Results 201 to 210 of about 42,444 (266)

Strategic Implications of Mandatory ESG Assurance and Its Impact on Competitive Advantage: Evidence From European Market Reactions

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The EU has recently introduced, for the first time, a market‐wide mandatory assurance requirement for sustainability reporting under the Corporate Sustainability Reporting Directive (CSRD). The directive mandates that affected firms obtain independent third‐party assurance for their ESG reports. This study examines the equity market's reaction
Zelalem Abay
wiley   +1 more source

The Heterogeneous Impact of Non‐Financial Reporting Directive Legal Implementation on ESG Performance in EU‐Listed Companies

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of EU Directive 2014/95/EU (NFRD) on the Environmental, Social and Governance (ESG) performance of EU‐listed companies, focusing on variations across ESG dimensions and national institutional contexts. Using a dataset of 19,036 observations from 2010 to 2022, we apply a time‐varying Difference‐in‐Differences ...
Yuqing Xiao, Antonio Somoza
wiley   +1 more source

Re‐Ontologizing Leadership Identity for Sustainable Business: Embedding Leaders' Decarbonization Competences in Bahrain's Sunset Industry

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The lag in embedding leaders' decarbonization competences into sunset industry businesses (oil, gas, and petroleum), particularly in Middle Eastern hydrocarbon economies, poses an existential environmental and institutional challenge. In many such contexts, leaders' decarbonization competences remain subordinated to resource utilization and ...
John Mendy   +3 more
wiley   +1 more source

Fetal rights from Islamic and contemporary legal perspectives: a scoping review. [PDF]

open access: yesReprod Health
Kakrodi SP   +3 more
europepmc   +1 more source

The Strategic Role of Sustainability Certifications: A Multi‐Theoretical Framework and Comparative Analysis in the Global Wine Industry

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Sustainability certifications are increasingly embedded in the governance and competitiveness of the wine sector, yet their strategic role remains under‐theorised. This study conceptualises certifications as multidimensional strategic mechanisms and conducts a comparative analysis of 50 schemes used in the global wine industry.
Alexy Apolo‐Romero   +2 more
wiley   +1 more source

Paratesticular rhabdomyosarcoma in adolescents: Challenging diagnosis and poor prognosis of a rare entity. [PDF]

open access: yesUrol Case Rep
Alami RO   +8 more
europepmc   +1 more source

Circular Economy in the Management of Wastewater Treatment Plant: A Business Model Approach

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The water and wastewater management sector faces many challenges related to the implementation of a circular economy (CE). To date, sectoral CE solutions have focused mainly on technological innovations, with limited attention paid to social and economic aspects.
Marzena Smol   +2 more
wiley   +1 more source

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