Results 191 to 200 of about 20,756 (294)

Does Disclosure Type Matter? Climate‐Related Financial Disclosures and Corporate Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT Our study examines the financial implications of corporate climate‐related financial disclosures while distinguishing between quantitative and qualitative disclosures. We use a multiple‐period difference‐in‐differences approach to analyze Japanese firms listed on the Tokyo Stock Exchange Prime Market from 2019 to 2023.
Alexander Ryota Keeley, Jun Xie, Chao Li, Masaaki Nagamura, Shunsuke Managi   +4 more
wiley   +1 more source

Spatial inequality in school physical education resources in Shaanxi, China (2021-2024): patterns, determinants, and policy implications. [PDF]

Sci Rep
Xu C, Shi B.
europepmc   +1 more source

Managing Sustainability‐Related Human Rights Risks: The Role of Multilevel Governance and Institutional Accountability

Business Strategy and the Environment, EarlyView.
ABSTRACT Sustainability‐related human rights risks, including forced labour, labour exploitation and other forms of human rights abuse, remain persistent challenges across countries, particularly where corporate accountability and national institutional frameworks are weak.
Doaa Shohaieb, Tantawy Moussa, Amir Allam, Mahmoud Elmarzouky   +3 more
wiley   +1 more source

A comprehensive analysis of jurisdiction-specific laws related to scheduling or required prescription drug monitoring of gabapentin in the United States, 2016-2024. [PDF]

Int J Drug Policy
Gora Combs K, Vickers-Smith R, Stewart C, Wacker D, Hincapie-Castillo JM.   +4 more
europepmc   +1 more source

Executive Changes and ESG Disclosure in S&P 500 Firms: The Moderating Role of Strategic Dynamism

Business Strategy and the Environment, EarlyView.
ABSTRACT The strategic importance of environmental, social, and governance (ESG) disclosure has sparked academic interest, yet the role of top management team (TMT) dynamics remains underexplored. This study examines how the number of executive changes, as a proxy for TMT instability, affects ESG and environmental (ENV) disclosure in S&P 500 firms from
Christian Schoendeling, Carolin Krieweth, Sebastian Kruse, Malte Brettel   +3 more
wiley   +1 more source

Technical evaluation of language models adapted for the automation of legal contracts: clause extraction, classification, and summarization. [PDF]

Front Artif Intell
Govea J, Ortiz-Gárces I, Palacios P, Navarro AM, Del Pino SA, Villegas-Ch W.   +5 more
europepmc   +1 more source

Data‐Driven Pathways to Circular E‐Waste Management

Business Strategy and the Environment, EarlyView.
ABSTRACT As the volume and complexity of electronic waste grow worldwide, regional and subnational systems are increasingly tasked with managing the environmental, economic, and social challenges of circular resource recovery. This paper focuses on Canada's e‐waste sector to examine how circular economy (ce) principles can be integrated into regional ...
Saidia Ali, Samin Sahaaban‐Nejad, Farid Shirazi, Nick Hajli   +3 more
wiley   +1 more source

Conceptualizing Corporate Political Activity for Sustainability Governance—The CPA Cube

Business Strategy and the Environment, EarlyView.
ABSTRACT Sustainability transformations in the economy, and related public policy decisions, are highly contested, attracting business involvement. To better understand how business influence on government impacts the success or failure of sustainability governance efforts, this paper extends the literature on corporate political activity (CPA) by ...
Burkard Eberlein, Janina Grabs
wiley   +1 more source

Exploring the regional layout characteristics of ancient Chinese postal system in coastal areas based on AHP-CRITIC evaluation approach. [PDF]

PLoS One
Wu B, Tan L, Cui C.
europepmc   +1 more source