Results 231 to 240 of about 36,261 (308)

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

Business 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, Jun Xie, Chao Li, Masaaki Nagamura, Shunsuke Managi   +4 more
wiley   +1 more source

Global Heated Tobacco Product User Estimates, 2014-2024: Descriptive Surveillance Study Using Manufacturer Disclosures. [PDF]

JMIR Public Health Surveill
Mzhavanadze G, Stimson GV, Jerzyński T.
europepmc   +1 more source

Corporate Environmental Innovation and Environmental Decoupling: International Evidence

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates whether environmental innovation reduces environmental decoupling, defined as the mismatch between a company's environmental disclosures and its actual environmental performance. Drawing on legitimacy theory, we argue that environmental innovation represents a substantive organizational response that reduces companies ...
Rasmi Meqbel, Rizwan Ahmed, Mohammad A. A. Zaid, Mohammad Abweny   +3 more
wiley   +1 more source

Robotic mitral valve surgery: the future is now. [PDF]

Ann Cardiothorac Surg
Badhwar V.
europepmc   +1 more source

Issue Construals and Corporate Water Stewardship

Business Strategy and the Environment, EarlyView.
ABSTRACT In the face of mounting environmental and social pressures, the importance of responsible corporate water stewardship (CWS) should be evident, yet not all businesses are taking water management issues seriously. The aim of this study is to explore why differences in CWS persist, especially within industries facing similar resource challenges ...
Daina Mazutis, Mohamed Chelli, Sharon OSullivan, Katherine Hanly   +3 more
wiley   +1 more source

Beyond hematopoietic stem cell transplantation: positioning Africa for scalable uptake of innovative sickle cell therapies. [PDF]

BMJ Glob Health
Agu CB, Abdulkareem R, Ajah CM, Ogunniyi TJ, Ndubisi AC.   +4 more
europepmc   +1 more source

Conceptualizing Corporate Political Activity for Sustainability Governance—The CPA Cube

Business Strategy and the Environment, EarlyView.
ABSTRACT Sustainability transformations in the economy, and related public policy decisions, are highly contested, attracting business involvement. To better understand how business influence on government impacts the success or failure of sustainability governance efforts, this paper extends the literature on corporate political activity (CPA) by ...
Burkard Eberlein, Janina Grabs
wiley   +1 more source

Commercial determinants of health: case study of ultra-processed food companies in Thailand. [PDF]

Global Health
Jindarattanaporn N, Samsiripong W, Chuenchom S.   +2 more
europepmc   +1 more source

Whose Sustainability Counts? Board Governance, ESG Ratings, and Sustainable Development Goals: Evidence on the ESG–SDG Wedge

Business Strategy and the Environment, EarlyView.
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, Diego Prior, Mahmoud Zarea   +2 more
wiley   +1 more source