Results 101 to 110 of about 54,585 (236)
Business Strategy and the Environment, EarlyView.ABSTRACT This study analyzes the relationship between sustainability reporting quality (SRQ) and earnings management (EM) in an emerging economy and investigates the moderating role of ethical leadership. Analyzing 531 firm‐year observations from mandatory reports (2022–2024), SRQ is measured via a 51‐indicator index, while EM is proxied by the ...
Taghred Mokhtar Sayed Moawad +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Sustainability certifications are increasingly embedded in the governance and competitiveness of the wine sector, yet their strategic role remains under‐theorised. This study conceptualises certifications as multidimensional strategic mechanisms and conducts a comparative analysis of 50 schemes used in the global wine industry.
Alexy Apolo‐Romero +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how the Corporate Sustainability Reporting Directive (CSRD) and double materiality can be integrated within the agri‐food sector, with a particular focus on a company operating in hydroponic agriculture. This study conducts a comprehensive double materiality assessment to evaluate the organization's socio‐environmental ...
Christian Bux +3 more
wiley +1 more source
The Heat Is On: Climate Change–Related Challenges and SMEs' R&D Activities
Business Strategy and the Environment, EarlyView.ABSTRACT Investing in R&D is a key way for small‐ and medium‐sized enterprises (SMEs) to develop capabilities that are required to respond to climate change–related challenges. However, the extent to which such challenges affect SMEs' R&D activities remains a critical gap in the literature.
Gráinne Gibson +3 more
wiley +1 more source
Who Cares About Carbon Performance Strategy? Ownership Structure as a Driver for Carbon Performance
Business Strategy and the Environment, EarlyView.ABSTRACT This research aims to highlight the empirical, theoretical, and corporate governance arguments employed in the academic literature that examines ownership structure as a determinant of carbon performance—a key element in contemporary climate governance frameworks.
Thicia Stela Lima Sampaio +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Human rights disclosure is increasingly vital for corporate sustainability, particularly in Latin America, where labor abuses, inequality, and weak enforcement remain prevalent. This study investigates the drivers and outcomes of such disclosure in 416 large firms across the region.
Alan Bandeira Pinheiro +1 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Predicting corporate environmental violations remains a key challenge in practice and in environmental governance research. However, existing studies have largely focused on ex post associations between stakeholder pressures and realized environmental violations, offering limited insight into whether stakeholder pressures can be used ex ante ...
Xiaolan Chen +4 more
wiley +1 more source
The PAPER heuristic: a structured cognitive aid to reduce intrinsic cognitive load in early clinical reasoning training. [PDF]
BMC Med EducGebauer M +4 more
europepmc +1 more source
Catheterization and Cardiovascular Interventions, EarlyView.ABSTRACT Background Hypertrophic cardiomyopathy is associated with alterations in coronary microvascular function which have variable pathophysiologic mechanisms, and variable reversibility acutely and chronically following alcohol septal ablation (ASA).
Vojko V. Misevic +12 more
wiley +1 more source
The Family Health Strategy as a policy of the State: trajectory, institutional capacity and the current primary health care agenda. [PDF]
Cad Saude PublicaKlitzke D.
europepmc +1 more source