ABSTRACT This study examines corporate environmental reporting practices among listed companies in the European Union during the period 2018–2022, within the context of the Non‐Financial Reporting Directive (NFRD). To this end, an Environmental Disclosure Index (EDI) is constructed based on qualitative reporting items, and panel‐data models are ...
Rosalva Pinto‐Braga +2 more
wiley +1 more source
In Real Estate as in the Protective Effect of Regulatory T Cells: It Is Location, Location, and Location. [PDF]
Zou D, Li XC.
europepmc +1 more source
What evidence exists on the impact of climate change on real estate valuation? A systematic map protocol. [PDF]
Vanhuyse F, Piseddu T, Moberg Å.
europepmc +1 more source
Corporate ESG Greenwashing: Does Regulatory Proximity Matter?
ABSTRACT Environmental, social, and governance (ESG) greenwashing undermines sustainable development, yet the influence of regulatory proximity on oversight is understudied. By introducing the “distance decay effect” from geoeconomics into ESG misconduct research and using a sample of Chinese listed firms from 2009 to 2022, this study reveals a ...
Weiqi Zhao +4 more
wiley +1 more source
Is Real Estate the Main Driver of Additional Costs for Cardiology Consultations in France? [PDF]
Marchandot B, Carmona A, Morel O.
europepmc +1 more source
The Role of Thermodynamic and Informational Entropy in Improving Real Estate Valuation Methods. [PDF]
Özdilek Ü.
europepmc +1 more source
ABSTRACT This study analyses the association between carbon emissions and financial performance in Latin American firms. The scientific literature on this topic is limited, with little evidence available in this geographical region. This study aims to address this research gap by testing hypotheses focused on analysing how Scope 1, 2 and 3 carbon ...
Ana Isabel Mendieta‐Callirgos +3 more
wiley +1 more source
EGCN: Entropy-based graph convolutional network for anomalous pattern detection and forecasting in real estate markets. [PDF]
Le D +6 more
europepmc +1 more source
Boundedly rational bidding decision for land auctions during the transformation of real estate markets. [PDF]
Liao R, Zhang J, Tan R, Wu Y, Yu M.
europepmc +1 more source
Beyond the ESG Facade: Measuring and Addressing Corporate ‘Lip Service’
ABSTRACT Amid growing global attention to environmental, social and governance (ESG), this study examines the misalignment between ESG disclosures and actual practices—termed ‘lip service’—using data from Chinese firms from 2006 to 2022, constructing an index to quantify it.
Jia Xu, Mingwei Liu, Helen X. H. Bao
wiley +1 more source

