Does Disclosure Type Matter? Climate‐Related Financial Disclosures and Corporate Performance
Business Strategy and the Environment, EarlyView.ABSTRACT Our study examines the financial implications of corporate climate‐related financial disclosures while distinguishing between quantitative and qualitative disclosures. We use a multiple‐period difference‐in‐differences approach to analyze Japanese firms listed on the Tokyo Stock Exchange Prime Market from 2019 to 2023.
Alexander Ryota Keeley +4 more
wiley +1 more source
KATENA: a verifiable governance architecture for encrypted cloud storage systems. [PDF]
Front Big DataRodríguez-Aragón JF +3 more
europepmc +1 more source
The Effect of Carbon Disclosure Quality on Green Bond Financing Cost
Business Strategy and the Environment, EarlyView.ABSTRACT Existing research on financing costs primarily focuses on traditional financial factors, such as credit ratings, and offers limited examination of non‐financial information. This study examines the impact of the quality of carbon information disclosure on financing costs using a fixed‐effects panel regression, based on data from 166 Chinese ...
Siying Wang, Chaminda Wijethilake
wiley +1 more source
Application of persuasive system design in mobile health interventions for chronic disease management: a mini review. [PDF]
Front Public HealthZhang K, Jiang Y, Xi K, Sun N.
europepmc +1 more source
Corporate Environmental Innovation and Environmental Decoupling: International Evidence
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates whether environmental innovation reduces environmental decoupling, defined as the mismatch between a company's environmental disclosures and its actual environmental performance. Drawing on legitimacy theory, we argue that environmental innovation represents a substantive organizational response that reduces companies ...
Rasmi Meqbel +3 more
wiley +1 more source
A Hybrid Hash-Encryption Scheme for Secure Transmission and Verification of Marine Scientific Research Data. [PDF]
Sensors (Basel)Wang H, Chen M, Wang M, Yang M.
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how sustainability performance is translated into sustainability disclosure under peer‐based isomorphic pressures and how such disclosures are valued in capital markets. Using 2016–2023 panel data from 647 Japanese‐listed firms, we analyze the triadic relationship between sustainability performance, sustainability ...
Kimitaka Nishitani +5 more
wiley +1 more source
Correction: Duan et al. DCA-YOLOv8: A Novel Framework Combined with AICI Loss Function for Coronary Artery Stenosis Detection. <i>Sensors</i> 2024, <i>24</i>, 8134. [PDF]
Sensors (Basel)Duan H, Yi S, Ren Y.
europepmc +1 more source
The Dark Side of AI Readiness? Institutional Logics, Signalling and Carbon Transition Risk
Business Strategy and the Environment, EarlyView.ABSTRACT The influence of institutional environments on corporate sustainability is well established, yet how digital readiness restructures institutional logics and signalling mechanisms through which firms manage carbon transition risk (CTR) remains undertheorised.
Emilia Vann Yaroson +5 more
wiley +1 more source
Trust and doubt coexist: an empirical study on the acceptance mechanism of transgenic technology among Chinese youth. [PDF]
GM Crops FoodQu C, Pang Y, Wu Z.
europepmc +1 more source