Results 281 to 290 of about 1,610,898 (370)

Sustainability Reporting and External Assurance: Evidence From UK Listed Firms

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper develops and tests a model explaining why some companies obtain external assurance for their sustainability reports while others do not. Our model integrates rational choice and stakeholder theories, providing novel insights into the sustainability assurance literature.
Ibrahim A. Alkhataybeh   +3 more
wiley   +1 more source

Differences in dynamic functional connectivity between naturalistic music listening and rest in preadolescents. [PDF]

open access: yesFront Hum Neurosci
Dai R   +7 more
europepmc   +1 more source

The Impact of Knowledge Sharing Quality on Environmental Practices to Improve the Financial Performance of SMEs: The Mediating Role of Advanced Management Technologies

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how information quality influences the adoption of environmental practices in Mexican SMEs and how these practices affect financial performance, considering the mediating role of advanced management technologies. Knowledge exchange is assessed through training in knowledge management and internal knowledge transfer, both of
Gabriela Citlalli López‐Torres   +3 more
wiley   +1 more source

One Size Still Does Not Fit All: Configuration Pathways of Environmental, Social, and Governance and Board Diversities for Higher Firm Performances Across One‐ and Two‐Tier Systems

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT There is an ongoing, albeit uncertain, debate among stakeholders regarding the benefits of environmental, social, and governance (ESG) reporting, reflected in mixed empirical findings on its impact on firm performance. In addition to this reporting, diversity (gender and cultural) on boards, which is strongly promoted at the EU level, has ...
Baoying Zhu   +4 more
wiley   +1 more source

Strategic Sustainability Reporting, Impression Management and Board Gender Diversity: Evidence From Luxury Fashion Industry

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The study aims to examine the impression management (IM) of the luxury fashion industry through communications using annual reports and the influence of board gender diversity (BGD). Using a computational approach with Python and Natural Language Processing on sustainability practices and performance of 19 luxury fashion companies from Top 100
Christina Ionela Neokleous   +1 more
wiley   +1 more source

Two Views of Invalid Response Set and Malingering Attributions in Forensic Assessment: Credibility and Non‐Credibility

open access: yesBehavioral Sciences &the Law, EarlyView.
ABSTRACT This article reviews two major sets of six articles on malingering and invalid response set, which have diametrically opposite conclusions on the value of performance and symptom validity tests (PVTs and SVTs) in forensic and related disability assessments (FDRA). First, we review the six‐article series by the Leonhards, which takes the stance
Gerald Young   +2 more
wiley   +1 more source

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