Results 151 to 160 of about 134,044 (293)

How Do Institutional Pressures Reshape the Association Between Corporate Sustainability Disclosure and Firm Value in Emerging Economies? The Moderating Role of the Audit Committee Function

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the influence of normative (e.g., voluntary sustainability reporting guidelines) and coercive (e.g., mandatory corporate governance [CG] requirements) pressures on the relationship between corporate sustainability disclosure (CSD) and financial performance (FP), focusing on the moderating role of audit committee ...
Mohannad Issa Elmanaseer   +1 more
wiley   +1 more source

International Cooperation and Corporate Strategies: Accelerating Corporate Energy Transitions in Emerging Economies

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Driven by the growing focus on decarbonisation and energy economic dynamics in emerging economies, this study examines the interplay between executive compensation (EC), sustainability‐based compensation (SBC), board sustainability committee initiative (BSCI), corporate energy transition initiatives (CETIs), corporate carbon emissions (CCEs ...
Emmanuel A. Morrison   +3 more
wiley   +1 more source

Auditory processing and its cognitive correlates in older adults with mild cognitive impairment. [PDF]

open access: yesBMC Geriatr
Thamizhmani L   +4 more
europepmc   +1 more source

Evaluating the Influence of Board Characteristics on Environmental Decoupling: Evidence From Europe

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the relationship between corporate governance characteristics and environmental decoupling, that is, the misalignment between environmental disclosure and environmental performance. We analyze a sample of 728 European companies (3061 firm‐year observations) belonging to 18 industries and 20 different countries from 2017
Sabrina Pisano   +3 more
wiley   +1 more source

Corporate Climate Risk Governance and Environmental Innovation

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The existing body of literature with regard to climate‐oriented governance focuses on carbon disclosure and climate change commitments, with a notable omission of an essential aspect of sustainable business practices and decarbonization, that is, environmental innovation.
Md Tanvir Hamim, Sabur Mollah
wiley   +1 more source

Predictable sequential structure augments auditory sensitivity at threshold

open access: yesiScience
Summary: Human hearing is highly sensitive and allows us to detect acoustic events at low levels. However, sensitivity is not only a function of the integrity of cochlear transduction mechanisms but is also constrained by central processes such as ...
Nadège Marin   +7 more
doaj  

Environmental Reporting and Financial Performance: Evidence From the Banking Sector in BRICS Countries

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study analyzes the incidence of environmental reporting on the financial performance (FP) of top banks in Brazil, Russia, India, China and South Africa (“BRICS”) countries using data from 50 leading banks from 2018 to 2023. Using panel regression analysis, the findings indicate that environmental reporting significantly impacts accounting‐
Mithilesh Gidage   +2 more
wiley   +1 more source

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