Results 141 to 150 of about 8,123,805 (276)
ABSTRACT Businesses are increasingly striving to reduce their carbon footprint, with carbon offsetting emerging as a viable pathway towards achieving carbon neutrality. Such efforts signify a demonstrated commitment to fostering environmental sustainability and contributing to a more sustainable future.
Sanjeev Yadav +4 more
wiley +1 more source
ABSTRACT This study examines climate change risk disclosure in the global energy sector, where firms face intense stakeholder scrutiny and legitimacy pressures. We develop a novel domain‐specific textual analysis measure to capture climate change risk disclosures, improving on prior approaches based on generic environmental terminology.
Khaldoon Albitar, Ali Meftah Gerged
wiley +1 more source
Responsible workplace data governance and organizational performance: evidence from Chinese listed firms. [PDF]
Chen L.
europepmc +1 more source
Board Gender Diversity and Environmental Credit Risk in Banking: A Global Study of Bank Governance
ABSTRACT This study investigates the relationship between board gender diversity and environmental credit risk in the global banking sector. Using a panel dataset of 345 publicly listed banks from 75 countries over the period 2018–2022, we find that greater female representation on bank boards is significantly associated with lower environmental credit
Kenza Mouti +2 more
wiley +1 more source
Statewide Single Audit State of Kansas ; Fiscal Year 2016
application/pdf; "March 2017."; "A Report to the Legislative Post Audit Committee ...
CliftonLarsonAllen, L.L.P.
core +1 more source
Research on the adaptation path of corporate strategy based on the differences in AI governance visions between the Atlantic and China. [PDF]
Xu M.
europepmc +1 more source
ABSTRACT This study investigates how directors with environmental protection (EP) backgrounds influence corporate biodiversity concern (BIO) among Chinese A‐share listed firms from 2008 to 2023. Drawing on Upper Echelons Theory, we argue that directors' environmental expertise shapes firms' biodiversity strategies.
Chengming Huang +2 more
wiley +1 more source
The effect of client-auditor mismatches on earnings management using classification shifting: Evidence from China. [PDF]
Luo S, Yu D, Jin S.
europepmc +1 more source
ABSTRACT The agri‐food sector is vital to economic development, but it exerts significant environmental and social pressures. This study draws on the natural resource‐based view. It investigates the strategic sustainability‐performance nexus in the global food and beverage industry using a longitudinal dataset (2013–2023) of 633 firms across the EU ...
Alessandro Bernardo +5 more
wiley +1 more source
Moderating role of CEO expertise on the relationship between capital structure and financial reporting timeliness of Saudi-listed companies. [PDF]
Sulimany HGH +4 more
europepmc +1 more source

