Does the CEO's Attention Affect How Well the Firm Performs Environmentally?
ABSTRACT This study explores whether CEOs' environmental attention (CEA) enhances firms' environmental performance. Drawing on attention‐based and upper echelons theories, which emphasize that executives' cognitive focus shapes organizational outcomes, we argue that CEOs who devote greater attention to environmental issues are more likely to integrate ...
Salah Aldain Abdullah Alshorman +2 more
wiley +1 more source
Strategic decoupling through legitimacy: the sustainability-innovation gap in the food processing sector and its health implications. [PDF]
Yucel M.
europepmc +1 more source
Costly Signals and Cheap Talk: Measuring the Decoupling of ESG Routinisation and Greenwashing Risk
ABSTRACT Greenwashing is a systemic challenge to sustainable finance, yet prevailing ESG metrics still tend to equate more disclosure with more sustainability. We develop a dual‐index framework to compare firms' ESG ‘talk’ and ‘walk’ using hard data. An ESG Routinisation Index approximates the costly integration of sustainability into emissions, safety
Giacomo Zatini +2 more
wiley +1 more source
FDA-Cleared Artificial Intelligence Medical Devices in Orthopaedic Surgery. [PDF]
Lee B +5 more
europepmc +1 more source
ABSTRACT Environmental, social and governance (ESG) factors have gained significant prominence within the corporate landscape, becoming essential to the sustainability and success of modern business models. Companies are increasingly required to integrate sustainable and responsible practices into their daily operations to meet stakeholder expectations
Roberto Cerchione, Viviana Sicardi
wiley +1 more source
Interpretable predictive model for listed companies ESG greenwashing based on XGBoost and SHAP. [PDF]
Jianfeng Z, Tiantian Q.
europepmc +1 more source
ABSTRACT This article explores the link between sustainable entrepreneurship and ethics. Based on a systematic literature review, the article analyzes 153 articles by adopting a content analysis approach. The article explores dominant theories, themes and key stakeholders impacted by sustainable entrepreneurship and ethics and focuses on novel ...
Melissa Demartini +2 more
wiley +1 more source
Impact of the 23andMe bankruptcy on preserving the public benefit of scientific data. [PDF]
LoTempio JE +7 more
europepmc +1 more source
Does Disclosure Type Matter? Climate‐Related Financial Disclosures and Corporate Performance
ABSTRACT Our study examines the financial implications of corporate climate‐related financial disclosures while distinguishing between quantitative and qualitative disclosures. We use a multiple‐period difference‐in‐differences approach to analyze Japanese firms listed on the Tokyo Stock Exchange Prime Market from 2019 to 2023.
Alexander Ryota Keeley +4 more
wiley +1 more source
TARFA: A Novel Approach to Targeted Accounting Range Factor Analysis for Asset Allocation. [PDF]
de Leon JJ, Medda F.
europepmc +1 more source

