Multiple Fatal Accidents at Work in Italy: How They Occur and Causal Factors for Identifying Specific Prevention Measures. [PDF]
Manni V, Campo G, Guglielmi A.
europepmc +1 more source
ABSTRACT Corporate waste generation is a material environmental outcome embedded in firms' production technologies, process design, resource use, and managerial execution. Although boards do not directly manage operational waste, they may shape waste‐related outcomes through strategic oversight, environmental investment approval, target‐setting, and ...
Hala Zaidan +3 more
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Stakeholder perceptions of India's Digital Personal Data Protection Act of 2023: an empirical study across legal, banking, and corporate sectors. [PDF]
Ahmed S, Nasir M.
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Abnormal Sustainability Reporting Tone and the Value Relevance of Accounting Fundamentals
ABSTRACT This study investigates whether and how abnormal sustainability reporting tone is associated with the firm's market value and conditions the value relevance of accounting fundamentals. Building on impression‐management theory, the value relevance literature, and recent advances in textual analysis, we focus on the discretionary component of ...
Alessandra Allini +3 more
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How can we facilitate research on the risks and potential benefits of novel psychoactive substances? [PDF]
Jg R, R B, W H.
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ABSTRACT Within corporate social responsibility (CSR) and environmental, social, and governance (ESG), there is a gap. This paper aims to fill that gap by building on a previous empirical study. It introduces the Land Governance Materiality Framework (LGMF), which redefines land governance as a critical governance skill that impacts ESG performance ...
Ifedayo Grace Malachi, Reza Eslamipoor
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Mobilizing for Health: A Case Study of Kazakhstan's Vaping Ban Advocacy Campaign. [PDF]
Sadykova J, Ayaganova A, Yergaliyev KA.
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Responsible Banking Under Twin Transition: FinTech M&As, ESG Strategy, and Bank Performance
ABSTRACT This paper investigates how banking innovation strategies, namely FinTech M&As and ESG practices, affect bank performance under rising competitive pressures and regulatory complexity. Using a unique dataset of 543 listed banks across 49 countries from 2000 to 2023, we analyse whether these strategic investments enhance banks' profitability ...
G. B. Ferilli, Y. Altunbas, E. Palmieri
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Analysing the engagement with pandemic preparedness, prevention and response in selected English language political manifestoes in 2024. [PDF]
Wenham C, Potluru A.
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ABSTRACT This study examines whether corporate social responsibility (CSR) disclosure in IPO prospectuses functions as a credible sustainability signal and how its credibility influences investor responses in U.S. capital markets. Drawing on a sample of 681 IPOs conducted between 2019 and 2023, we employ textual content analysis to construct a ...
Nesrine Bedoui, Aymen Ajina
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