Results 101 to 110 of about 13,079 (253)

Self-knowledge and self-deception.

open access: yes, 2016
A person is concerned about self‐image if his utility function depends, not only on his actions, but also on his beliefs about what sort of person he is. This dual motivation problem makes it difficult, and in some cases impossible, for someone to learn who he really is based solely on his revealed behavior.
openaire   +2 more sources

The Digital‐Sustainability Disconnect: A Test of Strategic Alignment in the Circular Economy Transition

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study challenges the common assumption that digital and sustainability transformations are naturally synergistic. Integrating signaling theory and the dynamic capability view, we argue that for many firms, particularly traditional SMEs, these initiatives are pursued on separate, unaligned strategic tracks, creating a “signaling‐substance ...
Nicolas Depetris‐Chauvin   +2 more
wiley   +1 more source

Sustainability Reporting Quality, Ethical Leadership, and Earnings Management: Evidence From an Emerging Economy

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study analyzes the relationship between sustainability reporting quality (SRQ) and earnings management (EM) in an emerging economy and investigates the moderating role of ethical leadership. Analyzing 531 firm‐year observations from mandatory reports (2022–2024), SRQ is measured via a 51‐indicator index, while EM is proxied by the ...
Taghred Mokhtar Sayed Moawad   +2 more
wiley   +1 more source

Discursive Governance and Development Goals: A Performative Theory of Corporate Purpose in Sustainability Discourse

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study theorises and empirically tests performative purpose alignment theory (PPAT), which conceptualises corporate purpose as a performative artefact materialised through discursive and multimodal signals. To operationalise this, we introduced the SDG–Purpose Alignment Index (SPAI), a computational construct that quantifies the thematic ...
Augustine Okeke, Ifeanyi Ugbebor
wiley   +1 more source

Examining ESG Performance Through TNFD‐Aligned Disclosure Practices

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines adherence to the Taskforce on Nature‐related Financial Disclosures (TNFD) framework in relation to the ESG performance of non‐financial and non‐utility S&P 500 firms. Drawing on legitimacy, stakeholder, and institutional monitoring theories, we construct measures of TNFD, nature‐related risk and opportunity indicators for ...
Dauda Bola Abdulsalam   +2 more
wiley   +1 more source

Maintaining trust when agents can engage in self-deception. [PDF]

open access: yesProc Natl Acad Sci U S A, 2018
Babino A, Makse HA, DiTella R, Sigman M.
europepmc   +1 more source

Against the Deflationary Account of Self-Deception

open access: yesHumana.Mente: Journal of Philosophical Studies, 2012
Self-deception poses serious difficulties for belief attribution because the behavior of the self-deceived is deeply conflicted: some of it supports the attribution of a certain belief, while some of it supports the contrary attribution.
José Eduardo Porcher
doaj  

Leader–Member Exchange, Compliance and Sustainability Performance in Carbon‐Market Governance: A Global South Perspective

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how Leader–Member Exchange quality shapes engagement, compliance, and sustainability performance within Uganda's emerging carbon‐trading market, adopting LMX theory to sustainability governance in a Global South context. A cross‐sectional survey of 206 carbon‐market participants in Uganda measured LMX quality, environmental
Liz Nantunda   +2 more
wiley   +1 more source

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