Results 161 to 170 of about 57,676 (265)

Does Disclosure Type Matter? Climate‐Related Financial Disclosures and Corporate Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT Our study examines the financial implications of corporate climate‐related financial disclosures while distinguishing between quantitative and qualitative disclosures. We use a multiple‐period difference‐in‐differences approach to analyze Japanese firms listed on the Tokyo Stock Exchange Prime Market from 2019 to 2023.
Alexander Ryota Keeley, Jun Xie, Chao Li, Masaaki Nagamura, Shunsuke Managi   +4 more
wiley   +1 more source

Reduced varying coefficient models for regional quantile regression with multiple responses. [PDF]

Biometrics
Jung W, Park S, Hong HG, Lee ER.
europepmc   +1 more source

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

Inflammation and Perceived Social Support in Elite Athletes (A Quantile Regression Approach). [PDF]

Neuroimmunomodulation
Wiedenbrüg K, Musculus L, Hilpisch C, Hacker S, Krüger K.   +4 more
europepmc   +1 more source

The Heterogeneous Impact of Non‐Financial Reporting Directive Legal Implementation on ESG Performance in EU‐Listed Companies

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the impact of EU Directive 2014/95/EU (NFRD) on the Environmental, Social and Governance (ESG) performance of EU‐listed companies, focusing on variations across ESG dimensions and national institutional contexts. Using a dataset of 19,036 observations from 2010 to 2022, we apply a time‐varying Difference‐in‐Differences ...
Yuqing Xiao, Antonio Somoza
wiley   +1 more source

Climate Risk and Real Estate Markets in the EU: Institutional Control Through Regulation

Business Strategy and the Environment, EarlyView.
ABSTRACT Climate change is increasingly reshaping the economic foundations of asset markets, yet its implications for the estate sector remain unevenly understood, particularly when institutional and financial mechanisms mediate risk transmission. While a growing body of evidence links climate vulnerability to property valuation and market behaviour ...
Qiulin Yang, Xin Xu, Kingsley Imandojemu, Felix Orole, Romanus Osabohien   +4 more
wiley   +1 more source

The Effect of Yogurt Consumption on Body Fat Percentage in School-Age Children: A Quantile Regression Analysis. [PDF]

Nutrients
Gao T, Cao W, Yang T, Xu P, Xu J, Gan Q, Wang H, Pan H, Zhao Y, Wang F, Zhao W, Yang Z, Zhang Q.   +12 more
europepmc   +1 more source

Sustainable and Resilient Supply Networks: Digitalisation, Regulation and Climate Vulnerability in a Global Context

Business Strategy and the Environment, EarlyView.
ABSTRACT The growing frequency of global crises has intensified concerns regarding climate vulnerability and the resilience of global production systems. This study examines the heterogeneous effects of supply chain development and supply chain digitalisation on climate vulnerability across countries, while accounting for institutional and investment ...
Ziwei Li, Zhi Zhan, Kingsley Imandojemu, Romanus Osabohien, Damilola Felix Eluyela   +4 more
wiley   +1 more source

Effect of iodine nutrition on blood glucose and blood lipid levels in different regions: Based on quantile regression. [PDF]

PLoS One
Chen S, Zhang Y, Liu Z, Wang C, He Y, Liu P, Zhang W, Meng F, Liu L, Sun D, Fan L.   +10 more
europepmc   +1 more source

Do Corporate ESG Disclosures Drive Consumer Demand (Sales)? The Role of Environmental Sensitivity

Business Strategy and the Environment, EarlyView.
ABSTRACT The question of whether strong environmental, social, and governance (ESG) disclosure largely benefits high‐demand customers or if it generates value across all sales levels is yet to be empirically verified. This study, therefore, examines how ESG performance influences consumer demand (sales outcomes) among listed firms across African ...
Idorenyin J. Okon, Adeolu O. Adewuyi, Alex O. Acheampong   +2 more
wiley   +1 more source