Results 111 to 120 of about 30,718 (224)
Green Talk, Costly Walk: The Financial Cost of Greenwashing
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
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)
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
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]
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
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
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
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
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
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

