Results 181 to 190 of about 31,369,949 (297)

E-VOTING IN ESTONIA

open access: yesTrames. Journal of the Humanities and Social Sciences, 2002
Wolfgang Drechsler, Ülle Madise
openaire   +1 more source

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

open access: yesBusiness 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   +2 more
wiley   +1 more source

ESG Measurement and Ratings Divergence: A Cross‐Jurisdictional Review of Institutional, Stakeholder, and Digital Accountability Perspectives

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT ESG ratings for the same firm‐year often diverge, shaping capital allocation and accountability. Drawing on a structured systematic‐narrative hybrid review, I synthesize evidence across the European Union, the United States, and China and develop a transnational accountability framework that traces divergence through the measurement pipeline ...
Gary Gang Tian
wiley   +1 more source

Shareholder Coordination and Waste Management

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how shareholder coordination relates to corporate waste management. Drawing on 1059 firm‐year observations from S&P 500 firms between 2010 and 2022, we show that higher levels of coordination among shareholders correspond to reduced waste generation. This effect is more pronounced in firms whose coordinated shareholders are
Mohamed Khalifa
wiley   +1 more source

Paying for Privilege: How Political Contributions Undermine Environmental Sustainability—And How Executive Contracting Can Restore Balance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We are interested in investigating whether firms use political donations as a license to neglect environmental sustainability. We further deepen the examination by exploring the role of executive contracting. Drawing on a wide range of data between 2002 and 2021 and a global sample, our findings confirm that firms use political contributions ...
Habiba Al‐Shaer   +3 more
wiley   +1 more source

Can Credit Rating Changes Affect Corporate Carbon Emissions? Some Evidence From the S&P 500

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Using panel data on US S&P 500 firms from 2012 to 2024, this study examines how credit rating changes affect corporate carbon performance. Drawing on the resource‐based view and prospect theory, we show that credit rating downgrades lead to a statistically and economically significant deterioration in emission reduction scores.
Michal Wojewodzki   +4 more
wiley   +1 more source

EUS-Guided Choledochoduodenostomy With Lumen-Apposing Metal Stents: A Recommendation From an Expert Delphi Consensus. [PDF]

open access: yesUnited European Gastroenterol J
Khoury T   +32 more
europepmc   +1 more source

Home - About - Disclaimer - Privacy