Results 311 to 320 of about 441,990 (388)

Mandated ESG Disclosure and Its Effects on Earnings Quality and Cost of Capital: Evidence From European Stock Markets

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates the causal effects of mandated ESG disclosure on two key corporate financial outcomes: earnings quality and cost of capital. Using a panel dataset of 210 publicly listed firms from eight European Union countries between 2015 and 2024, the study exploits cross‐country variation in the timing and intensity of ESG ...
Isik Akin, Meryem Akin
wiley   +1 more source

Challenges and Enablers in Embedding SDGs Within Sustainability Reports

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study explores how Sustainable Development Goals (SDGs) are integrated into sustainability reporting (SR), emphasizing the role of reporting in advancing transparency and sustainable development. Using a systematic literature review of 139 academic articles, the research identifies four thematic clusters: Communication, Determinant ...
Francesco Pacchera   +4 more
wiley   +1 more source

FOXO1 re-expression with a dual-recombinase allele rescues class switching in germinal center B cells. [PDF]

open access: yesJ Exp Med
Farré Díaz C   +9 more
europepmc   +1 more source

Do Firms Hoard Cash Under Environmental Pressure? Insights From GHG Emissions and Greenwashing Activities

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Environmental accountability has become a global priority, with governments implementing policies like the Kyoto Protocol and the Paris Agreement. However, many firms continue to operate outside environmentally ethical standards, facing potential regulatory, financial, and reputational risks.
Ones Amri   +3 more
wiley   +1 more source

Saving the Planet, Saving the Team, and Shouting Down the Messenger: The Relationships Among Narcissism Subtypes and Misreporting of Emissions

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines how three subtypes of narcissism—communal, antagonistic, and collective—relate to sustainability team members' willingness to misreport greenhouse gas (GHG) emissions. Using survey‐based online experiments with experienced professionals from the United States and United Kingdom, we assess whether narcissistic traits predict
Eric N. Johnson, Matthias Sohn
wiley   +1 more source

When LOFTy Ideals Meet Clinical Trial Reality. [PDF]

open access: yesAnn Am Thorac Soc
Pamidi S, Zarychanski R, Owens RL.
europepmc   +1 more source

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