Results 191 to 200 of about 178,322 (240)
ABSTRACT This study investigates the relevance of sustainable governance (SG) and its impactful elements in the context of the Russian market, a unique case of an isolated economy, using market value as a proxy for concept relevance. Adopting stakeholder and institutional approaches, this study uses panel data from 152 firms listed on the Moscow ...
Evgeniia Kiseleva +3 more
wiley +1 more source
Beyond numbers: The governance role of data assets in real earnings management. [PDF]
Zhang M, Qian H, Ma T.
europepmc +1 more source
Board Gender Diversity and the Quality of Corporate Climate Impact Disclosure: UK Evidence
ABSTRACT This study examines how board gender diversity influences the quality of corporate climate impact disclosure, a critical element of firms' environmental transparency. Focusing on UK nonfinancial firms, we draw on gender socialisation and critical mass theories to explore how diverse boards contribute to strategic climate reporting.
Mahmoud Elmarzouky +2 more
wiley +1 more source
Impact of environmental performance on intelligent transformation in Chinese manufacturing enterprises. [PDF]
Qingjie Z, Jiamin S, Lijun R, Yahui Q.
europepmc +1 more source
Renewable Energy, Climate Risk, and the Cost of External Assurance: International Evidence
ABSTRACT Corporate shifts from fossil fuels to renewable energy are central to climate‐transition strategies, but their effects on external assurance have not been well understood. This study examines whether, how and where corporate renewable energy consumption affects the cost of external assurance, proxied by statutory audit fees.
Rashid Zaman +2 more
wiley +1 more source
ABSTRACT This study examines how Business Model Innovation (BMI) unfolds in sustainability‐oriented industries, where institutional complexity, technological interdependence, and environmental imperatives generate persistent sustainability‐related paradoxical tensions.
Pietro Rombolà +2 more
wiley +1 more source
How does analyst coverage influence corporate social responsibility (CSR)? The governance- and information-based perspectives. [PDF]
Liu Y, Du X.
europepmc +1 more source
ABSTRACT Sustainability‐oriented startups face challenges in implementing sustainable business models due to resource constraints, technological uncertainty and competing economic, social and environmental objectives. Although prior studies have identified numerous sustainable business model barriers, limited attention has been given to the ...
Sandra Naomi Morioka +2 more
wiley +1 more source
β-Cell Neogenesis From the Pancreatic Ductal Epithelium Revealed Dynamically by Long-term Intravital Imaging. [PDF]
Watts B +7 more
europepmc +1 more source
ABSTRACT This study investigates the moderating role of Hofstede's cultural dimensions on the relationship between board gender diversity and corporate environmental performance, including its components (resource use, emissions management, environmental innovations), across publicly listed companies headquartered in 32 developed economies.
Filip Hampl +1 more
wiley +1 more source

