Results 221 to 230 of about 7,374 (298)

The measurement of dilution effects and earnings response coefficient

Korea International Accounting Review, 2012
openaire   +1 more source

Assessing Climate Change Disclosure and Its Governance Drivers: Insights From the European Utilities Sector

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study aims to enhance academic understanding of the factors influencing the disclosure practices of climate change among European utility companies, specifically in the context of their sustainability reporting. The primary objective is to explore, through a multi‐theoretical framework, the governance drivers that significantly affect the
Cristina Boţa‐Avram, Adriana Tiron Tudor, Liana Stanca   +2 more
wiley   +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

Tracking Climate and Environmental Attention: A News‐Based Composite Index

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study introduces the Climate and Environmental Attention Index, a composite indicator that tracks media attention to climate and environmental issues. Based on the Semantic Brand Score, the proposed index extracts significant signals from unstructured text, going beyond traditional measures of word frequency and sentiment.
Gianna Figà‐Talamanca, Andrea Fronzetti Colladon, Barbara Guardabascio, Ludovica Segneri   +3 more
wiley   +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

Life Cycle Analysis as a Sustainable Governance Lever for Environmental Performance: Evidence From French SBF 120 Companies

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study draws on neo‐institutional theory, stakeholder theory, and the resource‐based view to examine the relationship between the use of Life Cycle Analysis (LCA) and firms' Environmental Performance (EP). Focusing on French companies listed on the SBF 120 index from 2002 to 2021, it investigates how LCA adoption influences EP across three
Nesrine Ben Ismail, Sami Ben Larbi
wiley   +1 more source

Analysis of the effects and mechanisms of carbon emission trading policies on the risk-taking behavior of high-carbon enterprises. [PDF]

Carbon Balance Manag
Tian J, Wu Z, Wang J, Peng J, Luo H, Fu S.   +5 more
europepmc   +1 more source

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

Justification trajectories for pension inequality in Chile (2016-2023): the role of social class and beliefs in meritocracy. [PDF]

Front Sociol
Castillo JC, Canales-Sellés R, Laffert A, Urzúa T.   +3 more
europepmc   +1 more source

CEO Overconfidence, Industry Competition, and ESG Performance

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the interplay among CEO overconfidence, industry competition, and firms' ESG (Environmental, Social, and Governance) performance. With the growing importance of ESG management, firms are investing more in ESG initiatives as a strategic approach to mitigating downside risk. However, overconfident CEOs, characterized by their
Taehyung Kim, Jaeseog Na
wiley   +1 more source