ABSTRACT This study examines how sustainability performance is translated into sustainability disclosure under peer‐based isomorphic pressures and how such disclosures are valued in capital markets. Using 2016–2023 panel data from 647 Japanese‐listed firms, we analyze the triadic relationship between sustainability performance, sustainability ...
Kimitaka Nishitani +5 more
wiley +1 more source
Macroeconomic fluctuations and the prioritization of healthcare funding by local governments: longitudinal evidence from 5461 Brazilian municipalities. [PDF]
Arruda H +4 more
europepmc +1 more source
ABSTRACT Global imperatives, such as climate change, environmental concerns, and carbon emissions, make green transformation an inevitability in the logistics sector. Green logistics strategy formulation is an economic choice problem, but it also turns out to be a multicriteria decision‐making (MCDM) process that encompasses the triple bottom line (TBL)
Ömer Faruk Görçün +2 more
wiley +1 more source
Gender-Responsive Macro-Level Policies and Women's Economic Empowerment in Sub-Saharan Africa: An Evidence and Gap Map. [PDF]
Nyan CP +7 more
europepmc +1 more source
The Dark Side of AI Readiness? Institutional Logics, Signalling and Carbon Transition Risk
ABSTRACT The influence of institutional environments on corporate sustainability is well established, yet how digital readiness restructures institutional logics and signalling mechanisms through which firms manage carbon transition risk (CTR) remains undertheorised.
Emilia Vann Yaroson +5 more
wiley +1 more source
Declining Economic Burden of Coronary Atherosclerosis Relative to the United States Economic Output and Healthcare Sector Growth. [PDF]
Gupta A +7 more
europepmc +1 more source
Climate Change Exposure and Firms' Biodiversity Impact Reduction Strategy
ABSTRACT This paper investigates how climate change exposure shapes long‐run biodiversity disclosure strategies, for instance, by informing efforts to reduce biodiversity impacts and by contributing to the existing environment and strategy literature in various ways. First, this paper adds insight into horizon issues related to climate change and shows
Post Raj Pokharel
wiley +1 more source
ABSTRACT Institutional investors increasingly rely on ESG ratings to evaluate financially material sustainability risks, while governments promote corporate alignment with the United Nations Sustainable Development Goals (SDGs). Because these frameworks differ substantially in capital market salience and monitoring intensity, board oversight may not ...
Mohamed Hegazy +2 more
wiley +1 more source
Predictive modeling of corporate financial risk and its implications for health economics and public health efficiency. [PDF]
Zhi W, Kang Y.
europepmc +1 more source
Do High Temperatures Affect Firm Demography? Evidence From Italy
ABSTRACT This study analyses the impact of high temperatures and heat stress on Italian firm demography during 2009–2022. Combining provincial‐firm‐level data with a high‐resolution multidecadal meteorological dataset, we investigate whether high temperatures—absolute and anomalous—affect firm entry and exit rates.
Concetta Carnevale +3 more
wiley +1 more source

