Planning to fail? Credibility and financing of corporate transition plans in hard-to-abate sectors. [PDF]
Klein SMA, Polzin F, Urbach X.
europepmc +1 more source
Capitalization and Privatization in Bolivia: An Aproximation to an Evaluation [PDF]
The paper describes the privatization process in Bolivia, placing emphasis on the particularities of the capitalization mechanism that was used for this purpose, and the regulatory framework introduced as its essential complement.
Urquiola, Miguel, Barja, Gover
core
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
Integrated reporting disclosure scoring dataset for Malaysian Shariah-compliant public listed companies (2020-2023). [PDF]
Ho WK +6 more
europepmc +1 more source
Jeffrey Manufacturing Company Headquarters
Photograph of the lobby at the Jeffrey Manufacturing Company headquarters, Columbus, Ohio, 1947. Behind the secretary is a bronze plaque of the company founder, Joseph A. Jeffrey.
Jeffrey Manufacturing Company
core
The Effect of Carbon Disclosure Quality on Green Bond Financing Cost
ABSTRACT Existing research on financing costs primarily focuses on traditional financial factors, such as credit ratings, and offers limited examination of non‐financial information. This study examines the impact of the quality of carbon information disclosure on financing costs using a fixed‐effects panel regression, based on data from 166 Chinese ...
Siying Wang, Chaminda Wijethilake
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
Corporate Environmental Innovation and Environmental Decoupling: International Evidence
ABSTRACT This study investigates whether environmental innovation reduces environmental decoupling, defined as the mismatch between a company's environmental disclosures and its actual environmental performance. Drawing on legitimacy theory, we argue that environmental innovation represents a substantive organizational response that reduces companies ...
Rasmi Meqbel +3 more
wiley +1 more source
FDA-Cleared Artificial Intelligence Medical Devices in Orthopaedic Surgery. [PDF]
Lee B +5 more
europepmc +1 more source
Agentic AI and Circular Procurement Performance: An Empirical Study
ABSTRACT Organizations that practice circular procurement in this rapidly changing world face many uncertainties. However, emerging digital technologies, such as agentic AI, can help manage resources and improve responsiveness to better serve both internal and external customers.
Surajit Bag +3 more
wiley +1 more source

