ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu +2 more
wiley +1 more source
Healthcare professionals' beliefs on promoting physical activity in oncology: a COM-B framework analysis. [PDF]
Carraça EV +7 more
europepmc +1 more source
Green Talk, Costly Walk: The Financial Cost of Greenwashing
ABSTRACT This study investigates the financial consequences of greenwashing, operationalized as the misalignment between ESG disclosure and actual ESG performance. While prior research has explored the reputational and ethical dimensions of greenwashing, its impact on firms' cost of debt remains underexamined.
S. Taddeo, A. Regoli, O. Weber, R. Carè
wiley +1 more source
An empirical study on the intentions and behaviors of non-art majors in continuously selecting esthetic education courses: integration of ECM and TPB. [PDF]
Li H, Li J, Fan X.
europepmc +1 more source
A Systemic Model for Understanding Business Interactions With Biodiversity and Ecosystems
ABSTRACT Biodiversity loss and ecosystem degradation represent critical threats to human well‐being and economic resilience, challenging businesses to understand and manage their interdependence with natural systems. This study develops a systemic framework—the BioModel—that elucidates the reciprocal relationship between businesses, biodiversity, and ...
Lino Cinquini +2 more
wiley +1 more source
Future L2 writing selves and EFL writing achievement: the mediating role of writing enjoyment and boredom. [PDF]
Pan J, Chen H.
europepmc +1 more source
The Influence of Corporate Sustainability Rating Methodology on Disclosure Behavior
ABSTRACT The rise of environmental, social, and governance (ESG) investing has illuminated long‐standing concerns over the ability for sustainability rating schemes to accurately convey sustainability‐related performance of firms. This study theorizes and empirically examines how a detailed and transparent rating methodology influences what information
Patrick J. Callery
wiley +1 more source
Multiple sources and student engagement in the smart classroom: the mediating role of foreign language enjoyment under control-value theory. [PDF]
Wu J.
europepmc +1 more source

