Results 51 to 60 of about 86,372 (306)
Do Sustainability Committees Mitigate or Exacerbate ESG Decoupling?
ABSTRACT This study investigates the impact of sustainability committees (SCs) on environmental, social, and governance (ESG) decoupling in US publicly listed firms. In particular, it examines their influence on overall and dimension‐specific (E, S, G) ESG decoupling and distinguishes their effects on internal versus external ESG actions.
Weite Qiu +4 more
wiley +1 more source
Arash Nemat,1,2 Osama Alsarhan,2 Nahid Raufi,3,4 Eva Inam Al Zein,5 Khalid A Kheirallah,6 Mohammad Yousuf Mubarak1 1Department of Microbiology, Kabul University of Medical Sciences, Kabul, Afghanistan; 2Department of Cardiology, Nanfang Hospital ...
Nemat A +5 more
doaj
Game theory to enhance stock management of Personal Protective Equipment (PPE) during the COVID-19 outbreak [PDF]
Since the outbreak of the COVID-19 pandemic, many healthcare facilities have suffered from shortages in medical resources, particularly in Personal Protective Equipment (PPE).
Al-Fagih, Zaid +11 more
core +1 more source
When Nature Counts: Corporate Biodiversity Attention and Access to Bank Finance
ABSTRACT This paper investigates whether corporate attention to biodiversity influences firms' access to bank loans, an overlooked question in the emerging biodiversity–finance literature. Using a novel, text‐based measure constructed from 446 biodiversity‐related keywords and applied to Chinese A‐share listed firms from 2000 to 2023, we show that ...
Ruxiao Li +3 more
wiley +1 more source
CEO Managerial Ability and the Strategic Repetition of Climate Disclosures
ABSTRACT This study examines whether CEO managerial ability shapes the repetition of firms' climate‐related disclosures in mandatory 10‐K filings. Climate reporting is highly judgment based and central to firms' broader climate‐risk management strategies, yet little is known about why some firms repeatedly use similar climate narratives and others ...
Javad Rajabalizadeh
wiley +1 more source
Unaddressed non-energy use in the chemical industry can undermine fossil fuels phase-out
Around 13% of fossil fuels globally are used for non-combustion purposes. Fossil fuel processing plants, such as petroleum refineries, exhibit interdependent material and energy system dynamics, making the transition away from fossil fuels in energy ...
Marianne Zanon-Zotin +5 more
doaj +1 more source
Background: Silicosis remains a lung disease which may cause severe incapacitation and even be fatal. We examined why stone processors in Israel, though aware that regular occupational unprotected exposure to harmful silica dust might cause silicosis ...
Moshe Mishali, Daniel Weiler
doaj +1 more source
URGENT ISSUES OF FURTHER DEVELOPMENT OF ACCOUNTING IN COMMERCIAL ENTITIES
Some current issues of accounting for PPE are critically evaluated in the article. The whole range of measures are provided for realization as the result of the increase of PPE value per item from 40000 RUB to 100000 RUB.
VICTOR Getman
doaj +1 more source
ABSTRACT This study examines how earnings management shapes the relationship between CEO characteristics, i.e., gender, education, age, tenure and financial expertise, and corporate carbon disclosure. While prior research links managerial attributes to environmental transparency, limited attention has been paid to the role of financial reporting ...
Shihong Zeng +4 more
wiley +1 more source
In response to the growing photovoltaic distributed generation market, this study investigates the evolution of energy policies and mechanisms driving the growth of photovoltaic distributed generation (DGPV).
Annelys Machado Schetinger +1 more
doaj +1 more source

