Results 91 to 100 of about 36,685 (255)

Supply Chain Network, ESG Scores and Financial Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper provides novel evidence on the role of supply chain networks in influencing firms' environmental, social and governance (ESG) scores and financial performance. Our analysis employs financial, board, ESG and supply chain data, resulting in an unbalanced panel of over 16,000 firm‐year observations from 3028 publicly traded US firms ...
Michail Filippidis, Renatas Kizys, Panagiotis Tzouvanas   +2 more
wiley   +1 more source

Climate Stress Testing on European SME Securitised Loans Under Climate Mitigation Scenarios

Business Strategy and the Environment, EarlyView.
ABSTRACT Assessing the future impact of climate risks on the probability of default (PD) of small and medium enterprises (SMEs) is challenging due to limited disclosure, policy uncertainty and exposure to physical risks. This paper addresses this gap by integrating macroeconomic variables from the Network for Greening the Financial System (NGFS ...
Luca Zanin, Raffaella Calabrese
wiley   +1 more source

Environmental Management Accounting in Private Hospitals: Navigating Competing Strategic Priorities for Sustainable Decision‐Making

Business Strategy and the Environment, EarlyView.
ABSTRACT Environmental management accounting (EMA) is increasingly recognised as essential for carbon governance, accountability and net zero transitions, yet research has overlooked how sustainability is negotiated within mission‐driven but commercially exposed service organisations such as private hospitals in developing economies, a sector often ...
M. M. Swalih, Ronita Ram, Edward Tew
wiley   +1 more source

Reconstructing Notarial Liability in Sale and Purchase Binding Agreements in Indonesia

Sriwijaya Law Review
This study examines the professional liability of notaries for drafting Sale and Purchase Binding Agreements (PPJB) in Indonesia, which serve as preliminary contracts when a Sale and Purchase Deed (AJB) cannot yet be executed, but often give rise to ...
Sulaiman, Yusrizal Hasbi, Muhamad Helmi Md Said, Faisal   +3 more
doaj   +1 more source

Firm‐Size Heterogeneity in the Effects of ESG Disclosure on Firm Value Under Institutional Reform: Evidence From Japan

Business Strategy and the Environment, EarlyView.
ABSTRACT Focusing on firm‐size heterogeneity, this study examines how institutional reform reshapes the effects of environmental, social, and governance (ESG) disclosure on firm value. Using 2019–2023 panel data on 1427 Japanese listed firms (before and after the 2022 Tokyo Stock Exchange reorganization and Corporate Governance Code revision), this ...
Akio Nakashima, Kimitaka Nishitani
wiley   +1 more source

Corporate Dynamic Eco‐Innovation Capability and Carbon Emission Reduction: Evidence From African Listed Firms With the Role of Institutional Pressures

Business Strategy and the Environment, EarlyView.
ABSTRACT Despite the global emphasis on simultaneous achievement of higher growth and lower pollution (green growth), the dynamic link between eco‐innovation and CO2 emissions remains inadequately understood globally and specifically in Africa, with a complex and diverse institutional and regulatory landscape.
Idorenyin J. Okon, Adeolu O. Adewuyi, Alex O. Acheampong   +2 more
wiley   +1 more source

Hidden Human Capital Risks to Sustainable Logistics Systems: A Moderated Mediation Model of Overqualification, Abusive Supervision, and Workplace Ostracism

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how perceived overqualification (POQ) becomes a source of work alienation by focusing on interpersonal dynamics in the workplace. Drawing on relational and power‐based perspectives, we propose that abusive supervision serves as a key mechanism linking POQ to work alienation, while workplace ostracism conditions the strength
Ahmet Hakan Özkan
wiley   +1 more source

AI in Radiology: Navigating Medical Responsibility

Diagnostics
The application of Artificial Intelligence (AI) facilitates medical activities by automating routine tasks for healthcare professionals. AI augments but does not replace human decision-making, thus complicating the process of addressing legal ...
Maria Teresa Contaldo, Giovanni Pasceri, Giacomo Vignati, Laura Bracchi, Sonia Triggiani, Gianpaolo Carrafiello   +5 more
doaj   +1 more source

Platform Thinking as a Catalyst for Circular Innovation in Low‐ and Medium‐Tech Industries

Business Strategy and the Environment, EarlyView.
ABSTRACT Growing pressures to replace linear with circular models challenge organisations to innovate continuously and to absorb new knowledge. While platform thinking has been examined as an enabler of innovation in high‐tech industries, its relevance in low‐ and medium‐tech industries, like construction, remains underexplored.
Julia Köhler, Sönnich Dahl Sönnichsen, Philip Beske‐Janssen, Christian Thuesen   +3 more
wiley   +1 more source

Litigation in Cardiovascular Surgery: Risk Management Considerations in the Italian Context

Surgeries
Background/Objectives: Malpractice in cardiovascular surgery was addressed from the forensic pathology perspective, offering reflections on risk prevention in the Italian context. Litigation and risk management in healthcare, following the Italian law on
Vittorio Bolcato, Giuseppe Speziale, Carlo Savini, Elisa Mikus, Giuseppe Basile, Livio Pietro Tronconi   +5 more
doaj   +1 more source