Results 191 to 200 of about 89,913 (381)
ABSTRACT This study investigates the causal effects of mandated ESG disclosure on two key corporate financial outcomes: earnings quality and cost of capital. Using a panel dataset of 210 publicly listed firms from eight European Union countries between 2015 and 2024, the study exploits cross‐country variation in the timing and intensity of ESG ...
Isik Akin, Meryem Akin
wiley +1 more source
The perfect storm - a moment for decarceration
The metaphorical use of the term ‘perfect storm’ has been applied to the conditions that led to a decrease in the level of incarceration for children in England and Wales in the 1980s.
Hester, Richard
core
This article explores the interplay between Integrated Urban Plans (IUPs), introduced by Italy’s post-Covid National Recovery and Resilience Plan (NRRP), and Metropolitan Cities (MCs) established in 2014 and still pursuing institutionalization.
Brunetta Baldi +2 more
doaj
Efforts towards the institutionalisation of evidence-informed decision-making. [PDF]
Boeira L +10 more
europepmc +1 more source
Challenges and Enablers in Embedding SDGs Within Sustainability Reports
ABSTRACT This study explores how Sustainable Development Goals (SDGs) are integrated into sustainability reporting (SR), emphasizing the role of reporting in advancing transparency and sustainable development. Using a systematic literature review of 139 academic articles, the research identifies four thematic clusters: Communication, Determinant ...
Francesco Pacchera +4 more
wiley +1 more source
The refinement of drug safety governance based on contradiction matrix. [PDF]
Yao Y, Yang F, Zhang W.
europepmc +1 more source
The Institutionalisation of Evaluation in Europe
V. Pattyn, Bart de Peuter
semanticscholar +1 more source
ABSTRACT The purpose of this study is to provide a comprehensive longitudinal analysis of the evolution of social sustainability within the global textile and fashion industry across two distinct regulatory eras: post‐Multifibre Agreement (2005–2018) and post‐Modern Slavery Act (2019–2023).
Amanpreet Singh +2 more
wiley +1 more source
Evaluation, foresight and participation as new elements for regional innovation policy practice: lessons from the regional innovation strategies (RIS) [PDF]
Science, technology and innovation policies are experiencing numerous developments and changes in their orientation and design, which demand corresponding adaptation of policy evaluation methods and practices. Innovation systems are evolving towards more
Haarich, Silke Nicole, Uyarra, Elvira
core

