Results 211 to 220 of about 86,803,934 (337)

Strategic Implications of Mandatory ESG Assurance and Its Impact on Competitive Advantage: Evidence From European Market Reactions

Business Strategy and the Environment, EarlyView.
ABSTRACT The EU has recently introduced, for the first time, a market‐wide mandatory assurance requirement for sustainability reporting under the Corporate Sustainability Reporting Directive (CSRD). The directive mandates that affected firms obtain independent third‐party assurance for their ESG reports. This study examines the equity market's reaction
Zelalem Abay
wiley   +1 more source

Financial dynamics and post-pandemic recovery of a public multidisciplinary hospital in Kazakhstan: a five-year financial case study. [PDF]

Front Public Health
Alimbetova M, Kurakbayev K, Ismailov Z, Najhawan R, Akimbaeva Z, Baimuratova M, Kassenova M.   +6 more
europepmc   +1 more source

SDG Forward Faster in the Face of Geopolitical and Climate Risks: Does CEO Power Strengthen This Relationship?

Business Strategy and the Environment, EarlyView.
ABSTRACT In a macroeconomic environment characterised by systemic disruptions and global uncertainty, companies are forced to reconfigure their sustainability strategies. This study examines the combined impact of geopolitical and climate risks on corporate commitment to and actual progress toward the United Nations (UN) Sustainable Development Goals ...
Isabel‐María García‐Sánchez
wiley   +1 more source

Pharmaceutical Innovation and Drug Policy: The Case of the 1984 Hatch-Waxman Act. [PDF]

PLoS One
Blau BM, Lyman J, Smith JM, Whitby RJ.
europepmc   +1 more source

Climate‐Related Disclosure and Bank Performance: Does Bank Type Matter?

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper investigates whether climate‐related disclosure (CRD) affects the financial performance of conventional banks (CBs) and Islamic banks (IBs) differently. Using a unique hand‐collected dataset on CRD for 591 banks (422 CBs and 169 IBs) from 24 countries over a 4‐year period, we examine how the relationship between CRD and financial ...
Rasim Simsek, Sabur Mollah, Abongeh Tunyi   +2 more
wiley   +1 more source

Exploring the impact of ESG controversies on private hospital performance in China. [PDF]

Medicine (Baltimore)
Yang H, Xu J.
europepmc   +1 more source

PENGARUH DEBT TO ASSET RATIO DAN DEBT TO EQUITY RATIO TERHADAP RETURN ON EQUITY (STUDY KASUS PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR OTOMOTIF DAN KOMPONEN YANG TERDAFTAR DI BEI)

, 2019
Penelitian ini bertujuan untuk menganalisis pengaruh antara debt to asset ratio dan debt to equity ratio terhadap return on equity pada perusahaan manufaktur sub sektor otomotif dan komponen yang terdaftar di bursa efek indonesia.
Widodo, Patmo
core  

Sustainability Reporting Quality, Ethical Leadership, and Earnings Management: Evidence From an Emerging Economy

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, Khaled Hussainey, Yara Ibrahim   +2 more
wiley   +1 more source

Green credit risk assessment and prediction in China's construction industry: based on the optuna-catboost model. [PDF]

Sci Rep
Qin Z, Meng M, Li D, Li J.
europepmc   +1 more source

International Evidence on How Investors Value Environmental Innovation: Non‐Pecuniary Investor Preferences or Risk Mitigation?

Business Strategy and the Environment, EarlyView.
ABSTRACT We study how environmental innovation shapes investor expectations. We propose two mechanisms through which sustained improvements in environmental innovation may influence these expectations: non‐pecuniary investor preferences and risk mitigation.
Ellen Pei‐yi Yu, Bac Van Luu, Dominic H. Chai, Alessandra Tanda   +3 more
wiley   +1 more source