Results 61 to 70 of about 2,714 (211)

From Double Materiality to Performance: Conceptualizing Reporting Under the European Sustainability Reporting Standards

Business Strategy and the Environment, EarlyView.
ABSTRACT As social and environmental challenges intensify, the EU has introduced the Corporate Sustainability Reporting Directive (CSRD), mandating sustainability reporting through the European Sustainability Reporting Standards (ESRS). The standards mandate a double materiality assessment but leave uncertainty about the structure and contents of the ...
Jørgen Kjøsen Lindgren, Nora Johanne Klungseth, Bjørn Sørskot Andersen   +2 more
wiley   +1 more source

Efficient Extraction and Antioxidant Capacity of Mycosporine-Like Amino Acids from Red Alga Dulse Palmaria palmata in Japan

Marine Drugs, 2020
Mycosporine-like amino acids (MAAs) are the ultraviolet (UV)-absorbable compounds, which are naturally produced by cyanobacteria and algae. Not only these algae but also marine organisms utilize MAAs to protect their DNA from UV-induced damage.
Yuki Nishida, Yuya Kumagai, Shunta Michiba, Hajime Yasui, Hideki Kishimura   +4 more
doaj   +1 more source

Emission Reduction Targets Between Strategy and Executive Compensation: Evidence on Symbolic and Substantive Adoption From German Listed Firms

Business Strategy and the Environment, EarlyView.
ABSTRACT Firms increasingly commit to climate targets yet doubts remain about whether such pledges translate into substantive corporate governance or remain symbolic. The study examines how emission reduction targets (ERTs) in sustainability strategies are reflected in compensation among German listed firms.
Victoria Fohrer, Anna‐Sofia Grabowski
wiley   +1 more source

Enhancing Public Transport Accessibility for People with Motor Disabilities Through Deep Learning on Graphs

Transport and Telecommunication
Globally, over a billion people live with disabilities, facing significant challenges in accessing public transport, which impacts their autonomy, social participation, and economic status.
Turno Francesco Maria, Jackiva Irina Yatskiv, Budiloviča Evelīna   +2 more
doaj   +1 more source

Climate Change Risk and Financial Stability: Implications for European Banking Institutions

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether climate change risk weakens banking‐system stability in the European Union and assesses how renewable energy adoption and energy‐related taxation moderate this relationship. Using panel data for 27 EU countries from 2012 to 2022 and applying fixed‐effects OLS, two‐stage least squares (2SLS), and robust generalized ...
Md Yousuf Ali
wiley   +1 more source

Paying for Privilege: How Political Contributions Undermine Environmental Sustainability—And How Executive Contracting Can Restore Balance

Business Strategy and the Environment, EarlyView.
ABSTRACT We are interested in investigating whether firms use political donations as a license to neglect environmental sustainability. We further deepen the examination by exploring the role of executive contracting. Drawing on a wide range of data between 2002 and 2021 and a global sample, our findings confirm that firms use political contributions ...
Habiba Al‐Shaer, Ali Uyar, Cemil Kuzey, Abdullah S. Karaman   +3 more
wiley   +1 more source

MaaS trends and policy-level initiatives in the EU

IATSS Research, 2019
The concept of mobility-as-a-service (MaaS) was conceived in Finland, and it is characteristically user-oriented. Interest in MaaS has quickly spread across Europe along with the rapid advances in information and communications technology and the ...
Koichi Sakai
doaj   +1 more source

Enabling Factors for the Shift From ESG Scores to ESG Performance Management System in SMEs: An Interventionist Approach

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how small and medium‐sized enterprises (SMEs) transition from a symbolic, disclosure‐oriented ESG logic toward a substantive ESG‐oriented performance management system (PMS) grounded in actionable KPIs. Drawing on evidence from the Apuan‐Versilian Stone Industrial District through an interventionist research design, we ...
Alessandra Rigolini, Claudia Presti, Katia Corsi   +2 more
wiley   +1 more source

Can Private Equity Deliver on Its Societal Ambitions? What We Know and Don't Know About Environmental, Social, and Governance Factor Integration in Private Equity

Business Strategy and the Environment, EarlyView.
ABSTRACT Private equity (PE) firms increasingly integrate environmental, social, and governance (ESG) factors in investment decisions and raise impact funds to address sustainability challenges. We review and integrate the growing body of literature on why, when, and how PE fund managers incorporate ESG factors into their investment strategies and ...
Tjarda Molenaar, Christopher Wickert, Svetlana Khapova   +2 more
wiley   +1 more source

Thismia (Ophiomeris) (sect. Pyramidalis) Maas & Maas 1986

, 2017
Published as part of Kumar, Pankaj, Gale, Stephan W., Li, Ji-Hong, Bouamanivong, Somsanith & Fischer, Gunter A., 2017, Thismia nigricoronata, a new species of Burmanniaceae (Thismieae, Dioscoreales) from Vang Vieng, Vientiane Province, Laos, and a key to subgeneric classification, pp.
Kumar, Pankaj, Gale, Stephan W., Li, Ji-Hong, Bouamanivong, Somsanith, Fischer, Gunter A.   +4 more
openaire   +2 more sources