Results 221 to 230 of about 1,050,481 (278)

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

open access: yesBusiness 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   +3 more
wiley   +1 more source

Contracting as Sensemaking Infrastructure: Enacting Sustainability Strategy in Business‐to‐Business Relationships

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Firms articulate sustainability objectives but depend on suppliers and business partners to enact them. As commitments cross organizational and professional boundaries, their meaning may fragment even when parties agree in principle.
Mohammad Naji Shah Mohammadi, Ebru Metin
wiley   +1 more source

An agentic framework for intelligent clinical laboratory medicine. [PDF]

open access: yesNpj Health Syst
Yang HS   +4 more
europepmc   +1 more source

An Application of Machine Learning and Textual Analytics for Visualisation and Enhanced Interpretation of Sustainability Disclosure

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Social and environmental accounting provides accountability mechanisms through which organisations communicate their sustainability practices to stakeholders. However, the increasing volume, complexity and diversity of sustainability disclosures make manual content analysis both labour‐intensive and susceptible to subjectivity.
Tarek Rana   +6 more
wiley   +1 more source

Employing Content Analysis in ESG Research: A Systematic Review and Future Research Agenda

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study systematically reviews the application of content analysis in environmental, social and governance (ESG) disclosure research. Although content analysis is widely employed to examine ESG reporting, methodological approaches, disclosure channels and analytical practices remain fragmented, limiting methodological coherence and the ...
Hamed Mohammad Esmail Mohammad   +3 more
wiley   +1 more source

Paguroidea: Fused Parser Generator with Transparent Semantic Actions

open access: yesProceedings of the 33rd ACM SIGPLAN International Conference on Compiler Construction
Yifan Zhu   +3 more
openaire   +1 more source

The Recycling Illusion: How the Mobius Loop Fuels Greenwashing

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Globally used labelling systems regulated by governments can inadvertently greenwash packaging. We show that the Mobius loop and plastic resin identification numbers are misleading consumers about recyclability. This is because not all plastic packaging can be recycled.
Micael‐Lee Johnstone   +3 more
wiley   +1 more source

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