The impact of new VAT enforcement on financial performance: Evidence from Saudi Arabia non-financial listed companies using the event study and ARMA model. [PDF]
Al-Otaibi MI, Nor NM, Yusri Y, Guzaiz N.
europepmc +1 more source
ABSTRACT The transition towards a circular economy requires companies to innovate their ways of doing business by giving rise to circular business models (CBMs). The literature on the topic is wide with a focus on both macro and micro aspects. However, only a few studies in CBM research have attempted to adopt an integrated micro–macro perspective ...
Francesco Cafforio+2 more
wiley +1 more source
Why a responsibility sensitive healthcare system is not disrespectful. [PDF]
Tsiakiri L.
europepmc +1 more source
ABSTRACT This study examines the influence of normative (e.g., voluntary sustainability reporting guidelines) and coercive (e.g., mandatory corporate governance [CG] requirements) pressures on the relationship between corporate sustainability disclosure (CSD) and financial performance (FP), focusing on the moderating role of audit committee ...
Mohannad Issa Elmanaseer+1 more
wiley +1 more source
Female Directors, Family Firms, Climate Talk and Climate Walk: European Evidence
ABSTRACT Growing attention is attributed to symbolic and substantive climate efforts, labelled as climate talk and walk. Focusing on the European capital market, we study the relationship between board gender diversity, family ownership and different levels of corporate climate activities along the continuum from climate talk to climate walk.
Niklas Bergmann+2 more
wiley +1 more source
Navigating Nepal's health financing system: A road to universal health coverage amid epidemiological and demographic transitions. [PDF]
Khatri RB+4 more
europepmc +1 more source
Making food-related health taxes palatable in sub-Saharan Africa: lessons from Ghana. [PDF]
Laar A+11 more
europepmc +1 more source
ABSTRACT Driven by the growing focus on decarbonisation and energy economic dynamics in emerging economies, this study examines the interplay between executive compensation (EC), sustainability‐based compensation (SBC), board sustainability committee initiative (BSCI), corporate energy transition initiatives (CETIs), corporate carbon emissions (CCEs ...
Emmanuel A. Morrison+3 more
wiley +1 more source
Response to: willingness v. ability to pay for a universal cost-shared school food programme in Canada. [PDF]
Datta Gupta S, Engler-Stringer R.
europepmc +1 more source
Evaluating the Influence of Board Characteristics on Environmental Decoupling: Evidence From Europe
ABSTRACT This study investigates the relationship between corporate governance characteristics and environmental decoupling, that is, the misalignment between environmental disclosure and environmental performance. We analyze a sample of 728 European companies (3061 firm‐year observations) belonging to 18 industries and 20 different countries from 2017
Sabrina Pisano+3 more
wiley +1 more source