Results 211 to 220 of about 8,700 (308)

Exploring Sustainability Reporting Practices in an Emerging Market: Insights From Corporate Governance and Disclosure Tone

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The study examines how narrative disclosure tones (NDTs) and corporate governance mechanisms (CGMs) affect sustainability reporting practices (SRP) in an emerging economy. Data from 125 non‐financial firms in Pakistan, spanning 2011–2022, are utilized. SRP is measured using both GRI and the novel IFRS S1 standards‐based indices. Three NDTs are
Arshad Hasan   +2 more
wiley   +1 more source

Designing Governance for ESG: Incentive and Oversight Complementarities in Corporate Sustainability Performance

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates how internal governance design supports credible ESG performance by distinguishing between Incentive and Oversight Architectures. Using 13,993 firm‐year observations of US nonfinancial firms from 2018 to 2024, we estimate fixed effects and two‐step system GMM models.
Beyza Gürel   +2 more
wiley   +1 more source

ESG Ratings and Firms' Engagement in Global Innovation Ecosystems: Implications for Green Innovation Capacity

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The increasing salience of climate change has intensified attention to the roe of ESG ratings in shaping firms' green innovation. We examine the link between ESG performance and green innovation, highlighting the role of participation in global innovation networks.
Miaomiao Tao   +3 more
wiley   +1 more source

Innovation and Growth Investment Through Capital Expenditure as a Channel and Boundary Condition Between Financial Performance and Corporate Reputation

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the role of capital expenditure in the relationship between financial performance and corporate reputation. Using moderation and mediation analyses based on multiple regressions with bootstrapping, we examined data from 121 airlines from 46 countries during 2007–2023.
Larissa M. Batrancea   +2 more
wiley   +1 more source

Thresholds for the value judgement of health technologies in the United Arab Emirates: a consensus approach through voting sessions. [PDF]

open access: yesBMJ Open
Aldallal S   +10 more
europepmc   +1 more source

New‐Generation Integrated Devices: Multiple‐Energy Utilization and Integration Systems Based on Perovskite Photovoltaics

open access: yesEcoEnergy, EarlyView.
This review highlights emerging integrated energy systems based on perovskite photovoltaics, including PSC–thermoelectric, photovoltaic–electrochemical, self‐charging, and building‐integrated architectures. By coupling multiple energy conversion and storage pathways, these multifunctional platforms enable enhanced solar utilization, improved stability,
Yihuai Huang   +10 more
wiley   +1 more source

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