Results 141 to 150 of about 9,954,341 (299)

From Circular Economy Disclosure to Circular Transformation: A Case Study From Food‐Producing Companies

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Changing the use of resources and the treatment of waste is an important driver towards sustainable development. While this includes transformation of production processes, it also requires the transition of complete business models towards more circularity.
Patricia Ruffing‐Straube   +2 more
wiley   +1 more source

Tobacco industry influence on European Union policymaking:implications for Article 5.3 of the Framework Convention on Tobacco Control. [PDF]

open access: yes, 2008
Supplied to non-governmental organizations and policymakers in advance of the World Health Organization Conference of the Parties to the Framework Convention on Tobacco Control, held in Durban, South Africa in November ...
Smith, Katherine   +3 more
core  

Scalable evaluation framework for retrieval augmented generation in tobacco research using large Language models

open access: yesScientific Reports
Retrieval-augmented generation (RAG) systems show promise in specialized knowledge domains, but the tobacco research field lacks standardized assessment frameworks for comparing different large language models (LLMs).
Sherif Elmitwalli   +3 more
doaj   +1 more source

Managing Biodiversity Disclosure in Global Firms: How Culture, Institutions and Risk Shape Corporate Reporting

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the drivers of biodiversity disclosure and the interplay between firm strategies and national institutions in shaping transparency. Using a global panel of 4703 firms across 40 economies from 2013 to 2022, we integrate differentiation, signalling and institutional perspectives to explain variation in reporting behaviour ...
Chi Chen   +2 more
wiley   +1 more source

Can Private Equity Deliver on Its Societal Ambitions? What We Know and Don't Know About Environmental, Social, and Governance Factor Integration in Private Equity

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Private equity (PE) firms increasingly integrate environmental, social, and governance (ESG) factors in investment decisions and raise impact funds to address sustainability challenges. We review and integrate the growing body of literature on why, when, and how PE fund managers incorporate ESG factors into their investment strategies and ...
Tjarda Molenaar   +2 more
wiley   +1 more source

Sustainability Reporting Quality, Ethical Leadership, and Earnings Management: Evidence From an Emerging Economy

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study analyzes the relationship between sustainability reporting quality (SRQ) and earnings management (EM) in an emerging economy and investigates the moderating role of ethical leadership. Analyzing 531 firm‐year observations from mandatory reports (2022–2024), SRQ is measured via a 51‐indicator index, while EM is proxied by the ...
Taghred Mokhtar Sayed Moawad   +2 more
wiley   +1 more source

Tobacco control in Jordan [PDF]

open access: yesThe Lancet Respiratory Medicine, 2019
openaire   +2 more sources

International Evidence on How Investors Value Environmental Innovation: Non‐Pecuniary Investor Preferences or Risk Mitigation?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We study how environmental innovation shapes investor expectations. We propose two mechanisms through which sustained improvements in environmental innovation may influence these expectations: non‐pecuniary investor preferences and risk mitigation.
Ellen Pei‐yi Yu   +3 more
wiley   +1 more source

Broad Skills, Smaller Footprints? Generalist CEOs and Firm Biodiversity Exposure

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We examine whether CEO generalist skills predict firm‐level biodiversity risk exposure, an emerging strategic and financial concern. Using the biodiversity indicator developed based on textual analysis and the General Ability Index, we find that firms led by generalist CEOs are associated with significantly lower disclosed biodiversity risk ...
Hafiz Hoque   +2 more
wiley   +1 more source

Home - About - Disclaimer - Privacy