Results 191 to 200 of about 3,947 (298)

Does Managerial Ability Improve Environmental Performance and Overall ESG Ratings? The Impact of the European Sustainability Reporting Mandate

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu   +2 more
wiley   +1 more source

The EFRAG draft for sustainability reporting standards for capital marked oriented SMEs (ESRS LSME)

open access: yes
Aufgrund der ab dem Berichtsjahr 2025 startenden Pflicht zur Nachhaltigkeitsberichterstattung (für große Unternehmen) sind sämtliche Regularien (ESRS-Set-1, ESRS LSME, ESRS VSME) in der Forschung und Praxis relevant wie nie zuvor.
Anzenberger, Lukas
core  

A Universal and Actionable Measure of Corporate Sustainability for Strategic Decision Making

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Managers require a universal, comparable, and decision‐useful measure of corporate sustainability that can reliably inform business strategy, yet such a tool remains absent in the literature and current practice. This paper introduces a comprehensive and operational metric—grounded in Goertz's Basic Framework for developing social science ...
Mariapia Pazienza   +2 more
wiley   +1 more source

A Systemic Model for Understanding Business Interactions With Biodiversity and Ecosystems

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Biodiversity loss and ecosystem degradation represent critical threats to human well‐being and economic resilience, challenging businesses to understand and manage their interdependence with natural systems. This study develops a systemic framework—the BioModel—that elucidates the reciprocal relationship between businesses, biodiversity, and ...
Lino Cinquini   +2 more
wiley   +1 more source

Determinants of post-stroke cognitive impairment in patients with periodontal disease. [PDF]

open access: yesJ Stroke Cerebrovasc Dis
Pikel K   +10 more
europepmc   +1 more source

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

open access: yesBusiness 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   +3 more
wiley   +1 more source

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