Business Strategy and the Environment, EarlyView.ABSTRACT This study assesses the degree of alignment with and eligibility to the EU Taxonomy of non‐financial firms and investigates its relationship with their Cost of Debt (CoD). The empirical analysis is based on a sample of 306 non‐financial firms listed on the Stoxx Europe 600 Index across 15 European countries. Taxonomy‐related data were manually
Fabio Rizzato +3 more
wiley +1 more source
Growth or Glamour? Fundamentals and Systematic Risk in Stock Returns [PDF]
The cash flows of growth stocks are particularly sensitive to temporary movements in aggregate stock prices (driven by movements in the equity risk premium), while the cash flows of value stocks are particularly sensitive to permanent movements in ...
Christopher Polk +2 more
core
Climate Change Risks and Customer Concentration: Evidence From US‐Listed Firms
Business Strategy and the Environment, EarlyView.ABSTRACT While prior studies have investigated climate risks in supply chains, customer ESG pressures, and shared climate exposure, this paper is, to the best of our knowledge, the first to provide direct empirical evidence on the relationship between climate change risks and firms' customer concentration.
Thi Thuy Trang Nguyen +2 more
wiley +1 more source
Evaluating a 'UBI Plus' Intervention: A Needs-based Analysis of WorkFREE. [PDF]
Soc Indic ResLazarus J +6 more
europepmc +1 more source
Impact Measuring in Sustainable Ventures: A Process Perspective
Business Strategy and the Environment, EarlyView.ABSTRACT Impact measurement is crucial for sustainable ventures to quantify their contribution to sustainable development. Although research has highly focused on impact measurement as a static activity, we conduct a qualitative study to explore how impact measuring as a process unfolds over time.
Jan Moellmann +2 more
wiley +1 more source
The CASH Bundle: A Standardized Screening Assessment Bundle for Child and Youth Mental Health, Addictions, and Substance Use Health Implemented in a Regional Coordinated Access and Service Navigation Program: L'ensemble CASH : outil normalisé de dépistage pour la santé mentale, les dépendances et la santé liée à l'utilisation de substances chez les enfants et les jeunes, mis en œuvre dans le cadre d'un programme régional coordonné d'accès et de navigation des services. [PDF]
Can J PsychiatryRobson SJ +5 more
europepmc +1 more source
ESG Performance, Debt Financing, and R&D Output: Evidence From the Healthcare Sector
Business Strategy and the Environment, EarlyView.ABSTRACT Amid growing calls for sustainability in the healthcare sector, this study examines how and under what conditions environmental, social, and governance (ESG) performance influences research and development (R&D) output. Although existing studies suggest that ESG performance enhances R&D output, the financial mechanisms that enable or constrain
Sarmad Ali +2 more
wiley +1 more source
Advances in Thalamic Neuromodulation for Epilepsy: From Mechanisms to Clinical Translation. [PDF]
Epilepsy CurrGonzalez-Martinez JA +5 more
europepmc +1 more source
ESG Assurance and Dividends: Evidence From 18 Countries in Africa
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the impact of environmental, social and governance (ESG) assurance on a firm's dividend payout policies within the unique African context. Using a staggered difference‐in‐differences (DiD) model, this study examines how voluntary third‐party assurance of ESG reports influences firms' dividend payout policies compared to ...
Samuel Karanja Kogi, June Cao
wiley +1 more source
Effect of combining lower- and higher-value monthly cash transfers with nutrition-sensitive agriculture, male engagement and psychosocial intervention on maternal depressive symptoms in rural Malawi: a secondary analysis of a cluster-randomised controlled trial. [PDF]
BMJ Glob HealthBliznashka L +14 more
europepmc +1 more source