Results 251 to 260 of about 182,164 (324)

Do Sustainable Development Goal Disclosure Matter? Unpacking Value Relevance in the European Context

open access: yesBusiness Strategy and the Environment, Volume 35, Issue 2, Page 1610-1626, February 2026.
ABSTRACT This study explores the value relevance of Sustainable Development Goal (SDG) disclosures by European listed firms, responding to calls for greater integration of sustainability into corporate strategy and reporting. Drawing on agency theory and voluntary disclosure theory, we examine whether the quality of SDG‐related disclosures affects firm
Gianluca Gabrielli   +2 more
wiley   +1 more source

Springer Open Access Publication Current Environmental Health Report Social Equity in True Cost Accounting of Food. [PDF]

open access: yesCurr Environ Health Rep
Scialabba NE   +5 more
europepmc   +1 more source

Sustainability Reporting and Performance: Do Italian Companies Manage Their Narratives in Mandatory Settings?

open access: yesBusiness Strategy and the Environment, Volume 35, Issue 2, Page 2434-2452, February 2026.
ABSTRACT Sustainability disclosure is a topic of growing interest worldwide, especially after the adoption of the Directive 2014/95/EU (NFRD), which mandates specific classes of companies in the European Union to disclose a series of information regarding ESG issues.
Maria Chiara Demartini   +2 more
wiley   +1 more source

Toward a Business‐Oriented Concept of Natural Capital and Its Measurement in Organizations

open access: yesBusiness Strategy and the Environment, Volume 35, Issue 2, Page 2482-2501, February 2026.
ABSTRACT The growing importance of sustainability in corporate governance, driven by emerging regulations such as the Corporate Sustainability Reporting Directive (CSRD) and the forthcoming ISO 14054, has renewed interest in the concept of natural capital.
Vera Amicarelli   +5 more
wiley   +1 more source

Measurement of serum 1,5-AG provides insights for diabetes management and the anti-viral immune response. [PDF]

open access: yesCell Mol Life Sci
Wei MTZ   +13 more
europepmc   +1 more source

The Hidden Trade‐Offs in B Impact Assessment

open access: yesBusiness Strategy and the Environment, Volume 35, Issue 2, Page 3044-3060, February 2026.
ABSTRACT B Corporation (B Corp) certification has emerged as a prominent framework for measuring and validating corporate social and environmental performance. This paper examines how different parts of the B Impact Assessment (BIA) influence overall performance and shape sustainability strategies in certified organisations. Using a combination of data
Ruth Cherrington   +2 more
wiley   +1 more source

Graph‐theoretic reliability index for assessing the impact of capital and operating cost constraints in designing reliable energy hubs

open access: yesThe Canadian Journal of Chemical Engineering, Volume 104, Issue 2, Page 569-593, February 2026.
Abstract Component failures in integrated heating and cooling networks impact reliable energy supply. This work studies reliability of heating and cooling systems constrained either by the annualized capital cost (ACC) or by the annualized total cost (ATC).
Arman Khani, Vladimir Mahalec
wiley   +1 more source

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