ABSTRACT The integration of environmental, social, and governance (ESG) factors into corporate business strategy has become progressively important, particularly for firms operating in high‐materiality industries where nonfinancial risks are more pronounced. This study examines the association between ESG performance and firm performance among European
Melinda Timea Fülöp +2 more
wiley +1 more source
Prefecture government fiscal intervention and corporate asset allocation: The perspective of transaction cost theory. [PDF]
Pan J.
europepmc +1 more source
Board Gender Diversity and the Quality of Corporate Climate Impact Disclosure: UK Evidence
ABSTRACT This study examines how board gender diversity influences the quality of corporate climate impact disclosure, a critical element of firms' environmental transparency. Focusing on UK nonfinancial firms, we draw on gender socialisation and critical mass theories to explore how diverse boards contribute to strategic climate reporting.
Mahmoud Elmarzouky +2 more
wiley +1 more source
Forecasting deep shale gas production using a ROA-optimized Transformer-Mamba hybrid network. [PDF]
He W +8 more
europepmc +1 more source
Renewable Energy, Climate Risk, and the Cost of External Assurance: International Evidence
ABSTRACT Corporate shifts from fossil fuels to renewable energy are central to climate‐transition strategies, but their effects on external assurance have not been well understood. This study examines whether, how and where corporate renewable energy consumption affects the cost of external assurance, proxied by statutory audit fees.
Rashid Zaman +2 more
wiley +1 more source
Trends in <i>Helicobacter pylori</i> prevalence, force of infection, and attributable disease burden in China: a systematic review and Bayesian modelling study. [PDF]
Sun D +13 more
europepmc +1 more source
Exploring the Financial Perspective in Sustainability Strategies: The Case of the Tourism Industry
ABSTRACT This study examines the relationship between sustainability and corporate financial performance in the tourism sector. To address the mixed and inconclusive evidence in prior research, we develop an integrated theoretical framework that combines stakeholder theory, the resource‐based view, legitimacy theory, and agency theory and distinguishes
Rebecca Levy Orelli +3 more
wiley +1 more source
Photoredox-catalyzed δ-aminomethylation of trifluoroacetamides with oximes as radical traps. [PDF]
Valerio Roa M +3 more
europepmc +1 more source
ABSTRACT This study investigates the moderating role of Hofstede's cultural dimensions on the relationship between board gender diversity and corporate environmental performance, including its components (resource use, emissions management, environmental innovations), across publicly listed companies headquartered in 32 developed economies.
Filip Hampl +1 more
wiley +1 more source

