Results 151 to 160 of about 253,176 (288)

To Signal or Not to Signal? A Non-cooperative Game-Theoretic Approach to Discretionary Communication Between Road Users. [PDF]

SN Comput Sci
Bitar I, Solernou Crusat A, Romano R, Watling D.   +3 more
europepmc   +1 more source

From Double Materiality to Performance: Conceptualizing Reporting Under the European Sustainability Reporting Standards

Business Strategy and the Environment, EarlyView.
ABSTRACT As social and environmental challenges intensify, the EU has introduced the Corporate Sustainability Reporting Directive (CSRD), mandating sustainability reporting through the European Sustainability Reporting Standards (ESRS). The standards mandate a double materiality assessment but leave uncertainty about the structure and contents of the ...
Jørgen Kjøsen Lindgren, Nora Johanne Klungseth, Bjørn Sørskot Andersen   +2 more
wiley   +1 more source

Caught between confidentiality and compulsion: the global ethics-law dilemma in psychotherapy. [PDF]

Front Psychol
John S, Mani BP, Jose B.
europepmc   +1 more source

Technological Turbulence, Circular Economy Practices, and Digitalization as Determinants of Innovative Culture in High‐Growth Firms

Business Strategy and the Environment, EarlyView.
ABSTRACT In a business environment characterized by technological turbulence and an increasing societal demand for greater sustainability, companies seeking to enhance their growth are compelled to foster organizational cultures that promote continuous innovation.
José Bocoya‐Maline, Salustiano Martínez‐Fierro, José Aurelio Medina‐Garrido   +2 more
wiley   +1 more source

Inferential accuracy in classroom contexts. [PDF]

Front Psychol
Schroeder ZJ, Husman J, Hodges SD.
europepmc   +1 more source

Family Involvement and Financial Performance: How Do They Affect the Sustainability Commitment of Family Businesses?

Business Strategy and the Environment, EarlyView.
ABSTRACT The socio‐emotional wealth (SEW) perspective suggests that the specific priorities of a family business may make it more or less inclined to engage in sustainable practices. This paper examines how family business heterogeneity regarding family ownership, financial performance, and family board members affects the sustainability commitment of ...
Sonia Sánchez‐Andújar, Purificación Parrado‐Martínez, María Comino‐Jurado   +2 more
wiley   +1 more source

Discretionary foods have notable environmental and expenditure relevance across meat and plant protein preferences. [PDF]

NPJ Sci Food
Meinilä J, Mazac R, Vepsäläinen H, Katajajuuri JM, Tuomisto HL, Fogelholm M, Erkkola M, Nevalainen J.   +7 more
europepmc   +1 more source

ESG Decoupling Phenomenon: A Systematic and Bibliometric Analysis

Business Strategy and the Environment, EarlyView.
ABSTRACT ESG decoupling, defined as the gap between a firm's ESG disclosures and its actual practices, poses a critical challenge to corporate sustainability. Using the PRISMA protocol, 451 articles were selected for a comprehensive bibliometric and systematic literature review to map the intellectual structure and thematic evolution of the research on
Maryam Laeeq, Farida Akhtar, Han Lin Shang   +2 more
wiley   +1 more source

Environmental Disclosure Under Mandatory Regulation in EU Listed Companies: An Institutional Analysis

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines corporate environmental reporting practices among listed companies in the European Union during the period 2018–2022, within the context of the Non‐Financial Reporting Directive (NFRD). To this end, an Environmental Disclosure Index (EDI) is constructed based on qualitative reporting items, and panel‐data models are ...
Rosalva Pinto‐Braga, Pedro Lorca Fernández, Javier de Andrés Suárez   +2 more
wiley   +1 more source

The nonlinear relationship between built environment and cycling propensity for different travel purposes - based on extreme gradient boosting decision tree. [PDF]

Sci Rep
Zhang X, Yan B, Yao B, Xue J, Zheng Y, Ren C.   +5 more
europepmc   +1 more source