Results 151 to 160 of about 254,009 (308)

International financial reporting standards and earnings Quality: the myth of voluntary vs. mandatory adoption [PDF]

We revisit evidence whether incentives or IFRS drive earnings quality changes, analyzing a large sample of German firms in the period from 1998 to 2008.
Achleitner, Ann-Kristin, Gegenfurtner, Bernhard, Günther, Nina, Kaserer, Christoph   +3 more
core  

Corporate Decarbonization via Technology and Management

Business Strategy and the Environment, EarlyView.
ABSTRACT This study provides a comprehensive overview of key findings on decarbonization, advanced technologies, and management strategies, highlighting emerging themes shaping the field. Advanced technologies enhance carbon reduction through efficiency, real‐time monitoring, and optimizing resource optimization.
Heidy Montero‐Teran, Rudolf R. Sinkovics, Olli Kuivalainen   +2 more
wiley   +1 more source

Serving Size Information and Portion Control Cues on Energy-Dense Nutrient-Poor Packaged Snacks in Australian Supermarkets: Current Practices and Opportunities. [PDF]

Foods
Liu Q, Azzi C, De Leeuw G, Flemming R, Ross-Smith H, Tan JZ, Wong CW, Rangan A.   +7 more
europepmc   +1 more source

Complex Firms, Controversial Outcomes: Global Evidence on ESG Failures and Remedies

Business Strategy and the Environment, EarlyView.
ABSTRACT We examine whether business complexity increases firms' exposure to negative environmental, social, and governance (ESG) outcomes, specifically ESG controversies, using a global panel of firms from 37 countries over the period 2002–2021.
Abongeh A. Tunyi, Ali Uyar, Nejla Ould Daoud Ellili, Abdullah S. Karaman   +3 more
wiley   +1 more source

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

Bridging Global Green HRM and Local Behavior: The Supervisory Role in MNE Subsidiaries

Business Strategy and the Environment, EarlyView.
ABSTRACT Multinational enterprises (MNEs) increasingly deploy global Green Human Resource Management (GHRM) practices to drive environmental sustainability across geographically dispersed subsidiaries. However, translating these standardized practices into local employee green behavior presents significant implementation challenges, particularly in ...
Jeeyoon Jeong, DuckJung Shin, Wanyun Tai
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

When Do Robots Go Green? Unveiling Mechanisms, Thresholds, and Spillovers of Industrial Robotics on Global Ecological Capacity

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper examines the relationship between industrial robotics adoption and ecological capacity, measured by biocapacity, using panel data from 50 countries over the period 2000–2024. We investigate the transmission mechanisms, non‐linearities, spatial spillovers, and heterogeneity characterizing this relationship.
Brahim Bergougui, Hamid Ghazi H. Sulimany   +1 more
wiley   +1 more source

Inferential accuracy in classroom contexts. [PDF]

Front Psychol
Schroeder ZJ, Husman J, Hodges SD.
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