Results 181 to 190 of about 6,740 (303)

Reporting What Matters, or Reporting What Looks Good? Materiality and Balance in Post–Rana Plaza Apparel Sustainability Disclosure

Business Strategy and the Environment, EarlyView.
ABSTRACT Sustainability reports (SRs) are widely criticized for vague disclosures and selective emphasis on positive outcomes, yet systematic research on two core SR challenges remains limited: materiality (whether disclosed content is relevant) and balance (whether both achievements and challenges are reported).
Mahsa Mohammadrezaei, José Carlos Marques   +1 more
wiley   +1 more source

Sustainable Development Goals' Discourse in the Accounting and Business Literature: A Rhetorical Lens

Business Strategy and the Environment, EarlyView.
ABSTRACT The role of academia in shaping the Sustainable Development Goals (SDGs) remains insufficiently understood. This study examines how SDG discourse is constructed within accounting and business research by integrating bibliometric analysis with a systematic review of 731 peer‐reviewed articles published between 2020 and 2024.
Silvia Panfilo, Ewelina Zarzycka, Chiara Mio   +2 more
wiley   +1 more source

Dynamical mass of the first T-dwarf

GJ 229B was the first methane dwarf ever discovered, now classified as a peculiar T7, and one of the earliest known brown dwarfs in the Galaxy (Nakajima et al. 1995). It was identified as a proper motion companion, orbiting at 7.7 arcsec around the bright, nearby M1V-type star GJ 229A (d=5.7612±0.0005 pc, Gaia EDR3).
González-Álvarez, E., Zapatero Osorio, M. R.   +1 more
openaire   +1 more source

The Spectra and Classification of L and T Dwarfs

, 2001
In this contribution, I discuss some of the salient features of L and T dwarf spectra in both the red optical (6300--10000 Å) and near-infrared (1--2.5 $\micron$) wavelength regimes. Important absorption bands and lines, including those of H$_2$O, CH$_4$, FeH, CrH, CO, and the alkali metal lines, are identified, and the development of recent ...
openaire   +2 more sources

Market and Nonmarket Strategies in Focus: How Entrepreneurs Tackling the Grand Challenge of Waste Management Navigate Institutional and Market Adversity in Ghana

Business Strategy and the Environment, EarlyView.
ABSTRACT Waste management remains a critical grand challenge in African countries. While entrepreneurship has been a viable strategy for addressing this challenge, it is fraught with constraints. This study investigates the strategies orchestrated by entrepreneurs to navigate adversity in Waste management and ensure the social and economic viability of
Tahiru Azaaviele Liedong, Abiodun Samuel Adegbile, Augustine Awuah Peprah, Bede Akorige Atarah   +3 more
wiley   +1 more source

PRELIMINARY PARALLAXES OF 40 L AND T DWARFS FROM THE US NAVAL OBSERVATORY INFRARED ASTROMETRY PROGRAM

, 2003
We present preliminary trigonometric parallaxes and proper motions for 22 L dwarfs and 18 T dwarfs measured using the ASTROCAM infrared imager on the US Naval Observatory (USNO) 1.55 m Strand Astrometric Reflector. The results presented here are based on
F. J. Vrba, A. A. Henden, D. P. Schneider, J. Davy Kirkpatrick, A. J. Burgasser, D. A. Golimowski, J. Brinkmann, X. Fan, T. R. Geballe, S. K. Leggett, B. Canzian, H. H. Guetter, J. A. Munn, C. B. Luginbuhl   +13 more
core  

Internationalization and ESG Controversies: Do Foreign Directors on Corporate Boards Matter?

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the relationship between internationalization and environmental, social, and governance (ESG) controversies, focusing on whether foreign directors on corporate boards influence this relationship. Drawing on resource dependence theory, we argue that internationalization increases ESG controversies due to the complexity of ...
Mohamed Elsayed, Ali Meftah Gerged, Yousry Ahmed, Ali Uyar, Abdullah S. Karaman   +4 more
wiley   +1 more source

Formalising Sustainability Management as a Core Process Group in Project Management

Business Strategy and the Environment, EarlyView.
ABSTRACT Sustainability has become a strategic imperative for organisations, yet widely used project management standards such as the PMBoK sixth and seventh editions still do not formalise how sustainability should be embedded across project work. This gap matters because PMBoK‐based processes shape governance, roles, documentation and performance ...
Cinzia Dessi, Vincenzo Basile, Federica Caboni, Flavio De Trane   +3 more
wiley   +1 more source

A universal brown dwarf desert formed between planets and stars. [PDF]

Proc Natl Acad Sci U S A
Cui K, Xiao GY, Feng F, Liu B, Nayakshin S, Hall C, Guo K, Lai D, Ogihara M, Rui Y, Boss AP, Butler RP, Xuan Y.   +12 more
europepmc   +1 more source

Beyond Reporting: The Integration of Climate Change and Biodiversity Into Business Strategies and Governance Structures of Swedish Firms and Financial Institutions

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper analyses how large Swedish firms and financial institutions integrate climate change and biodiversity into their business strategies and governance structures. Using unique 2022 and 2023 survey data and logistic probability models, we examine how internal and external factors shape early responses to the EU Taxonomy and the CSRD ...
Fredrik N. G. Andersson, Susanne Arvidsson   +1 more
wiley   +1 more source