Results 211 to 220 of about 175,879,727 (263)

Whose Sustainability Counts? Board Governance, ESG Ratings, and Sustainable Development Goals: Evidence on the ESG–SDG Wedge

Business Strategy and the Environment, EarlyView.
ABSTRACT Institutional investors increasingly rely on ESG ratings to evaluate financially material sustainability risks, while governments promote corporate alignment with the United Nations Sustainable Development Goals (SDGs). Because these frameworks differ substantially in capital market salience and monitoring intensity, board oversight may not ...
Mohamed Hegazy, Diego Prior, Mahmoud Zarea   +2 more
wiley   +1 more source

The Evolution and Integration of ESG Reporting: A Framework for Sustainable Business Accountability

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how multinational corporations incorporate Environmental, Social, and Governance (ESG) reporting frameworks to foster trust, enhance legitimacy, and move beyond mere symbolic disclosure. A qualitative comparison of Microsoft and Unilever from 2020 to 2023 assesses how both firms integrate leading standards, including GRI ...
Gabriela Marques Alves Aguiar
wiley   +1 more source

Antifibrinolytic strategies improve liver regeneration in mice and reduce posthepatectomy liver failure in patients.

Blood
Li Z, Wei Z, Groeneveld DJ, Strilchuk AW, Flick MJ, Dong Y, Podrascanin V, Truty MJ, Kendrick ML, Cleary SP, Warner SG, Smoot RL, Assinger A, Kastrup CJ, Karanicolas P, Luyendyk JP, Starlinger PP.   +16 more
europepmc   +1 more source

Ownership succession, risk taking and debt financing from the perspective of the institutional environment. [PDF]

PLoS One
Liu Y, Liu H, Tang D, Yin C, Kong L.
europepmc   +1 more source

Strategic Implications of Mandatory ESG Assurance and Its Impact on Competitive Advantage: Evidence From European Market Reactions

Business Strategy and the Environment, EarlyView.
ABSTRACT The EU has recently introduced, for the first time, a market‐wide mandatory assurance requirement for sustainability reporting under the Corporate Sustainability Reporting Directive (CSRD). The directive mandates that affected firms obtain independent third‐party assurance for their ESG reports. This study examines the equity market's reaction
Zelalem Abay
wiley   +1 more source

Institutional gap and enterprise behavior: Evidence from China. [PDF]

PLoS One
Yao M, Wang W, Rao L.
europepmc   +1 more source

SDG Forward Faster in the Face of Geopolitical and Climate Risks: Does CEO Power Strengthen This Relationship?

Business Strategy and the Environment, EarlyView.
ABSTRACT In a macroeconomic environment characterised by systemic disruptions and global uncertainty, companies are forced to reconfigure their sustainability strategies. This study examines the combined impact of geopolitical and climate risks on corporate commitment to and actual progress toward the United Nations (UN) Sustainable Development Goals ...
Isabel‐María García‐Sánchez
wiley   +1 more source

Why are our medicines so expensive? Spoiler: Not for the reasons you are being told…. [PDF]

Eur J Gen Pract
Torreele E.
europepmc   +1 more source

Can Sustainable Entrepreneurship Create Value for Enterprises? Examining the Roles of Corporate Reputation and Entrepreneurs' Self‐Promotion Behavior

Business Strategy and the Environment, EarlyView.
ABSTRACT To understand the heterogeneous performance outcomes of sustainable entrepreneurship, this study investigates the role of founder impression management. We develop and test a moderated mediation model, drawing on signaling and impression management theories, using a dual‐study design with longitudinal data (n = 217) and survey data (n = 259 ...
Rongzhi Liu, Haibin Liu, Samuel Adomako, Yong Lin, Tianwei Huang, Yihan Wang, Fang Ding   +6 more
wiley   +1 more source