ABSTRACT This study examines how engineering trained chief executive officers (CEOs) determine firms' sustainability performance and greenwashing behavior in Australian listed firms from 2016 to 2024. Drawing on Upper Echelons theory and Imprint theory, we argue that engineering cognition influences environmental strategy by providing conservative ...
Sulochana Dissanayake +1 more
wiley +1 more source
Establishing a Consensus-Based Definition of Air Medical Transport Need for Rural Patients After Injury: Results from a Delphi Survey. [PDF]
Brown JB +30 more
europepmc +1 more source
Orchestrating Green Transformation: How AI Adoption Enables Corporate Carbon Neutrality
ABSTRACT As carbon neutrality has become a central goal of global climate governance, how firms achieve low‐carbon transformation has emerged as a critical research issue. However, prior studies have primarily focused on macro‐ or industry‐level analyses, offering limited and fragmented insights into how digital technologies—particularly AI—affect firm‐
Xiaonan Dong, Sungjin Son
wiley +1 more source
KoTaP: A Panel Dataset for Corporate Tax Avoidance, Performance, and Governance in Korea. [PDF]
Na H +5 more
europepmc +1 more source
ABSTRACT Corporations increasingly use Environmental, Social, and Governance (ESG) reports to articulate their commitments, priorities, and performance in sustainability governance. This study examines how Korean firms have configured and reconfigured their sustainability discourses across industries and time using 634 sustainability reports (2014–2024)
Taedong Lee +3 more
wiley +1 more source
Comparative socioeconomic, environmental and technical analysis of conventional versus smart sustainable integrated multi-trophic aquaponics systems. [PDF]
Goda AMA +7 more
europepmc +1 more source
Financial Health and Environmental Transparency in the Catalan Pharmaceutical Sector (2019–2023)
ABSTRACT This study examines the relationship between financial health (2019–2023) and the transparency of environmental information disclosure in leading Catalan pharmaceutical companies. Based on an economic–financial analysis of financial statements and environmental information reported in accordance with the European Sustainability Reporting ...
Núria Arimany‐Serrat +3 more
wiley +1 more source
Financial constraints and corporate bankruptcy risks in China: The buffer role of cash holdings. [PDF]
Luu QT, Nguyen HTT, Tran TND, Ho TT.
europepmc +1 more source
ABSTRACT This study examines how macroeconomic and firm‐level financial factors shape environmental, social and governance (ESG) disclosures across different institutional environments. The study utilises 41,060 firm‐year observations from 14 developed and emerging economies covering the period 2015–2024.
Okan Garip, Talha Gezgin
wiley +1 more source
Vira Workspace: A Novel Online Object-Oriented Framework as a SaaS for the Modeling and Simulation of Petrochemical Plant Networks. [PDF]
Fakhroleslam M.
europepmc +1 more source

