Using Financial and Sustainability Ratios to Map Sectors. An Approach With Compositional Data
ABSTRACT The article aims to visualize in a single graph Spanish fish and meat processing companies with respect to solvency, energy, waste and water intensity and gender employment gap. These financial, environmental, and social indicators are ratios, which require specific statistical analysis methods.
Elena Rondós‐Casas +3 more
wiley +1 more source
Design and acceptance assessment of a digital product passport for recycled and natural aggregate concrete elements. [PDF]
Sinning A +9 more
europepmc +1 more source
ABSTRACT Despite the growing emphasis on sustainable finance in today's corporate landscape, its impact on product responsibility remains underexplored, particularly the moderating role of board environmental expertise. This study addresses these gaps by examining non‐financial companies listed on the London Stock Exchange, chosen for the UK's ...
Bright Akwasi Gyamfi +4 more
wiley +1 more source
Analyzing the current situation and influencing factors of rural doctors' intervention in hospice care services in Guangxi. [PDF]
Liang S, Jiang L, Li Z.
europepmc +1 more source
Landscape of Research on Accounting Scope 3 Emissions: A Review of Methodologies and Data
ABSTRACT Scope 3 emissions have been proposed as a critical metric for evaluating corporate carbon footprint, identifying emission sources, and developing mitigation solutions. Yet, widespread corporate reporting of Scope 3 emissions remains limited, highlighting a critical gap in both research and practice.
Zeyu Wang +3 more
wiley +1 more source
The digital transformation, corporate uncertainty, and CEO risk preference. [PDF]
Bao X, Lan M, Li N, Zhao Y.
europepmc +1 more source
ABSTRACT This study explores how corporate environmental, social, and governance (ESG) performance affects equity misvaluation and how country‐level factors—national culture, environmental performance indicators, and world governance indicators (WGIs)—moderate the relationship between corporate ESG performance and misvaluation.
Xinyu Wang +4 more
wiley +1 more source
Determinants of capital structure: a case of hospitals in China. [PDF]
Zhang Q, Laporte A.
europepmc +1 more source
Scope 3 Carbon Emissions Assessment for Manufacturing SMEs
ABSTRACT This paper addresses the challenges facing managers of Small‐ and Medium‐Size Enterprises (SMEs) when conducting environmental sustainability assessment at the value chain level, particularly Scope 3 Greenhouse Gases (GHG) emissions. The paper investigates issues related to data availability and data quality for Scope 3 assessment and ...
Kourosh Halat +3 more
wiley +1 more source
Machine learning-based analysis of economic efficiency disparities and transition drivers between high- and low-carbon industries in China. [PDF]
Huang Z, Zhang Q, Zheng Y, Tian E.
europepmc +1 more source

