Results 231 to 240 of about 106,623 (304)

Conceptualizing Corporate Political Activity for Sustainability Governance—The CPA Cube

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Sustainability transformations in the economy, and related public policy decisions, are highly contested, attracting business involvement. To better understand how business influence on government impacts the success or failure of sustainability governance efforts, this paper extends the literature on corporate political activity (CPA) by ...
Burkard Eberlein, Janina Grabs
wiley   +1 more source

Sustainability‐Focused or Unfocused CSR Committees: Which Ones Are Beneficial for Corporate Environmental Performance?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the relationship between corporate social responsibility (CSR) committees' mandates, the characteristics of their chairs, and corporate environmental performance. Employing the whole sample of Italian industrial firms listed on Euronext Milan, we find that only sustainability‐focused CSR committees are positively ...
Kevin Pirazzi Maffiola   +3 more
wiley   +1 more source

The choice of time scales in survival analysis has implications: calendar time versus patients' time-to-event. [PDF]

open access: yesBMC Med Res Methodol
Vilsmeier J   +5 more
europepmc   +1 more source

Whose Sustainability Counts? Board Governance, ESG Ratings, and Sustainable Development Goals: Evidence on the ESG–SDG Wedge

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Institutional investors increasingly rely on ESG ratings to evaluate financially material sustainability risks, while governments promote corporate alignment with the United Nations Sustainable Development Goals (SDGs). Because these frameworks differ substantially in capital market salience and monitoring intensity, board oversight may not ...
Mohamed Hegazy   +2 more
wiley   +1 more source

SDG Forward Faster in the Face of Geopolitical and Climate Risks: Does CEO Power Strengthen This Relationship?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT In a macroeconomic environment characterised by systemic disruptions and global uncertainty, companies are forced to reconfigure their sustainability strategies. This study examines the combined impact of geopolitical and climate risks on corporate commitment to and actual progress toward the United Nations (UN) Sustainable Development Goals ...
Isabel‐María García‐Sánchez
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

Comparison on knowledge of health insurance between urban and rural elderly people: a cross-sectional study. [PDF]

open access: yesDiscov Public Health
Shama FF   +5 more
europepmc   +1 more source

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