Results 201 to 210 of about 4,117 (261)

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

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

[Prevalence and predictors of post-traumatic stress disorder in road traffic accidents]. [PDF]

Pan Afr Med J
Feki R, Zouari L, Majdoub Y, Omri S, Gassara I, Smaoui N, Bouali MM, Ben Thabet J, Charfi N, Maalej M.   +9 more
europepmc   +1 more source

[Suicide prevention in the workplace]. [PDF]

Aten Primaria
Macías-Toronjo I, García-Iglesias JJ, Gómez-Salgado J.   +2 more
europepmc   +1 more source

[Herpes zoster and risk of stroke: New contributions and role of vaccination]. [PDF]

Aten Primaria
Alcántara Montero A, Pacheco de Vasconcelos SR, Castro Arias A.   +2 more
europepmc   +1 more source