Results 171 to 180 of about 5,387,571 (335)

Do Sustainable Development Goal Disclosure Matter? Unpacking Value Relevance in the European Context

open access: yesBusiness Strategy and the Environment, EarlyView.
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

open access: yesBusiness Strategy and the Environment, EarlyView.
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

Estimation of medically-attended LB incidence in Norway, Finland and Poland using data from national surveillance and published literature

open access: gold
Gordon Brestrich   +8 more
openalex   +1 more source

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