Results 91 to 100 of about 2,185,909 (282)

The Moderating Role of Strategic Investment in R&D and Advertising in Firms' ESG–Performance Relationship

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper examines the association between environmental, social, and governance (ESG) ratings and firm performance, taking into account the role of firms' strategic investments in research and development (R&D) and advertising. Drawing on resource‐based view and signalling theory perspectives and employing the generalised method of moments ...
Syed Zulfiqar Ali Shah   +2 more
wiley   +1 more source

Sequencing Finance for Climate Resilience: Instruments, Institutions and Hong Kong's Role in Mobilising Private Capital in Southeast Asia

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper investigates innovative financing strategies to mobilise private capital for climate adaptation, emphasising Hong Kong's role in advancing efforts across Southeast Asia. Using expert interviews and case studies, it addresses two key questions: which financial instruments can strengthen public–private collaboration, and what best ...
Laurence L. Delina   +5 more
wiley   +1 more source

Critical Assessment of the Tie-breaker Rule Using the Example of the DTT Germany-Poland

open access: yesPrace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, 2019
Taxpayers establishing their economic and personal interests in more than one country run the risk of becoming a tax resident in more than one tax jurisdiction.
Magdalena Janiszewska   +2 more
doaj  

Sustainability‐Oriented Innovation and Circular Economy Transitions: Evidence From the UK Textile and Clothing Industry

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The transition to a circular economy (CE) in the textile and clothing (TC) industry is frequently attributed to sustainability‐oriented innovation (SOI), yet empirical understanding of the systemic conditions under which SOI enables CE remains underdeveloped.
Krishnendu Saha   +3 more
wiley   +1 more source

Generative AI, ESG Sensemaking, and Environmental Performance: an OIPT Perspective

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Despite growing enthusiasm for generative artificial intelligence (GenAI) in sustainability management, it remains unclear how such technologies translate vast ESG information into meaningful environmental outcomes. This study addresses this gap by investigating how ESG sensemaking capability mediates the relationship between GenAI integration
Surajit Bag   +3 more
wiley   +1 more source

Does Managerial Ability Improve Environmental Performance and Overall ESG Ratings? The Impact of the European Sustainability Reporting Mandate

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu   +2 more
wiley   +1 more source

The High Court of Australie : A Federal Supreme Court in a Common Law Federation

open access: yesFédéralisme-Régionalisme, 2017
The High Court of Australia performs several judicial functions that are fundamental to the federal system1. It determines appeals from all state supreme courts and inferior federal courts and it has original jurisdiction in several kinds of matters ...
Nicholas Aroney
doaj   +1 more source

Optimized Risk Assessment in Forensic Practice: A Comparison of Machine Learning and Manual Scoring Approaches

open access: yesBehavioral Sciences &the Law, EarlyView.
ABSTRACT As correctional jurisdictions and risk instrument developers look to optimize scoring for specific population needs, an open question remains ‐ which method is optimal. Popular scoring methods range from manual simple scoring approaches (e.g., Burgess) to more complex machine learning algorithms (e.g., random forests).
Danielle J. Rieger   +2 more
wiley   +1 more source

Los frenos del poder (Una introducción al principio de separación de poderes y al control de las instituciones en los sistemas constitucionales)

open access: yesRevista Vasca de Administración Pública, 2014
This work is and introduction to a study entitled ¿The brakes to power (separation of powers and control of the institutions in constitutional systems)¿ which will see the light soon.
Rafael Jiménez Asensio
doaj   +1 more source

Can ISO/IEC 17025 serve as a tool to prevent scientific fraud in chemical research laboratories?

open access: yesThe Canadian Journal of Chemical Engineering, EarlyView.
Abstract Scientific fraud has been documented across multiple disciplines, and chemistry is no exception. Recent studies indicate that contamination of materials, methodological errors, and unreliable data, results, or analyses account for over 25% of retracted publications.
Flor Monica Gutierrez‐Alcantara
wiley   +1 more source

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