Results 171 to 180 of about 44,720 (296)

Integrated Reporting in the Public Sector: Theoretical Foundations and Determinants of Quality

Business Strategy and the Environment, EarlyView.
ABSTRACT Integrated reporting (IR) has gained attention as the IFRS Foundation promotes its use through the International Integrated Reporting Council framework (IIRF). Public sector (PS) organizations, as key drivers of economic, social and environmental sustainability, are increasingly adopting IR to enhance transparency and accountability.
Ana Zorio‐Grima, Andreea Hancu‐Budui
wiley   +1 more source

Beggar thy neighbour or befriend thy neighbour? Asymmetric spillovers of China's double world-class policy. [PDF]

PLoS One
Hang J, Ma X.
europepmc   +1 more source

Investigating How Firms in Emerging Economies Integrate AI‐Driven Systems and ESG Metrics Into Biodiversity Conservation and Circular Economy Strategies

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates how firms in emerging economies integrate artificial intelligence (AI) with environmental, social, and governance (ESG) practices to enhance biodiversity conservation and circular economy outcomes. It examines the mediating role of corporate social responsibility (CSR) governance and the moderating effect of ...
Suleman Bawa, Simplice A. Asongu
wiley   +1 more source

Safe Sport in Mediterranean Contexts: Cultural Logics of Harm, Silence, and Authority. [PDF]

Eur J Sport Sci
Chroni SA, Skille EÅ, Hansen PØ, Alexopoulos A, de Dios Benítez-Sillero J, Brazier R, Calmaestra J, Kavoura A, Kerr-Cumbo R, Lara-Bercial S, Navarro A, Nery M, Nicolini C, Verhelle H, Vivirito S, Hassandra M.   +15 more
europepmc   +1 more source

Greenhouse Gas Emissions and Cost of Debt: Evidence From European Firms Under Mandatory and Voluntary Disclosure

Business Strategy and the Environment, EarlyView.
ABSTRACT Considering the growing attention to sustainability and the increasing regulatory pressure in the European landscape, this study evaluates whether greenhouse gas emissions affect firms' cost of debt. A panel regression was conducted from 2021 to 2024 on two samples of European firms.
Daniela Cicchini, Pasquale De Luca, Salvatore Principale, Chiara Signore   +3 more
wiley   +1 more source

Sharing conspiracy theories and staying in power: How leaders' false theories influence leadership perception. [PDF]

Br J Soc Psychol
Cao S, van Prooijen JW, van Vugt M.
europepmc   +1 more source

Do ESG Leaders Achieve Higher Firm Financial Performance? The Influence of Women Directors and Controversial Industries

Business Strategy and the Environment, EarlyView.
ABSTRACT Given the growing pressure on companies to achieve high ESG performance while minimising ESG controversies, this study investigates how ESG performance and ESG controversies jointly affect firm financial performance (measured as ROA and ROE), considering the effect of the presence of women directors and of operating in controversial versus non‐
Alice Alosi, Emilia Filippi
wiley   +1 more source

A Further Leap From the Current Status of the <i>Journal of the Korean Academy of Child and Adolescent Psychiatry</i> (<i>JKACAP</i>). [PDF]

J Korean Acad Child Adolesc Psychiatry
Son JW.
europepmc   +1 more source

Growth Strategy of Circular Startups

Business Strategy and the Environment, EarlyView.
ABSTRACT Circular startups (CSUs) play a crucial role in the circular transition by developing circular business models (CBMs) that minimise resource use and narrow material and energy loops. However, empirical research on how CBMs shape growth strategies and how ecosystems enable or constrain scaling remains limited.
Gustavo Dalmarco, Ana Inês, Carolina de Sousa Resende, Ricardo Zimmermann   +3 more
wiley   +1 more source

Sexual harassment and workplace safety among female doctors: the hidden toll in Sri Lanka. [PDF]

BMJ Glob Health
Vidanapathirana M, Kulathilaka K, Fernando S.   +2 more
europepmc   +1 more source