Results 111 to 120 of about 31,786 (263)
ABSTRACT The relationship between board governance and corporate carbon emission disclosure remains persistently inconsistent across the empirical literature, despite decades of accumulated evidence. Drawing on agency, stakeholder, legitimacy, institutional, and upper echelons perspectives within a single analytical framework, we conduct a three‐level ...
Mohamed Hegazy +2 more
wiley +1 more source
From Nonfinancial Reporting to Management Control: A GRI‐Based Sustainability Balanced Scorecard
ABSTRACT The integration of sustainability into strategic management systems has shifted from a reporting‐oriented exercise to a challenge of implementation, control, and accountability. Although the SBSC is widely acknowledged as a suitable framework to embed environmental and social objectives into strategy execution, its practical application ...
Piedad Ortiz‐Fernández +2 more
wiley +1 more source
China's criminal incidental civil public interest litigation in food safety: practice review and pathways to improvement. [PDF]
Han X, Li B.
europepmc +1 more source
Symbolic Versus Substantive ESG Practices: A Systematic Review and Integrative Framework
ABSTRACT ESG reporting is widespread, but symbolic commitments do not always reflect substantive practices. This study conducts a systematic literature review of 62 empirical articles published between 2021 and 2025 to synthesize the main determinants and consequences of this disclosure–performance misalignment in ESG reporting (commonly referred to as
Cristina Alexandrina Ştefănescu +1 more
wiley +1 more source
Construction of China's climate civil public interest litigation system-from the perspective of public health protection and medical assistance. [PDF]
Chang J, Zeng G, Hu W.
europepmc +1 more source
ABSTRACT The Environmental, Social, and Governance (ESG)‐performance literature has grown substantially, yet a fundamental question remains underexplored: do ESG investments improve firm performance, or do high‐performing firms simply invest more in ESG? We empirically address this question using panel vector autoregression with Granger causality tests
Jiyeon Kim, Wooyoung Yang
wiley +1 more source
Sonographers' perspectives towards the increase in medico-legal litigation: An exploratory qualitative study. [PDF]
Watkin-Bennett M, White HP.
europepmc +1 more source
ABSTRACT Green bonds play a central role in sustainable finance, yet concerns about greenwashing raise questions about the credibility of issuers' sustainability disclosures. Using dictionary‐based methods and domain‐specific BERT transformer models, this paper proposes two greenwashing alert metrics and investigates their performance by analyzing ...
Andrea Nicolodi +4 more
wiley +1 more source
Modification patents across multiple NDAs in pharmaceutical protections. [PDF]
Feldman R, Alsaffar R, Sakib T.
europepmc +1 more source

