Results 181 to 190 of about 5,901 (304)

Environmental Disclosure Under Mandatory Regulation in EU Listed Companies: An Institutional Analysis

Business Strategy and the Environment, EarlyView.
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, Pedro Lorca Fernández, Javier de Andrés Suárez   +2 more
wiley   +1 more source

Artificial intelligence and machine learning in bariatric surgery: a comprehensive systematic review. [PDF]

Langenbecks Arch Surg
Vitiello A, Berardi G, Spagnuolo M, Peltrini R, Pilone V.   +4 more
europepmc   +1 more source

From Capabilities to Competitive Greening: Managerial Commitment and Green Shared Vision as Serial Mediators in Energy‐Sector SMEs

Business Strategy and the Environment, EarlyView.
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, Szymon Cyfert, Kamila Malewska, Michał Chomicki, Maciej Mitręga   +4 more
wiley   +1 more source

Interpretable ESG-sentiment hybrid deep learning for asset return forecasting with quantified interactions and latency-aware deployment. [PDF]

Sci Rep
Mishra S, Mayaluri ZL, Liew CY, Sahoo PK, Samantaray AK.   +4 more
europepmc   +1 more source

Corporate ESG Greenwashing: Does Regulatory Proximity Matter?

Business Strategy and the Environment, EarlyView.
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, Zhichao Chen, Muhammad Nadeem, Guanghua Xu, Nader Atawnah   +4 more
wiley   +1 more source

ESG reporting in shipping companies

Τα περιβαλλοντικά, κοινωνικά και διοικητικά κριτήρια (ESG) έχουν αποκτήσει αυξανόμενη σημασία στη ναυτιλιακή βιομηχανία, καθώς οι εταιρείες αντιμετωπίζουν μεγαλύτερη πίεση να υιοθετήσουν βιώσιμές πρακτικές. Οι ναυτιλιακές εταιρείες ενσωματώνουν το πλαίσιο ESG για να ενισχύσουν τη διαφάνεια, να διαχειριστούν τις περιβαλλοντικές επιπτώσεις και να ...
openaire   +1 more source

Green accounting and ESG-driven eco-efficiency in European financial institutions: A two-stage DEA-CRITIC-TOPSIS evaluation. [PDF]

PLoS One
Sklavos G, Zournatzidou G, Ragazou K, Sariannidis N.   +3 more
europepmc   +1 more source

Analysis of Readiness of the Selected Company for ESG Reporting

Bakalárska práca sa zaoberá analýzou pripravenosti vybraného podniku na ESG reporting. Cieľom je zhodnotiť súčasný stav pripravenosti v jednotlivých oblastiach ESG a navrhnúť odporúčania ku zlepšeniu pripravenosti.
Barteková, Michaela
core  

How Do Carbon Emissions Affect the Performance of Listed Latin American Firms? The Moderating Effect of Financial Slack

Business Strategy and the Environment, EarlyView.
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, Maria Carmen Pérez‐López, Ismael Muñoz‐Pérez, Germán López‐Pérez   +3 more
wiley   +1 more source

A 14-Day Sleep Hygiene Intervention Improves Aerobic Performance and Reduces Anticipatory Cortisol in University Soccer Players. [PDF]

Sports (Basel)
Broodryk A, Broodryk R.
europepmc   +1 more source