Results 71 to 80 of about 124 (116)

The Heterogeneous Impact of Non‐Financial Reporting Directive Legal Implementation on ESG Performance in EU‐Listed Companies

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of EU Directive 2014/95/EU (NFRD) on the Environmental, Social and Governance (ESG) performance of EU‐listed companies, focusing on variations across ESG dimensions and national institutional contexts. Using a dataset of 19,036 observations from 2010 to 2022, we apply a time‐varying Difference‐in‐Differences ...
Yuqing Xiao, Antonio Somoza
wiley   +1 more source

The OECD and Ritualized Isomorphism: Anti-Corruption Monitoring, the 'Narrow View' of Corruption and the Transnational Political Order. [PDF]

Crit Sociol (Eugene)
Bittle S, Frauley J.
europepmc   +1 more source

International Evidence on How Investors Value Environmental Innovation: Non‐Pecuniary Investor Preferences or Risk Mitigation?

Business Strategy and the Environment, EarlyView.
ABSTRACT We study how environmental innovation shapes investor expectations. We propose two mechanisms through which sustained improvements in environmental innovation may influence these expectations: non‐pecuniary investor preferences and risk mitigation.
Ellen Pei‐yi Yu, Bac Van Luu, Dominic H. Chai, Alessandra Tanda   +3 more
wiley   +1 more source

Lifespan Pancreas Morphology for Control Versus Type 2 Diabetes Using AI on Largescale Clinical Imaging

Clinical Anatomy, EarlyView.
ABSTRACT Understanding how pancreas size and shape change with normal aging is critical for establishing a baseline to detect deviations in type 2 diabetes and other pancreatic disease. We measure pancreas size and shape using morphological measurements from early development through aging (ages 0–90).
Lucas W. Remedios, Chloe Cho, Trent M. Schwartz, Dingjie Su, Gaurav Rudravaram, Chenyu Gao, Aravind R. Krishnan, Adam M. Saunders, Michael E. Kim, Shunxing Bao, Thomas A. Lasko, Alvin C. Powers, Bennett A. Landman, John Virostko   +13 more
wiley   +1 more source

Can ISO/IEC 17025 serve as a tool to prevent scientific fraud in chemical research laboratories?

The Canadian Journal of Chemical Engineering, EarlyView.
Abstract Scientific fraud has been documented across multiple disciplines, and chemistry is no exception. Recent studies indicate that contamination of materials, methodological errors, and unreliable data, results, or analyses account for over 25% of retracted publications.
Flor Monica Gutierrez‐Alcantara
wiley   +1 more source

A Social Risk‐Based Approach Supporting Corporate Sustainability Reporting Directive Framework

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Social sustainability is difficult to measure due to its qualitative and context‐specific nature. However, regulatory pressure and stakeholder expectations increasingly require organisations to disclose robust and verifiable information. In this context, the European Corporate Sustainability Reporting Directive (CSRD) sets new sustainability ...
Monica Serreli, Manuela D'Eusanio, Luigia Petti   +2 more
wiley   +1 more source

Blockchain Technology in Corporate Social Responsibility Reporting: A Bibliometric Analysis Through the Technology–Organization–Environment (TOE) Lens

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Blockchain technology has emerged as a potential disruptor in non‐financial reporting practices for firms to publicly report their social and environmental impact with its promise of immutability and decentralization. In this context, this study employs a bibliometric analysis to explore the scientific advancements of blockchain applications ...
Nurgul Aiupova, Md. Tota Miah, Krisztina Taralik   +2 more
wiley   +1 more source

Does ESG Performance Reduce Default Risk in Insurance Firms? Evidence From Life and Non‐Life Sectors

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines whether environmental, social, and governance performance is associated with lower default risk in European insurance firms, and whether the strength of this association differs between life and non‐life business models.
S. Miani, M. Mantovani, E. Palmieri
wiley   +1 more source

The Relationship Between Board Diversity and Corporate Environmental Performance: A Meta‐Analysis

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The association between corporate governance mechanisms and corporate environmental performance has gained increasing academic engagement; however, existing empirical studies provide inconsistent results. This study aims at empirically summarizing the results of previous research on the relationship between different characteristics of board ...
My Hanh Doan, Paul Ludwig, Remmer Sassen, Luisa Altenburger   +3 more
wiley   +1 more source

Sustainability Disclosure and External Assurance of Reports in the Italian Agrifood Sector

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The European Union introduced the Corporate Sustainability Reporting Directive (CSRD) with the aim of aligning the “walk”—the implementation of substantive sustainability practices—and the “talk”—their representation in sustainability reporting.
Andrea Caccialanza, Mirta Casati, Marco Angelo Marinoni   +2 more
wiley   +1 more source