Do ESG Frameworks Capture Corporate Health Impacts? An Analysis of the Food and Beverage Industry. [PDF]
Burgess R +9 more
europepmc +1 more source
ABSTRACT This study examines corporate environmental reporting practices among listed companies in the European Union during the period 2018–2022, within the context of the Non‐Financial Reporting Directive (NFRD). To this end, an Environmental Disclosure Index (EDI) is constructed based on qualitative reporting items, and panel‐data models are ...
Rosalva Pinto‐Braga +2 more
wiley +1 more source
Sustainable adoption of artificial intelligence and the Metaverse in higher education: an environmental, social, and governance-based analysis of pedagogical innovation and perceived student learning outcomes. [PDF]
Alqurni J.
europepmc +1 more source
ABSTRACT Drawing on dynamic capabilities view and upper echelons theory, this study shows how energy‐sector SMEs convert dynamic capabilities into green competitive advantage. We theorize that sensing–seizing–reconfiguring routines are associated with green competitive advantage only when top managers visibly prioritize environmental goals and foster a
Anna Chwiłkowska‐Kubala +4 more
wiley +1 more source
Environmental social and governance determinants of mental health in Italian regions from 2004 to 2023. [PDF]
Resta E +4 more
europepmc +1 more source
Corporate ESG Greenwashing: Does Regulatory Proximity Matter?
ABSTRACT Environmental, social, and governance (ESG) greenwashing undermines sustainable development, yet the influence of regulatory proximity on oversight is understudied. By introducing the “distance decay effect” from geoeconomics into ESG misconduct research and using a sample of Chinese listed firms from 2009 to 2022, this study reveals a ...
Weiqi Zhao +4 more
wiley +1 more source
Preferential Solvation by Trifluoroethanol Drives α-Helical Folding in the Disordered S2 Region of the Escargot Protein. [PDF]
Piccoli V +5 more
europepmc +1 more source
ABSTRACT This study analyses the association between carbon emissions and financial performance in Latin American firms. The scientific literature on this topic is limited, with little evidence available in this geographical region. This study aims to address this research gap by testing hypotheses focused on analysing how Scope 1, 2 and 3 carbon ...
Ana Isabel Mendieta‐Callirgos +3 more
wiley +1 more source
Risk Science in Practice: A Framework for Gauging Risk Principles in Domain-Specific Discourse. [PDF]
Thekdi S, Aven T.
europepmc +1 more source
Beyond the ESG Facade: Measuring and Addressing Corporate ‘Lip Service’
ABSTRACT Amid growing global attention to environmental, social and governance (ESG), this study examines the misalignment between ESG disclosures and actual practices—termed ‘lip service’—using data from Chinese firms from 2006 to 2022, constructing an index to quantify it.
Jia Xu, Mingwei Liu, Helen X. H. Bao
wiley +1 more source

