Results 231 to 240 of about 37,202 (296)

Multi-scale mechanical characterization of the lining canvas of <i>The Night Watch</i> by Rembrandt. [PDF]

open access: yesNPJ Herit Sci
Maraghechi S   +5 more
europepmc   +1 more source

Do Sustainable Development Goal Disclosure Matter? Unpacking Value Relevance in the European Context

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study explores the value relevance of Sustainable Development Goal (SDG) disclosures by European listed firms, responding to calls for greater integration of sustainability into corporate strategy and reporting. Drawing on agency theory and voluntary disclosure theory, we examine whether the quality of SDG‐related disclosures affects firm
Gianluca Gabrielli   +2 more
wiley   +1 more source

Circular Economy: A Pathway to Integrated Value Creation for Business and Society

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Amid growing environmental pressures and the pressing demand to advance sustainable development, the circular economy (CE) has positioned itself as a transformative business approach capable of safeguarding favourable ecosystem conditions through the application of key R‐strategies.
Saudi‐Yulieth Enciso‐Alfaro   +1 more
wiley   +1 more source

Board Characteristics and Climate Commitment: A Comprehensive Analysis Unraveling Linear and Nonlinear Relationships

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT In an era of increasing environmental awareness, this study analyzes the relationship between board characteristics and corporate climate commitment across various industries. Our empirical analysis examines a comprehensive dataset that includes 4027 firms from the United States and Canada over the period from 2010 to 2022 and employs panel ...
Ines Ben Mehrez   +2 more
wiley   +1 more source

Advancing Biodiversity Disclosure Through the Interaction Between Women Leaders and Environmental Team: A Critical Mass Perspective

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The conservation of biodiversity and ecosystems is increasingly recognised as essential to the long‐term sustainability of organisational operations. Drawing on critical mass theory, upper echelon theory and gender socialisation theory, this study examines the influence of female board and executive representation on corporate biodiversity ...
Masoud Rahmani   +2 more
wiley   +1 more source

Toward a Business‐Oriented Concept of Natural Capital and Its Measurement in Organizations

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The growing importance of sustainability in corporate governance, driven by emerging regulations such as the Corporate Sustainability Reporting Directive (CSRD) and the forthcoming ISO 14054, has renewed interest in the concept of natural capital.
Vera Amicarelli   +5 more
wiley   +1 more source

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