Results 111 to 120 of about 30,415 (268)

Climate Change Mitigation Takes the Lead: EU Taxonomy‐Aligned and Eligible Activities in Relation to Debt Financing

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study assesses the degree of alignment with and eligibility to the EU Taxonomy of non‐financial firms and investigates its relationship with their Cost of Debt (CoD). The empirical analysis is based on a sample of 306 non‐financial firms listed on the Stoxx Europe 600 Index across 15 European countries. Taxonomy‐related data were manually
Fabio Rizzato   +3 more
wiley   +1 more source

LWE‐based verifiable essential secret image sharing scheme ((t,s,k,n)$( {t,s,k,n} )$ ‐ VESIS)

open access: yesIET Image Processing
In traditional secret image sharing schemes, shareholders have similar situations, and to recover the secret image, they must be present as many as the threshold.
Massoud Hadian Dehkordi   +2 more
doaj   +1 more source

Blockchain-based healthcare management system with two-side verifiability

open access: yesPLoS ONE, 2022
The lack of data outsourcing in healthcare management systems slows down the intercommunication and information sharing between different entities. A standard solution is outsourcing the electronic health record (EHR) to a cloud service provider (CSP ...
Tian Lim Tan   +2 more
doaj  

Optimal Contracts under Generalized Verifiability Correspondences [PDF]

open access: yes
Before playing a game, the players may sign a contract that prescibes not to take some actions. Following the methodology introduced in Bernheim and Whinston (1998), henceforth BW, this paper models verifiability as a correspondence mapping actually ...
Francesco Squintani
core  

What Can K–12 Education Teach College Professors?

open access: yes
The Bulletin of the Ecological Society of America, EarlyView.
Michael P. Marchetti
wiley   +1 more source

Generative AI, ESG Sensemaking, and Environmental Performance: an OIPT Perspective

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Despite growing enthusiasm for generative artificial intelligence (GenAI) in sustainability management, it remains unclear how such technologies translate vast ESG information into meaningful environmental outcomes. This study addresses this gap by investigating how ESG sensemaking capability mediates the relationship between GenAI integration
Surajit Bag   +3 more
wiley   +1 more source

ESG Assurance and Dividends: Evidence From 18 Countries in Africa

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of environmental, social and governance (ESG) assurance on a firm's dividend payout policies within the unique African context. Using a staggered difference‐in‐differences (DiD) model, this study examines how voluntary third‐party assurance of ESG reports influences firms' dividend payout policies compared to ...
Samuel Karanja Kogi, June Cao
wiley   +1 more source

Navigating the ESG Paradox: Strategic Pathways Between Innovation and Washing Under Stakeholder Scrutiny

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT As firms increasingly incorporate environmental, social, and governance (ESG) concerns into their strategic agendas, stakeholder legitimacy—an audience‐conferred judgment of organizational appropriateness—has become pivotal. We theorize legitimacy as expanding a hybrid response portfolio in which firms may pursue substantive change (business ...
Min‐Jae Lee   +3 more
wiley   +1 more source

A Verifiable and Redactable Blockchain with Lightweight Storage and Permission Supervision

open access: yesInformation
As a promising decentralized paradigm, the verifiable and redactable blockchain offers a feasible solution for achieving authorized and controlled redaction of on-chain data.
Meixia Miao   +4 more
doaj   +1 more source

Company Location, Business Environment and Digital Maturity as Drivers of Environmental Innovation in Business

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Environmental protection has emerged as a global priority in the contemporary context. As pivotal actors in the transition towards sustainable development, companies play a crucial role through the adoption of environmental innovations. This study investigates how organisational characteristics—specifically geographical location, business ...
Carlos de las Heras‐Rosas   +3 more
wiley   +1 more source

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