Results 151 to 160 of about 1,778 (256)

Sustainability Disclosure and External Assurance of Reports in the Italian Agrifood Sector

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The European Union introduced the Corporate Sustainability Reporting Directive (CSRD) with the aim of aligning the “walk”—the implementation of substantive sustainability practices—and the “talk”—their representation in sustainability reporting.
Andrea Caccialanza   +2 more
wiley   +1 more source

Breadth at the Helm: Generalist CEOs and Corporate ESG Performance‐Evidence From China

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Drawing on the Upper Echelons Theory and the Imprinting Theory, this study conjectures that generalist CEOs may have a stronger tendency to pursue environmental, social and governance (ESG) goals. We perform multiple regression analyses with observations of Shanghai and Shenzhen A‐share listed companies from 2010 to 2023 in order to explore ...
Shanmei Luo   +4 more
wiley   +1 more source

OpenDMS: An Open-Source Approach to Differential Mobility Spectrometry. [PDF]

open access: yesAnal Chem
Koch DT   +8 more
europepmc   +1 more source

The Determinants of Optimal Interchange Fees in Payment Systems

open access: yes
This paper presents a model of a card payment system as a two-sided market that allows for partial participation by heterogeneous consumers and merchants.
Julian Wright
core  

Designing Governance for ESG: Incentive and Oversight Complementarities in Corporate Sustainability Performance

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates how internal governance design supports credible ESG performance by distinguishing between Incentive and Oversight Architectures. Using 13,993 firm‐year observations of US nonfinancial firms from 2018 to 2024, we estimate fixed effects and two‐step system GMM models.
Beyza Gürel   +2 more
wiley   +1 more source

Credit card interchange fees

open access: yes
We build a model of credit card pricing that explicitly takes into account credit functionality. In the model a monopoly card network always selects an interchange fee that exceeds the level that maximizes consumer surplus.
Rochet, Jean-Charles, Wright, Julian
core  

Solar Fuels Via Methane Valorization: Thermochemical Pathways, Unified Metrics, and Techno‐Economic Perspectives

open access: yesENERGY &ENVIRONMENTAL MATERIALS, EarlyView.
A first‐of‐its‐kind review benchmarks three solar methane valorization pathways with unified performance metrics for clean fuel production. Meeting global climate targets and sustainable energy demands requires carbon‐neutral fuels and innovative conversion pathways.
Muhammad Abdulmoez   +3 more
wiley   +1 more source

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