Automating differentially private tabular data synthesis via Bayesian optimization. [PDF]
Pang S +5 more
europepmc +1 more source
ABSTRACT This study examines why and how firms address biodiversity loss. Using a multiple case study of 10 large food and agriculture firms, we analyze 35 interviews and secondary data to show that firms pursue strategic objectives through biodiversity management beyond compliance or philanthropy.
Myriam Celine Rapior, Timo Busch
wiley +1 more source
Voluntary disclosure, banking stability, and AI-augmented forensic accounting: an exploratory econometric and machine-learning study of Palestinian banks. [PDF]
Razia BS +4 more
europepmc +1 more source
From Promise to Practice: A Systematic Review of Sustainability‐Linked Loans
ABSTRACT By linking loan terms to predefined environmental, social and governance (ESG) goals, sustainability‐linked loans (SLLs) can incentivise banks and corporations towards sustainability. Despite rapid growth, research remains scant and questions remain about SLLs' financial, organisational and sustainability impacts and how they differ from other
Elias Porse, Aurélien Acquier
wiley +1 more source
When does higher credit lower forest area? Amazon contexts change credit's impacts. [PDF]
Ruggiero PGC, Pereda PC, Pfaff A.
europepmc +1 more source
Broad Skills, Smaller Footprints? Generalist CEOs and Firm Biodiversity Exposure
ABSTRACT We examine whether CEO generalist skills predict firm‐level biodiversity risk exposure, an emerging strategic and financial concern. Using the biodiversity indicator developed based on textual analysis and the General Ability Index, we find that firms led by generalist CEOs are associated with significantly lower disclosed biodiversity risk ...
Hafiz Hoque +2 more
wiley +1 more source
Bridging the gap between economic regulation and the right to health: a study on renewable energy, financial inclusion, and under-5 mortality in EU administrative contexts. [PDF]
Ning X, Arshad R.
europepmc +1 more source
Clawback Policy Performance and Climate Change–Related Disclosures: Evidence From Australia
ABSTRACT This study examines the association between the strength of remuneration clawback policies and climate change disclosure performance (CCDP) among Australian nonfinancial firms over the period 2008–2022. Grounded in agency theory, signalling theory and governance complementarity, the findings show that stronger clawback provisions are ...
Baban Eulaiwi +5 more
wiley +1 more source
Extreme temperatures and low-income household finance: evidence from payday loans. [PDF]
Xie S, Xie VW, Zhang X.
europepmc +1 more source
ABSTRACT Financial technology (FinTech) is recognized as an important enabler of sustainable development. However, it presents a fragmented and limited explanation of how FinTech may contribute to achieving the Sustainable Development Goals (SDGs). Through this hybrid systematic review of 93 articles published between 2015 and May 2026, this study ...
Salman Bahoo +4 more
wiley +1 more source

