Results 161 to 170 of about 3,389 (251)

Environmental Disclosure Under Mandatory Regulation in EU Listed Companies: An Institutional Analysis

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines corporate environmental reporting practices among listed companies in the European Union during the period 2018–2022, within the context of the Non‐Financial Reporting Directive (NFRD). To this end, an Environmental Disclosure Index (EDI) is constructed based on qualitative reporting items, and panel‐data models are ...
Rosalva Pinto‐Braga   +2 more
wiley   +1 more source

Novel Compound Heterozygous CFAP53 Variants in a Fetus With Situs Inversus Totalis: A Case Report. [PDF]

open access: yesCureus
Lagios S   +15 more
europepmc   +1 more source

Analyzing the Development of a Sustainable Enterprise in an Emerging Economy: Black Cacau and the Bean‐to‐Bar Philosophy

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines sustainable entrepreneurship (SE) in emerging economies through the case of Black Cacau, a Brazilian bean‐to‐bar enterprise integrating agroforestry, direct trade, and Afro‐Brazilian cultural empowerment. Adapting the Patagonia‐based framework of Allal‐Chérif et al., the study explores how SE operates under conditions of ...
Marcelo Dionisio
wiley   +1 more source

Plasticity of ventricle position after heart looping in heterotaxy with right isomerism. [PDF]

open access: yesSci Adv
Desgrange A   +11 more
europepmc   +1 more source

Synchronising Stakeholder Roles: How Do Stakeholders Actively and Dynamically Shape Networked Business Models for Sustainability?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Tackling sustainability challenges requires coordinated actions across diverse stakeholders. Sustainability‐oriented innovation thus demands networked business models for sustainability (NBMfS), where focal companies and stakeholders co‐create value through interdependent but coordinated roles.
Giovanna Attanasio, Cinzia Battistella
wiley   +1 more source

Minimum and Average Heart Rates in Pediatric Fontan Patients with Favorable Postoperative Outcomes: A Holter Monitoring Study. [PDF]

open access: yesPediatr Cardiol
Barrale P   +8 more
europepmc   +1 more source

Strategic Implications of Mandatory ESG Assurance and Its Impact on Competitive Advantage: Evidence From European Market Reactions

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The EU has recently introduced, for the first time, a market‐wide mandatory assurance requirement for sustainability reporting under the Corporate Sustainability Reporting Directive (CSRD). The directive mandates that affected firms obtain independent third‐party assurance for their ESG reports. This study examines the equity market's reaction
Zelalem Abay
wiley   +1 more source

Deep learning for vessel segmentation and flow analysis to identify clusters associated with adverse outcomes in a fontan patient registry. [PDF]

open access: yesSci Rep
Yao T   +16 more
europepmc   +1 more source

The Heterogeneous Impact of Non‐Financial Reporting Directive Legal Implementation on ESG Performance in EU‐Listed Companies

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of EU Directive 2014/95/EU (NFRD) on the Environmental, Social and Governance (ESG) performance of EU‐listed companies, focusing on variations across ESG dimensions and national institutional contexts. Using a dataset of 19,036 observations from 2010 to 2022, we apply a time‐varying Difference‐in‐Differences ...
Yuqing Xiao, Antonio Somoza
wiley   +1 more source

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