Results 231 to 240 of about 1,657,872 (302)

From Double Materiality to Performance: Conceptualizing Reporting Under the European Sustainability Reporting Standards

Business Strategy and the Environment, EarlyView.
ABSTRACT As social and environmental challenges intensify, the EU has introduced the Corporate Sustainability Reporting Directive (CSRD), mandating sustainability reporting through the European Sustainability Reporting Standards (ESRS). The standards mandate a double materiality assessment but leave uncertainty about the structure and contents of the ...
Jørgen Kjøsen Lindgren, Nora Johanne Klungseth, Bjørn Sørskot Andersen   +2 more
wiley   +1 more source

What was really wrong (and right) with vitalism? Methodological naturalism, organicism and immaterialist theories in biology. [PDF]

Hist Philos Life Sci
Boucher SC.
europepmc   +1 more source

Sustainability Orientation and Entrepreneurial Performance in Resource‐Constrained Contexts

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how sustainability orientation shapes entrepreneurial performance in bottom‐of‐the‐pyramid (BoP) markets by theorizing responsible entrepreneurship as a central mechanism and BoP orientation as a contextual contingency. Using survey data from 283 small‐ and medium‐sized enterprises (SMEs) in Ghana, we integrate perspectives
George Obeng Dankwah, Hayford Amegbe, Dafleen Addrah, Oghogho Destina Ovuakporie, Lydia Nyankom Takyi, Samuel Adomako   +5 more
wiley   +1 more source

The ontology of being ventilated-a less mechanistic and more holistic understanding. [PDF]

Intensive Care Med
Bein T, Brodie D, Quintel M.
europepmc   +1 more source

Corporate ESG Greenwashing: Does Regulatory Proximity Matter?

Business Strategy and the Environment, EarlyView.
ABSTRACT Environmental, social, and governance (ESG) greenwashing undermines sustainable development, yet the influence of regulatory proximity on oversight is understudied. By introducing the “distance decay effect” from geoeconomics into ESG misconduct research and using a sample of Chinese listed firms from 2009 to 2022, this study reveals a ...
Weiqi Zhao, Zhichao Chen, Muhammad Nadeem, Guanghua Xu, Nader Atawnah   +4 more
wiley   +1 more source

Nursing After Virtue: Revisiting the Work of Derek Sellman. [PDF]

Nurs Philos
Jantzen D.
europepmc   +1 more source

Reporting What Matters, or Reporting What Looks Good? Materiality and Balance in Post–Rana Plaza Apparel Sustainability Disclosure

Business Strategy and the Environment, EarlyView.
ABSTRACT Sustainability reports (SRs) are widely criticized for vague disclosures and selective emphasis on positive outcomes, yet systematic research on two core SR challenges remains limited: materiality (whether disclosed content is relevant) and balance (whether both achievements and challenges are reported).
Mahsa Mohammadrezaei, José Carlos Marques   +1 more
wiley   +1 more source

Modulating effect of positive emotion arousal on inhibition of return in schizophrenia. [PDF]

BMC Psychiatry
Yu M, Qian F, Liu J, Dong B, Wu X.
europepmc   +1 more source

Connecting Thoughts and Actions: A Managerial Process Model on Circular Business Model Innovation

Business Strategy and the Environment, EarlyView.
ABSTRACT Addressing environmental grand challenges such as resource scarcity requires circular business model innovation (CBMI) that enables firms to efficiently close and slow resource cycles through novel activity systems. Drawing on a grounded theory approach based on 59 in‐depth interviews with top managers from Swiss SMEs, we developed a process ...
Fabian Takacs, Karolin Frankenberger
wiley   +1 more source

What teleology (if any) does the Organisational Approach naturalise? [PDF]

Hist Philos Life Sci
Cuciniello RR.
europepmc   +1 more source