Results 231 to 240 of about 80,709 (310)

Environmental, Social, and Governance (ESG) Research: A Systematic Review of Recent Trends (2020–2024)

open access: yesSustainable Development, EarlyView.
ABSTRACT The 2020–2024 period marks a pivotal era in sustainable development, characterized by significant regulatory developments, including the EU Corporate Sustainability Reporting Directive (CSRD), the International Sustainability Standards Board standards, and the introduction of mandatory ESG reporting requirements worldwide. This review examines
Jiyeon Kim, Wooyoung Yang
wiley   +1 more source

Impact of ESG Practices on Financial and Risk Performance in Family Businesses

open access: yesSustainable Development, EarlyView.
ABSTRACT The study of the relationship between Environmental, Social, and Governance (ESG) practices and financial performance in family firms (FFs) is still in its early stages. This study focuses on 509 Spanish companies, examining how ESG influences their financial and risk performance.
Luis Alberto Otero‐González   +3 more
wiley   +1 more source

Predicting Bankruptcy in Wholesale, Retail, and Motor Vehicle Repair: An AI-ML Perspective. [PDF]

open access: yesF1000Res
Thota N   +4 more
europepmc   +1 more source

Linking Sustainable Development Goals and Climate Action in the Oil and Gas Value Chain

open access: yesSustainable Development, EarlyView.
ABSTRACT This study develops and tests a value‐chain framework to examine how climate‐related Sustainable Development Goal (SDG) commitments translate into governance actions, capability enhancements, and measurable reductions in total greenhouse gas emissions. We create a climate‐related SDG index encompassing SDGs 7, 8, 9, 12, and 13 and analyze data
Evgenia Anagnostopoulou
wiley   +1 more source

Does Adopting Sustainable Development Goals Drive Corporate Change? The Case of the Goal on Gender Equality

open access: yesSustainable Development, EarlyView.
ABSTRACT This study investigates whether firms' adoption of Sustainable Development Goal (SDG) 5 on gender equality leads to measurable improvements in gender diversity within corporate leadership. Using a sample of large European firms from 2016 to 2023, we apply a difference‐in‐differences methodology to compare gender diversity outcomes between ...
Josep Garcia‐Blandon   +3 more
wiley   +1 more source

From Green Strategy to Sustainable Development: Corporate Efforts Toward SDG 12 and SDG 13

open access: yesSustainable Development, EarlyView.
ABSTRACT Firms are increasingly integrating United Nations Development Goals 12 (Responsible consumption and production) and 13 (Climate action) as a part of their sustainability strategies. However, prior research has rarely examined how these SDGs interact as a unified capability rather than as isolated practices.
Post Raj Pokharel
wiley   +1 more source

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