Results 101 to 110 of about 1,760,515 (295)

Measuring Corporate Alignment With the Circular Economy: a Text‐Based Circularity Index From Mandatory Non‐Financial Disclosures

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The transition to a circular economy (CE) has become a strategic priority for firms, yet empirical assessments of corporate circularity remain fragmented and heavily dependent on structured indicators or self‐reported metrics. This paper proposes a novel, text‐based circularity index derived from mandatory non‐financial statements of large ...
Giuseppe Pernagallo   +2 more
wiley   +1 more source

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

open access: yesBusiness 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   +2 more
wiley   +1 more source

From Text to Value: Measuring and Pricing Firm Climate Risk Exposure

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We examine how the prominence and tone of climate risk disclosures affect firm value and strategic climate positioning for large European nonfinancial companies. We developed a firm‐level climate risk exposure (CRE) index that assesses climate risks within corporate narratives across four EU categories: transition risk, physical risk ...
Stefano Dell'Atti   +2 more
wiley   +1 more source

CEO Managerial Ability and the Strategic Repetition of Climate Disclosures

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether CEO managerial ability shapes the repetition of firms' climate‐related disclosures in mandatory 10‐K filings. Climate reporting is highly judgment based and central to firms' broader climate‐risk management strategies, yet little is known about why some firms repeatedly use similar climate narratives and others ...
Javad Rajabalizadeh
wiley   +1 more source

Visualizing ESG Signaling Through User‐Generated Content: A Strategic Foresight Framework for Symbolic Legitimacy in Hospitality Branding

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Social media platforms today have become essential for consumer‐brand interactions, with visual content playing a pivotal role in shaping engagement and brand perception. Although text‐based user‐generated content (UGC) has been widely studied, the potential of visual UGC, particularly in the travel, tourism and hospitality (TTH) sector ...
Chinchu Abraham   +2 more
wiley   +1 more source

Novel Algorithm for Active Noise Control Systems Based on Frequency Selective Filters

open access: yesJournal of Measurement Science and Instrumentation, 2010
A novel algorithm for active noise control systems based on frequency selective filters(FSFANC)is presented in the paper.The FSFANC aims at the multi-tonal noise attenuation problem.One FSFANC system copes with one of the tonal components,and several ...
Hong-liang ZHAO
doaj  

Navigating Paradoxes for Strategic Business Models: Toward Shared Automated Vehicles in Europe

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT How can paradoxical tensions in the integration of shared automated vehicles in Europe be navigated to build sustainable business models? Prior research often separates economic, social, and environmental dimensions, overlooking how their interdependencies generate tensions across organizational levels.
Denise Feldmann   +3 more
wiley   +1 more source

Cognitive Decline on the Bench: A Text Analysis of the Opinions of Justice Stephen Field

open access: yesBehavioral Sciences &the Law, EarlyView.
ABSTRACT This paper uses text analysis to understand how cognitive decline affected the opinion writing of Justice Stephen Field over the course of his career. Justice Field is used as a case study because of his lengthy tenure, the fact he did not have law clerks to write opinions for him, and because it is widely known he was senile for the last part
Mikel A. Norris
wiley   +1 more source

Linear and Two‐Dimensional Infrared Spectroscopy of the Multifunctional Vibrational Probe, 3‐(4‐Azidophenyl) Propiolonitrile. Deperturbing a Fermi Triad by Isotopic Substitution

open access: yesChemPhysChem, Volume 26, Issue 6, March 15, 2025.
Linear infrared spectroscopy combined with isotope labeling and density functional theory unravels the origin of a Fermi triad in a multifunctional vibrational chromophore. Ultrafast 2DIR‐spectroscopy reports directly on the dynamics and the intramolecular vibrational energy flow pathways in the isotopically deperturbed system. Abstract Infrared probes
Claudia Gräve   +4 more
wiley   +1 more source

Humanlike AI for Corporate Social Responsibility Communication: How Perceived Anthropomorphism Shapes Stakeholder Acceptance of Chatbots

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Despite increasing interest in leveraging AI to improve CSR communication, there is limited understanding of consumers' reactions to chatbots in CSR communication. Building upon the HAII‐TIME model, this study proposes a theoretical model from the users' psychological perspective to explain facilitative pathways through which anthropomorphic ...
Yangzhi (Nicole) Jiang   +2 more
wiley   +1 more source

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