Results 191 to 200 of about 45,363 (296)

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

Leveraging Double Materiality as a Decision‐Making Tool for ESG Management and Reporting in Hydroponics

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how the Corporate Sustainability Reporting Directive (CSRD) and double materiality can be integrated within the agri‐food sector, with a particular focus on a company operating in hydroponic agriculture. This study conducts a comprehensive double materiality assessment to evaluate the organization's socio‐environmental ...
Christian Bux   +3 more
wiley   +1 more source

Signalling ESG Misconduct: What Matters to Investors?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We investigate what matters most to investors when environmental, social and governance (ESG)‐related corporate misconduct news is signalled and how these factors influence the magnitude of market value punishment. Using an event study on 44,859 corporate news items related to ESG incidents, we find that investors react negatively to such ...
Dewan Muktadir‐Al‐Mukit
wiley   +1 more source

Consent: Doctor, can you please do my operation? [PDF]

open access: yesBone Jt Open
Wickramasinghe NRL   +2 more
europepmc   +1 more source

Beyond Conventional Cost–Benefit Analysis to Integrated Sustainability Assessment in Additive Manufacturing

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Additive manufacturing (AM) adoption provides numerous benefits, including decentralised production, design flexibility, mass customisation, reduced material waste and lightweight designs. However, AM investment decisions are complex and challenging for manufacturers, and limited knowledge exists about the holistic assessment of relevant costs
Dilupa Nakandala   +5 more
wiley   +1 more source

Sustainability Certification Adoption in Small and Medium Enterprises' Food Supply Chains: Using a Complexity Approach to Build up Foundations

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Adopting certifications in food supply chains (FSCs) is a common practice for sustainable management, including among small and medium enterprises (SMEs). This study investigates how SMEs in FSCs navigate the complexities of certification adoption for sustainable supply chain management (SSCM).
Belinda Borrello   +2 more
wiley   +1 more source

A Comparative Risk Analysis of Malpractice Claims in Hand Surgeons Trained in Plastic and Orthopedic Surgery. [PDF]

open access: yesPlast Reconstr Surg Glob Open
Arif HA   +7 more
europepmc   +1 more source

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