Results 131 to 140 of about 3,782,271 (312)
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
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
Renowned for their distinctive aromas, terpenoid flavor compounds and their precursors are widely used in medicine, food, and the flavor and fragrance industries. Rapid advances in synthetic biology, including the modification of microbial chassis cells,
Qian Li +6 more
doaj +1 more source
Broad Skills, Smaller Footprints? Generalist CEOs and Firm Biodiversity Exposure
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
IntroductionTobacco black shank (TBS), caused by Phytophthora nicotianae, poses a serious threat to tobacco production, highlighting the urgent need for sustainable management strategies.
Chunlan Ming +10 more
doaj +1 more source
Net‐Zero Investment Strategies Need an Absolute Emission Reduction Metric
ABSTRACT The climate crisis calls for rapid absolute reductions in greenhouse gas (GHG) emissions, requiring significant capital reallocation. In the financial industry, net‐zero investment strategies are mostly guided by relative carbon intensity (CI) metrics rather than absolute GHG emissions.
Andreas G. F. Hoepner +4 more
wiley +1 more source
AGV monocular vision localization algorithm based on Gaussian saliency heuristic
To address the issues of poor detection accuracy and the large number of target detection model parameters in existing AGV monocular vision location detection algorithms, this paper presents an AGV vision location method based on Gaussian saliency ...
Heng Fu +5 more
doaj +1 more source
Making Value‐Chain Risks Visible: Extending ENCORE for Systemic Insights
ABSTRACT Businesses in all sectors, including downstream segments, depend on biodiversity and the ecosystem services it sustains, yet firms also exert pressures that accelerate biodiversity loss. The latter generates material risks for both companies and their financial stakeholders.
Hjalmar Funke +3 more
wiley +1 more source
Industrial equipment optimization for combustion performance enhancement: a real-world case study
To address the issue of high NOx emission from the combustion chamber, this work optimized the industrial machine structure to enhance the combustion performance.
Tianqin Lin +6 more
doaj +1 more source
ABSTRACT This work aims to understand the role played by Industry 4.0 (I4.0) base technologies and circular economy–oriented human resource management (CE‐HR) in the advancement of the circular economy (CE) performance. The present study builds on the natural resource‐based view to propose and empirically test three hypotheses.
Diéssica de Oliveira‐Dias +4 more
wiley +1 more source

