Results 101 to 110 of about 10,274 (246)

Drivers of Sustainability Disclosure in the Healthcare Sector: Empirical Evidence From Portugal

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the determinants of online sustainability disclosure in the Portuguese public hospital sector, contributing to the growing literature on sustainability disclosure in healthcare organizations from a context that remains largely underexplored.
Yolanda Ramírez, Francisco Montero
wiley   +1 more source

From Dictionaries to Deep Learning: A Systematic Mapping Review of the Natural Language Processing Tasks Used to Analyze Sustainability Reports

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study aims at shedding light on the vast landscape of natural language processing (NLP) tasks used when analyzing sustainability reports or sustainability within integrated annual reports. A systematic literature review is carried out, identifying 160 studies of relevance.
Hannes Cordes
wiley   +1 more source

Climate Risks and Firm Value: Evidence From the Agribusiness Industry

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates how climate risks influence the firm value of agribusiness companies worldwide relative to firms operating in other sectors, emphasizing investors' responses to corporate climate risk management and exposure to climate‐related risks.
Elise Soerger Zaro   +2 more
wiley   +1 more source

Stakeholder Divergence in Sustainability Materiality Assessments: Evidence From a European Corporate Group Under the Corporate Sustainability Reporting Directive

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines differences in stakeholders' perceptions of ESG issues in a European corporate group and their implications for double materiality assessment under the Corporate Sustainability Reporting Directive. Drawing on stakeholder theory, it analyses survey responses from 15 stakeholder groups and compares perceived ESG importance ...
Agnieszka Szulc‐Obłoza   +4 more
wiley   +1 more source

Do Legal Origins Shape the Nexus Between Environmental, Social, and Governance Performance and Financial Performance in Europe

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines whether the relationship between environmental, social, and governance (ESG) performance and financial performance varies across legal systems in Europe. Drawing on institutional theory, we argue that legal origins shape how sustainability practices translate into financial outcomes.
Nuria Alcalde‐Fradejas   +2 more
wiley   +1 more source

When Does ESG Misconduct Cost the CEO? Sustainability Orientation and Compensation Outcomes Across European Firms

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study provides new evidence on when environmental, social, and governance (ESG) controversies are associated with adverse CEO compensation outcomes and whether these consequences depend on firms' prior ESG orientation. Using 9131 firm‐year observations from listed firms in 11 European countries over 2015–2023, we examine the associations ...
László Szívós, Katalin Pádár
wiley   +1 more source

Readability of German Sustainability Reports: The Role of ESG Performance and Audit Committee Characteristics

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This paper examines whether firms' environmental, social and governance (ESG) performance and audit committee (AC) characteristics—size, number of meetings, attendance rate at meetings, and gender diversity—are associated with the readability of sustainability reports.
Julian Kordisch, Reiner Quick
wiley   +1 more source

Health Services Utilization by Individuals With Eating Disorders in Norway: A Nationwide Register‐Linkage Study

open access: yesEuropean Eating Disorders Review, EarlyView.
ABSTRACT Objective This study investigated healthcare utilization by individuals with an eating disorder (ED) stratified by age and ED diagnosis. Method Data were retrieved from the Norwegian Patient Registry (NPR) and the Control and Payment of Health Reimbursements (KUHR).
Anne Martina Kraus   +4 more
wiley   +1 more source

Criminalizing genomic discrimination: protecting human dignity under UAE and French law. [PDF]

open access: yesFront Med (Lausanne)
Gourari F   +4 more
europepmc   +1 more source

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