Results 211 to 220 of about 218,340 (315)

Integrated Reporting in the Public Sector: Theoretical Foundations and Determinants of Quality

Business Strategy and the Environment, EarlyView.
ABSTRACT Integrated reporting (IR) has gained attention as the IFRS Foundation promotes its use through the International Integrated Reporting Council framework (IIRF). Public sector (PS) organizations, as key drivers of economic, social and environmental sustainability, are increasingly adopting IR to enhance transparency and accountability.
Ana Zorio‐Grima, Andreea Hancu‐Budui
wiley   +1 more source

MHBDS: Healthcare blockchain data sharing scheme based on SMPC and TRP-PBFT. [PDF]

Sci Prog
Zhang L, Luo J, Hao Z, Yang Q.
europepmc   +1 more source

Symbolic or Substantive Action: Intent, Effort, and Results

Business Strategy and the Environment, EarlyView.
ABSTRACT Many firms have made ambitious climate pledges since the Paris Agreement of 2015. These pledges may be symbolic or substantive, but the literature is fragmented in defining these two terms. We propose a conceptual framework with three frames to delineate symbolic from substantive action: Intent—underlying motivations for engaging in climate ...
Vincent Xinyi Gu, Daniel Charles Matisoff   +1 more
wiley   +1 more source

Research on the path of social psychological collaborative education in colleges and universities driven by the dynamic reward and punishment mechanism of the government. [PDF]

PLoS One
Guo J, Gao Y, Tang F.
europepmc   +1 more source

Investigating How Firms in Emerging Economies Integrate AI‐Driven Systems and ESG Metrics Into Biodiversity Conservation and Circular Economy Strategies

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates how firms in emerging economies integrate artificial intelligence (AI) with environmental, social, and governance (ESG) practices to enhance biodiversity conservation and circular economy outcomes. It examines the mediating role of corporate social responsibility (CSR) governance and the moderating effect of ...
Suleman Bawa, Simplice A. Asongu
wiley   +1 more source

Cross-language hotel review sentiment analysis via multi-agent federated learning with heterogeneous graph attention networks. [PDF]

Sci Rep
Han X.
europepmc   +1 more source

Greenhouse Gas Emissions and Cost of Debt: Evidence From European Firms Under Mandatory and Voluntary Disclosure

Business Strategy and the Environment, EarlyView.
ABSTRACT Considering the growing attention to sustainability and the increasing regulatory pressure in the European landscape, this study evaluates whether greenhouse gas emissions affect firms' cost of debt. A panel regression was conducted from 2021 to 2024 on two samples of European firms.
Daniela Cicchini, Pasquale De Luca, Salvatore Principale, Chiara Signore   +3 more
wiley   +1 more source

Dataset of the role of green transformational leadership and individual green values in shaping firm reputation: The mediating effect of green supply chain management. [PDF]

Data Brief
Sosa NAG, Guevara R.
europepmc   +1 more source

Do ESG Leaders Achieve Higher Firm Financial Performance? The Influence of Women Directors and Controversial Industries

Business Strategy and the Environment, EarlyView.
ABSTRACT Given the growing pressure on companies to achieve high ESG performance while minimising ESG controversies, this study investigates how ESG performance and ESG controversies jointly affect firm financial performance (measured as ROA and ROE), considering the effect of the presence of women directors and of operating in controversial versus non‐
Alice Alosi, Emilia Filippi
wiley   +1 more source

Evolutionary game analysis of emergency medical supply production capacity reserves in nonprofit organizations: A theoretical perspective. [PDF]

PLoS One
Xiao H, Luo G, Wang Y, Shuang H, Li B.
europepmc   +1 more source