Results 121 to 130 of about 20,976,055 (270)

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

open access: yesBusiness 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   +2 more
wiley   +1 more source

Board Gender Diversity and Environmental Credit Risk in Banking: A Global Study of Bank Governance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the relationship between board gender diversity and environmental credit risk in the global banking sector. Using a panel dataset of 345 publicly listed banks from 75 countries over the period 2018–2022, we find that greater female representation on bank boards is significantly associated with lower environmental credit
Kenza Mouti   +2 more
wiley   +1 more source

Stock Exchange ESG Disclosure Guidance and Corporate Carbon Mitigation: International Evidence

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the tangible impact of the adoption of environmental, social, and governance (ESG) disclosure guidance by stock exchanges on corporate carbon mitigation, focusing on six major frameworks: the Global Reporting Initiative (GRI), the Sustainability Accounting Standards Board (SASB), the Task Force on Climate Related ...
Jiamian Yan, Le Luo, Nuraddeen Nuhu
wiley   +1 more source

Target Firm's ESG Engagement and Post–M&A Performance: The Mediating Role of Acquirer's CSR Strategy

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The paper examines whether the environmental, social and governance (ESG) performance of target firms influences both accounting‐based and market‐based corporate financial performance (CFP) within the merger and acquisition (M&A) context and whether this relationship is mediated by the acquirer's corporate social responsibility (CSR) strategy.
Francesco Gangi   +4 more
wiley   +1 more source

Mathematics Students' Common Mistakes in Master Thesis at lmam Abdulrahman Bin Faisal University (lAU) in the Light of an Analysis of Its Content and Faculty Members' Perspective

open access: yesEducational Process: International Journal
Background/purpose. This study aimed to identify common mistakes made in master's theses on mathematics education by Saudi mathematics students at lAU in Saudi Arabia, as determined through a content analysis, and to compare these with the views of ...
Mansour Saleh Alabdulaziz
doaj   +1 more source

Board Structure and ESG Outcomes: A Comprehensive Review and Pathways for Future Research

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study provides a comprehensive systematic review of 265 scholarly articles that examine the relationship between board diversity and environmental, social and governance (ESG) practices. The analysis critically maps existing research and identifies key thematic trends, revealing that most studies focus on gender and independence while ...
Karim Mahran   +3 more
wiley   +1 more source

Master Thesis HCI documentation

open access: yes
Documentation file/Program Scripts about my Master Thesis in Human Computer ...
Lorenzo Zambotto
core   +3 more sources

Master Thesis Data Appendix

open access: yes
Accompanying data for the Master Thesis by Bjarne Schinzel, Hertie School MIA ...
Bjarne Schinzel
core   +3 more sources

Integrating Products, Processes, and Sourcing for Eco‐Innovation

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Eco‐innovation research has often examined regulatory or technological drivers but has paid limited attention to how long‐term organizational change shapes eco‐innovation in mature, resource‐intensive industries. This study addresses that gap by investigating how two leading Finnish pulp and paper firms integrated product, process, and ...
Misa Bakajic, Anand Nair, Markku Kuula
wiley   +1 more source

Environmental Sustainability, Health and Social Wellbeing and Agility in Industry 4.0 to Society 5.0 Transition

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Industry 4.0 is pushing the triple bottom line toward a necessary evolution: Society 5.0. Achieving this agile future depends on environmental sustainability, health and social wellbeing (H&SW). Therefore, this study,examines how environmental, social and governance (ESG) strategies operationalise the psychological, social and physical ...
Arjun Chaudhuri   +2 more
wiley   +1 more source

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