Results 111 to 120 of about 6,179 (296)
A Universal and Actionable Measure of Corporate Sustainability for Strategic Decision Making
ABSTRACT Managers require a universal, comparable, and decision‐useful measure of corporate sustainability that can reliably inform business strategy, yet such a tool remains absent in the literature and current practice. This paper introduces a comprehensive and operational metric—grounded in Goertz's Basic Framework for developing social science ...
Mariapia Pazienza +2 more
wiley +1 more source
The Influence of Corporate Sustainability Rating Methodology on Disclosure Behavior
ABSTRACT The rise of environmental, social, and governance (ESG) investing has illuminated long‐standing concerns over the ability for sustainability rating schemes to accurately convey sustainability‐related performance of firms. This study theorizes and empirically examines how a detailed and transparent rating methodology influences what information
Patrick J. Callery
wiley +1 more source
ABSTRACT As social and environmental challenges intensify, the EU has introduced the Corporate Sustainability Reporting Directive (CSRD), mandating sustainability reporting through the European Sustainability Reporting Standards (ESRS). The standards mandate a double materiality assessment but leave uncertainty about the structure and contents of the ...
Jørgen Kjøsen Lindgren +2 more
wiley +1 more source
Large icebergs characteristics from altimeter waveforms analysis
Large uncertainties exist on the volume of ice transported by the Southern Ocean large icebergs, a key parameter for climate studies, because of the paucity of information, especially on iceberg thickness.
Girard-ardhuin, Fanny +7 more
core +1 more source
ABSTRACT The agri‐food sector is vital to economic development, but it exerts significant environmental and social pressures. This study draws on the natural resource‐based view. It investigates the strategic sustainability‐performance nexus in the global food and beverage industry using a longitudinal dataset (2013–2023) of 633 firms across the EU ...
Alessandro Bernardo +5 more
wiley +1 more source
Icebergs of Newfoundland and Labrador
This site contains an extensive list of frequently asked questions and short answers regarding the characteristics of icebergs. In addition, there are links to detailed descriptions of the six main types of icebergs, other interesting facts about ...
Stephen Bruneau
core
ABSTRACT This study investigates the relationship between financial constraints and a firm's sustainability performance. Our empirical analysis utilises a panel of 40,445 observations from 9466 listed non‐financial firms across 44 countries, spanning the period from 2002 to 2019.
Boying Xu +2 more
wiley +1 more source
The legal status of the icebergs in the international law should be studied taking into account both its legal status as the place where this resource is present. The icebergs are an ice formation composed of fresh water that can float adrift in the sea,
Lertora Pinto, Francisco
core
Stock Market Reactions to Climate Risk Events: A Systematic Literature Review and Research Agenda
ABSTRACT As global warming intensifies, climate risks' impact on firm value has become a critical concern for academia and investors. This systematic literature review analyzes 50 event studies in this research field, classifying them by climate risk type.
Mario Schuster, Rainer Lueg
wiley +1 more source
During the Norwegian Antarctic Research Expedition 1978–79, two experiments were carried out to measure flow around icebergs. Drogues were equipped with surface markers constructed to drift with the flow at various levels down to 260 m. They were tracked
A. Foldvik, Y. Gjessing, T. Gammelsrød
core +1 more source

