Results 181 to 190 of about 4,799 (216)

When Sustainability Reporting Becomes a Strategy: The Impact of Financial Performance and Institutional Pressures From EU Sustainability Reporting Regulations on ESG Decoupling

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Mitigating environmental, social, and governance (ESG) decoupling is essential to advancing reliable sustainability disclosure and ensuring that ESG reporting fulfills its intended purpose. This study aims to provide critical insights into the organizational and contextual elements that could intensify or diminish ESG decoupling. Using a multi‐
Catarina Cepêda, Albertina Paula Monteiro, Cristina Aibar‐Guzmán   +2 more
wiley   +1 more source

Digital transformation, green finance, and pharmaceutical affordability in China: a health economics perspective. [PDF]

Front Public Health
Huang J, Zhang X.
europepmc   +1 more source

Seats at the Table, Shifts in the Actions: Board Gender Diversity and Climate Activism

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT As regulatory and stakeholder pressures intensify, firms are increasingly expected to move beyond symbolic sustainability commitments towards corporate climate activism. This concept refers to the active institutionalisation of climate‐focused mechanisms such as external assurance, board oversight and climate‐linked incentives.
Md Tanvir Hamim, Rasim Simsek
wiley   +1 more source

Out-of-Pocket Costs and Health-Related Social Needs Among Households With Children.

JAMA Netw Open
Caniglia M, Chavez LJ.
europepmc   +1 more source

Using net-zero carbon debt to track climate overshoot responsibility. [PDF]

Proc Natl Acad Sci U S A
Pelz S, Ganti G, Lamboll R, Grant L, Smith C, Pachauri S, Rogelj J, Riahi K, Thiery W, Gidden MJ.   +9 more
europepmc   +1 more source

Family Ownership and ESG Performance: The Moderating Role of Sustainability Committee and ESG‐Linked Executive Compensation

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Grounded in agency theory, this article examines the relationship between family ownership concentration and environmental, social, and governance (ESG) performance, and analyzes the moderating role of sustainable governance mechanisms. Specifically, it assesses whether sustainability committees and ESG‐linked executive compensation moderate ...
Pasquale Latella, Roberta Pisani, Fabio Quarato, Paolo Tenuta   +3 more
wiley   +1 more source

The mechanism and impact of digital transformation on supply chain resilience in the manufacturing industry. [PDF]

Sci Rep
Li J, Song H, Ma Y.
europepmc   +1 more source

How Institutional Environments Shape the ESG–Growth Relation: Evidence From Europe

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT As global financial markets increasingly integrate non‐financial criteria, companies are reinforcing the strategic role of sustainability and its impact on market value, although this cannot overlook how different institutional structures shape investor perceptions.
Laura Bango‐López, Cristina Gutiérrez‐López, Paula Castro, María Belén Lozano‐García   +3 more
wiley   +1 more source

Broadband Access and Ophthalmologist Density in the United States: Cross-Sectional Questionnaire Study. [PDF]

JMIR Public Health Surveill
Akarapimand P, Lin JC, Scott IU, Baxter SL.   +3 more
europepmc   +1 more source

The impact of sustainable development on the relevance of accounting information and financial activities: Evidence from Thailand. [PDF]

PLoS One
Moolkham M.
europepmc   +1 more source