Results 261 to 270 of about 43,209 (326)

Mandated ESG Disclosure and Its Effects on Earnings Quality and Cost of Capital: Evidence From European Stock Markets

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates the causal effects of mandated ESG disclosure on two key corporate financial outcomes: earnings quality and cost of capital. Using a panel dataset of 210 publicly listed firms from eight European Union countries between 2015 and 2024, the study exploits cross‐country variation in the timing and intensity of ESG ...
Isik Akin, Meryem Akin
wiley   +1 more source

Study on dynamic sand collapse mechanism of weakly consolidated rock strata in thick bedrock stope in western China. [PDF]

Sci Rep
Zhaoxing L, Shuning D, Xiaoming G, Xiaolong L, Yingfeng L, Kang G.   +5 more
europepmc   +1 more source

Sustainability Certification and Tourist Behavior: The Role of Trust in Certification Bodies and Destination Social Responsibility

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Tourism is under growing pressure to adopt sustainable practices due to the negative impacts of mass tourism on destinations. Sustainability certification schemes (SCS) have emerged as voluntary governance tools that signal responsible practices and reduce information asymmetry.
Patricia Martínez García de Leaniz, Ángel Herrero Crespo, María del Mar García de los Salmones   +2 more
wiley   +1 more source

Development rule of ground fissure and mine ground pressure in shallow burial and thin bedrock mining area. [PDF]

Sci Rep
Cunhan H, Lili S, Cao Z, Feng D, Zhenhua L, Yongqiang Y.   +5 more
europepmc   +1 more source

Where Tech Meets the SDGs: A Supply‐Chain Process Map for Sustainability Management

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates how advanced technologies support Sustainable Development Goals (SDGs) within supply chain management (SCM) through a structured analysis of 4448 sustainable practices. By integrating perspectives from sustainability‐oriented innovation (SOI) and contingent dynamic capabilities, the research conceptualizes technology ...
Vincenzo Varriale, Antonello Cammarano, Moacir Godinho‐Filho   +2 more
wiley   +1 more source

Walking the Tightrope of Sustainability Reporting Standardization: Insights From Italian Small and Medium‐Sized Enterprises

Corporate Social Responsibility and Environmental Management, EarlyView.
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, Enrico Bellazzecca, Emma Edvige Zanchini di Castiglionchio   +2 more
wiley   +1 more source

Numerical simulation study on the mining pressure law and collaborative failure of soft-hard interlayer working face. [PDF]

Sci Rep
Hou Z, Li H, Liu G, Xie K, Wu P, Yang Z.
europepmc   +1 more source

The Link Between Financial Auditors and Corporate Social Responsibility: A Review of Empirical Studies and Implications for Future Research

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Based on stakeholder agency theory, this structured literature review included 89 empirical quantitative studies published between 2013 and the present on the complex relationship between financial auditors and corporate social responsibility (CSR) outcomes. We created a research framework based on DeFond and Zhang's (2014) taxonomy and the bi‐
Patrick Velte
wiley   +1 more source

Influence of the inclination angles on the stress distribution in the bottom plate under the deep residual coal pillar. [PDF]

Sci Rep
Shi X, Yu H, Zhang G, Yi H, Wei Q, Zhang X, Qin S.   +6 more
europepmc   +1 more source

Evolution of the roof caving and fracture zones during mining of close range coal seams. [PDF]

Sci Rep
Li J, Zhou W, Deng P, Yan J, Chang S.
europepmc   +1 more source