Results 91 to 100 of about 56,202 (246)
Target Firm's ESG Engagement and Post–M&A Performance: The Mediating Role of Acquirer's CSR Strategy
ABSTRACT The paper examines whether the environmental, social and governance (ESG) performance of target firms influences both accounting‐based and market‐based corporate financial performance (CFP) within the merger and acquisition (M&A) context and whether this relationship is mediated by the acquirer's corporate social responsibility (CSR) strategy.
Francesco Gangi +4 more
wiley +1 more source
ABSTRACT Small enterprises (SEs) constitute a major component of economic systems, and their socio‐environmental commitment is critical for promoting societal well‐being. This paper examines the direct effect of sound financial practices on socio‐environmental commitment and evaluates the mediating role of financial constraints—specifically debt and ...
Marcos Álvarez‐Espiño +2 more
wiley +1 more source
ABSTRACT This study provides an exploratory, descriptive analysis of how knowledge management (KM) research engages with responsible sustainability from a strategic perspective. Using bibliometric science mapping, we analyse 97 Web of Science publications to identify dominant thematic patterns, relative emphases and conceptual blind spots shaping the ...
Jaime J. González‐Masip
wiley +1 more source
ABSTRACT Nonfood geographical indications (GIs) are increasingly emerging as collective sustainability strategies. They enable territories to transform cultural and productive heritage into sources of long‐term competitive advantage. While existing research recognises their regulatory and cultural relevance, limited attention has been paid to how ...
Giovanni Peira, Alessandro Bonadonna
wiley +1 more source
Economía de palabras con la propuesta de un término Economy of words with the proposal of a term
Se propone el uso de un sustantivo derivado de siglas, con vista a economizar 7 de 8 palabras al referirse a especialistas de primer o segundo grado en medicina general integral.The use of a noun derived from acronyms was proposed to economize 7 of 8 ...
María Elena Jiménez Arias +2 more
doaj
Automating Sustainability: How Climate Action Unlocks the ESG Potential of Industrial Robotics
ABSTRACT The convergence of Industry 4.0 and global sustainability goals presents a critical paradox: while automation drives efficiency, its net impact on comprehensive environmental, social, and governance (ESG) performance remains contested. This study investigates the relationship between industrial robot and country‐level ESG performance across 63
Brahim Bergougui
wiley +1 more source
ABSTRACT As climate change and environmental deterioration continue to escalate due to substantial CO2 emissions, nations worldwide are implementing approaches to alleviate CO2 emissions and accomplish carbon neutrality (CNE) goals. The current study examined CNE objectives for five selected nations in Africa, spanning from 1990 to 2022.
John Wiredu +4 more
wiley +1 more source
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
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

