Results 171 to 180 of about 195,884 (310)

Market Perceptions of ESG Reputational Risk in the US Pharmaceutical Industry

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Negative ESG‐related reputational events generate significant corporate risks, particularly within sensitive sectors such as the pharmaceutical industry. Using novel reputational data, this research investigates investor perceptions of the consequences of experienced ESG breaches among US pharmaceutical firms.
Erdinc Akyildirim   +3 more
wiley   +1 more source

Enhancing Knowledge and Technology Transfer: Determinants and Indicators of Successful University–Industry Collaboration

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Both universities and companies create value and innovation to maintain their position and remain competitive. Different, but still similar, with two goals that are shared. With their collaboration, they can enhance their pursuit of sustainability and as well corporate social responsibility by creating and delivering value and thus ...
Jana Hojnik   +4 more
wiley   +1 more source

A Survey on Intangible Capital [PDF]

open access: yes
This study provides a survey of topics related to intangible capital, including concepts, definitions, measurement issues, and classifications. It shows that despite the growing importance of intangible capital, we do not know enough about it and only ...
Kim, YoungGak
core  

The ESG‐Financial Performance Nexus and the Moderating Role of the Financial System: Insights From the Fashion Industry

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This research focuses on the connection between ESG (Environmental, Social, and Governance) factors and financial performance in the fashion industry, grounded on stakeholder theory and signaling theory as its theoretical foundations. By examining 1144 firm‐year observations from 194 publicly listed companies in 24 countries (2013–2023), the ...
Samantha Barresi, Michele Bertoni
wiley   +1 more source

Butterflies of curriculum realisation: Investigating early implementation of the Curriculum for Wales

open access: yesThe Curriculum Journal, EarlyView.
Abstract Curriculum reform provides a vital opportunity for nations to ensure learners are equipped to fully participate as citizens in the 21st century. This paper presents an understanding of educators’ response to curriculum reform, and some of its enablers and barriers.
Alison Glover   +5 more
wiley   +1 more source

Value-relevance of expensed and capitalized intangibles - a French survey [PDF]

open access: yes
Significant difference exists between the market value and book value of firms. It could be attributed to the fact that intangible assets are not reflected in the financial statements.
Cazavan-Jeny, Anne
core   +1 more source

Policy Entrepreneurs and the Design of Administrative Reform: A Conceptual Framework and the Israeli Case

open access: yesEuropean Policy Analysis, EarlyView.
ABSTRACT What is the role of policy entrepreneurs in promoting the design of public administrative reform? We present a conceptual framework for assessing the influence of policy entrepreneurs on public administrative reform. We start by proposing a typology of the various policy entrepreneurs active in the administrative reform arena.
Nissim Cohen
wiley   +1 more source

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