ABSTRACT Environmental management accounting (EMA) is increasingly recognised as essential for carbon governance, accountability and net zero transitions, yet research has overlooked how sustainability is negotiated within mission‐driven but commercially exposed service organisations such as private hospitals in developing economies, a sector often ...
M. M. Swalih, Ronita Ram, Edward Tew
wiley +1 more source
Equity in the allocation of professional public health human resources and its improvement path in China. [PDF]
Liu Y +6 more
europepmc +1 more source
ABSTRACT This study investigates the way sustainable innovation, conceptualized as a second‐order construct integrating sustainable orientation and innovation culture, impacts triple bottom line (TBL) performance. It also examines the mediating roles of product, process, organizational, and marketing innovations.
Nuno Fernandes Crespo +1 more
wiley +1 more source
Determining capacity and barriers to disability sport development: the international federation of cerebral palsy football membership perspective. [PDF]
Arthur-Banning SG +3 more
europepmc +1 more source
ABSTRACT This study examines how digital strategic orientation (DSO) and environmental practices (EP) interact to shape innovation and performance among Chilean SMEs. Using survey data from 271 firms (February–May 2022), we estimate a generalized structured component analysis (GSCA) model that accommodates a nonrecursive relationship between DSO and EP.
Constanza Caicha‐Caroca +2 more
wiley +1 more source
Rethinking Reallocations: Conceptual Limits of the Market Activity Index as a Measure of Competition and Purchasing Comment on "Measuring Active Purchasing in Healthcare: Analyzing Reallocations of Funds Between Providers to Evaluate Purchasing Systems Performance in the Netherlands". [PDF]
Mikkers MC.
europepmc +1 more source
ABSTRACT Sustainability is widely framed as strategic, yet its relationship with financial brand value remains contested. We explain why prior research reports divergent results by distinguishing between activity‐based ESG metrics and customer perception‐based sustainability metrics and by theorising how each activates different value‐creation ...
Gabriela Salinas, Carmen Abril
wiley +1 more source
Challenges and opportunities in financing urban primary healthcare in Iran: pathways to universal health coverage. [PDF]
Zamani-Nezhad L +4 more
europepmc +1 more source
ABSTRACT The transition to net zero (NZ) faces challenges such as uneven institutional readiness, fragmented policy frameworks and rising energy demands from population growth, economic expansion and artificial intelligence (AI). These obstacles are intensified by technological, financial and regulatory uncertainties that impede coordinated efforts ...
Mohamed Shrief +3 more
wiley +1 more source
Understanding biopharmaceutical investment decision-making: how does Congressional Budget Office's model compare to investor insights? [PDF]
Hofer MP +4 more
europepmc +1 more source

