Results 161 to 170 of about 48,942 (289)

Does ESG Performance Reduce Default Risk in Insurance Firms? Evidence From Life and Non‐Life Sectors

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines whether environmental, social, and governance performance is associated with lower default risk in European insurance firms, and whether the strength of this association differs between life and non‐life business models.
S. Miani, M. Mantovani, E. Palmieri
wiley   +1 more source

PROTOCOL: Advancing Agent Networks and Merchant Payments for Financial Inclusion in Low- and Middle-Income Countries (LMICs): An Evidence and Gap Map. [PDF]

Campbell Syst Rev
Sarfo Ameyaw D, Oppong SA, Quartey P, Danso-Mensah K, Oppong M, Badu-Ansah NE, Osarfo D, Adam A, Nyan CP, Darkwah HA, Lesta I.   +10 more
europepmc   +1 more source

Incremental cash flows, information sets and conflicts of interest. [PDF]

This paper attempts to make of the standard incremental cash flow model (SICFM) a functional vehicle for coping with conflicts of interest. After outlining the model, residual rights to cash flows are linked to residual risks.
Rodolfo Apreda
core  

Assessing Climate Change Disclosure and Its Governance Drivers: Insights From the European Utilities Sector

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study aims to enhance academic understanding of the factors influencing the disclosure practices of climate change among European utility companies, specifically in the context of their sustainability reporting. The primary objective is to explore, through a multi‐theoretical framework, the governance drivers that significantly affect the
Cristina Boţa‐Avram, Adriana Tiron Tudor, Liana Stanca   +2 more
wiley   +1 more source

Sustainability Disclosure and External Assurance of Reports in the Italian Agrifood Sector

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The European Union introduced the Corporate Sustainability Reporting Directive (CSRD) with the aim of aligning the “walk”—the implementation of substantive sustainability practices—and the “talk”—their representation in sustainability reporting.
Andrea Caccialanza, Mirta Casati, Marco Angelo Marinoni   +2 more
wiley   +1 more source

Accessibility of Digital Financial Applications for People With Visual Impairment: Scoping Review. [PDF]

J Med Internet Res
Puli L, Kooijman L, Kanij T, Hartel C, Shahriar AZM, Rotaru K.   +5 more
europepmc   +1 more source

When Sustainability Reporting Becomes a Strategy: The Impact of Financial Performance and Institutional Pressures From EU Sustainability Reporting Regulations on ESG Decoupling

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Mitigating environmental, social, and governance (ESG) decoupling is essential to advancing reliable sustainability disclosure and ensuring that ESG reporting fulfills its intended purpose. This study aims to provide critical insights into the organizational and contextual elements that could intensify or diminish ESG decoupling. Using a multi‐
Catarina Cepêda, Albertina Paula Monteiro, Cristina Aibar‐Guzmán   +2 more
wiley   +1 more source

Reforming the white coat economy: judicial evidence and institutional implications from China's healthcare anti-corruption campaign. [PDF]

Front Public Health
Shen Z, Guo J, Li J, Chen Z, Tang Y.
europepmc   +1 more source

From Waste to Value: A Bibliometric‐Systematic Review of Biogas and Biomethane Business Literature

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT In response to escalating environmental challenges and the growing demand for sustainable energy solutions, the agri‐food sector is increasingly exploring business models grounded in circular economy (CE) principles based on the production of biogas and biomethane.
Silvia Cantele, Silvia Vernizzi, Le Thanh Arianna Truong, Vincenzo Riso   +3 more
wiley   +1 more source

Patient Satisfaction With Auditable Pharmaceutical Transactions and Services: A Cross-Sectional Study at Bule Hora University Teaching Hospital, Ethiopia. [PDF]

Health Sci Rep
Gerina A, Wariyo Guyo A, Elema W.
europepmc   +1 more source