Results 101 to 110 of about 56,885 (337)

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

The synergistic action between anhydride grafted carbon fiber and intumescent flame retardant enhances flame retardancy and mechanical properties of polypropylene composites

open access: yesScience and Technology of Advanced Materials, 2018
The applications of polypropylene/carbon fiber (PP/CF) composite are hindered by the high flammability of PP substrate. This work reports a facile solvothermal method to modify CF though grafting maleic anhydride (MAH) on its surface, with the goal of ...
Hai-ming Deng   +7 more
doaj   +1 more source

Physiological evaluation of the provisional side-branch intervention strategy for bifurcation lesions using instantaneous wave-free ratio

open access: yesIndian Heart Journal, 2018
Background: The provisional side-branch intervention strategy remains the gold standard approach for repair of coronary bifurcation lesions. We performed this study to evaluate the clinical and functional outcomes of using the instantaneous wave-free ...
Mohamed Shaheen   +6 more
doaj   +1 more source

IFR fuel cycle--pyroprocess development [PDF]

open access: yes, 1992
The Integral Fast Reactor (IFR) fuel cycle is based on the use of a metallic fuel alloy, with nominal composition U-2OPu-lOZr. In its present state of development, this fuel system offers excellent high-burnup capabilities.
Ackerman, J. P.   +4 more
core   +2 more sources

Climate‐Related Disclosure and Bank Performance: Does Bank Type Matter?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper investigates whether climate‐related disclosure (CRD) affects the financial performance of conventional banks (CBs) and Islamic banks (IBs) differently. Using a unique hand‐collected dataset on CRD for 591 banks (422 CBs and 169 IBs) from 24 countries over a 4‐year period, we examine how the relationship between CRD and financial ...
Rasim Simsek   +2 more
wiley   +1 more source

Strategic Approaches to ESG Reporting: Analysing ESG Disclosures of Listed Companies

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study adopts an exploratory approach to examine how firms communicate strategic orientation through ESG disclosures. Using a validated dictionary of exploration and exploitation language, we analyse 278 ESG reports from all UAE‐listed companies between 2020 and 2023, classifying ESG disclosures as exploration‐dominant, exploitation ...
Cintia Külzer‐Sacilotto   +1 more
wiley   +1 more source

Structure of pumpkin pectin and its effect on its technological properties

open access: yesApplied Rheology, 2022
Salima Baississe   +3 more
doaj   +1 more source

Do Corporate ESG Disclosures Drive Consumer Demand (Sales)? The Role of Environmental Sensitivity

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The question of whether strong environmental, social, and governance (ESG) disclosure largely benefits high‐demand customers or if it generates value across all sales levels is yet to be empirically verified. This study, therefore, examines how ESG performance influences consumer demand (sales outcomes) among listed firms across African ...
Idorenyin J. Okon   +2 more
wiley   +1 more source

The Role of Biodiversity Footprinting Within the Nature‐Related Assessment, Disclosure, and Target‐Setting Landscape

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT As awareness of business–nature interdependencies grows, organizations face increasing demands to assess and manage their nature‐related value chain impacts. Policies, standards, frameworks, and metrics are emerging to support impact measurement, disclosure, and target‐setting.
Brayshna Kundi   +2 more
wiley   +1 more source

Reframing the Architecture of Climate‐Related Knowledge: Beyond Disclosure, Toward Strategic Translation

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Climate change has generated an unprecedented expansion of disclosure frameworks, metrics, and governance instruments intended to inform corporate strategy. Yet firms continue to differ markedly in how climate‐related knowledge is interpreted, prioritized, and embedded in decision‐making. This paper addresses this paradox by shifting attention
Giuseppe Modaffari   +2 more
wiley   +1 more source

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