Virtue Ethics, Corporate Sustainability, and Tax Disclosure: Evidence From Global Fortune 500
ABSTRACT Drawing on virtue ethics, this paper explores how corporate virtues influence sustainability performance and whether this, in turn, affects tax disclosure. Using a sample of 339 companies from the 2021 Fortune Global 500 list, our findings indicate that corporate virtues significantly drive sustainability performance.
Chiara Mio+2 more
wiley +1 more source
The impact of socioeconomic factors on pancreatic cancer care utilization. [PDF]
Khani M+6 more
europepmc +1 more source
Bridging the ESG Credibility Gap: The Role of Institutional Investors in Mitigating ESG Decoupling
ABSTRACT Because of their capacity for sustained and informed monitoring, institutional investors are uniquely positioned to enhance corporate transparency and mitigate ESG decoupling, the gap between corporate sustainability rhetoric and reality. This study examines whether and under what circumstances institutional ownership contributes to aligning ...
Catarina Cepêda+2 more
wiley +1 more source
Cardiological rehabilitation, prehabilitation, and cardiovascular prevention in adults with congenital heart defects: tasks and services of the German Pension Insurance-part 1: preventive cardiology and prehabilitation. [PDF]
Barth J+21 more
europepmc +1 more source
Evaluating the Influence of Board Characteristics on Environmental Decoupling: Evidence From Europe
ABSTRACT This study investigates the relationship between corporate governance characteristics and environmental decoupling, that is, the misalignment between environmental disclosure and environmental performance. We analyze a sample of 728 European companies (3061 firm‐year observations) belonging to 18 industries and 20 different countries from 2017
Sabrina Pisano+3 more
wiley +1 more source
Reinsurance-investment game between two α-maxmin mean-variance insurers. [PDF]
Zhang Q, Zhou G, Fu J.
europepmc +1 more source
ABSTRACT This study aims to investigate the nexus of artificial intelligence (AI) and circular economy (CE) activities in integrated reporting (IR) practices. The study used data on the top 100 most sustainable corporations provided by Corporate Knights, which analyses roughly 7000 public firms with annual revenue of at least US$ $1 billion and the Dow
Sarfraz Nazir+3 more
wiley +1 more source
Potential for use of Al/machine learning for pharmacovigilance: Is there a role for regulators?
British Journal of Clinical Pharmacology, EarlyView.
Christina Gao+3 more
wiley +1 more source