Results 111 to 120 of about 9,138 (211)
ABSTRACT Over the past decades, sustainability has emerged as a defining global priority, reshaping firms' role in driving systemic change. In this context, corporate purpose has gained renewed prominence as a key mechanism to align organizational priorities with broader societal commitments.
Lucia Barra +2 more
wiley +1 more source
ABSTRACT Focusing on firm‐size heterogeneity, this study examines how institutional reform reshapes the effects of environmental, social, and governance (ESG) disclosure on firm value. Using 2019–2023 panel data on 1427 Japanese listed firms (before and after the 2022 Tokyo Stock Exchange reorganization and Corporate Governance Code revision), this ...
Akio Nakashima, Kimitaka Nishitani
wiley +1 more source
ABSTRACT ESG ratings for the same firm‐year often diverge, shaping capital allocation and accountability. Drawing on a structured systematic‐narrative hybrid review, I synthesize evidence across the European Union, the United States, and China and develop a transnational accountability framework that traces divergence through the measurement pipeline ...
Gary Gang Tian
wiley +1 more source
Financing Climate Action Through Fair Taxation: How SDG Engagement Reduces Corporate Tax Avoidance
ABSTRACT The transition to a low‐carbon economy, central to achieving Paris Agreement targets and Sustainable Development Goal 13 (Climate Action), requires unprecedented public and private investment. A significant climate financing gap persists, however, exacerbated by corporate practices that erode the public revenue base.
Ahmed Aboud +3 more
wiley +1 more source
ABSTRACT Despite the global emphasis on simultaneous achievement of higher growth and lower pollution (green growth), the dynamic link between eco‐innovation and CO2 emissions remains inadequately understood globally and specifically in Africa, with a complex and diverse institutional and regulatory landscape.
Idorenyin J. Okon +2 more
wiley +1 more source
Need-standardised comparisons must not become a barrier to recognising and addressing sex and gender disparities in major trauma care. [PDF]
Ageron FX +6 more
europepmc +1 more source
ABSTRACT SMEs in developing economies operate under persistently volatile environments where economic instability, regulatory uncertainte and technological disruptions threaten their survival. Here, sustainability shifts from long‐term environmental or socioeconomic performance to strategic resilience.
Edet Okon +2 more
wiley +1 more source
Bilingualism modulates functional connectivity induced by a domain-general artificial grammar learning task. [PDF]
Sheehan A +5 more
europepmc +1 more source
ABSTRACT Firm‐level Climate Action Response Plans (CARPs) comprise firms' climate change mitigation and adaptation commitments. Encouraging firms to develop CARPs is thus vital for meeting ever‐pressing climate goals. Understanding the resources and capabilities facilitating firms to develop CARPs can inform evidence‐based approaches to accelerate ...
Helena Lenihan +2 more
wiley +1 more source

