Results 191 to 200 of about 41,142 (258)

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

Interpreting higher-order dependence in multimorbidity using cohort data: A partial information decomposition approach. [PDF]

open access: yesPLoS Comput Biol
Hourican C   +8 more
europepmc   +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

Histological Features of Kidney Allograft Biopsies According to Metabolic Acidosis Status: A Biopsy-Based Single-Center Observational Study. [PDF]

open access: yesLife (Basel)
Siriteanu L   +8 more
europepmc   +1 more source

Pathways to Sustainable Development: Digital Maturity, Sustainability Practices and Innovation Barriers in Social Economy and Conventional Enterprises

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Advancing sustainable development requires organisations to align digital capabilities with social and environmental objectives, yet the mechanisms by which digital maturity and sustainability practices drive innovation remain poorly understood across organisational contexts.
Antonio Manuel Ciruela‐Lorenzo   +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

Dietary habits among solid organ transplant recipients: results from a single-center study in Poland. [PDF]

open access: yesFront Nutr
Rostkowska OM   +8 more
europepmc   +1 more source

Sustainability Certifications as Strategic Tools: Environmental Accountability, Institutional Robustness and Global Convergence

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Sustainability certifications are increasingly used as strategic tools to advance accountability for environmental sustainability. This study addresses the challenge of fragmented national certification standards by proposing and applying a replicable method to assess the structural robustness and convergence of industry‐specific ...
Teresa Turzo   +3 more
wiley   +1 more source

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