Results 141 to 150 of about 9,456,464 (302)

The Heterogeneous Impact of Non‐Financial Reporting Directive Legal Implementation on ESG Performance in EU‐Listed Companies

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of EU Directive 2014/95/EU (NFRD) on the Environmental, Social and Governance (ESG) performance of EU‐listed companies, focusing on variations across ESG dimensions and national institutional contexts. Using a dataset of 19,036 observations from 2010 to 2022, we apply a time‐varying Difference‐in‐Differences ...
Yuqing Xiao, Antonio Somoza
wiley   +1 more source

International Evidence on How Investors Value Environmental Innovation: Non‐Pecuniary Investor Preferences or Risk Mitigation?

Business Strategy and the Environment, EarlyView.
ABSTRACT We study how environmental innovation shapes investor expectations. We propose two mechanisms through which sustained improvements in environmental innovation may influence these expectations: non‐pecuniary investor preferences and risk mitigation.
Ellen Pei‐yi Yu, Bac Van Luu, Dominic H. Chai, Alessandra Tanda   +3 more
wiley   +1 more source

Validated Signalling: How Ownership Structure Enhances ESG Disclosure Credibility in an Emerging Market

Business Strategy and the Environment, EarlyView.
ABSTRACT While signalling theory predicts that ESG disclosure reduces information asymmetry and supports forward‐looking firm valuation, this relationship remains contested in emerging markets with concentrated ownership. Using a panel of 84 Turkish listed firms over 2014–2024 (924 firm‐years) and two‐step system GMM, we examine whether business groups,
Ajab Khan, Alhashmi Aboubaker Lasyoud, Mariam Abbas   +2 more
wiley   +1 more source

Renewable Energy, Climate Risk, and the Cost of External Assurance: International Evidence

Business Strategy and the Environment, EarlyView.
ABSTRACT Corporate shifts from fossil fuels to renewable energy are central to climate‐transition strategies, but their effects on external assurance have not been well understood. This study examines whether, how and where corporate renewable energy consumption affects the cost of external assurance, proxied by statutory audit fees.
Rashid Zaman, Terri Trireksani, Hadrian Geri Djajadikerta   +2 more
wiley   +1 more source

Using Machine Learning to Predict Corporate Environmental Violation: A Stakeholder Pressure Perspective

Business Strategy and the Environment, EarlyView.
ABSTRACT Predicting corporate environmental violations remains a key challenge in practice and in environmental governance research. However, existing studies have largely focused on ex post associations between stakeholder pressures and realized environmental violations, offering limited insight into whether stakeholder pressures can be used ex ante ...
Xiaolan Chen, Ning Ding, Haodong Jin, Rui Xue, Yuhao Yang   +4 more
wiley   +1 more source

Activity of <i>Lactobacillus gasseri</i> strain LLG1 and its exopolysaccharides in an inflammatory cell model and on <i>Candida albicans</i> proliferation. [PDF]

Virulence
Charlet R, Lecointe K, Plu O, Cordier C, Bortolus C, Popczyk P, Dubar F, Grec S, Sendid B.   +8 more
europepmc   +1 more source

Waste activated sludge high‐rate treatment of septage: Stabilization phase trials and comparison with winery wastewater treatment

The Canadian Journal of Chemical Engineering, EarlyView.
Performance evaluation of the waste activated sludge high‐rate (WASHR) process for septic wastewater treatment. Abstract The waste‐activated sludge high‐rate (WASHR) process is evaluated as a batch‐mode pre‐treatment for actual septage using a high‐rate contact stabilization (HRCS) approach.
Arman Shirali, Melody Blythe Johnson, Mehrab Mehrvar   +2 more
wiley   +1 more source

Lactobacillus delbrueckii ssp. bulgaricus OLL1073R-1-derived exopolysaccharide suppresses murine norovirus replication by modulating innate immune response. [PDF]

PLoS One
Tang S, Ishii S, Takai-Todaka R, Ogawa M, Watanabe R, Kano H, Sashihara T, Hojo K, Katayama K, Haga K.   +9 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

Glucan exopolysaccharide from <i>Enterococcus hirae</i> OL616073 alleviates oxidative stress and extends lifespan in different model systems. [PDF]

Front Mol Biosci
Potunuru UR, Padmapriya P, Muthubharathi BC, Meenachi BA, Goswami R, Devi PB, Mohan A, Balamurugan K, Dhayalan A, Kavitake D, Shetty PH.   +10 more
europepmc   +1 more source