ABSTRACT This study analyzes the incidence of environmental reporting on the financial performance (FP) of top banks in Brazil, Russia, India, China and South Africa (“BRICS”) countries using data from 50 leading banks from 2018 to 2023. Using panel regression analysis, the findings indicate that environmental reporting significantly impacts accounting‐
Mithilesh Gidage+2 more
wiley +1 more source
Classification and spatial characteristics of different development stages in China: Evidence from the contribution rate of production factors. [PDF]
Li Z, Liu X, Xu L, Wu Q.
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ABSTRACT Big data analytical capabilities (BDAC) have emerged as a significant strategic tool for enhancing environmental performance in today's ever‐growing green and digital economy. However, the serial process through which BDAC influences environmental performance remains understudied, particularly in multinational corporations (MNCs).
Leul Girma Haylemariam+2 more
wiley +1 more source
The co-evolution and driving mechanism analysis of ecosystem services value and tourism economic resilience from 286 cities in China. [PDF]
Zhao S, Yu Z, Liu W.
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Can Sustainability Disclosure Affect Crowdfunding Success?
ABSTRACT Sustainability has emerged as a critical element in entrepreneurial finance, yet its role in reward‐based crowdfunding (RBC) remains underexplored. Existing studies on sustainability and crowdfunding primarily focus on equity‐based models, specific project types, or single‐country analyses, leading to mixed findings and limited ...
Simona Barone
wiley +1 more source
Cost-effectiveness of ofatumumab for the treatment of relapsing forms of multiple sclerosis in the United Arab Emirates. [PDF]
Inshasi J+13 more
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Accounting for Climate Change: A Temporal Analysis of the Literature
ABSTRACT This study presents a systematic literature review of articles related to accounting for climate change. By adopting the theoretical lenses of the actor–network theory, this study investigates the primary actors influencing management research on accounting for climate change and how their roles have evolved over time considering major ...
Ubaldo Comite+3 more
wiley +1 more source
Exploring development pathways for mining rural areas in the context of urban-rural integration: A case study in Shanxi Province, China. [PDF]
Xu H, Zhang S, Wu Z.
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Biodiversity Credits: An Overview of the Current State, Future Opportunities, and Potential Pitfalls
ABSTRACT Biodiversity credits are an emerging vehicle for pro‐environmental financing, yet much uncertainty remains around how and when they could boost biodiversity conservation. Here we define what biodiversity credits are and explore impact pathways through a proposed theory of change. Based on evidence from 34 pilot projects and a review of lessons
Sven Wunder+16 more
wiley +1 more source
Fine Root Traits across Different Root Orders and Their Associations with Leaf Traits in 15 Co-Occurring Plant Species from the Desert-Oasis Transition Zone in the Hexi Corridor, Gansu Province, China. [PDF]
Chen Y+5 more
europepmc +1 more source