Results 171 to 180 of about 13,054 (299)

Free Trade Zones and Corporate ESG: Evidence From a Quasi‐Natural Experiment in China

Business Strategy and the Environment, EarlyView.
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

The Impact of Ownership Structure and External Audit on Accruals and Real Activities Earnings Management in Jordan

Agency theory predicts that ownership structure monitoring mechanisms can effectively align the interests of managers with those of the shareholders. In additions, it views external audit as a function that lends credibility to the information disclosed ...
Idris, Mohammed I
core  

Socio-Demographic Variation in Adherence to the Eatwell Guide Within the UK Biobank Prospective Cohort Study. [PDF]

Nutr Bull
Griffiths A, Malcomson F, Matu J, Gregory S, Fairley AM, Townsend RF, Jennings A, Ward NA, Ells L, Stevenson E, Shannon OM.   +10 more
europepmc   +1 more source

Too Complex to Control? How Firms Navigate Scope 3 Governance Under Institutional Uncertainty

Business Strategy and the Environment, EarlyView.
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, Alexander Stierstorfer, Florian Gilljam   +2 more
wiley   +1 more source

A study of Chinese law on restricting personal liberty for public health protection: taking the COVID-19 epidemic as the entry point. [PDF]

Front Public Health
Liu T, Ma Z.
europepmc   +1 more source

Do Sustainability Committees Mitigate or Exacerbate ESG Decoupling?

Business Strategy and the Environment, EarlyView.
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, Yuming Xuan, Maqsood Ahmad, Sunny Sun, Yang Jinghan   +4 more
wiley   +1 more source

Dietary vitamin K intakes, chronic obstructive pulmonary disease, adult asthma, and lung function: a prospective cohort study in the UK Biobank. [PDF]

Am J Clin Nutr
Li C, Pokharel P, Sim M, Murray K, Bondonno CP, Parmenter BH, Zhong L, Dupuy M, Meteran H, Jakobsen J, Linneberg A, Kühn T, Cassidy A, Bondonno NP.   +13 more
europepmc   +1 more source

Environmental Management Accounting in Private Hospitals: Navigating Competing Strategic Priorities for Sustainable Decision‐Making

Business Strategy and the Environment, EarlyView.
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

Exploring the Impact of User Experience on Value Co-Creation Citizenship Behaviors in Virtual Brand Communities. [PDF]

Behav Sci (Basel)
Yin J, Chang Y, Ma Z, Zhao Y, Qi J.
europepmc   +1 more source

Determination of discretionary powers of the authorities

Legal position, 2019
openaire   +1 more source