Understanding and improving the language of business: How accounting and corporate reporting research can better serve business and society. [PDF]
Fülbier RU, Sellhorn T.
europepmc +1 more source
From Text to Value: Measuring and Pricing Firm Climate Risk Exposure
ABSTRACT We examine how the prominence and tone of climate risk disclosures affect firm value and strategic climate positioning for large European nonfinancial companies. We developed a firm‐level climate risk exposure (CRE) index that assesses climate risks within corporate narratives across four EU categories: transition risk, physical risk ...
Stefano Dell'Atti +2 more
wiley +1 more source
Give the grant-writing monkeys another banana. [PDF]
Kaplan MH.
europepmc +1 more source
Supply Chain Network, ESG Scores and Financial Performance
ABSTRACT This paper provides novel evidence on the role of supply chain networks in influencing firms' environmental, social and governance (ESG) scores and financial performance. Our analysis employs financial, board, ESG and supply chain data, resulting in an unbalanced panel of over 16,000 firm‐year observations from 3028 publicly traded US firms ...
Michail Filippidis +2 more
wiley +1 more source
ABSTRACT This study examines whether CEO risk orientation shapes environmental sustainability disclosure (ESD) and how institutional constraints condition this relationship. We argue that environmental disclosure constitutes a strategic exposure decision because greater transparency can increase regulatory scrutiny and stakeholder pressure.
Muhammad Jameel Hussain +3 more
wiley +1 more source
Applying the realist evaluation framework to a faculty mentorship program: a context-mechanism-outcome analysis at a private medical university. [PDF]
Rehman R +4 more
europepmc +1 more source
ABSTRACT The increasing popularity of ecotourism in regions like Central America and the Caribbean, particularly in the Dominican Republic, necessitates a deeper understanding of how these businesses can integrate innovation with environmental sustainability.
Hayrold José Ureña‐Espaillat +2 more
wiley +1 more source
Capital connectivity in integrated reports: Datasets from international companies. [PDF]
Roslan N +4 more
europepmc +1 more source
ESG Governance and Employee Trust in the CEO: Strategic Complementarity in Firm Value
ABSTRACT This study examines whether ESG governance and employee trust in the CEO jointly shape firm value. Using a panel of Korean listed firms from 2019 to 2021, we combine ESG governance evaluations, employee‐review‐based trust indicators, and both market‐based and accounting‐based outcomes.
Jaehyun Park
wiley +1 more source
Crohn's Disease Discovery to Modern Treatment: A Gastroenterology Fellow's Experience at Mount Sinai With the Crohn's & Colitis Foundation Visiting Fellowship Program. [PDF]
Pattison RJ, Djalal A.
europepmc +1 more source

