Results 201 to 210 of about 10,180 (266)

Audit Committee and ESG Disclosure Quality: The Moderating Role of Female CEO Leadership

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT ESG reporting is widespread among large public firms, yet the extent and completeness of these disclosures vary widely, raising concerns about transparency and comparability. Drawing on Stakeholder Theory and Resource Dependency theory, this study examines how audit committee (AC) effectiveness influences ESG disclosure quality (ESGDQ) and ...
Mutalib Anifowose   +3 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

Drivers of Scope 3 Emissions Disclosure Quality—CDP Analysis

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Scope 3 emissions account for a significant portion of a supply chain's carbon footprint, yet very little research explores the key drivers of high‐quality Scope 3 disclosures. Additionally, while climate governance is a vital part of both improving carbon performance and ensuring corporate accountability, its broader impact on disclosure ...
Xintao Li, Binh Bui, Thanh Phan
wiley   +1 more source

Resolving the Carbon—Performance Paradox: Global Evidence on Stakeholder Engagement, Risk and Institutions

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how greenhouse gas emissions influence corporate performance and explains why prior evidence on the carbon–performance relationship has remained inconsistent. Drawing on institutional, stakeholder and slack resource perspectives, the study investigates the direct effects of carbon intensity and emissions reduction ...
Olatunde Ogunwole   +2 more
wiley   +1 more source

Unlocking the Relationship Between Corporate Environmental Performance and Financial Outcomes Under National Environmental Policy Framework: Panel Evidence From China

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the relationship between corporate environmental performance (CEP) and corporate financial performance (CFP) under China's evolving environmental policy regime. Using a panel dataset of 1,312 Chinese A‐share listed firms from 2010 to 2023, we find a significant negative association between CEP and CFP.
Lei Zhang   +2 more
wiley   +1 more source

National cost of intensive care in Japan from 2018 to 2022. [PDF]

open access: yesJ Intensive Care
Ohbe H   +13 more
europepmc   +1 more source

Sustainable HRM Decisions and Emotional Capital to Sustainability Outcomes: The Mediating Role in Achieving SDGs 3 and 8

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the role of emotional capital resources in driving sustainable human resource management (HRM) decisions and their integration into the Sustainable Development Goals (SDGs), specifically SDGs 3 (Good Health and Well‐Being) and 8 (Decent Work and Economic Growth).
Wala Jarrar Mohammed   +2 more
wiley   +1 more source

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