Results 121 to 130 of about 27,618 (287)
Business Strategy and the Environment, EarlyView.ABSTRACT Sustainability reports (SRs) are widely criticized for vague disclosures and selective emphasis on positive outcomes, yet systematic research on two core SR challenges remains limited: materiality (whether disclosed content is relevant) and balance (whether both achievements and challenges are reported).
Mahsa Mohammadrezaei +1 more
wiley +1 more source
MetaphysicsI investigate the hitherto unexplored hypothesis that powers may be ontically vague, and offer an account of what powers would be like in such a case.
Elisa Paganini
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Firms increasingly commit to climate targets yet doubts remain about whether such pledges translate into substantive corporate governance or remain symbolic. The study examines how emission reduction targets (ERTs) in sustainability strategies are reflected in compensation among German listed firms.
Victoria Fohrer, Anna‐Sofia Grabowski
wiley +1 more source
A Critical Analysis of Microsoft's Rhetoric and Reality of Sustainability Engagement
Business Strategy and the Environment, EarlyView.ABSTRACT This study critically examines Microsoft's environmental, social and governance (ESG) rhetoric and operational reality, to offer insights that extend beyond conventional greenwashing or bluewashing. Drawing on over 20 years of Microsoft's sustainability reports (2003–2024), third‐party ESG evaluations and media investigations, it employs ...
Omaima A. G. Hassan, Iqbal Khadaroo
wiley +1 more source
Not Strictly a Woman—QUD-Based Four-Valent Reasoning Discharges Lexical Meaning
LogicsWe offer a framework that captures both context-dependency and vagueness of predicate meanings—illustrated by the politically relevant case of woman—as an interaction of lexical meaning and Question under Discussion (‘QUD’). We extend existing approaches
Emil Eva Rosina, Franci Mangraviti
doaj +1 more source
Philosophy & Geography, 2001 Some have argued that the vagueness exhibited by geographic names and descriptions such as ''Albuquerque,'' ''the Outback,'' or ''Mount Everest'' is ultimately ontological: these terms are vague because they refer to vague objects , objects with fuzzy boundaries.
openaire +2 more sources
From Text to Value: Measuring and Pricing Firm Climate Risk Exposure
Business 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
Business Strategy and the Environment, EarlyView.ABSTRACT Reaching global net‐zero targets has become an urgent priority as businesses and nations face increasing pressure to reduce greenhouse gas emissions. Achieving carbon neutrality in manufacturing supply chains requires comprehensive systemic changes across business processes.
Vimal K. E. K. +5 more
wiley +1 more source
Defining Remanufacturing: A Key Business Strategy Advancing Industrial Circularity
Business Strategy and the Environment, EarlyView.ABSTRACT Remanufacturing is a key strategy in the circular economy, enabling substantial product value retention. However, inconsistent definitions across standards and legislation hinder global trade, core recovery and market acceptance. This study examines how remanufacturing is defined in laws and standards, and how these definitions impact industry
Erik Sundin +2 more
wiley +1 more source