Sustainability Disclosure and External Assurance of Reports in the Italian Agrifood Sector
ABSTRACT The European Union introduced the Corporate Sustainability Reporting Directive (CSRD) with the aim of aligning the “walk”—the implementation of substantive sustainability practices—and the “talk”—their representation in sustainability reporting.
Andrea Caccialanza +2 more
wiley +1 more source
From risk to reward: Unveiling the multidimensional impact of financial risks on the performance of Ghanaian banks. [PDF]
Cobbinah BB +3 more
europepmc +1 more source
CEO Overconfidence, Industry Competition, and ESG Performance
ABSTRACT This study examines the interplay among CEO overconfidence, industry competition, and firms' ESG (Environmental, Social, and Governance) performance. With the growing importance of ESG management, firms are investing more in ESG initiatives as a strategic approach to mitigating downside risk. However, overconfident CEOs, characterized by their
Taehyung Kim, Jaeseog Na
wiley +1 more source
The impact of strategic alliances on corporate real investment and its mechanisms from the perspective of organizational learning theory: An empirical analysis based on Chinese listed companies. [PDF]
Gao K, Huang X.
europepmc +1 more source
Ethical Behaviour and Corporate Financing. The Case of ‘Legality Rating’
ABSTRACT The financial crisis has heightened awareness of ethical and legal issues in the business context. Corporate ethical behaviour is increasingly measured through sustainability ratings. Since 2012, in Italy, the introduction of a sustainability rating, namely the legality rating (LR), has served as an innovative ‘label’ for socially responsible ...
Federica Doni +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
Greenwashing and financial performance in public health firms: the mechanism of organizational legitimacy erosion. [PDF]
Liang Y, Gao X.
europepmc +1 more source
Environmental monitoring and enterprise reduction of pollution and carbon emission: a micro-level examination based on energy scale and intensity effects. [PDF]
Zhang Y, Shi Y, Li X, Wang H.
europepmc +1 more source
The impact of intelligent manufacturing strategy on enterprise labor productivity: evidence from a quasi-natural experiment in China. [PDF]
Chen M, Xu H, Tian F, Ji L.
europepmc +1 more source
Green finance and renewable energy growth in developing nations: A GMM analysis. [PDF]
Chen JM, Umair M, Hu J.
europepmc +1 more source

