Results 151 to 160 of about 4,632 (269)

Enabling Factors for the Shift From ESG Scores to ESG Performance Management System in SMEs: An Interventionist Approach

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how small and medium‐sized enterprises (SMEs) transition from a symbolic, disclosure‐oriented ESG logic toward a substantive ESG‐oriented performance management system (PMS) grounded in actionable KPIs. Drawing on evidence from the Apuan‐Versilian Stone Industrial District through an interventionist research design, we ...
Alessandra Rigolini   +2 more
wiley   +1 more source

CEO traits and discretionary accruals: empirical evidence from Saudi Arabia companies

open access: yesRevista Galega de Economía
This study examines the connection between chief executive officer (CEO) traits and earnings management practices as estimated by discretionary accruals (DAs).
doaj  

Circular Innovations in Complex Systems: A Blueprint of Four Design Archetypes

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Circular innovations (CI), defined as the redesign of products, services or practices to minimise waste, reduce resource use and regenerate natural systems, are essential for advancing the circular economy. Despite growing recognition, their deployment in systems of linked parts with unpredictable interactions (complex systems) remains limited
Sophie Führer   +2 more
wiley   +1 more source

Education Research: The Future of Child Neurology Residency Training: The Perspective of a Child Neurology Society Task Force. [PDF]

open access: yesNeurol Educ
Cohen BH   +12 more
europepmc   +1 more source

CEO Managerial Ability and the Strategic Repetition of Climate Disclosures

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether CEO managerial ability shapes the repetition of firms' climate‐related disclosures in mandatory 10‐K filings. Climate reporting is highly judgment based and central to firms' broader climate‐risk management strategies, yet little is known about why some firms repeatedly use similar climate narratives and others ...
Javad Rajabalizadeh
wiley   +1 more source

Best Practices in the Conduct of Community Engagement Studios at MaineHealth Institute for Research. [PDF]

open access: yesJ Maine Med Cent
Piccolo F   +7 more
europepmc   +1 more source

How Transformational Supply Chain Leadership Affects Financial and Environmental Performance: The Mediating Role of Firm Resilience to Supply Disruption

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Existing literature indicates that transformational leadership in supply chains is critical to sustainability; however, little is known about how this leadership influences sustainability. The empirical literature has provided minimal focused analysis of transformational supply chain leadership and its effects on sustainability performance ...
Ishmael Nanaba Acquah   +2 more
wiley   +1 more source

Board Structure and ESG Outcomes: A Comprehensive Review and Pathways for Future Research

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study provides a comprehensive systematic review of 265 scholarly articles that examine the relationship between board diversity and environmental, social and governance (ESG) practices. The analysis critically maps existing research and identifies key thematic trends, revealing that most studies focus on gender and independence while ...
Karim Mahran   +3 more
wiley   +1 more source

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