Turning Waste Into Value: A Design Strategy for Sustainable Deposit‐Refund Systems
ABSTRACT The challenge of single‐use plastics (SUPs) and packaging waste has intensified in recent years, with deposit‐refund systems (DRS) emerging as one of the most effective solutions. Although DRS improve recycling rates, their adoption is often hindered by high setup costs and uncertain cost‐effectiveness.
Armando Calabrese +5 more
wiley +1 more source
Do Sustainable Development Goal Disclosure Matter? Unpacking Value Relevance in the European Context
ABSTRACT This study explores the value relevance of Sustainable Development Goal (SDG) disclosures by European listed firms, responding to calls for greater integration of sustainability into corporate strategy and reporting. Drawing on agency theory and voluntary disclosure theory, we examine whether the quality of SDG‐related disclosures affects firm
Gianluca Gabrielli +2 more
wiley +1 more source
Aligning Pay With Purpose: ESG‐Linked Compensation and ESG Decoupling
ABSTRACT This study investigates the relationship between ESG‐linked executive compensation and ESG decoupling and examines the moderating role of CSR committees in this association. Using a global dataset of 36,055 firm‐year observations across 40 countries and 32 industries from 2005 to 2023, we find that ESG‐linked executive compensation is ...
Yasser Eliwa +2 more
wiley +1 more source
Prevalence of Irritable Bowel Syndrome Based on Rome IV Criteria in Patients in Biochemical and Endoscopic Remission From Newly Diagnosed Inflammatory Bowel Disease: One- and Three-Year Results (the IBSEN III Cohort). [PDF]
Olsen BC +21 more
europepmc +1 more source
ABSTRACT This study examines the impact of environmental credit risk on bank financial performance, with a particular focus on the moderating role of country‐level climate risk. Using a global panel of 345 listed banks across 75 countries from 2018 to 2022, we measure environmental credit risk through Fitch Ratings' Environmental Relevance Scores.
Kenza Mouti +2 more
wiley +1 more source
Correction to: Oral health‑related quality of life among long‑term head and neck cancer survivors: a multinational study. [PDF]
Westgaard KL +14 more
europepmc +1 more source
ABSTRACT This study examines the impact of CEO duality on the likelihood of corporate participation in an emissions trading scheme. The results indicate that firms led by dual‐role executives are less likely to participate in emissions trading schemes.
Ibrahim Ayoade Adekunle +3 more
wiley +1 more source
Correction: Prevalence and future estimates of frailty and pre-frailty in a population-based sample of people 70 years and older in norway: the HUNT study. [PDF]
Kyrdalen IL +7 more
europepmc +1 more source
Surgical patients' experiences with the Patients' Safety Checklist (PASC): a qualitative interview study. [PDF]
Harris K +14 more
europepmc +1 more source

