From financial lock-in to resilience reconstruction: Climate risk, internal capital markets and organizational resilience of high-carbon enterprises. [PDF]
Wang N, Wang F, Li Y, Yuan Y.
europepmc +1 more source
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
Evaluating private hospital performance from intellectual capital and digital perspective. [PDF]
Chen X, Shan X, Xu J.
europepmc +1 more source
Impact of ESG Practices on Financial and Risk Performance in Family Businesses
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]
Thota N +4 more
europepmc +1 more source
Linking Sustainable Development Goals and Climate Action in the Oil and Gas Value Chain
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
Assessing the transition risks of environmental regulation in the United States: Revisiting the Porter hypothesis. [PDF]
Stylianou I +3 more
europepmc +1 more source
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
'Survival-driven' or 'policy-driven'-research on the motivation and economic consequences of the mixed-ownership reform of state-owned enterprises. [PDF]
Wang X.
europepmc +1 more source
From Green Strategy to Sustainable Development: Corporate Efforts Toward SDG 12 and SDG 13
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

