Results 171 to 180 of about 240,408 (305)
Free Trade Zones and Corporate ESG: Evidence From a Quasi‐Natural Experiment in China
ABSTRACT This study examines how China's Pilot Free Trade Zones (FTZs) influence corporate ESG performance. Using a staggered difference‐in‐differences model on Chinese listed firms from 2009 to 2024, we combine coarsened exact matching (CEM) and geography‐based instrumental variables to ensure robust identification.
Wen Li, Yinghan Zhao, Brian Lucey
wiley +1 more source
Somebody's going to emergency, somebody's going to jail: pre-booking diversion and officer discretion. [PDF]
McLean K +3 more
europepmc +1 more source
Too Complex to Control? How Firms Navigate Scope 3 Governance Under Institutional Uncertainty
ABSTRACT As Scope 3 emissions make up the largest share of many firms' carbon footprints, firms face growing pressure to manage emissions beyond their direct control. Ongoing revisions of the CSRD, the GHG Protocol, and the SBTi Net‐Zero Standard further increase regulatory and methodological uncertainty.
Victoria Fohrer +2 more
wiley +1 more source
Coaching Leadership and Employees' Bootlegging Innovation Behavior in Chinese High-Tech Enterprises. [PDF]
Wang Y, Choi MC, Lee WG, Kim HE.
europepmc +1 more source
Do Sustainability Committees Mitigate or Exacerbate ESG Decoupling?
ABSTRACT This study investigates the impact of sustainability committees (SCs) on environmental, social, and governance (ESG) decoupling in US publicly listed firms. In particular, it examines their influence on overall and dimension‐specific (E, S, G) ESG decoupling and distinguishes their effects on internal versus external ESG actions.
Weite Qiu +4 more
wiley +1 more source
Dietary Macronutrient Composition and Protein Concentration for Weight Loss Maintenance. [PDF]
Zhang H +13 more
europepmc +1 more source
Determination of discretionary powers of the authorities
openaire +1 more source
ABSTRACT Environmental management accounting (EMA) is increasingly recognised as essential for carbon governance, accountability and net zero transitions, yet research has overlooked how sustainability is negotiated within mission‐driven but commercially exposed service organisations such as private hospitals in developing economies, a sector often ...
M. M. Swalih, Ronita Ram, Edward Tew
wiley +1 more source
Comparison of Shear Bond Strength and Failure Modes of Transbond XT and Orthomite LC After Thermal Cycling: An In Vitro Study. [PDF]
Okazaki T +4 more
europepmc +1 more source
ABSTRACT Focusing on firm‐size heterogeneity, this study examines how institutional reform reshapes the effects of environmental, social, and governance (ESG) disclosure on firm value. Using 2019–2023 panel data on 1427 Japanese listed firms (before and after the 2022 Tokyo Stock Exchange reorganization and Corporate Governance Code revision), this ...
Akio Nakashima, Kimitaka Nishitani
wiley +1 more source

