ABSTRACT This study aims to enhance academic understanding of the factors influencing the disclosure practices of climate change among European utility companies, specifically in the context of their sustainability reporting. The primary objective is to explore, through a multi‐theoretical framework, the governance drivers that significantly affect the
Cristina Boţa‐Avram +2 more
wiley +1 more source
Does raising tobacco taxes reduce the burden of non-communicable diseases? A panel data analysis of 152 countries. [PDF]
Shimul SN, Huang J.
europepmc +1 more source
CEO Overconfidence, Industry Competition, and ESG Performance
ABSTRACT This study examines the interplay among CEO overconfidence, industry competition, and firms' ESG (Environmental, Social, and Governance) performance. With the growing importance of ESG management, firms are investing more in ESG initiatives as a strategic approach to mitigating downside risk. However, overconfident CEOs, characterized by their
Taehyung Kim, Jaeseog Na
wiley +1 more source
Ethical Behaviour and Corporate Financing. The Case of ‘Legality Rating’
ABSTRACT The financial crisis has heightened awareness of ethical and legal issues in the business context. Corporate ethical behaviour is increasingly measured through sustainability ratings. Since 2012, in Italy, the introduction of a sustainability rating, namely the legality rating (LR), has served as an innovative ‘label’ for socially responsible ...
Federica Doni +3 more
wiley +1 more source
Association Between FOXP3 and OX40 Expression in Adult T-Cell Leukemia Cells. [PDF]
Mizuguchi M +7 more
europepmc +1 more source
ABSTRACT This study examines the relationship between board independence and corporate social responsibility (CSR) outcomes. Based on legitimacy theory, we conducted a structured literature review of 167 archival studies to analyze the influence of board independence on CSR performance and reporting.
Patrick Velte
wiley +1 more source
Global effects of increased taxation of tobacco, alcohol and sugar-sweetened beverages on tax receipts: a modelling analysis. [PDF]
Summan A +3 more
europepmc +1 more source
How Institutional Environments Shape the ESG–Growth Relation: Evidence From Europe
ABSTRACT As global financial markets increasingly integrate non‐financial criteria, companies are reinforcing the strategic role of sustainability and its impact on market value, although this cannot overlook how different institutional structures shape investor perceptions.
Laura Bango‐López +3 more
wiley +1 more source
Does healthcare expenditure matter equally for all mental disorders? An international approach employing dynamic panel data methods. [PDF]
Ortega-Perals P +2 more
europepmc +1 more source
Economy-wide impact of a reduction in tobacco use in India. [PDF]
John RM +6 more
europepmc +1 more source

