Results 141 to 150 of about 259,308 (356)
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
Efficacy of a Multicomponent Occupational Therapy Intervention on Balance, Functional Mobility, and Proprioception in Institutionalized Older Adults: A Randomized Controlled Pilot Trial [PDF]
Alejandro Caña-Pino, Alba Marín-Rubio
openalex +1 more source
Contemporary Flat-Tax Reforms in Eastern Europe. Causes of Diverse Approaches : A comparison of Slovakia, Czech Republic and Germany. [PDF]
The paper deals with the issue of contemporary flat-tax reforms in Eastern Europe and aims to account for the different approaches that various European countries adopted towards the idea of a flat-tax.
Antalova, Livia
core
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
Institutionalizing the Credit Rating Agencies in Iran [PDF]
Purpose: The purpose of this article was to develop a framework for the institutionalization of credit rating agencies in Iran, considering the institutional components and the socio-economic conditions of the country.
Abdolhamid Shams +2 more
doaj
ABSTRACT Businesses are increasingly striving to reduce their carbon footprint, with carbon offsetting emerging as a viable pathway towards achieving carbon neutrality. Such efforts signify a demonstrated commitment to fostering environmental sustainability and contributing to a more sustainable future.
Sanjeev Yadav +4 more
wiley +1 more source
ABSTRACT This study investigates how directors with environmental protection (EP) backgrounds influence corporate biodiversity concern (BIO) among Chinese A‐share listed firms from 2008 to 2023. Drawing on Upper Echelons Theory, we argue that directors' environmental expertise shapes firms' biodiversity strategies.
Chengming Huang +2 more
wiley +1 more source
Halitosis and associated factors in institutionalized elderly persons
Maria Cecília Azevedo de Aguiar +3 more
openalex +1 more source
Review of Philippine Health Laws and its Implication to HTA Institutionalization [PDF]
Deinzel R. Uezono +6 more
openalex +1 more source

