Results 131 to 140 of about 10,386 (243)

A machine learning and NLP pipeline for analyzing ESG and sustainability disclosures in the textile and apparel industry. [PDF]

Sci Rep
Magotra A, Rana MRI, Shishir FS, Shomaji S.   +3 more
europepmc   +1 more source

From Double Materiality to Performance: Conceptualizing Reporting Under the European Sustainability Reporting Standards

Business Strategy and the Environment, EarlyView.
ABSTRACT As social and environmental challenges intensify, the EU has introduced the Corporate Sustainability Reporting Directive (CSRD), mandating sustainability reporting through the European Sustainability Reporting Standards (ESRS). The standards mandate a double materiality assessment but leave uncertainty about the structure and contents of the ...
Jørgen Kjøsen Lindgren, Nora Johanne Klungseth, Bjørn Sørskot Andersen   +2 more
wiley   +1 more source

Independent companies in the tobacco supply chain: transparency and environmental social governance. [PDF]

Tob Control
Dunwoodie Stirton F, Hiscock R, Mehegan J, Gallagher AWA, Bloomfield MJ.   +4 more
europepmc   +1 more source

The Contingent Eco‐Innovation–Firm Performance Link: A Global Systematic Literature Review and Future Research Agenda

Business Strategy and the Environment, EarlyView.
ABSTRACT The relationship between eco‐innovation (EI) and firm performance (FP) is central to environmental management research, yet empirical evidence remains fragmented and highly context dependent. This article presents a global systematic literature review (SLR) of 541 empirical studies (2006–April 2025) to (i) diagnose the systematic sources of ...
Ali Mammadov
wiley   +1 more source

Correction: ESG rating disagreement and bank loan availability: Evidence from China. [PDF]

PLoS One
Qin J, Wang M.
europepmc   +1 more source

Global Energy Corporations and Climate Change: The Role of Formal and Informal Institutions in Shaping Climate Change Risk Disclosure

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines climate change risk disclosure in the global energy sector, where firms face intense stakeholder scrutiny and legitimacy pressures. We develop a novel domain‐specific textual analysis measure to capture climate change risk disclosures, improving on prior approaches based on generic environmental terminology.
Khaldoon Albitar, Ali Meftah Gerged
wiley   +1 more source

ESG disclosure quality and firm valuation under economic policy uncertainty: Evidence from Chinese A-share listed firms. [PDF]

PLoS One
Tang CH, Luo F.
europepmc   +1 more source

Anti-editorial – Living the PhD Journey… The Life of Pi

M@n@gement, 2020
Olivier Germain
doaj   +1 more source

Board Gender Diversity and Environmental Credit Risk in Banking: A Global Study of Bank Governance

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the relationship between board gender diversity and environmental credit risk in the global banking sector. Using a panel dataset of 345 publicly listed banks from 75 countries over the period 2018–2022, we find that greater female representation on bank boards is significantly associated with lower environmental credit
Kenza Mouti, Erhan Kilincarslan, Jiafan Li   +2 more
wiley   +1 more source

EcoStack-Pro: an adaptive federated learning framework for interpretable ESG auditing across heterogeneous industrial sectors. [PDF]

Front Artif Intell
Azad MAK, Masum AKM, Rahman MA, Bhuiyan MTA, Noori FM, Uddin MZ.   +5 more
europepmc   +1 more source