ABSTRACT ESG practices offer various benefits for family firms; however, there has been limited focus on how these practices can specifically advantage the owning family. To address this gap, we conduct a multiple‐case study of six Italian family firms.
Rafaela Gjergji +4 more
wiley +1 more source
Advancing system of systems engineering using intangible value logic measurements from intellectual capital thinking approach. [PDF]
Zaghwan A +3 more
europepmc +1 more source
ABSTRACT Mitigating environmental, social, and governance (ESG) decoupling is essential to advancing reliable sustainability disclosure and ensuring that ESG reporting fulfills its intended purpose. This study aims to provide critical insights into the organizational and contextual elements that could intensify or diminish ESG decoupling. Using a multi‐
Catarina Cepêda +2 more
wiley +1 more source
Industrial upgrading and new quality productive forces: evidence from Chinese industrial parks. [PDF]
Li C, Wang M.
europepmc +1 more source
The Role of Business R&D in Environmental Sustainability: Evidence From the Nordic Countries
ABSTRACT As environmental sustainability becomes an increasingly important concern for advanced economies, the role of business innovation in relation to environmental outcomes has attracted increasing attention. This study examines the relationship between business enterprise research and development (BERD) and environmental sustainability in the ...
Abdullah Emre Caglar +2 more
wiley +1 more source
Measurement, spatiotemporal evolution, and obstacle factor diagnosis of new quality productive forces in China's leading TCM manufacturing enterprises. [PDF]
Zhiguang L +4 more
europepmc +1 more source
Digital and Gender Attributes of IC in Sustainability Reporting of Italian Firms
ABSTRACT Italian listed enterprises increasingly rely on intellectual capital (IC) to enhance competitiveness and sustainability performance. As IC, comprising human, structural, and relational capital, is rarely recognised in financial statements due to the lack of standardised frameworks, its disclosure has gained relevance in sustainability ...
Alessandra Buonasera, Simona Catuogno
wiley +1 more source
The impact of the consistency evaluation policy of generic drugs on the integration of innovation chain and industrial chain in the pharmaceutical manufacturing industry. [PDF]
Xie Y, Zhang W.
europepmc +1 more source
Environmental Responsibility and Financial Performance: The Mediating Role of Sales in Korean Firms
ABSTRACT This study investigates the mediating role of sales in the relationship between environmental responsibility (ER) and financial performance (FP) through the lens of green consumerism. Using Korean ESG ratings between 2019 and 2022 and financial data from the Kis‐Value Database, we show that ER does not directly enhance FP but indirectly ...
Arturo Garcia, Sang‐Ho Lee
wiley +1 more source
ESG disclosure quality and firm valuation under economic policy uncertainty: Evidence from Chinese A-share listed firms. [PDF]
Tang CH, Luo F.
europepmc +1 more source

