Results 181 to 190 of about 1,964 (241)

Strategic Silence? Mandatory Sustainability Disclosure and the Discipline of Corporate Over‐Claiming Under the European Union Non‐Financial Reporting Directive

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether mandatory sustainability disclosure under the European Union Non‐Financial Reporting Directive (NFRD) reduces corporate greenwashing among listed European firms, with a focus on the 500‐employee compliance threshold.
Giacomo Zatini, Nicola Torricella, Armando della Porta   +2 more
wiley   +1 more source

Next-generation intelligent framework for pan evaporation prediction: introducing Chebyshev polynomial-based Kolmogorov-Arnold networks. [PDF]

Sci Rep
Gharehbaghi A, Heddam S, Mehdizadeh S, Kim S, Chung IM.   +4 more
europepmc   +1 more source

Mapping Non‐Linear ESG Trajectories in OECD Countries: A Topological Entropy Approach

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the evolution of Environmental, Social and Governance (ESG) performance across 38 OECD countries between 2010 and 2024 using a longitudinal and multi‐dimensional analytical framework. Moving beyond static ESG benchmarking approaches, it investigates how sustainability trajectories evolve under changing institutional ...
Sana Gaied Chortane, Rami Salem, Salah Ben Hamad   +2 more
wiley   +1 more source

A Color Image Encryption Using a 4D Variable-Order Fractional Hyperchaotic System and Chess-Gameplay-Inspired Dynamic Mechanism. [PDF]

Entropy (Basel)
Cui X, Zhang X, Ji J.
europepmc   +1 more source

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

Business 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, Ahmed Elmasry, Stefano Zambon, Laura Girella   +3 more
wiley   +1 more source

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

Business 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, Peter Öhman, Jan Svanberg, Mohammad Saiedur Rahaman, Faruk Bhuiyan, Md. Hafij Ullah, Parvez Mia   +6 more
wiley   +1 more source

Fast convergence of trust-regions for non-isolated minima via analysis of CG on indefinite matrices. [PDF]

Math Program
Rebjock Q, Boumal N.
europepmc   +1 more source

Development and application of a mechanistic model for protein A resolution of a bispecific antibody for process characterization and optimization

Biotechnology Progress, EarlyView.
Abstract Regeneron's bispecific technology, based on a fully human IgG antibody construct, consists of two distinct heavy chains and a common light chain co‐expressed in a single cell. The co‐expression of the two distinct heavy chains, one of which contains a dipeptide substitution that ablates Protein A binding, leads to the formation of three ...
Samantha Wadsworth, James Reilly, John Mattila, Christopher Cowan, Hanne Bak   +4 more
wiley   +1 more source

Fault-Tolerant Private Information Retrieval via Threshold Distributed Point Functions. [PDF]

Entropy (Basel)
Yuan D, Liu X, Liu B.
europepmc   +1 more source

Synergistic Regulation of Defect Density and Electronic Structure in Zr‐Metal‐Organic Frameworks via Selective Ligand Pyrolysis for Efficient Photocatalytic Biomass Conversion

Carbon Energy, EarlyView.
This work synergistically regulates the electronic structure, active sites, and carrier dynamics of MOFs through defect engineering, providing a new paradigm for designing high‐efficiency photocatalysts for liquid biomass conversion and promoting the development of sustainable biofuel technologies.
Lin Ban, Heng Zhou, Kun Liu, Qiong Yan, Heng Zhang, Haishun Du, Chuanling Si   +6 more
wiley   +1 more source