Results 151 to 160 of about 116,607 (257)

Productivity and Emissions in Italian Agriculture: A Farm‐Level Efficiency Analysis

Business Strategy and the Environment, EarlyView.
ABSTRACT Achieving the European Union climate‐neutrality objectives requires metrics that jointly assess farm productivity and greenhouse gas emissions at a granular level. However, harmonized evidence for benchmarking the productivity–emissions nexus of Italian farms remains limited.
Giulio Fusco, Yari Vecchio, Margherita Masi, Michele Borgia   +3 more
wiley   +1 more source

Fcγ receptor expression on monocytes and association with etanercept efficacy in rheumatoid arthritis: a prospective cohort study. [PDF]

Front Pharmacol
Wang T, Li H, Zhu L, Pan Y, Luo J, Zhang J, Hu N, He L, Sun Y.   +8 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

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

Comparison of Changes in Biomarkers With Changes in Endoscopic Scores in Patients With Ulcerative Colitis: A Single-Center, Retrospective, Observational Study. [PDF]

JGH Open
Yamada Y, Ishida N, Takebe T, Takahashi K, Asai Y, Yamade M, Iwaizumi M, Hamaya Y, Yamada T, Osawa S, Sugimoto K.   +10 more
europepmc   +1 more source

Corporate Waste Management and Investment Efficiency: Does the CSR Committee Matter? Evidence From France

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the relationship between waste management outcomes and corporate investment efficiency, as well as the moderating role of CSR committees, using a panel of 267 non‐financial French listed firms over the period 2011–2022.
Bilel Bzeouich, Nadia Ben Farhat, Khaled Hussainey   +2 more
wiley   +1 more source

Development of an artificial neural network-based egress model incorporating the egress safety ratio under fire in postpartum care center buildings. [PDF]

Sci Rep
Darkhanbat K, Erdenebaatar A, Heo I, Choi SH, Jeong H, Kim KS.   +5 more
europepmc   +1 more source

Unpacking ESG Controversies: A Proposed Integrated Framework of Organizational Frictions and Fallout From a Systematic Literature Review

Business Strategy and the Environment, EarlyView.
ABSTRACT Research on ESG controversies has expanded rapidly, but findings remain fragmented and lack a unifying perspective. This study conducts a PRISMA‐guided, framework‐based systematic review of 68 empirical articles published between 2018 and 2025 (May) to synthesize the main determinants and consequences of ESG controversies.
Cristina Alexandrina Ştefănescu, Andra Larisa Suciu   +1 more
wiley   +1 more source

ESG Uncertainty in Supply Chains: How Rating Divergence Shapes Buyer–Supplier Trade Credit

Business Strategy and the Environment, EarlyView.
ABSTRACT Uncertainty in environmental, social, and governance (ESG) ratings has raised concerns about the reliability of sustainability evaluations and their consequences for interfirm relationships. Although prior research has highlighted firm‐level financial outcomes of ESG rating divergence, little is known about its implications for buyer–supplier ...
Liukai Wang, Na A., Yu Gong, Steve Brown
wiley   +1 more source