Results 191 to 200 of about 9,018,065 (285)
ABSTRACT This study examines how sustainability performance is translated into sustainability disclosure under peer‐based isomorphic pressures and how such disclosures are valued in capital markets. Using 2016–2023 panel data from 647 Japanese‐listed firms, we analyze the triadic relationship between sustainability performance, sustainability ...
Kimitaka Nishitani +5 more
wiley +1 more source
Measurement model of credit risk for unlisted agricultural enterprises. [PDF]
Liang K, Chen Y, Guo T, He T.
europepmc +1 more source
From Demand Stability to Environmental Responsibility: How Ordered Backlogs Shape Firm Behaviour
ABSTRACT Ordered backlogs are the confirmed and yet to be delivered customer orders, which may have multiple advantages to firms. We investigate how ordered backlogs influence firms' future environmental misconduct. Drawing on organisational slack theory, we argue that ordered backlogs as a form of demand‐side slack can reduce environmental misconduct.
Ashutosh Singh +4 more
wiley +1 more source
The influence of digital transformation on chinese bank profitability performance. [PDF]
Zhang S.
europepmc +1 more source
ABSTRACT This study examines the impact of EU Directive 2014/95/EU (NFRD) on the Environmental, Social and Governance (ESG) performance of EU‐listed companies, focusing on variations across ESG dimensions and national institutional contexts. Using a dataset of 19,036 observations from 2010 to 2022, we apply a time‐varying Difference‐in‐Differences ...
Yuqing Xiao, Antonio Somoza
wiley +1 more source
Animal digital twins: systems architecture for climate-smart protein production. [PDF]
Neethirajan SR.
europepmc +1 more source
ABSTRACT In a macroeconomic environment characterised by systemic disruptions and global uncertainty, companies are forced to reconfigure their sustainability strategies. This study examines the combined impact of geopolitical and climate risks on corporate commitment to and actual progress toward the United Nations (UN) Sustainable Development Goals ...
Isabel‐María García‐Sánchez
wiley +1 more source
Using the Normalization Process Theory to study facilitators and barriers to sustainable implementation of artificial intelligence-based diabetic retinopathy screening in Rwanda. [PDF]
Mathenge W +3 more
europepmc +1 more source
ABSTRACT To understand the heterogeneous performance outcomes of sustainable entrepreneurship, this study investigates the role of founder impression management. We develop and test a moderated mediation model, drawing on signaling and impression management theories, using a dual‐study design with longitudinal data (n = 217) and survey data (n = 259 ...
Rongzhi Liu +6 more
wiley +1 more source
The sport volunteering paradox: concerns from a legal and governance perspective, but the irony remains. [PDF]
Mountifield C, Sharpe S.
europepmc +1 more source

