Results 121 to 130 of about 15,867 (262)

Firm‐Size Heterogeneity in the Effects of ESG Disclosure on Firm Value Under Institutional Reform: Evidence From Japan

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Focusing on firm‐size heterogeneity, this study examines how institutional reform reshapes the effects of environmental, social, and governance (ESG) disclosure on firm value. Using 2019–2023 panel data on 1427 Japanese listed firms (before and after the 2022 Tokyo Stock Exchange reorganization and Corporate Governance Code revision), this ...
Akio Nakashima, Kimitaka Nishitani
wiley   +1 more source

Carving Out Central Europe as a Space of Legal Culture: A Way Out of Peripherality?

open access: yesWroclaw Review of Law, Administration and Economics, 2016
Mańko Rafał   +2 more
doaj   +1 more source

EU protection requirements for ePortfolios in clinical healthcare education. [PDF]

open access: yesBMC Med Educ
Embo M   +5 more
europepmc   +1 more source

Intertwining HR Practices and Sustainability: A Cross‐Systematization of the Current Literature

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Nowadays, organizations are experiencing a reorientation of their corporate strategies to pursue the Sustainable Development Goals (SDGs). Here, not only can the concept of sustainability be interpreted in several ways but even each human resource (HR) practice seems to contribute to sustainable business performance differently.
Silvia Barghini   +2 more
wiley   +1 more source

ESG Measurement and Ratings Divergence: A Cross‐Jurisdictional Review of Institutional, Stakeholder, and Digital Accountability Perspectives

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT ESG ratings for the same firm‐year often diverge, shaping capital allocation and accountability. Drawing on a structured systematic‐narrative hybrid review, I synthesize evidence across the European Union, the United States, and China and develop a transnational accountability framework that traces divergence through the measurement pipeline ...
Gary Gang Tian
wiley   +1 more source

Financing Climate Action Through Fair Taxation: How SDG Engagement Reduces Corporate Tax Avoidance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The transition to a low‐carbon economy, central to achieving Paris Agreement targets and Sustainable Development Goal 13 (Climate Action), requires unprecedented public and private investment. A significant climate financing gap persists, however, exacerbated by corporate practices that erode the public revenue base.
Ahmed Aboud   +3 more
wiley   +1 more source

Locked in Transition: Examining the Role of Paradoxical Tensions in the Transition From Industrial Cluster to Eco‐Clusters

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Industrial clusters are central to the circular economy transition, yet how they develop into eco‐clusters and the paradoxical tensions this transformation fuels remain underexplored. Drawing on 48 in‐depth interviews and secondary data from a Turkish textile‐recycling cluster, we develop an empirically grounded model of eco‐cluster transition
Tulin Dzhengiz   +2 more
wiley   +1 more source

Pharmaceutical governance system for costly drugs through human rights due diligence. [PDF]

open access: yesBMJ
Lemmens T   +5 more
europepmc   +1 more source

Home - About - Disclaimer - Privacy