Results 131 to 140 of about 278,370 (293)

Substantive or Symbolic? Analyzing the Quality of Impact Reports in Italian B‐Corps Through Legitimacy Theory

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Sustainability reporting has become increasingly compelling, particularly among hybrid organizations such as B‐Corps, which seek to balance profit and purpose and are required to publish annual Impact Reports. This study assesses the completeness of disclosed information in the 2022 Impact Reports of 74 Italian B‐Corps, drawing on legitimacy ...
Laura Ferraro, Franco Ernesto Rubino, Carmelo Arena, Diego Mazzitelli   +3 more
wiley   +1 more source

Bridging Theory and Prediction: A Hybrid SEM and Machine Learning Approach to Optimize Lean Construction for Megaproject Sustainability in China

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Construction megaprojects, large‐scale, complex, and capital‐intensive, are particularly prone to inefficiencies, cost overruns, delays, and environmental degradation due to fragmented workflows, stakeholder misalignment, and resource intensity.
Abdelazim Ibrahim, Tarek Zayed, Zoubeir Lafhaj, Ahmed Maged, Ahmed Farouk Kineber, Jingchao Yang   +5 more
wiley   +1 more source

A structural model for corporate profit in the U.S. industry [PDF]

I estimate a theoretically and statistically satisfying model to account for corporate profit represented by Net Rental Income (NRI) for one of the largest Real Estate Investment Trust companies (REIT) in the U.S.
Gomez-Sorzano, Gustavo
core   +1 more source

Landscape of Research on Accounting Scope 3 Emissions: A Review of Methodologies and Data

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Scope 3 emissions have been proposed as a critical metric for evaluating corporate carbon footprint, identifying emission sources, and developing mitigation solutions. Yet, widespread corporate reporting of Scope 3 emissions remains limited, highlighting a critical gap in both research and practice.
Zeyu Wang, Klaus Hubacek, Xin Sun, Franco Ruzzenenti   +3 more
wiley   +1 more source

The Role of National Culture in ESG Risk Management: Empirical Evidence From STOXX Europe 600

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates the role of national culture in influencing firms' Environmental, Social, and Governance (ESG) risk management. Anchored to institutional theory, the research focuses on Hofstede's national cultural dimensions (power distance, individualism, long‐term orientation, and uncertainty avoidance) as factors associated with ...
Alberto Tonelli, Giorgia La Barbera, Simona Fiandrino, Donatella Busso   +3 more
wiley   +1 more source

Finanzierungsstrategien und ihre Auswirkungen auf den Unternehmenswert deutscher Immobilien-Kapitalgesellschaften [PDF]

Der vorliegende Beitrag untersucht die steuerinduzierten Wirkungen der Außenfinanzierung auf den Unternehmenswert von Immobilien-Kapitalgesellschaften. Im diesem Bereich existieren neben der gewerblichen Immobilien-AG steuerbegünstigte Rechtsformen, wie ...
Schönemann, Kristin
core  

On the Applicability of the Advocacy Coalition Framework for Analyzing EU Policy Processes

European Policy Analysis, EarlyView.
ABSTRACT Initially developed for the US context, the Advocacy Coalition Framework (ACF) is increasingly used to analyze policy processes in the EU. But policymaking in EU differs from the US context, why the applicability of ACF in the EU context should be scrutinized.
Fredrik von Malmborg
wiley   +1 more source

Predictability of Equity REIT Returns: Implications for Property Tactical Asset Allocation [PDF]

This study presents further evidence of the predictability of excess equity REIT (real estate investment trust) returns. Recent evidence on forecasting excess returns using fundamental variables has resulted in diminishing returns from the 1990’s onward.
John Okunev, Patrick J. Wilson
core  

Techno‐Economic and Life Cycle Assessment of a Nanofluid‐Based Concentrated PV/T–TEG Hybrid System With Spectral Filtering

Energy Science &Engineering, EarlyView.
A novel cascade nanofluid‐based PV/T–TEG hybrid system (CS4) achieves 81.1% thermal and 18.75% exergy efficiency while cutting CO₂ emissions by 7.8 tons year⁻¹. The system delivers superior energy performance, economic savings, and environmental benefits, offering a sustainable pathway for next‐generation solar energy applications.
Abdelhak Lekbir, Samir Hassani, Saad Mekhilef, Kok Soon Tey, Abdullahi Mohamed Samatar   +4 more
wiley   +1 more source

How Does Academic Citizenship at Research‐Intense Universities Affect the Future of Teaching?

Future in Educational Research, EarlyView.
ABSTRACT The future of the teaching profession in academia is closely linked to the prevailing model of research‐intensive universities. It also depends on the ways in which institutions choose to navigate this ideal—either by promoting positions that combine teaching and research or by separating the two into distinct career paths.
Lotta Snickare, Inga‐Lill Söderberg
wiley   +1 more source