Results 111 to 120 of about 30,718 (224)

Green Talk, Costly Walk: The Financial Cost of Greenwashing

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the financial consequences of greenwashing, operationalized as the misalignment between ESG disclosure and actual ESG performance. While prior research has explored the reputational and ethical dimensions of greenwashing, its impact on firms' cost of debt remains underexamined.
S. Taddeo, A. Regoli, O. Weber, R. Carè
wiley   +1 more source

Drivers of Nature‐Related Investment Strategies Among Institutional Investors

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Institutional investors are increasingly responding to biodiversity loss through nature‐related investment strategies. Using survey data from 557 institutional investors, this study examines the drivers of strategy selection and how biodiversity risk is integrated across investor types, sizes, and regions.
Emma Olofsson
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  

Costly Evidence Production and the Limits of Verifiability [PDF]

open access: yes
This paper explores the limits of "verifiability" induced by the process of costly evidence production in contractual relationships of complete information.
Jesse Bull
core  

Powering Transparency: Global Drivers of Sustainability Reporting in the Electricity Sector

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We examine the drivers of sustainability reporting quality (QSR), conceptualised along two complementary dimensions, relevance and reliability, to assess how firm‐level attributes and institutional conditions jointly shape disclosure practices in the electricity sector.
Alva Marasigan   +3 more
wiley   +1 more source

Takeover Vulnerability and the Discipline of ESG Overinvestment

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT While takeovers serve a disciplinary role by replacing inefficient managers, the threat of takeovers may compel firms to divert attention from Environmental, Social and Governance (ESG) efforts as a strategic response to external pressure, especially when such firms are already overinvesting in ESG.
Abongeh Tunyi   +2 more
wiley   +1 more source

Beyond Greenwashing: Impact of Circular Economy Practices on Green Collaborative Practices and Sustainable Supply Chain Integration Through Green Value Co‐Creation

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the influence of circular economy practices, as a manifestation of corporate social responsibility, on green value co‐creation and its subsequent effects on green collaborative practices and sustainable supply chain integration between providers and customers.
Adriana Santos   +2 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

Corporate Decarbonization via Technology and Management

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study provides a comprehensive overview of key findings on decarbonization, advanced technologies, and management strategies, highlighting emerging themes shaping the field. Advanced technologies enhance carbon reduction through efficiency, real‐time monitoring, and optimizing resource optimization.
Heidy Montero‐Teran   +2 more
wiley   +1 more source

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