Landscape of Research on Accounting Scope 3 Emissions: A Review of Methodologies and Data
ABSTRACT Scope 3 emissions have been proposed as a critical metric for evaluating corporate carbon footprint, identifying emission sources, and developing mitigation solutions. Yet, widespread corporate reporting of Scope 3 emissions remains limited, highlighting a critical gap in both research and practice.
Zeyu Wang +3 more
wiley +1 more source
The impact of subscribing to directors' and officers' liability insurance on corporate financialization: Evidence from China. [PDF]
Peng C, Fu W, Zhang X, Jiang H.
europepmc +1 more source
Does ESG Performance Reduce Default Risk in Insurance Firms? Evidence From Life and Non‐Life Sectors
ABSTRACT This study examines whether environmental, social, and governance performance is associated with lower default risk in European insurance firms, and whether the strength of this association differs between life and non‐life business models.
S. Miani, M. Mantovani, E. Palmieri
wiley +1 more source
Capital issuances and premium growth in the property-liability insurance industry: evidence from the financial crisis and COVID-19 recession. [PDF]
Berry-Stölzle TR, Esson MI.
europepmc +1 more source
When Rare Is Not Small: Amyotrophic Lateral Sclerosis Initiatives and Therapy
In the precision‐medicine era, rare diseases must not be sidelined in translational infrastructure. The Mr. Cai Lei—led “Ice‐Breaking Team” turns an amyotrophic lateral sclerosis patient community into a sustainable ecosystem, realigning philanthropy, data, and research and development to reshape rare‐disease pipelines and guide precision therapies ...
Yang Liu +6 more
wiley +1 more source
Environmental Pollution Liability Insurance and Corporate Performance: Evidence from China in the Perspective of Green Development. [PDF]
Yang R, Zhang R.
europepmc +1 more source
Making care audible: Musical gifts and affective reciprocity in the clinic
Abstract In clinical settings, music therapy is frequently received as a gift—a voluntary offering that invites but does not demand participation. Drawing on ethnographic research with music therapists and patients in Canadian and American hospitals, this article examines how clinical care is co‐constituted through practices of giving, receiving, and ...
Meredith Evans
wiley +1 more source
Environmental Pollution Liability Insurance of Health Risk and Corporate Environmental Performance: Evidence From China. [PDF]
Wu W +4 more
europepmc +1 more source
Multifactorial Screening for Fine‐Scale Selection of CCS Industrial Clusters and Hubs in Brazil
ABSTRACT As Brazil moves toward implementing its decarbonization commitments, carbon capture and storage (CCS) hubs are emerging as a key pathway for large‐scale CO2 abatement in hard‐to‐abate sectors. This paper presents a multifactorial, data‐driven framework to screen and prioritize potential CCS industrial clusters and hubs across Brazilian regions,
Gustavo P. Oliveira +5 more
wiley +1 more source
Environmental liability insurance, green innovation, and mediation effect study
This paper begins by establishing a three-party game model involving three key players: the insurer, the firm, and the government. This model is used to analyze the utility of each party in various scenarios, one of which encourages green innovation ...
Yu Chen, Yuantao Xie
doaj +1 more source

