Results 171 to 180 of about 1,963,594 (263)

Discursive Governance and Development Goals: A Performative Theory of Corporate Purpose in Sustainability Discourse

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study theorises and empirically tests performative purpose alignment theory (PPAT), which conceptualises corporate purpose as a performative artefact materialised through discursive and multimodal signals. To operationalise this, we introduced the SDG–Purpose Alignment Index (SPAI), a computational construct that quantifies the thematic ...
Augustine Okeke, Ifeanyi Ugbebor
wiley   +1 more source

Audit Committee and ESG Disclosure Quality: The Moderating Role of Female CEO Leadership

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT ESG reporting is widespread among large public firms, yet the extent and completeness of these disclosures vary widely, raising concerns about transparency and comparability. Drawing on Stakeholder Theory and Resource Dependency theory, this study examines how audit committee (AC) effectiveness influences ESG disclosure quality (ESGDQ) and ...
Mutalib Anifowose   +3 more
wiley   +1 more source

Rewiring the Circular Economy Through AI‐Informed Pathways: Structural and Distributional Drivers of Environmental Outcomes in the European Union

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the structural and distributional factors that influence environmental performance in 27 European Union (EU) countries from 2010 to 2021, focusing especially on circular economy (CE) measures and the increasing use of artificial intelligence (AI)‐based analytical tools.
Cosimo Magazzino   +3 more
wiley   +1 more source

When and How Do Women Directors Matter for Corporate Sustainability? The French Case

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines when and how board gender diversity matters for corporate sustainability. Using a sample of French listed firms over 2006–2024, we combine dynamic system GMM estimations with difference‐in‐differences tests around France's phased board gender quotas.
Amandeep Mattoo, Pascal Nguyen
wiley   +1 more source

Toward the Rational Design of Molecular Field-Coupled Nanocomputing Candidates. [PDF]

open access: yesNano Lett
Ravera F   +6 more
europepmc   +1 more source

Perovskite Photodetectors at the Intelligence Frontier: From Tunable Materials to Adaptive Optoelectronic Systems

open access: yesCarbon Energy, EarlyView.
This comprehensive review presents a progressive roadmap for perovskite vision detectors. Centered on perovskite‐based artificial perception, the graphic illustrates a systematic evolution: starting with fundamental material engineering and device architectures, advancing toward complex functional strategies such as flexible neuromorphic imaging ...
Chenglong Li   +14 more
wiley   +1 more source

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