Results 221 to 230 of about 5,836,346 (343)

How Do Institutional Pressures Reshape the Association Between Corporate Sustainability Disclosure and Firm Value in Emerging Economies? The Moderating Role of the Audit Committee Function

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the influence of normative (e.g., voluntary sustainability reporting guidelines) and coercive (e.g., mandatory corporate governance [CG] requirements) pressures on the relationship between corporate sustainability disclosure (CSD) and financial performance (FP), focusing on the moderating role of audit committee ...
Mohannad Issa Elmanaseer   +1 more
wiley   +1 more source

NOURISH-US: a mixed-methods, randomized crossover study of a program designed to reduce the financial burden of food allergy. [PDF]

open access: yesAllergy Asthma Clin Immunol
Golding MA   +11 more
europepmc   +1 more source

International Cooperation and Corporate Strategies: Accelerating Corporate Energy Transitions in Emerging Economies

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Driven by the growing focus on decarbonisation and energy economic dynamics in emerging economies, this study examines the interplay between executive compensation (EC), sustainability‐based compensation (SBC), board sustainability committee initiative (BSCI), corporate energy transition initiatives (CETIs), corporate carbon emissions (CCEs ...
Emmanuel A. Morrison   +3 more
wiley   +1 more source

Are Artificial Intelligence and Circular Economy Activities ‘Run‐of‐the‐Mill’ in Integrated Reporting?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study aims to investigate the nexus of artificial intelligence (AI) and circular economy (CE) activities in integrated reporting (IR) practices. The study used data on the top 100 most sustainable corporations provided by Corporate Knights, which analyses roughly 7000 public firms with annual revenue of at least US$ $1 billion and the Dow
Sarfraz Nazir   +3 more
wiley   +1 more source

Environmental Reporting and Financial Performance: Evidence From the Banking Sector in BRICS Countries

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study analyzes the incidence of environmental reporting on the financial performance (FP) of top banks in Brazil, Russia, India, China and South Africa (“BRICS”) countries using data from 50 leading banks from 2018 to 2023. Using panel regression analysis, the findings indicate that environmental reporting significantly impacts accounting‐
Mithilesh Gidage   +2 more
wiley   +1 more source

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