Results 231 to 240 of about 8,547,446 (271)

ESG Decoupling Phenomenon: A Systematic and Bibliometric Analysis

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT ESG decoupling, defined as the gap between a firm's ESG disclosures and its actual practices, poses a critical challenge to corporate sustainability. Using the PRISMA protocol, 451 articles were selected for a comprehensive bibliometric and systematic literature review to map the intellectual structure and thematic evolution of the research on
Maryam Laeeq   +2 more
wiley   +1 more source

Environmental Disclosure Under Mandatory Regulation in EU Listed Companies: An Institutional Analysis

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines corporate environmental reporting practices among listed companies in the European Union during the period 2018–2022, within the context of the Non‐Financial Reporting Directive (NFRD). To this end, an Environmental Disclosure Index (EDI) is constructed based on qualitative reporting items, and panel‐data models are ...
Rosalva Pinto‐Braga   +2 more
wiley   +1 more source

Governing Artificial Intelligence and Digital Economy for Sustainability: Does Institutional Quality Help or Hinder SDGs Progress Across OECD Countries?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates how artificial intelligence (AI) can support sustainable development strategies in OECD countries, particularly in achieving the United Nations Sustainable Development Goals (SDGs). The study contributes to the literature by investigating the role of AI as a transformative enabler of sustainable business strategies ...
Muskan Sahu   +2 more
wiley   +1 more source

A universal scaling law of intra-urban inequality. [PDF]

open access: yesNat Commun
Huang C   +5 more
europepmc   +1 more source

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