Results 91 to 100 of about 9,344 (218)
The teaching of chemical engineering in Mexico started in 1925 at the Faculty of Chemistry (FQ) of the National Autonomous University of Mexico (UNAM). Academic institutions, research centres, chemical companies, technological developments, highly trained personnel, and scientific contributions are part of the legacy from FQ‐UNAM.
Patricia Pérez‐Salinas +4 more
wiley +1 more source
Toward Fit‐for‐Purpose Data for Drug Assessment in Non‐small Cell Lung Cancer: A Core Dataset
Considering the high unmet medical need in people with non‐small cell lung cancer (NSCLC), the drug assessment for targeted therapies often rely on small populations and single‐arm trials, challenging the evaluation by regulatory authorities, health technology assessment bodies (HTAb), and clinicians.
Geeske F. Grit +6 more
wiley +1 more source
Sustainability Disclosure and External Assurance of Reports in the Italian Agrifood Sector
ABSTRACT The European Union introduced the Corporate Sustainability Reporting Directive (CSRD) with the aim of aligning the “walk”—the implementation of substantive sustainability practices—and the “talk”—their representation in sustainability reporting.
Andrea Caccialanza +2 more
wiley +1 more source
Breadth at the Helm: Generalist CEOs and Corporate ESG Performance‐Evidence From China
ABSTRACT Drawing on the Upper Echelons Theory and the Imprinting Theory, this study conjectures that generalist CEOs may have a stronger tendency to pursue environmental, social and governance (ESG) goals. We perform multiple regression analyses with observations of Shanghai and Shenzhen A‐share listed companies from 2010 to 2023 in order to explore ...
Shanmei Luo +4 more
wiley +1 more source
ABSTRACT This study investigates how internal governance design supports credible ESG performance by distinguishing between Incentive and Oversight Architectures. Using 13,993 firm‐year observations of US nonfinancial firms from 2018 to 2024, we estimate fixed effects and two‐step system GMM models.
Beyza Gürel +2 more
wiley +1 more source
Audit fees, audit quality, and auditor performance: Insights from Indonesian professionalism
This study aims to analyze the factors that influence audit quality, namely the audit committee, audit tenure, audit fee, PAF (Public Accounting Firm) rotation, and client company size.
Sigit Handoyo, Ninditya Wahyu Febriani
doaj
ABSTRACT This study explores the relationship between corporate social responsibility (CSR) disclosure and operating profitability in the agri‐food manufacturing industry of Southern Europe, focusing on Extremadura (Spain). From an initial pool of 284 firms, the final sample comprised 185 companies after excluding inactive or non‐reporting cases.
Ángel Sabino Mirón Sanguino +3 more
wiley +1 more source
ABSTRACT Firms are experiencing mounting pressure to report their environmental impact. Rather than disclosing their actual performance, however, some are engaging in unethical business (i.e., greenwashing) practices. Prior studies have contributed significantly to the greenwashing literature from varied perspectives, but a comprehensive understanding ...
Sher Jahan Khan +4 more
wiley +1 more source
Beyond Governance Attributes: How Fashion Companies Prepare Social Disclosure for the CSRD
ABSTRACT This study examines how social disclosure readiness emerges under the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS) and investigates whether and how, corporate governance supports such readiness within the European fashion companies. By adopting a qualitative case‐study approach,
Sara Ianniello +2 more
wiley +1 more source
Talk or Walk: Evidence on the Impact of Green Reporting on Corporate Green Growth
ABSTRACT This study presents novel insights on modeling whether green reporting is merely talk or effectively drives corporate green growth, which is an essential factor for sustainable development and addressing environmental and climate‐related challenges.
Shengying Shi, Hamdan Al‐Jaifi
wiley +1 more source

