Results 201 to 210 of about 3,947 (298)

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

Long-term outcomes in the pre-moyamoya stage of <i>RNF213</i>-related vasculopathy presenting with ischaemic stroke or transient ischaemic attack: insights from the NCVC Genome Registry. [PDF]

Lancet Reg Health West Pac
Yoshimoto T, Hattori Y, Ishiyama H, Kiyoshige E, Ogata S, Nishimura K, Okada Y, Akaiwa Y, Kawamoto M, Ichijo M, Inoue H, Mizuno T, Tomimoto H, Kawakami D, Ihara M.   +14 more
europepmc   +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

Pimavanserin safety in adult and elderly patients with neuropsychiatric symptoms related to neurodegenerative disease: An open-label extension study. [PDF]

J Alzheimers Dis
Cubała WJ, Berrio A, Chi-Burris K, Alva G, Chrones L, Pathak S.   +5 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

The association between the systemic immune-inflammation index and in-hospital mortality among acute ischemic stroke with atrial fibrillation patients undergoing intravenous thrombolysis. [PDF]

Front Cardiovasc Med
Aierken K, Ma L, Zhu Y, Jin X, Zhu Y, Zhou J, Gao J, Zhao H, Wang T, Li S.   +9 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

Oral Steroid Pulse Therapy for Polymyalgia Rheumatica. [PDF]

Cureus
Inokuma S, Sasaki A, Fukushima S, Miike S, Tamura J, Gotoh Y, Hara K, Motoshima T.   +7 more
europepmc   +1 more source

Beyond Reporting: The Integration of Climate Change and Biodiversity Into Business Strategies and Governance Structures of Swedish Firms and Financial Institutions

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper analyses how large Swedish firms and financial institutions integrate climate change and biodiversity into their business strategies and governance structures. Using unique 2022 and 2023 survey data and logistic probability models, we examine how internal and external factors shape early responses to the EU Taxonomy and the CSRD ...
Fredrik N. G. Andersson, Susanne Arvidsson   +1 more
wiley   +1 more source