Investigating the impact of dual-chain coupling on new quality productive forces in leading traditional Chinese medicine enterprises. [PDF]
Front Med (Lausanne)Li Z, Zhao W, Zhang F, Xie R.
europepmc +1 more source
Abnormal Sustainability Reporting Tone and the Value Relevance of Accounting Fundamentals
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study investigates whether and how abnormal sustainability reporting tone is associated with the firm's market value and conditions the value relevance of accounting fundamentals. Building on impression‐management theory, the value relevance literature, and recent advances in textual analysis, we focus on the discretionary component of ...
Alessandra Allini +3 more
wiley +1 more source
The impact of intelligent manufacturing strategy on enterprise labor productivity: evidence from a quasi-natural experiment in China. [PDF]
Front Artif IntellChen M, Xu H, Tian F, Ji L.
europepmc +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Firms' international revenues help diversify revenue sources and reduce reliance on home markets, yet remain hard to grow given complex regulations, cultural differences and fierce competition. Grounded in the resource‐based view, we argue that social sustainability is a valuable, rare, inimitable and non‐substitutable resource that promotes ...
Ashutosh Singh +3 more
wiley +1 more source
The digital transformation, corporate uncertainty, and CEO risk preference. [PDF]
Sci RepBao X, Lan M, Li N, Zhao Y.
europepmc +1 more source
Evolution of Non‐Financial Reporting in Non‐Profit Organizations: The State of the Art
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study examines the evolution of non‐financial reporting in nonprofit organizations (NPOs) and maps the intellectual and thematic development of the field. A scoping review was combined with bibliometric analysis and manual content analysis to examine 59 peer‐reviewed articles published between 2014 and 2026. Results indicate that research
Beatrice Meo +2 more
wiley +1 more source
Improving maternal and neonatal outcomes in low-income communities in lagos state, Nigeria: an overview of the mamabase pilot program. [PDF]
Front Glob Womens HealthAfolabi BB +9 more
europepmc +1 more source
Responsible Banking Under Twin Transition: FinTech M&As, ESG Strategy, and Bank Performance
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This paper investigates how banking innovation strategies, namely FinTech M&As and ESG practices, affect bank performance under rising competitive pressures and regulatory complexity. Using a unique dataset of 543 listed banks across 49 countries from 2000 to 2023, we analyse whether these strategic investments enhance banks' profitability ...
G. B. Ferilli, Y. Altunbas, E. Palmieri
wiley +1 more source
Typology of Agricultural Land Systems in Germany to Support Tailoring of Agri-Environmental Schemes to Reduce Pressures on Farmland Biodiversity. [PDF]
Environ ManagePingel M +4 more
europepmc +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study examines differences in stakeholders' perceptions of ESG issues in a European corporate group and their implications for double materiality assessment under the Corporate Sustainability Reporting Directive. Drawing on stakeholder theory, it analyses survey responses from 15 stakeholder groups and compares perceived ESG importance ...
Agnieszka Szulc‐Obłoza +4 more
wiley +1 more source