Does Disclosure Type Matter? Climate‐Related Financial Disclosures and Corporate Performance
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
Legacy leaks, lasting liabilities: elevating abandoned oil and gas wells in climate change mitigation policy. [PDF]
Höglund-Isaksson L.
europepmc +1 more source
ABSTRACT The growing emphasis on sustainability has prompted companies to engage with stakeholders in addressing environmental and social challenges. This paper investigates how companies and stakeholders co‐create value through a collaborative and iterative process that facilitates the formulation and implementation of sustainable strategies.
Meryem Altaf +3 more
wiley +1 more source
Corruption distance and equity strategies in cross-border M&As: The moderating roles of political connections. [PDF]
Li X.
europepmc +1 more source
Corporate Environmental Innovation and Environmental Decoupling: International Evidence
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 +3 more
wiley +1 more source
Evaluating the corporate social responsibility agenda for high-cost novel therapies: roles for government and civil society. [PDF]
Wong A, Saeed G, Garner S, Kohler J.
europepmc +1 more source
Building a single market for data: Data spaces as pro-competitive infrastructure. [PDF]
Konstantopoulou ES.
europepmc +1 more source
Privatized employment services in Australia: addressing social, health, and equity impacts for health promotion. [PDF]
Anaf J, Baum F, Freeman T.
europepmc +1 more source
Participation pathways in global vaccine partnerships and their implications for immunization systems: a comparative analysis of China and India in Gavi. [PDF]
Ding M.
europepmc +1 more source

