Results 241 to 250 of about 994,631 (309)

Changes in severe injuries of child and adolescent pedestrians in child protection zones after the revision of the Road Traffic Act in Korea: a retrospective nationwide observational study. [PDF]

J Trauma Inj
Ryu ES, Jang JH, Choi JY, Choi WS, Hyun SY.   +4 more
europepmc   +1 more source

From Double Materiality to Performance: Conceptualizing Reporting Under the European Sustainability Reporting Standards

Business Strategy and the Environment, EarlyView.
ABSTRACT As social and environmental challenges intensify, the EU has introduced the Corporate Sustainability Reporting Directive (CSRD), mandating sustainability reporting through the European Sustainability Reporting Standards (ESRS). The standards mandate a double materiality assessment but leave uncertainty about the structure and contents of the ...
Jørgen Kjøsen Lindgren, Nora Johanne Klungseth, Bjørn Sørskot Andersen   +2 more
wiley   +1 more source

Factors affecting log-transformed muscle 137Cs concentrations in wild boars in Fukushima Prefecture over 14 years. [PDF]

PLoS One
Komatsu H, Ikushima S.
europepmc   +1 more source

Beyond the ESG Facade: Measuring and Addressing Corporate ‘Lip Service’

Business Strategy and the Environment, EarlyView.
ABSTRACT Amid growing global attention to environmental, social and governance (ESG), this study examines the misalignment between ESG disclosures and actual practices—termed ‘lip service’—using data from Chinese firms from 2006 to 2022, constructing an index to quantify it.
Jia Xu, Mingwei Liu, Helen X. H. Bao
wiley   +1 more source

Injury patterns and forensic report classification in motorcycle accidents: A large-scale retrospective study. [PDF]

Ulus Travma Acil Cerrahi Derg
Çeliksöz AH, Emet A, Şimşek Ü, Polat N, Karbeyaz K.   +4 more
europepmc   +1 more source

The Perils of Environmental, Social, and Governance (ESG) Controversies: Implications for a Firm's Financial and Nonfinancial Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT Although ESG controversies are on the rise, research investigating them yields contradictory findings. The paper provides resolutions to the debate through investigating (a) how ESG controversies influence firms' short‐term and long‐term financial performance; (b) how firms navigate ESG controversies' effect; and (c) how ESG controversies ...
Amalesh Sharma, Sourav Bikash Borah, Anirban Adhikary, Sanjay Kumar Jena   +3 more
wiley   +1 more source

Human factors in yachting tourism accidents: an integrated human factors classification framework with statistical and network analysis. [PDF]

Sci Rep
Yao Y, Zhao Y, Li C, Sumaila UR, Parmak M.   +4 more
europepmc   +1 more source

Stock Market Reactions to Climate Risk Events: A Systematic Literature Review and Research Agenda

Business Strategy and the Environment, EarlyView.
ABSTRACT As global warming intensifies, climate risks' impact on firm value has become a critical concern for academia and investors. This systematic literature review analyzes 50 event studies in this research field, classifying them by climate risk type.
Mario Schuster, Rainer Lueg
wiley   +1 more source

Dental trauma coverage in student accident insurance: a framework-guided document analysis. [PDF]

BMC Oral Health
Liew AKC, Abdullah D.
europepmc   +1 more source

Reporting What Matters, or Reporting What Looks Good? Materiality and Balance in Post–Rana Plaza Apparel Sustainability Disclosure

Business Strategy and the Environment, EarlyView.
ABSTRACT Sustainability reports (SRs) are widely criticized for vague disclosures and selective emphasis on positive outcomes, yet systematic research on two core SR challenges remains limited: materiality (whether disclosed content is relevant) and balance (whether both achievements and challenges are reported).
Mahsa Mohammadrezaei, José Carlos Marques   +1 more
wiley   +1 more source