Results 11 to 20 of about 10,870 (145)

Board Gender Diversity and Eco‐Innovation: The Moderating Role of Organisational Environmental Orientation

Business Strategy and the Environment, EarlyView.
ABSTRACT Corporate sustainability has become a strategic priority in response to growing regulatory, social and environmental pressures, placing greater emphasis on governance structures, such as board composition, that shape the incorporation of ethical and sustainable values into corporate decision‐making.
Isabel‐María García‐Sánchez, Germán López‐Pérez, Elisabeth Zafra‐Gómez, José L. Zafra‐Gómez   +3 more
wiley   +1 more source

Evaluating the Impact of Sustainability on the Financial Value of Brands: Activity‐Based or Customer Perception Metrics?

Business Strategy and the Environment, EarlyView.
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

Climate Change Disclosure and Sustainability Awards: Does Assurance Add Value? Evidence From the European Context

Business Strategy and the Environment, EarlyView.
ABSTRACT Sustainability awards have become an increasingly visible mechanism for recognising firms' environmental and social performance. This paper examines the individual and combined effects of climate change disclosure and the external assurance of sustainability reports on firms' likelihood of receiving awards for sustainability performance. Using
Isabel‐María García‐Sánchez, Salvador Marín‐Hernández, Esther Ortiz‐Martínez, Beatriz Aibar‐Guzmán   +3 more
wiley   +1 more source

When Sustainability Reporting Becomes a Strategy: The Impact of Financial Performance and Institutional Pressures From EU Sustainability Reporting Regulations on ESG Decoupling

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Mitigating environmental, social, and governance (ESG) decoupling is essential to advancing reliable sustainability disclosure and ensuring that ESG reporting fulfills its intended purpose. This study aims to provide critical insights into the organizational and contextual elements that could intensify or diminish ESG decoupling. Using a multi‐
Catarina Cepêda, Albertina Paula Monteiro, Cristina Aibar‐Guzmán   +2 more
wiley   +1 more source

Impact of Emission Reduction Targets on Corporate Greenwashing: International Empirical Evidence

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates the influence of emission reduction target characteristics on corporate greenwashing propensity. Through the analysis of 4938 international observations via probit regression, we examine four key dimensions: science‐based validation, target compliance, timeframe, and organizational coverage.
Antonio J. Mateo‐Márquez, José M. González‐González, Constancio Zamora‐Ramírez   +2 more
wiley   +1 more source

Effect of COMT and UGT1A Variants on Clinical Response to Opicapone in Parkinson's Disease

Movement Disorders Clinical Practice, EarlyView.
Abstract Background Parkinson's disease (PD) is the second most common neurodegenerative disease. Symptomatic treatment is based on dopaminergic replacement. With disease progression, the initial benefit of levodopa becomes inconsistent, and motor complications emerge.
Elena Ojeda‐Lepe, Sergio García‐Díaz, Laura Muñoz‐Delgado, Miguel Martín‐Bórnez, Silvia Jesús, Dolores Buiza‐Rueda, Marta Bonilla‐Toribio, Rafael Díaz‐Belloso, Daniel Macías‐García, Astrid Adarmes‐Gómez, Antonio Luque‐Ambrosiani, Rocío Pineda‐Sánchez, Lorena Clavijo‐Jiménez, Fátima Carrillo‐García, Pilar Gómez‐Garre, Pablo Mir   +15 more
wiley   +1 more source

Social Sustainability in Circular Bioeconomy Business Models: Insights From Argentina

Sustainable Development, EarlyView.
ABSTRACT Research on circular bioeconomy business models (CBEBM) has largely prioritised environmental and economic aspects, leaving out the social pillar. To address this gap, this paper analyses to what extent and in what ways social sustainability is integrated into CBEBM, based on 12 cases from northern Argentina, a region with high potential for ...
Celina N. Amato, Mónica Buraschi, Karen M. Siegel   +2 more
wiley   +1 more source

Does Carbon Intensity Affect the Cost of Equity? An Empirical Study From Mexico

Sustainable Development, EarlyView.
ABSTRACT Climate change poses significant risks for companies, particularly in emerging countries like Mexico, where sustainability perceptions are evolving. This study analyzes how carbon emissions affect the cost of equity capital (CoE) for Mexican firms.
Guillermo Pérez‐Elizundia, Ricardo Cristhian Morales Pelagio, Jesús F. Lampón   +2 more
wiley   +1 more source

Assessing the Performance of European Union Regions in the “People” and “Prosperity” Pillars of the SDGs

Sustainable Development, EarlyView.
ABSTRACT This paper addresses the gap in subnational assessments of Sustainable Development Goals (SDGs) by benchmarking the performance of European Union NUTS‐2 regions in the People and Prosperity pillars of the 2030 Agenda for Sustainable Development.
Pablo Arocena, Pedro Pascual, Margarita Vega   +2 more
wiley   +1 more source

Climate Change and Corporate Governance: Are Board Characteristics and Carbon Footprint Reporting Moderated by CEO Influence?

Sustainable Development, EarlyView.
ABSTRACT This research investigates how board characteristics such as the number of women directors and the tenure of board members affect carbon footprint reporting and the moderating role that CEO influence plays in such relationships. Applying stakeholder and legitimacy theories, the analysis furthers a comprehensive view of how internal governance ...
Isabel Gallego‐Álvarez, María Consuelo Pucheta‐Martínez, Inmaculada Bel‐Oms   +2 more
wiley   +1 more source