Results 271 to 280 of about 1,148,634 (348)

Effects of osteosynthesis of the bony thorax in the context of polytrauma compared to conservative treatment: a systematic review. [PDF]

open access: yesEur J Trauma Emerg Surg
Dahms K   +7 more
europepmc   +1 more source

Institutional Logics and Stakeholder Stances on Sustainability Reporting Regulation. Insights From the European Union Public Consultation

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how market and nonmarket logics influence the European sustainability reporting regulation revision. Drawing on institutional logics, we analyse the consultation that informed the Directive 2014/95/EU (NFRD) to Directive 2022/2464/EU (CSRD) shift.
Rodolfo Damiano, Giuseppe Valenza
wiley   +1 more source

Signaling Sustainability: The Impact of Sustainable Finance on Dividend Policy Among Firms Listed on the London Stock Exchange

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The UK regulatory framework mandates that firms report their social and environmental implications, ensuring that sustainability factors are incorporated into policy formulation, including dividend policies. For this reason, the study examined how sustainable finance of the firms listed on the London Stock Exchange impacts dividend policy. The
Richard Arhinful   +3 more
wiley   +1 more source

Climate Risk and Tax Avoidance of Climate‐Sensitive Firms

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper studies corporate tax behavior under increasing risks related to climate change. Using observations for China's listed firms in climate‐sensitive sectors from 2000 to 2020, our results highlight that tax avoidance has been employed to hedge climate change risks for climate‐sensitive firms, whereas we do not find climate risk‐induced
Hanmin Dong, Lin Zhang
wiley   +1 more source

Bias in Sentencing Men for Sexual Offenses Against Minors: Male Victims Bring More Punitive Sentences Than Female Victims

open access: yesBehavioral Sciences &the Law, EarlyView.
ABSTRACT Prior theoretical and empirical research examining the influence of sex on sentencing has been primarily concerned with the sex of the offender, as opposed to the victim. The present study drew on a convenience sample of males (n = 1190) in state and federal correctional facilities across the country, examining minimum sentences in relation to
Shawn M. Rolfe   +2 more
wiley   +1 more source

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