Results 231 to 240 of about 1,493,664 (291)

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

open access: yesBusiness 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

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

open access: yesBusiness 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

Climate‐Related Disclosure and Bank Performance: Does Bank Type Matter?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper investigates whether climate‐related disclosure (CRD) affects the financial performance of conventional banks (CBs) and Islamic banks (IBs) differently. Using a unique hand‐collected dataset on CRD for 591 banks (422 CBs and 169 IBs) from 24 countries over a 4‐year period, we examine how the relationship between CRD and financial ...
Rasim Simsek   +2 more
wiley   +1 more source

Re‐Ontologizing Leadership Identity for Sustainable Business: Embedding Leaders' Decarbonization Competences in Bahrain's Sunset Industry

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The lag in embedding leaders' decarbonization competences into sunset industry businesses (oil, gas, and petroleum), particularly in Middle Eastern hydrocarbon economies, poses an existential environmental and institutional challenge. In many such contexts, leaders' decarbonization competences remain subordinated to resource utilization and ...
John Mendy   +3 more
wiley   +1 more source

Analytic Pragmatism and Religious Beliefs

open access: yesThe Reasoner, 2010
Raffaella Giovagnoli
doaj  

Religious Beliefs, Religious Participation, and Cooperation

open access: yesAmerican Economic Journal: Microeconomics, 2012
We analyze the relation between religious beliefs, religious participation, and social cooperation. We focus on religions that instill beliefs about the connection between rewards and punishments and social behaviour. We show how religious organizations arise endogenously, and identify a “spiritual” as well as a “material” payoff for being religious ...
Gilat Levy, Ronny Razin
openaire   +3 more sources

Is Religious Belief a Kind of Belief?

Neue Zeitschrift für Systematische Theologie und Religionsphilosophie, 2023
Abstract This paper discusses the familiar question of whether expressions of faith or conviction offered by religious believers really express their beliefs, in the standard sense of ‘belief’ used in philosophy and psychology. Some hold that these expressions do not express genuine beliefs because they do not meet the standards of ...
openaire   +2 more sources

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