Results 201 to 210 of about 14,886 (290)

Sustainability and Earnings Quality: The Moderating Role of Institutional Factors

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The objective of this paper is to examine the impact of firms' sustainability performance on earnings quality, with a particular focus on the moderating role of institutional factors in Latin American countries for the period 2012–2023. A panel data set with 390 companies was structured with information sourced from the London Stock Exchange ...
Juan F. Garrido Navia   +3 more
wiley   +1 more source

Corporate Sustainability Performance and Fraud Risk Management in Nigeria's Extractive Sector: The Moderating Role of Ownership Structure in an Evolving Environmental Policy Landscape

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Using the environmental quality cost management model, this study examines how fraud risk management (FRM) influences corporate sustainability performance (CSP) and how ownership structures moderate it. The study uses artificial neural networks (ANN) and logistic regression models to test two hypotheses. H1 demonstrates that the prevention and
Israel Akinbode Owolabi   +3 more
wiley   +1 more source

Evaluating the Fiscal Impact of Antiretroviral Therapy for the Management of HIV in the United States 1987-2023. [PDF]

open access: yesClinicoecon Outcomes Res
Paquete AT   +7 more
europepmc   +1 more source

Mapping and Innovating Business Models of Food Hubs in Short Food Supply Chains

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Short food supply chains (SFSCs) offer sustainable alternatives to conventional food systems (CFSCs) but require effective intermediaries to scale and remain competitive. Food Hubs (FHs) serve this role by enhancing SFSC efficiency and market reach while upholding community‐oriented values. However, limited research has examined how FHs design
Marije Renkema‐Singh   +2 more
wiley   +1 more source

Board Governance as a Strategic Mechanism: Carbon Risk and Firm Performance

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Carbon emissions are a major contributor to global warming and pose significant threats to the environment. In response to the urgency of climate change, firms are under increasing pressure to adopt policies that enhance environmental performance while reducing carbon risk.
Sarmad Ali   +3 more
wiley   +1 more source

Market Perceptions of ESG Reputational Risk in the US Pharmaceutical Industry

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Negative ESG‐related reputational events generate significant corporate risks, particularly within sensitive sectors such as the pharmaceutical industry. Using novel reputational data, this research investigates investor perceptions of the consequences of experienced ESG breaches among US pharmaceutical firms.
Erdinc Akyildirim   +3 more
wiley   +1 more source

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