Results 211 to 220 of about 6,577 (259)

Sustainability Disclosure and External Assurance of Reports in the Italian Agrifood Sector

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The European Union introduced the Corporate Sustainability Reporting Directive (CSRD) with the aim of aligning the “walk”—the implementation of substantive sustainability practices—and the “talk”—their representation in sustainability reporting.
Andrea Caccialanza, Mirta Casati, Marco Angelo Marinoni   +2 more
wiley   +1 more source

Breadth at the Helm: Generalist CEOs and Corporate ESG Performance‐Evidence From China

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Drawing on the Upper Echelons Theory and the Imprinting Theory, this study conjectures that generalist CEOs may have a stronger tendency to pursue environmental, social and governance (ESG) goals. We perform multiple regression analyses with observations of Shanghai and Shenzhen A‐share listed companies from 2010 to 2023 in order to explore ...
Shanmei Luo, Chaofan Jin, Hongling Han, You Zhang, Yuqi Li   +4 more
wiley   +1 more source

Atypical contributions of reward decisions to momentary mood in individuals with methamphetamine use disorder. [PDF]

BMC Psychiatry
Xia YF, Gao YY, Cheng ZJ, Fang Z, Li W, Kishimoto T, Guo L, Jiang H, Zhang RY.   +8 more
europepmc   +1 more source

When Sustainability Reporting Becomes a Strategy: The Impact of Financial Performance and Institutional Pressures From EU Sustainability Reporting Regulations on ESG Decoupling

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Mitigating environmental, social, and governance (ESG) decoupling is essential to advancing reliable sustainability disclosure and ensuring that ESG reporting fulfills its intended purpose. This study aims to provide critical insights into the organizational and contextual elements that could intensify or diminish ESG decoupling. Using a multi‐
Catarina Cepêda, Albertina Paula Monteiro, Cristina Aibar‐Guzmán   +2 more
wiley   +1 more source

The effect of social media information on college major choices in China: a difference-in-differences analysis. [PDF]

Sci Rep
Ma L, Liu B, Wu Y, Li Q, Zeng C.
europepmc   +1 more source

COVID-19 school closures, learning losses and intergenerational mobility. [PDF]

Humanit Soc Sci Commun
Cojocaru A, Azevedo JP, Narayan A, Montalva Talledo V.   +3 more
europepmc   +1 more source

Supply Chain Monitoring and Child Labor: Evidence from Bangladesh Following Rana Plaza

Malkova A, Canon C.
europepmc   +1 more source

Material Hardship Among Affluent and Poor Households in the United States. [PDF]

Popul Res Policy Rev
Iceland J, Cho J.
europepmc   +1 more source

Particulate Air Pollution, Disease, and Death in the Cities and Towns of Southwestern Pennsylvania. [PDF]

Ann Glob Health
Whitman EM, Bryan L, Sehdev S, Landrigan PJ.   +3 more
europepmc   +1 more source

IFRS 9 and procyclicality of loan loss provision among Chinese regional banks, the role of local leaders' turnover. [PDF]

PLoS One
Yu J, Abdullah M, Md Nor H.
europepmc   +1 more source