Results 181 to 190 of about 7,310,503 (245)

Strategic Silence? Mandatory Sustainability Disclosure and the Discipline of Corporate Over‐Claiming Under the European Union Non‐Financial Reporting Directive

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether mandatory sustainability disclosure under the European Union Non‐Financial Reporting Directive (NFRD) reduces corporate greenwashing among listed European firms, with a focus on the 500‐employee compliance threshold.
Giacomo Zatini, Nicola Torricella, Armando della Porta   +2 more
wiley   +1 more source

Pseudo-differential operators and generalized random fields over tori. [PDF]

J Pseudodiffer Oper Appl
Escobar N.
europepmc   +1 more source

Mapping Non‐Linear ESG Trajectories in OECD Countries: A Topological Entropy Approach

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the evolution of Environmental, Social and Governance (ESG) performance across 38 OECD countries between 2010 and 2024 using a longitudinal and multi‐dimensional analytical framework. Moving beyond static ESG benchmarking approaches, it investigates how sustainability trajectories evolve under changing institutional ...
Sana Gaied Chortane, Rami Salem, Salah Ben Hamad   +2 more
wiley   +1 more source

A Functional Data Analysis-Based Framework for Modeling and Multi-Objective Optimization of Sustained-Release Drug Delivery Systems. [PDF]

Pharmaceutics
Ren H, Han M, Qiao Y, Cui Y, Hao C, Lou Y, Jing G, Liu Q, Yang L, Zheng L, Qiu L.   +10 more
europepmc   +1 more source

Measuring What Matters: Constructing an ESG Controversy Index Using AI and Institutional ESG Frameworks

Business Strategy and the Environment, EarlyView.
ABSTRACT Environmental, Social, and Governance (ESG) controversies increasingly influence investment decisions, corporate accountability, and sustainability regulation. However, existing commercial controversy measures often rely on proprietary methodologies that limit transparency and make it difficult to understand how controversy assessments are ...
Zeina Samy Mohamed, Ahmed Elmasry, Stefano Zambon, Laura Girella   +3 more
wiley   +1 more source

Real-space chemistry on quantum computers: a fault-tolerant algorithm with adaptive grids and a transcorrelated extension.

Digit Discov
Feniou C, Cherfan C, Zylberman J, Claudon B, Piquemal JP, Giner E.   +5 more
europepmc   +1 more source

Exploring memory effects: Sparse identification in vector-borne diseases. [PDF]

Proc Natl Acad Sci U S A
Breda D, Tanveer M, Wu J, Zhang X.
europepmc   +1 more source

Digitalisation and Carbon Efficiency: Does the Digital Economy Enable Sustainable Production Systems?

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper examines the effect of digitalisation on carbon intensity in 44 countries from 2000 to 2024 using a principal component index that combines internet use, mobile connections and landline telephone ownership. The standard model uses a static Common Correlated Effects Mean Group (CCEMG) regression. Other specifications, such as CS‐ARDL(
Jifei Wei, Chuks Okogor, Damilola Felix Eluyela   +2 more
wiley   +1 more source

QKAN: quantum Kolmogorov-Arnold networks with applications in machine learning and multivariate state preparation. [PDF]

npj Quantum Inf
Ivashkov P, Huang PW, Koor K, Pira L, Rebentrost P.   +4 more
europepmc   +1 more source