Business Strategy and the Environment, EarlyView.ABSTRACT This study analyzes the relationship between sustainability reporting quality (SRQ) and earnings management (EM) in an emerging economy and investigates the moderating role of ethical leadership. Analyzing 531 firm‐year observations from mandatory reports (2022–2024), SRQ is measured via a 51‐indicator index, while EM is proxied by the ...
Taghred Mokhtar Sayed Moawad +2 more
wiley +1 more source
Radical climate protests shaped portrayals of moderate activists and reader attitudes in German news media. [PDF]
NPJ Clim ActionMayrhofer L +6 more
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Sustainability certifications are increasingly embedded in the governance and competitiveness of the wine sector, yet their strategic role remains under‐theorised. This study conceptualises certifications as multidimensional strategic mechanisms and conducts a comparative analysis of 50 schemes used in the global wine industry.
Alexy Apolo‐Romero +2 more
wiley +1 more source
The Association Between Self-Leadership and Nursing Professional Values Among Nursing Interns in China: A Cross-Sectional Study. [PDF]
Int Nurs RevXuan W, Cui X, Ting L, Li G.
europepmc +1 more source
From Centrality to Sustainability: How Connected Boards Shape Waste Management Outcomes
Business Strategy and the Environment, EarlyView.ABSTRACT The escalating climate crisis has elevated waste management from an operational concern to a critical issue of corporate governance. However, the role of board connectedness in shaping firms' waste practices remains largely unexplored. Drawing on resource dependency and social capital theories, this study examines how board network centrality ...
Irfan Haider Shakri +2 more
wiley +1 more source
"They Grow up in That Environment": Latinx Immigrant Mothers' Sociopolitical Engagement, Youth Agency, and the Role of Community Organizations in a Divisive US Immigration Landscape. [PDF]
J Community PsycholCross FL +4 more
europepmc +1 more source
Strategic Approaches to ESG Reporting: Analysing ESG Disclosures of Listed Companies
Business Strategy and the Environment, EarlyView.ABSTRACT This study adopts an exploratory approach to examine how firms communicate strategic orientation through ESG disclosures. Using a validated dictionary of exploration and exploitation language, we analyse 278 ESG reports from all UAE‐listed companies between 2020 and 2023, classifying ESG disclosures as exploration‐dominant, exploitation ...
Cintia Külzer‐Sacilotto +1 more
wiley +1 more source
When Activism Becomes Survival: The Mental Health Costs of Constant Resistance in the Digital Era in the Balkans-A Health Policy Perspective. [PDF]
J Mark Access Health PolicySič A, Mijuskovic S, Brezic N.
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Advancing sustainable development requires organisations to align digital capabilities with social and environmental objectives, yet the mechanisms by which digital maturity and sustainability practices drive innovation remain poorly understood across organisational contexts.
Antonio Manuel Ciruela‐Lorenzo +3 more
wiley +1 more source
Burnout among disability activists in England: Insights from the Oldenburg Burnout Inventory. [PDF]
PLoS OneAdwan-Kamara L +5 more
europepmc +1 more source