Results 131 to 140 of about 7,209 (302)
Do Sustainable Development Goal Disclosure Matter? Unpacking Value Relevance in the European Context
ABSTRACT This study explores the value relevance of Sustainable Development Goal (SDG) disclosures by European listed firms, responding to calls for greater integration of sustainability into corporate strategy and reporting. Drawing on agency theory and voluntary disclosure theory, we examine whether the quality of SDG‐related disclosures affects firm
Gianluca Gabrielli +2 more
wiley +1 more source
Implementing a Partitioned 2-page Book Embedding Testing Algorithm [PDF]
Patrizio Angelini +2 more
openalex +1 more source
ABSTRACT This study examines the impact of environmental credit risk on bank financial performance, with a particular focus on the moderating role of country‐level climate risk. Using a global panel of 345 listed banks across 75 countries from 2018 to 2022, we measure environmental credit risk through Fitch Ratings' Environmental Relevance Scores.
Kenza Mouti +2 more
wiley +1 more source
ABSTRACT The financially lucrative fast‐fashion business strategy is criticised for impacting detrimentally on the environment, with marketing tactics encouraging frequent‐impulsive fashion consumption. This research presents a novel conceptual framework merging fashion involvement values within prospect theory, creating a fashion‐identity‐time‐horizon
Elaine L. Ritch +2 more
wiley +1 more source
Spine Crossing Minimization in Upward Topological Book Embeddings [PDF]
Tamara Mchedlidze, Antonios Symvonis
openalex +1 more source
ABSTRACT This study critically examines the global landscape of policy interventions for sustainable development by pursuing three interrelated objectives: (1) to map the intellectual terrain and thematic evolution of sustainability‐oriented policy research; (2) to analyze the governance and institutional factors that shape the implementation of the ...
Muhammad Salman Shabbir, Rabia Salman
wiley +1 more source
Credit Risk Assessment in the Climate Shadow: Evidence From White and Grey Literature
ABSTRACT Climate change is reshaping financial stability, making climate risk a critical component of banks' risk management. However, the absence of standardized frameworks validated by central authorities hinders banks' ability to integrate climate risk into existing credit risk models.
Rodolfo Raimondi +3 more
wiley +1 more source
ABSTRACT This study examines the impact of firm‐level climate risk on stock price informativeness (SPI) through the integrated lens of stakeholder–shareholder theory. Using a global unbalanced panel of 73,770 firm‐year observations across 38 countries (2000–2020), we find that higher carbon emissions significantly reduce SPI, reflecting increased ...
Rawinder Kaur +4 more
wiley +1 more source
ABSTRACT This study investigates how circular business models (CBMs) can lead to resilience. Despite the increasing number of CBM studies, they have not fully addressed the need for resilience. As such, we employ a multilevel perspective to reveal the existing and potential relationships between CBMs and resilience under the sustainability umbrella.
Stephane Jedrzejczak +4 more
wiley +1 more source
Enhancing knowledge graph recommendations through deep reinforcement learning. [PDF]
Zhou J, Shen D, Guo Y, Zhao Y, Zhang H.
europepmc +1 more source

