Results 41 to 50 of about 11,877 (293)
ESG Performance, Debt Financing, and R&D Output: Evidence From the Healthcare Sector
Business Strategy and the Environment, EarlyView.ABSTRACT Amid growing calls for sustainability in the healthcare sector, this study examines how and under what conditions environmental, social, and governance (ESG) performance influences research and development (R&D) output. Although existing studies suggest that ESG performance enhances R&D output, the financial mechanisms that enable or constrain
Sarmad Ali +2 more
wiley +1 more source
Non-Financial Reporting – Key-Element for the Current and Future Business
CECCAR Business Review, 2022 By this paper we aim to emphasize the regulatory framework and the content of non-financial reporting, as well as the importance of presenting this information, which facilitate the development and/or the consolidation of a responsible business model ...
Elena STĂNCIULESCU, Mihai VUȚĂ
doaj +1 more source
ESG Assurance and Dividends: Evidence From 18 Countries in Africa
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the impact of environmental, social and governance (ESG) assurance on a firm's dividend payout policies within the unique African context. Using a staggered difference‐in‐differences (DiD) model, this study examines how voluntary third‐party assurance of ESG reports influences firms' dividend payout policies compared to ...
Samuel Karanja Kogi, June Cao
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT As firms increasingly incorporate environmental, social, and governance (ESG) concerns into their strategic agendas, stakeholder legitimacy—an audience‐conferred judgment of organizational appropriateness—has become pivotal. We theorize legitimacy as expanding a hybrid response portfolio in which firms may pursue substantive change (business ...
Min‐Jae Lee +3 more
wiley +1 more source
Entrepreneurship and Sustainability IssuesRecent developments in the EU regulatory framework, from the 2014 Non-Financial Reporting Directive (NFRD) to the 2021 Corporate Sustainability Reporting Directive (CSRD), have significantly increased ESG disclosure requirements for a more significant ...
Jaroslav Sedlák, Jaromír Veber
doaj +1 more source
Narrow and Deep Fano Resonances in a Rod and Concentric Square Ring-Disk Nanostructures
Sensors, 2013 Localized surface plasmon resonances (LSPRs) in metallic nanostructures have been studied intensely in the last decade. Fano interference is an important way to decrease the resonance linewidth and enhance the spectral detection resolution, but realizing
Zhenrong Sun +6 more
doaj +1 more source
A Business Framework for Product Take‐Back—A Structured Multiple‐Case Analysis
Business Strategy and the Environment, EarlyView.ABSTRACT The potential of take‐back systems remains largely unrealized as initiatives have proven difficult to implement in practice. The question is why we do not see more take‐back systems given the substantial environmental benefits. We try to understand the challenges and stumbling blocks in setting up take‐back from a business perspective.
Rasmus Jørgensen, Torben Pedersen
wiley +1 more source
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
En utvärdering hur förberedda svenska byggföretag är inför CSRD
, 2023 This master’s thesis investigates the preparedness of a selection of medium-sized Swedish construction companies for the upcoming Corporate Sustainability Reporting Directive (CSRD).
Markendahl, Karin
core +1 more source
Development of the regulatory framework for sustainability assurance: A comparative analysis of the transition from NFRD to CSRD in Slovenia and Montenegro [PDF]
Zeszyty Teoretyczne RachunkowościPurpose: This paper compares Corporate Sustainability Reporting Directive (CSRD) implementation in Slovenia and Montenegro, building on their 2017 Non-Financial Reporting Directive (NFRD) transposition. It also examines their responses to CSRD’s expanded
Tanja Lakovic +2 more
doaj +1 more source