Results 221 to 230 of about 206,504 (296)

Discretion

open access: green, 2013
D. Gordon Smith, Jordan Lee
openalex   +1 more source

Signaling Sustainability: The Impact of Sustainable Finance on Dividend Policy Among Firms Listed on the London Stock Exchange

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The UK regulatory framework mandates that firms report their social and environmental implications, ensuring that sustainability factors are incorporated into policy formulation, including dividend policies. For this reason, the study examined how sustainable finance of the firms listed on the London Stock Exchange impacts dividend policy. The
Richard Arhinful   +3 more
wiley   +1 more source

Climate Risk and Tax Avoidance of Climate‐Sensitive Firms

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper studies corporate tax behavior under increasing risks related to climate change. Using observations for China's listed firms in climate‐sensitive sectors from 2000 to 2020, our results highlight that tax avoidance has been employed to hedge climate change risks for climate‐sensitive firms, whereas we do not find climate risk‐induced
Hanmin Dong, Lin Zhang
wiley   +1 more source

Cryoballoon Ablation of the Left Common Pulmonary Vein Using a Size-Adjustable Cryoballoon: A Comparative Study. [PDF]

open access: yesJ Arrhythm
Arai H   +9 more
europepmc   +1 more source

Enablers and Constraints of Environmental Sustainability Integration: A Structuration Perspective on Professional Sports Organizations

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Integrating environmental sustainability (ES) into organizational strategies and operations remains a persistent challenge, particularly in fields where environmental concerns are not yet embedded within dominant institutional norms and standards of behavior. In such contexts, ES risks being overshadowed by economic and operational priorities,
Niccolò Maria Todaro   +3 more
wiley   +1 more source

Ready for Change After the Omnibus Package? Early Compliance With the European Sustainability Reporting Standards and Its Key Determinants in the New Regulatory Era

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper examines companies' readiness for change in response to the evolving sustainability reporting regulatory landscape, shaped by the Corporate Sustainability Reporting Directive (CSRD) and European Sustainability Reporting Standards (ESRS).
Giuseppe Nicolo   +3 more
wiley   +1 more source

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