Digital intelligence technology adoption and supply chain security of manufacturing firms: empirical evidence from China. [PDF]
Yu Z, Liu H, Xing C.
europepmc +1 more source
A Social Risk‐Based Approach Supporting Corporate Sustainability Reporting Directive Framework
ABSTRACT Social sustainability is difficult to measure due to its qualitative and context‐specific nature. However, regulatory pressure and stakeholder expectations increasingly require organisations to disclose robust and verifiable information. In this context, the European Corporate Sustainability Reporting Directive (CSRD) sets new sustainability ...
Monica Serreli +2 more
wiley +1 more source
Does ESG Performance Reduce Default Risk in Insurance Firms? Evidence From Life and Non‐Life Sectors
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
Assessing the Feasibility of Bioscrubbing for Flue Gas Treatment and Sulfur Recovery: A Comparative Study Using Mathematical Modeling, Life Cycle Analysis, and Life Cycle Costing. [PDF]
Castagnoli A +6 more
europepmc +1 more source
ABSTRACT This study examines the intricate and asymmetric relationship between corporate greenhouse gas emission disclosure and stock returns and crash risks, focusing on listed firms in six Commonwealth African countries characterized by regulatory fragility, limited investor protection, and growing climate vulnerability.
Idorenyin J. Okon +2 more
wiley +1 more source
Research on emission reduction investment strategies for low carbon technology enterprises. [PDF]
Li J, Yang T, Shi L.
europepmc +1 more source
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 +2 more
wiley +1 more source
Life cycle and techno-economic assessment of a solar-biogas hybrid dryer for banana drying. [PDF]
Shigella O +4 more
europepmc +1 more source
Sustainability Disclosure and External Assurance of Reports in the Italian Agrifood Sector
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 +2 more
wiley +1 more source
Gate-to-Gate Life Cycle Study and Techno-Economic Analysis of an Industrial Process for Producing Densified Polystyrene from Recycled Expanded Polystyrene. [PDF]
Berrio-Mesa E +3 more
europepmc +1 more source

