Tobacco Industry's Corporate Diversification in the Evolving Landscape of Tobacco Control Laws in India - A Comparative Time-Series Analysis. [PDF]
Khaitan A, Kapoor S, Yadav A, Madan C.
europepmc +1 more source
ABSTRACT Focusing on firm‐size heterogeneity, this study examines how institutional reform reshapes the effects of environmental, social, and governance (ESG) disclosure on firm value. Using 2019–2023 panel data on 1427 Japanese listed firms (before and after the 2022 Tokyo Stock Exchange reorganization and Corporate Governance Code revision), this ...
Akio Nakashima, Kimitaka Nishitani
wiley +1 more source
An initial typology of the commercial determinants of physical activity. [PDF]
Bauman A, Petticrew M.
europepmc +1 more source
Toward a Greener Future: How and When Blockchain and Digitization Drive Green Finance
ABSTRACT The COVID‐19 pandemic has significantly affected small‐ and medium‐sized enterprises (SMEs) and poses challenges in acquiring financing. Growing green investments require transformative infrastructure and innovative green financing solutions. Blockchain technology is ideal for delivering green environmental information because it provides real‐
Sikandar Rahman +7 more
wiley +1 more source
Integrating ESG indicators into public health governance as a policy innovation for institutional accountability: a scoping review. [PDF]
Catalfo P +3 more
europepmc +1 more source
Intertwining HR Practices and Sustainability: A Cross‐Systematization of the Current Literature
ABSTRACT Nowadays, organizations are experiencing a reorientation of their corporate strategies to pursue the Sustainable Development Goals (SDGs). Here, not only can the concept of sustainability be interpreted in several ways but even each human resource (HR) practice seems to contribute to sustainable business performance differently.
Silvia Barghini +2 more
wiley +1 more source
A hybrid pythagorean fuzzy decision-making model for evaluating corporate environmental behavior through social responsibility dimensions. [PDF]
Sun Q.
europepmc +1 more source
ABSTRACT ESG ratings for the same firm‐year often diverge, shaping capital allocation and accountability. Drawing on a structured systematic‐narrative hybrid review, I synthesize evidence across the European Union, the United States, and China and develop a transnational accountability framework that traces divergence through the measurement pipeline ...
Gary Gang Tian
wiley +1 more source
Navigating ethical waters: The impact of ethical judgment, norms, and CSR skepticism on CSR engagement and purchasing intention in a breast cancer campaign. [PDF]
Cheng Y, Jiang YN, Zhang Q.
europepmc +1 more source
Financing Climate Action Through Fair Taxation: How SDG Engagement Reduces Corporate Tax Avoidance
ABSTRACT The transition to a low‐carbon economy, central to achieving Paris Agreement targets and Sustainable Development Goal 13 (Climate Action), requires unprecedented public and private investment. A significant climate financing gap persists, however, exacerbated by corporate practices that erode the public revenue base.
Ahmed Aboud +3 more
wiley +1 more source

