Results 141 to 150 of about 15,055 (267)

Gen‐AI Is Not an Option for Environment Sustainability‐Enabling of Gen‐AI for Responsible and Green Supply Chains Using a Grey Network Map (GNM)

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Environmental sustainability in supply chains is no longer considered a compliance concern. It has become a strategic capability challenge, as firms seek to use Generative artificial intelligence (Gen‐AI) to improve decision quality, resource efficiency and responsible operations.
Anbesh Jamwal   +3 more
wiley   +1 more source

Costly Signals and Cheap Talk: Measuring the Decoupling of ESG Routinisation and Greenwashing Risk

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Greenwashing is a systemic challenge to sustainable finance, yet prevailing ESG metrics still tend to equate more disclosure with more sustainability. We develop a dual‐index framework to compare firms' ESG ‘talk’ and ‘walk’ using hard data. An ESG Routinisation Index approximates the costly integration of sustainability into emissions, safety
Giacomo Zatini   +2 more
wiley   +1 more source

Out of Sight, Out of Mind: Digitalization's Double Role in Driving Sustainable Transition

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper investigates the role of digitalization in overcoming organizational barriers to sustainability. Drawing on the attention‐based view (ABV) theory, the study examines how digitalization, as a contextual condition, shapes the allocation of managerial attention, influences the perception of sustainability barriers, and ultimately ...
Zahra Ahmadi‐Gh   +1 more
wiley   +1 more source

Neuro-symbolic reasoning engine for tax optimisation. [PDF]

open access: yesFront Artif Intell
Veeramani K, Joseph N A, M P.
europepmc   +1 more source

Environmental Sustainability, Health and Social Wellbeing and Agility in Industry 4.0 to Society 5.0 Transition

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Industry 4.0 is pushing the triple bottom line toward a necessary evolution: Society 5.0. Achieving this agile future depends on environmental sustainability, health and social wellbeing (H&SW). Therefore, this study,examines how environmental, social and governance (ESG) strategies operationalise the psychological, social and physical ...
Arjun Chaudhuri   +2 more
wiley   +1 more source

Beyond Compliance: The Role of Climate Policy Stringency and Financial Institutions in Cleantech Startup Entry

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how environmental regulations can drive technological change, drawing on the innovation systems perspective and the strong Porter hypothesis (SPH). The SPH suggests that well‐designed stringent regulations can foster innovation and enhance firm competitiveness, performance, and survival, yet prior research remains largely ...
Muhammad Zubair Khan   +3 more
wiley   +1 more source

Does Disclosure Type Matter? Climate‐Related Financial Disclosures and Corporate Performance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Our study examines the financial implications of corporate climate‐related financial disclosures while distinguishing between quantitative and qualitative disclosures. We use a multiple‐period difference‐in‐differences approach to analyze Japanese firms listed on the Tokyo Stock Exchange Prime Market from 2019 to 2023.
Alexander Ryota Keeley   +4 more
wiley   +1 more source

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