Results 111 to 120 of about 2,552,497 (284)

Whose Sustainability Counts? Board Governance, ESG Ratings, and Sustainable Development Goals: Evidence on the ESG–SDG Wedge

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Institutional investors increasingly rely on ESG ratings to evaluate financially material sustainability risks, while governments promote corporate alignment with the United Nations Sustainable Development Goals (SDGs). Because these frameworks differ substantially in capital market salience and monitoring intensity, board oversight may not ...
Mohamed Hegazy   +2 more
wiley   +1 more source

Stability of Riemann solutions to pressureless Euler equations with Coulomb-type friction by flux approximation

open access: yesElectronic Journal of Differential Equations, 2019
We study the stability of Riemann solutions to pressureless Euler equations with Coulomb-type friction under the nonlinear approximation of flux functions with one parameter. The approximated system can be seen as the generalized Chaplygin pressure Aw-
Qingling Zhang
doaj  

The Heterogeneous Impact of Non‐Financial Reporting Directive Legal Implementation on ESG Performance in EU‐Listed Companies

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of EU Directive 2014/95/EU (NFRD) on the Environmental, Social and Governance (ESG) performance of EU‐listed companies, focusing on variations across ESG dimensions and national institutional contexts. Using a dataset of 19,036 observations from 2010 to 2022, we apply a time‐varying Difference‐in‐Differences ...
Yuqing Xiao, Antonio Somoza
wiley   +1 more source

The Heat Is On: Climate Change–Related Challenges and SMEs' R&D Activities

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Investing in R&D is a key way for small‐ and medium‐sized enterprises (SMEs) to develop capabilities that are required to respond to climate change–related challenges. However, the extent to which such challenges affect SMEs' R&D activities remains a critical gap in the literature.
Gráinne Gibson   +3 more
wiley   +1 more source

Forecasting and Explaining Environmental Fiscal Capacity: How Informality and FinTech Shape Environmental and Biodiversity Finance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of the shadow economy (SE) on environmental fiscal capacity (environmental tax revenue, public environmental expenditure, and biodiversity expenditure) and the moderating role of financial technology (FinTech) across OECD countries over 2004–2022.
Sami Ur Rahman   +3 more
wiley   +1 more source

Copula‐based joint modelling of emergency department visits with time‐varying dependence

open access: yesCanadian Journal of Statistics, EarlyView.
Abstract Jointly modelling multiple correlated count time series is essential in health services research, where outcomes like emergency visits for mental health and substance use often evolve together. Ignoring these dependencies can obscure meaningful trends and limit the effectiveness of policy evaluation.
Guanjie Lyu, Cindy Feng, Lihui Liu
wiley   +1 more source

Fintech Policy and the Rise of Green Technological Inventions

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Technological transformation can enhance enterprises' green invention by promoting knowledge spillovers, alleviating financial constraints, and supporting innovative business models. Within this framework, our study investigates the effect of technological infrastructure construction on green technology invention, using the ‘Fintech China ...
Tao Huang   +3 more
wiley   +1 more source

Governing Sustainability After IPO: Corporate Governance Mechanisms and ESG Pillar Trajectories in the Euro Area

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study provides exploratory evidence on whether going public may act as a catalyst for corporate sustainability and examines whether board‐level governance arrangements shape post‐IPO sustainability trajectories. Drawing on a formal conceptual framework that integrates agency theory, legitimacy theory, and the resource‐based view as ...
Salvatore La Barbera
wiley   +1 more source

Enhanced homeostatic sleep response and decreased neurodegenerative proteins in cereblon knock-out mice

open access: yesCommunications Biology
Energy homeostasis and sleep have a bidirectional relationship. Cereblon (CRBN) regulates energy levels by ubiquitinating the AMP-activated protein kinase(AMPK), an energy sensor. However, whether CRBN participates in sleep is unclear.
Jun-Hyung Jung   +10 more
doaj   +1 more source

Shock wave propagation characteristics of aluminum‐containing explosive in corrugated steel‐lined tunnel

open access: yesDeep Underground Science and Engineering, EarlyView.
Aluminum‐enhanced afterburning renders AE explosives more hazardous than conventional ones. Corrugated steel linings reduce far‐field AE blast overpressure by ~50% through wave reflection and dissipation. The developed model accurately predicts peak pressure (<10% error) and arrival time (<3% error), supporting protective design.
Zhen Wang   +5 more
wiley   +1 more source

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