Results 241 to 250 of about 631,297 (293)
Sustainability and Earnings Quality: The Moderating Role of Institutional Factors
ABSTRACT The objective of this paper is to examine the impact of firms' sustainability performance on earnings quality, with a particular focus on the moderating role of institutional factors in Latin American countries for the period 2012–2023. A panel data set with 390 companies was structured with information sourced from the London Stock Exchange ...
Juan F. Garrido Navia +3 more
wiley +1 more source
The determinants of trust: findings from large, representative samples in six OECD countries. [PDF]
Kovacs R +6 more
europepmc +1 more source
ABSTRACT This study explores the potential influence of key components of the board of directors' architecture on ESG outcomes. Specifically, we focus on the effects of demographic components (gender and cultural diversity), structural and compositional factors (size, CEO‐Chair separation, and the presence of independent/non‐executive directors), and ...
Jorge Ochaita‐Gonzalez +3 more
wiley +1 more source
Valuating the efficiency of social security and healthcare in OECD countries from a sustainable development. [PDF]
Lee LW +4 more
europepmc +1 more source
ABSTRACT Mining is one of the foundations of economic development but has historically been associated with severe socioenvironmental impacts, such as ecosystem degradation, displacement of traditional communities, and large‐scale disasters. In this context, corporate social responsibility (CSR) plays a central role as a mechanism for legitimizing ...
Felipe Moura Oliveira +1 more
wiley +1 more source
The impact of ICT goods exports and environmental technology innovation on mineral rents: Evidence from OECD countries. [PDF]
Dou S +4 more
europepmc +1 more source
ABSTRACT This study investigates the challenges and support needs of small and medium‐sized enterprises (SMEs) in adopting standardized sustainability reporting, taking the European Sustainability Reporting Standards (ESRS) as an empirical case of formal standardization.
Filippo Cavaliere +2 more
wiley +1 more source
Author Correction: A political economy theory of fossil fuel subsidy reforms in OECD countries. [PDF]
Droste N, Chatterton B, Skovgaard J.
europepmc +1 more source
ABSTRACT Within the framework of sustainable development and environmental policy, environmental certification is regarded as a mechanism through which road passenger transport companies (RPTCs) could mitigate their adverse environmental impacts and attain competitive advantages that may enhance their financial performance.
Jose Antonio Cavero‐Rubio +1 more
wiley +1 more source

