Results 231 to 240 of about 3,811 (294)

The swift study: dietary profiles of night shift workers characterised by overweight and obesity. [PDF]

open access: yesEur J Nutr
Clark AB   +7 more
europepmc   +1 more source

From Demand Stability to Environmental Responsibility: How Ordered Backlogs Shape Firm Behaviour

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Ordered backlogs are the confirmed and yet to be delivered customer orders, which may have multiple advantages to firms. We investigate how ordered backlogs influence firms' future environmental misconduct. Drawing on organisational slack theory, we argue that ordered backlogs as a form of demand‐side slack can reduce environmental misconduct.
Ashutosh Singh   +4 more
wiley   +1 more source

Whose Sustainability Counts? Board Governance, ESG Ratings, and Sustainable Development Goals: Evidence on the ESG–SDG Wedge

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Institutional investors increasingly rely on ESG ratings to evaluate financially material sustainability risks, while governments promote corporate alignment with the United Nations Sustainable Development Goals (SDGs). Because these frameworks differ substantially in capital market salience and monitoring intensity, board oversight may not ...
Mohamed Hegazy   +2 more
wiley   +1 more source

The Evolution and Integration of ESG Reporting: A Framework for Sustainable Business Accountability

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how multinational corporations incorporate Environmental, Social, and Governance (ESG) reporting frameworks to foster trust, enhance legitimacy, and move beyond mere symbolic disclosure. A qualitative comparison of Microsoft and Unilever from 2020 to 2023 assesses how both firms integrate leading standards, including GRI ...
Gabriela Marques Alves Aguiar
wiley   +1 more source

Leadership in Orthopaedic Organizations: POSNA as an Example. [PDF]

open access: yesJ Pediatr Soc North Am
Frick SL   +4 more
europepmc   +1 more source

Strategic Implications of Mandatory ESG Assurance and Its Impact on Competitive Advantage: Evidence From European Market Reactions

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The EU has recently introduced, for the first time, a market‐wide mandatory assurance requirement for sustainability reporting under the Corporate Sustainability Reporting Directive (CSRD). The directive mandates that affected firms obtain independent third‐party assurance for their ESG reports. This study examines the equity market's reaction
Zelalem Abay
wiley   +1 more source

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