Do Sustainable Development Goal Disclosure Matter? Unpacking Value Relevance in the European Context
ABSTRACT This study explores the value relevance of Sustainable Development Goal (SDG) disclosures by European listed firms, responding to calls for greater integration of sustainability into corporate strategy and reporting. Drawing on agency theory and voluntary disclosure theory, we examine whether the quality of SDG‐related disclosures affects firm
Gianluca Gabrielli +2 more
wiley +1 more source
Contraception to women's economic empowerment: A narrative review. [PDF]
Finlay JE +8 more
europepmc +1 more source
Circular Economy: A Pathway to Integrated Value Creation for Business and Society
ABSTRACT Amid growing environmental pressures and the pressing demand to advance sustainable development, the circular economy (CE) has positioned itself as a transformative business approach capable of safeguarding favourable ecosystem conditions through the application of key R‐strategies.
Saudi‐Yulieth Enciso‐Alfaro +1 more
wiley +1 more source
Does corporate governance mechanism deter earnings management and enhance readability of annual reports? [PDF]
Zheng D, Ali R, Feifei Z, Shaique M.
europepmc +1 more source
Aligning Pay With Purpose: ESG‐Linked Compensation and ESG Decoupling
ABSTRACT This study investigates the relationship between ESG‐linked executive compensation and ESG decoupling and examines the moderating role of CSR committees in this association. Using a global dataset of 36,055 firm‐year observations across 40 countries and 32 industries from 2005 to 2023, we find that ESG‐linked executive compensation is ...
Yasser Eliwa +2 more
wiley +1 more source
Health before pregnancy and eligibility for parental leave benefits: a Swedish total population cohort study. [PDF]
Heshmati A +4 more
europepmc +1 more source
Fairness Evaluations of Higher Education Graduates' Earnings: The Role of Female Preference for Equality and Self-Interest. [PDF]
Zamberlan A +3 more
europepmc +1 more source
Association of a child's mental disorder with parental income and employment: analysis of nationwide register-based cohorts in Finland and Denmark. [PDF]
Komulainen K +7 more
europepmc +1 more source
Profitable third-party punishment destabilizes cooperation. [PDF]
Alam R, Rai TS.
europepmc +1 more source

