Results 241 to 250 of about 34,635 (311)

Beyond the ESG Facade: Measuring and Addressing Corporate ‘Lip Service’

Business Strategy and the Environment, EarlyView.
ABSTRACT Amid growing global attention to environmental, social and governance (ESG), this study examines the misalignment between ESG disclosures and actual practices—termed ‘lip service’—using data from Chinese firms from 2006 to 2022, constructing an index to quantify it.
Jia Xu, Mingwei Liu, Helen X. H. Bao
wiley   +1 more source

Identity-Based Provable Data Possession with Designated Verifier from Lattices for Cloud Computing. [PDF]

Entropy (Basel)
Zhao M, Chen H.
europepmc   +1 more source

Can Carbon Strategy Enhance Corporate Productivity? Evidence From Carbon Risk and Opportunity Management

Business Strategy and the Environment, EarlyView.
ABSTRACT Whether corporate carbon management can enhance productive efficiency is central to firms' long‐term competitiveness and determines whether carbon reduction efforts can be sustained beyond regulatory compliance. This study examines how corporate carbon risk and opportunity management affects firm productivity (measured by total factor ...
Nan Huang, Hanlu Fan, Ruoxin Zhu
wiley   +1 more source

Community Food Environment in Brazilian Medium-Sized Municipality After the Ore Dam Break: Database Creation and Diagnosis. [PDF]

Int J Environ Res Public Health
de Freitas PP, Lopes MS, Ferreira NL, Peixoto SV, Lopes ACS.   +4 more
europepmc   +1 more source

Innovating for Net‐Zero: Collaborative and Digital Decarbonisation Strategies in Sunset Industries' Global Value Chains

Business Strategy and the Environment, EarlyView.
ABSTRACT Global net‐zero ambitions require transformative strategies to decarbonise carbon‐intensive global value chains (GVCs). This study examines how multinational enterprises (MNEs) in sunset industries integrate carbon capture technologies (CCT) with operational and supply chain dynamics (OSCD) to advance decarbonisation.
Muhammad Mustafa Kamal, Narain Gupta, Ashem Emmanuel Egila, Jianwen Zheng, Attique ur Rehman, Justin Zuopeng Zhang, Remsei Sándor   +6 more
wiley   +1 more source

Digital audit talent's impact on audit digitization and detection risk. [PDF]

Sci Rep
Liang L, Dai T, Cui L, Song M.
europepmc   +1 more source

Corporate Waste Management and Investment Efficiency: Does the CSR Committee Matter? Evidence From France

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the relationship between waste management outcomes and corporate investment efficiency, as well as the moderating role of CSR committees, using a panel of 267 non‐financial French listed firms over the period 2011–2022.
Bilel Bzeouich, Nadia Ben Farhat, Khaled Hussainey   +2 more
wiley   +1 more source

Audit data governance for disability-inclusive public services: A systematic review and integrative S-A-C framework. [PDF]

PLoS One
Chaiyasuk S, Rugchatjaroen K, Sirisunhirun S, Dhirathiti NS, Amornsiriphong S, Ploywan P.   +5 more
europepmc   +1 more source

Unpacking ESG Controversies: A Proposed Integrated Framework of Organizational Frictions and Fallout From a Systematic Literature Review

Business Strategy and the Environment, EarlyView.
ABSTRACT Research on ESG controversies has expanded rapidly, but findings remain fragmented and lack a unifying perspective. This study conducts a PRISMA‐guided, framework‐based systematic review of 68 empirical articles published between 2018 and 2025 (May) to synthesize the main determinants and consequences of ESG controversies.
Cristina Alexandrina Ştefănescu, Andra Larisa Suciu   +1 more
wiley   +1 more source

Governing Evidence in Contentious Times: A GUARD Framework for Public Health Leadership. [PDF]

Public Health Rev
Chene G, Preau M, Lenert P, Martin-Prevel Y, Giorgi R.   +4 more
europepmc   +1 more source