Results 141 to 150 of about 9,745 (265)

Does Disclosure Type Matter? Climate‐Related Financial Disclosures and Corporate Performance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Our study examines the financial implications of corporate climate‐related financial disclosures while distinguishing between quantitative and qualitative disclosures. We use a multiple‐period difference‐in‐differences approach to analyze Japanese firms listed on the Tokyo Stock Exchange Prime Market from 2019 to 2023.
Alexander Ryota Keeley   +4 more
wiley   +1 more source

Managing Sustainability‐Related Human Rights Risks: The Role of Multilevel Governance and Institutional Accountability

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Sustainability‐related human rights risks, including forced labour, labour exploitation and other forms of human rights abuse, remain persistent challenges across countries, particularly where corporate accountability and national institutional frameworks are weak.
Doaa Shohaieb   +3 more
wiley   +1 more source

Decoding the Circular Economy Job Market in the EU: A Quantitative and Comparative Analysis

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The circular economy (CE) is increasingly promoted as a pathway to sustainable development, yet systematic evidence on the structure of the CE labor market remains limited. Little is known about how CE‐related job opportunities are distributed across countries, which job characteristics dominate this market, and how such patterns compare with ...
Pavlos Fafalios   +2 more
wiley   +1 more source

Introducing an Expanded Value Framework in Health Technology Assessment of Vaccines. [PDF]

open access: yesJ Mark Access Health Policy
Eslami F   +8 more
europepmc   +1 more source

The Effect of Carbon Disclosure Quality on Green Bond Financing Cost

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Existing research on financing costs primarily focuses on traditional financial factors, such as credit ratings, and offers limited examination of non‐financial information. This study examines the impact of the quality of carbon information disclosure on financing costs using a fixed‐effects panel regression, based on data from 166 Chinese ...
Siying Wang, Chaminda Wijethilake
wiley   +1 more source

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