Results 231 to 240 of about 1,292,069 (311)

Integrated Reporting in the Public Sector: Theoretical Foundations and Determinants of Quality

Business Strategy and the Environment, EarlyView.
ABSTRACT Integrated reporting (IR) has gained attention as the IFRS Foundation promotes its use through the International Integrated Reporting Council framework (IIRF). Public sector (PS) organizations, as key drivers of economic, social and environmental sustainability, are increasingly adopting IR to enhance transparency and accountability.
Ana Zorio‐Grima, Andreea Hancu‐Budui
wiley   +1 more source

A policy instrument-based textual analysis of elderly care policies in the context of low fertility in China. [PDF]

BMC Health Serv Res
Su M, Zhang Y, Lei P, Zhu X.
europepmc   +1 more source

Greenhouse Gas Emissions and Cost of Debt: Evidence From European Firms Under Mandatory and Voluntary Disclosure

Business Strategy and the Environment, EarlyView.
ABSTRACT Considering the growing attention to sustainability and the increasing regulatory pressure in the European landscape, this study evaluates whether greenhouse gas emissions affect firms' cost of debt. A panel regression was conducted from 2021 to 2024 on two samples of European firms.
Daniela Cicchini, Pasquale De Luca, Salvatore Principale, Chiara Signore   +3 more
wiley   +1 more source

Growth Strategy of Circular Startups

Business Strategy and the Environment, EarlyView.
ABSTRACT Circular startups (CSUs) play a crucial role in the circular transition by developing circular business models (CBMs) that minimise resource use and narrow material and energy loops. However, empirical research on how CBMs shape growth strategies and how ecosystems enable or constrain scaling remains limited.
Gustavo Dalmarco, Ana Inês, Carolina de Sousa Resende, Ricardo Zimmermann   +3 more
wiley   +1 more source

Semantic clause retrieval for trademark law using transformer encoders and lexical baselines: a cross-domain agri-robotics compliance case study. [PDF]

Sci Rep
Asfand E Yar M, Hashir Q, Tanveer MH, Voicu RC, Khalid A.   +4 more
europepmc   +1 more source

Does Managerial Ability Improve Environmental Performance and Overall ESG Ratings? The Impact of the European Sustainability Reporting Mandate

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu, Ion Ionașcu, Elena Turuianu   +2 more
wiley   +1 more source

Global Pharmaceutical Regulation: Comparative Frameworks and Operations. [PDF]

Pharmacy (Basel)
Umaru OT, Adeyemi AS, Aderonmu O, Bhangu BS, Dhaliwal HS, Lim H, Aremu TO.   +6 more
europepmc   +1 more source

Independent Female Directors and Green Innovation in China: The Moderating Roles of Ownership Structure and Market Competition

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of independent female directors (IFDs) on green innovation (GI) among Chinese‐listed firms from 2008 to 2023. Additionally, we investigate the moderating effects of ownership structure and market competition on the relationship between IFD and GI.
Muhammad Usman, Muhammad Jameel Hussain, Isaac Nana Akuffo, Ifeoma Rita Ezedebego, Ernest Ezeani   +4 more
wiley   +1 more source

Updated safety evaluation of the food enzyme glucan 1,4-α-maltohydrolase from the genetically modified <i>Bacillus subtilis</i> strain BABSC. [PDF]

EFSA J
EFSA Panel on Food Enzymes (FEZ), Zorn H, Barat Baviera JM, Bolognesi C, Catania F, Gadermaier G, Greiner R, Mayo B, Mortensen A, Roos YH, Solano MLM, Van Loveren H, Vernis L, Aguilera J, Peluso S, Liu Y.   +15 more
europepmc   +1 more source

Advancing real-world data integration in nursing research: A policy perspective on Japan's next-generation medical infrastructure law and the EU EHDS framework. [PDF]

Jpn J Nurs Sci
Kubota K, Ishibashi S.
europepmc   +1 more source