Results 211 to 220 of about 1,058,703 (292)
Business Strategy and the Environment, EarlyView.ABSTRACT Social and environmental accounting provides accountability mechanisms through which organisations communicate their sustainability practices to stakeholders. However, the increasing volume, complexity and diversity of sustainability disclosures make manual content analysis both labour‐intensive and susceptible to subjectivity.
Tarek Rana +6 more
wiley +1 more source
The Greenwashing Gambit: A Double‐Edged Sword in Crowdfunding Success
Business Strategy and the Environment, EarlyView.ABSTRACT The paper examines when greenwashing becomes a success factor in reward‐based crowdfunding campaigns aimed at financing environmentally sustainable products. While prior work has identified what drives success in such campaigns, it remains unclear when misleading environmental claims are discounted as cheap talk and when they instead ...
Filippo Corsini +2 more
wiley +1 more source
Development of Moral Judgments in Impersonal and Personal Dilemmas in Autistic Spectrum Disorders from Childhood to Late Adolescence. [PDF]
J Autism Dev DisordLabusch M +6 more
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines whether governance of green supply chain partnerships (GSCPs) using environmental criteria for supplier selection and termination is positively associated with corporate financial performance of focal firms. Drawing on the social capital theory, this study highlights the dichotomous nature of social capital in GSCPs ...
Qile He +4 more
wiley +1 more source
Who Qualifies to Assure? The Professional and Managerial Capture of Sustainability Assurance
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how the qualification of assurors in sustainability and environmental reporting assurance (SERA) is constructed and why it remains fiercely contested. Drawing on actor–network theory (ANT) and qualitative evidence from regulators, NGOs, assurors and reporting companies in India, we conceptualise ‘qualification’ as a ...
Flavia Rodricks +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT We examine the impacts of earnings management on the tail risks of banks using a dataset of 3297 bank‐year observations across 157 publicly traded commercial banks from 12 countries, covering 2002–2022. Our findings suggest that banks engaging in earnings management activities exhibit higher tail risks.
Marwa Elnahass +3 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Institutionalized environmental, social, and governance (ESG) regulation is reshaping how firms justify value, responsibility, and viability across industrial value chains. This paper examines how Corporate Sustainability Reporting Directive requirements enter business model innovation in SMEs embedded in five industrial value chains.
Annabeth Aagaard
wiley +1 more source
Using Anatomy to Prepare Healthcare Students for Patient Death: A Systematic Review
Clinical Anatomy, EarlyView.ABSTRACT Healthcare students frequently encounter death in clinical practice, yet formal curricula may not appropriately prepare them for its emotional and ethical challenges. Anatomy education using human body donors has the potential to provide early, structured exposure to death, potentially shaping professional, cognitive, and emotional ...
Lucy C. Cowperthwaite +2 more
wiley +1 more source
Living Through a Revolution: The Coming‐of‐Age of Ethical Anatomy
Clinical Anatomy, EarlyView.ABSTRACT Ethical issues in anatomy have evolved over many years, driven by a medley of forces both internal and external to anatomy. Since the 1960s the focus of these developments has been on the centrality of informed consent of the donors and/or their families.
David Gareth Jones
wiley +1 more source
Developing Digital Privacy: Children's Moral Judgments Concerning Mobile GPS Devices. [PDF]
Child Dev, 2018 Gelman SA +3 more
europepmc +1 more source