Environmental Violation and Cost of Equity Capital—Evidence From Europe
Business Strategy and the Environment, EarlyView.ABSTRACT We examine the association between environmental violations and the cost of equity capital. We posit that firms that breach environmental compliance introduce firm‐specific risks and, consequently, elevate the costs associated with equity capital.
Md. Borhan Uddin Bhuiyan, Yimei Man
wiley +1 more source
Expanding Insurance Coverage for Pediatric Upper Extremity Recreational Prosthetic Devices. [PDF]
J Hand Surg Glob OnlineLazar S +3 more
europepmc +1 more source
Virtue Ethics, Corporate Sustainability, and Tax Disclosure: Evidence From Global Fortune 500
Business Strategy and the Environment, EarlyView.ABSTRACT Drawing on virtue ethics, this paper explores how corporate virtues influence sustainability performance and whether this, in turn, affects tax disclosure. Using a sample of 339 companies from the 2021 Fortune Global 500 list, our findings indicate that corporate virtues significantly drive sustainability performance.
Chiara Mio +2 more
wiley +1 more source
Bridging the ESG Credibility Gap: The Role of Institutional Investors in Mitigating ESG Decoupling
Business Strategy and the Environment, EarlyView.ABSTRACT Because of their capacity for sustained and informed monitoring, institutional investors are uniquely positioned to enhance corporate transparency and mitigate ESG decoupling, the gap between corporate sustainability rhetoric and reality. This study examines whether and under what circumstances institutional ownership contributes to aligning ...
Catarina Cepêda +2 more
wiley +1 more source
Evaluating the Influence of Board Characteristics on Environmental Decoupling: Evidence From Europe
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the relationship between corporate governance characteristics and environmental decoupling, that is, the misalignment between environmental disclosure and environmental performance. We analyze a sample of 728 European companies (3061 firm‐year observations) belonging to 18 industries and 20 different countries from 2017
Sabrina Pisano +3 more
wiley +1 more source
Sex differences in health-related quality of life among adults in the US: results from the medical expenditures panel survey data. [PDF]
BMC Public HealthAlwhaibi M, Balkhi B.
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study aims to investigate the nexus of artificial intelligence (AI) and circular economy (CE) activities in integrated reporting (IR) practices. The study used data on the top 100 most sustainable corporations provided by Corporate Knights, which analyses roughly 7000 public firms with annual revenue of at least US$ $1 billion and the Dow
Sarfraz Nazir +3 more
wiley +1 more source
Factors Influencing the Choice Between Surgical Intervention and Physiotherapy for Individuals Experiencing Lumbar Spine Issues: A Qualitative Study in Iran. [PDF]
Patient Prefer AdherenceAmirshakeri B, Doshmangir L, Keyvani H.
europepmc +1 more source
Corporate Climate Risk Governance and Environmental Innovation
Business Strategy and the Environment, EarlyView.ABSTRACT The existing body of literature with regard to climate‐oriented governance focuses on carbon disclosure and climate change commitments, with a notable omission of an essential aspect of sustainable business practices and decarbonization, that is, environmental innovation.
Md Tanvir Hamim, Sabur Mollah
wiley +1 more source
Exploring pediatric palliative care in Luxembourg: a mixed-methods study. [PDF]
BMC Palliat CareMassaad M +3 more
europepmc +1 more source