Results 121 to 130 of about 7,723 (252)
Exploring the Governance–Disclosure Nexus: Board Structures and ESG Disclosures in South Africa
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how governance structures such as board composition and board functions influence environmental, social and governance (ESG) reporting among listed South African firms. This study examines 90 public listed companies on the Johannesburg Stock Exchange between 2012 and 2022.
Henriette Elsabe Scholtz +1 more
wiley +1 more source
Supervised Machine Learning for Technical Debt in Python: Analysis and Prediction
Machine Learning and Knowledge ExtractionThe appearance of technical debt (TD) becomes a critical problem, posing challenges related to software maintainability and its quality within the context of fast modern software development.
Elif Fırıncı, Mohanad Alayedi
doaj +1 more source
Takeover Vulnerability and the Discipline of ESG Overinvestment
Business Strategy and the Environment, EarlyView.ABSTRACT While takeovers serve a disciplinary role by replacing inefficient managers, the threat of takeovers may compel firms to divert attention from Environmental, Social and Governance (ESG) efforts as a strategic response to external pressure, especially when such firms are already overinvesting in ESG.
Abongeh Tunyi +2 more
wiley +1 more source
IDENTIFYING TECHNICAL DEBT AND TOOLS FOR TECHNICAL DEBT MANAGEMENT IN SOFTWARE DEVELOPMENT [PDF]
This term project explores the concept of technical debt in software development, as initially articulated by Ward Cunningham in 1992. Technical debt is a multifaceted compromise that involves finding a balance between speed and the necessity for future ...
Muratdağı, Tolga
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Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the determinants of firms' propensity to adopt green buildings in the Euro Stoxx 300 and the S&P 500 indices, during 2012–2023. Using random forest binary classifiers, we assess the relative importance of financial, sectoral, geographic, and climate governance predictors and uncover nonlinear relationships often overlooked ...
María del Carmen Valls Martínez +3 more
wiley +1 more source
Strategic Impact of EU Taxonomy on Pharmaceutical Firms' Performance
Business Strategy and the Environment, EarlyView.ABSTRACT Sustainability has become a central concern in economic policy and corporate governance, increasingly formalised through regulatory frameworks of the European Union (EU). The European Commission has published the EU Taxonomy, which allows economic activities and their contribution to sustainability to be analysed, taking into account ...
Alicia Ramírez‐Orellana +3 more
wiley +1 more source
The Role of Environmental Assumptions in Shaping Requirements Technical Debt
Applied SciencesEnvironmental assumptions, which are expectations about a system’s operating context, play a critical yet often underexplored role in the emergence of requirements technical debt (RTD).
Mounifah Alenazi
doaj +1 more source
Complex Firms, Controversial Outcomes: Global Evidence on ESG Failures and Remedies
Business Strategy and the Environment, EarlyView.ABSTRACT We examine whether business complexity increases firms' exposure to negative environmental, social, and governance (ESG) outcomes, specifically ESG controversies, using a global panel of firms from 37 countries over the period 2002–2021.
Abongeh A. Tunyi +3 more
wiley +1 more source
Automated Detection of Self-Admitted Technical Debt: A Systematic Literature Review
IEEE AccessIn modern software development, developers frequently introduce comments that describe temporary solutions, incomplete implementations, or deferred improvements.
Anas Abdulaziz +2 more
doaj +1 more source
Working Paper 85 - On Measuring Indebtedness of African Countries: A Stochastic Frontier Debt Production Function [PDF]
At least since the early 1990s, the problem of Africa’s debt was a recurring theme in the development debate and many suggestions for debt relief have now been implemented.
Guy Nkamleu
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