Results 141 to 150 of about 1,458 (230)

Whose Sustainability Counts? Board Governance, ESG Ratings, and Sustainable Development Goals: Evidence on the ESG–SDG Wedge

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Institutional investors increasingly rely on ESG ratings to evaluate financially material sustainability risks, while governments promote corporate alignment with the United Nations Sustainable Development Goals (SDGs). Because these frameworks differ substantially in capital market salience and monitoring intensity, board oversight may not ...
Mohamed Hegazy   +2 more
wiley   +1 more source

Strategic ESG Priorities and Materiality Assessments: Evidence From Hong Kong Listed Fashion and Textile Firms

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Firms increasingly rely on ESG materiality assessments to prioritise sustainability issues under heightened stakeholder scrutiny. Yet the strategic consequences of materiality beyond firm‐level disclosure remain underexplored. This study examines how materiality assessments shape ESG prioritisation at the industry level using sustainability ...
Shiqi Mai   +3 more
wiley   +1 more source

ESG Disclosure Quality as Organizational Information Processing: Comparing Human Coding, Rule‐Based Automation, and LLM Semantic Scoring

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how different scoring architectures evaluate the same ESG disclosure text and produce different ESG disclosure‐quality scores. Using sustainability‐related reports published by Korean listed firms during 2020–2021, the study compares three approaches: Human‐ESG based on a structured nine‐item disclosure‐quality rubric, Rule‐
Jaehyun Park
wiley   +1 more source

Machine learning‐assisted clone selection for intensified cell culture processes

open access: yesBiotechnology Progress, EarlyView.
Abstract Intensified fed‐batch processes are becoming increasingly prevalent among biomanufacturers due to their superior space–time yields relative to traditional, non‐intensified fed‐batch processes. However, the shift towards intensified manufacturing has unexpectedly made optimal clone selection more challenging.
Nicolas Wolnick   +6 more
wiley   +1 more source

Discourse on measurement. [PDF]

open access: yesProc Natl Acad Sci U S A
Pedersen AP   +9 more
europepmc   +1 more source

Photogrammetric Reconstruction of 3D Human Anatomical Structures and Augmented Reality via Smartphone Technology

open access: yesClinical Anatomy, EarlyView.
ABSTRACT Limited access to cadavers necessitates the availability of digital resources for anatomy education. Smartphone‐based photogrammetry offers a promising solution for creating three‐dimensional (3D) and augmented reality (AR) models. This study compared two mobile photogrammetry applications (Qlone and Polycam) that have been used in modern ...
Sarita Phukwantong   +3 more
wiley   +1 more source

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