Sustainability and Earnings Quality: The Moderating Role of Institutional Factors
ABSTRACT The objective of this paper is to examine the impact of firms' sustainability performance on earnings quality, with a particular focus on the moderating role of institutional factors in Latin American countries for the period 2012–2023. A panel data set with 390 companies was structured with information sourced from the London Stock Exchange ...
Juan F. Garrido Navia +3 more
wiley +1 more source
On the moral (in)equivalence of human embryos and stem cell-derived embryo models. [PDF]
de Graeff N, De Proost L.
europepmc +1 more source
ABSTRACT This study examines the use of environmental disclosure as a strategic tool to manage legitimacy crises in a mining company, adopting critical discourse analysis (CDA) as the main methodology. Focusing on a case of environmental disaster, this research reveals how corporate narratives can be manipulated to minimize responsibility and reinforce
Renata Luiza de Castilho Rossoni +1 more
wiley +1 more source
Supporting Feedback and Trust in CBME: A Conjoint WBA Workshop for Trainers and Trainees. [PDF]
So HY +5 more
europepmc +1 more source
ABSTRACT The fashion industry plays a key role towards global sustainability goals, yet remains among the most sustainability‐impacting sectors. Since 2020, several disruptions—including the Covid‐19 pandemic, geopolitical instability, and ambitious sustainability policies—have dramatically reshaped how consumers interact with fashion. In response, the
Chiara Marinelli
wiley +1 more source
The relationship between moral distress and occupational burnout among ICU nurses: social support and psychological resilience as mediating variables. [PDF]
Chai F +6 more
europepmc +1 more source
Corporate Sustainability Transition: Methodological Analysis for a Rating Model
ABSTRACT This study introduces a new rating model for the evaluation of corporate sustainability, addressing the inconsistencies and divergences that characterize current ESG assessment systems. The model is hierarchically structured, comprising 99 indicators organized into 19 modules, and is designed to be adaptable by sector and firm size.
Riccardo Censi +3 more
wiley +1 more source
Outcomes of team based learning in teaching medical ethics: a systematic review. [PDF]
Alizadeh M +3 more
europepmc +1 more source
Board Governance as a Strategic Mechanism: Carbon Risk and Firm Performance
ABSTRACT Carbon emissions are a major contributor to global warming and pose significant threats to the environment. In response to the urgency of climate change, firms are under increasing pressure to adopt policies that enhance environmental performance while reducing carbon risk.
Sarmad Ali +3 more
wiley +1 more source
Perceived organizational status and bootleg innovation: the role of moral licensing in breaking rules. [PDF]
Huang DJ, Gao XO, Shao W, Wang JR.
europepmc +1 more source

