Results 241 to 250 of about 394,773 (309)
ABSTRACT This study investigates the causal effects of mandated ESG disclosure on two key corporate financial outcomes: earnings quality and cost of capital. Using a panel dataset of 210 publicly listed firms from eight European Union countries between 2015 and 2024, the study exploits cross‐country variation in the timing and intensity of ESG ...
Isik Akin, Meryem Akin
wiley +1 more source
ABSTRACT This paper investigates the relationship between corporate social responsibility (CSR) and financial performance for European firms, and the moderating roles of industry and country‐specific factors in this relationship. Studying a sample of 2340 companies across 18 countries, we find Environmental, Social and Governance (ESG) scores to ...
Veda Fatmy, Venla Haavisto, Janne Äijö
wiley +1 more source
Counterexpectational but sentences in European Portuguese
O português europeu, o francês e o inglês distanciam-se de línguas como o espanhol ou o alemão pelo facto de apenas possuírem uma conjunção adversativa. Casos como o do português são, na literatura, referidos como ambíguos por uma conjunção veicular vários valores (Horn 2001), como contraste, correção ou negação de expectativas.
openaire +2 more sources
Board Governance as a Strategic Mechanism: Carbon Risk and Firm Performance
ABSTRACT Carbon emissions are a major contributor to global warming and pose significant threats to the environment. In response to the urgency of climate change, firms are under increasing pressure to adopt policies that enhance environmental performance while reducing carbon risk.
Sarmad Ali +3 more
wiley +1 more source
ABSTRACT The circular economy is gaining traction as a transformative approach to address climate change and the shortcomings of the linear economic model, which is defined by unsustainable production and consumption patterns. This study explores the implementation of circularity principles in the Spanish automotive industry, with particular attention ...
Salvador Perez‐Canto +2 more
wiley +1 more source
Using Financial and Sustainability Ratios to Map Sectors. An Approach With Compositional Data
ABSTRACT The article aims to visualize in a single graph Spanish fish and meat processing companies with respect to solvency, energy, waste and water intensity and gender employment gap. These financial, environmental, and social indicators are ratios, which require specific statistical analysis methods.
Elena Rondós‐Casas +3 more
wiley +1 more source
The Role of National Culture in ESG Risk Management: Empirical Evidence From STOXX Europe 600
ABSTRACT This study investigates the role of national culture in influencing firms' Environmental, Social, and Governance (ESG) risk management. Anchored to institutional theory, the research focuses on Hofstede's national cultural dimensions (power distance, individualism, long‐term orientation, and uncertainty avoidance) as factors associated with ...
Alberto Tonelli +3 more
wiley +1 more source
Poly(Ionic) Liquid‐Enhanced Ion Dynamics in Cellulose‐Derived Gel Polymer Electrolytes
Advancing Energy Storage: Gel Polymer Electrolytes with Promising Potential Gel polymer electrolytes (GPEs) incorporating methyl cellulose and a range of ionic/polymeric achieved Li+ transference numbers comparable to traditional liquid electrolytes.
Tiago G. Paiva +7 more
wiley +1 more source
Revisiting Stress "Deafness" in European Portuguese - A Behavioral and ERP Study. [PDF]
Lu S +4 more
europepmc +1 more source
ABSTRACT Objective To synthesize the evidence on the associations between vegetarian and/or vegan diets (VVDs) and symptoms of orthorexia nervosa (ON) compared with omnivorous diets in the adult population. Method Following the Preferred Reporting Items for Systematic Reviews and Meta‐Analyses (PRISMA) and the Meta‐analyses of Observational Studies in ...
Valentina Díaz‐Goñi +9 more
wiley +1 more source

