Sustainability and Earnings Quality: The Moderating Role of Institutional Factors
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
The relationship between air pollution and police officers' mental health: an empirical analysis based on spatial econometric models. [PDF]
Teng X.
europepmc +1 more source
ABSTRACT This study explores the potential influence of key components of the board of directors' architecture on ESG outcomes. Specifically, we focus on the effects of demographic components (gender and cultural diversity), structural and compositional factors (size, CEO‐Chair separation, and the presence of independent/non‐executive directors), and ...
Jorge Ochaita‐Gonzalez +3 more
wiley +1 more source
Spatial econometric analysis of health workforce distribution and its influencing factors in Inner Mongolia, China. [PDF]
Hu J, Xu L, Li X, Liu S.
europepmc +1 more source
ABSTRACT The fashion industry plays a key role towards global sustainability goals, yet remains among the most sustainability‐impacting sectors. Since 2020, several disruptions—including the Covid‐19 pandemic, geopolitical instability, and ambitious sustainability policies—have dramatically reshaped how consumers interact with fashion. In response, the
Chiara Marinelli
wiley +1 more source
Investigating the determinants of under-five child mortality in Türkiye: the role of inequality in access to healthcare. [PDF]
Kizilkaya S, Durgun B, Durgun F.
europepmc +1 more source
An assessment of Japanese carbon tax reform using the E3MG econometric model. [PDF]
Lee S, Pollitt H, Ueta K.
europepmc +1 more source
Board Governance as a Strategic Mechanism: Carbon Risk and Firm Performance
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
Spatial spillovers and nonlinear drivers of water-supply carbon emissions in China. [PDF]
Jiang L +4 more
europepmc +1 more source
Where Tech Meets the SDGs: A Supply‐Chain Process Map for Sustainability Management
ABSTRACT This study investigates how advanced technologies support Sustainable Development Goals (SDGs) within supply chain management (SCM) through a structured analysis of 4448 sustainable practices. By integrating perspectives from sustainability‐oriented innovation (SOI) and contingent dynamic capabilities, the research conceptualizes technology ...
Vincenzo Varriale +2 more
wiley +1 more source

