Results 41 to 50 of about 18,765 (266)
ABSTRACT This study examines climate change risk disclosure in the global energy sector, where firms face intense stakeholder scrutiny and legitimacy pressures. We develop a novel domain‐specific textual analysis measure to capture climate change risk disclosures, improving on prior approaches based on generic environmental terminology.
Khaldoon Albitar, Ali Meftah Gerged
wiley +1 more source
El problema que se pretende resolver es lograr un proceso revitalizador, creativo y eficiente que permita establecer los vínculos jerárquicos entre los objetivos generales y los específicos contemplados en el documento rector de manera de alcanzar la ...
Pedro Álvarez Medero +1 more
doaj
ABSTRACT The agri‐food sector is vital to economic development, but it exerts significant environmental and social pressures. This study draws on the natural resource‐based view. It investigates the strategic sustainability‐performance nexus in the global food and beverage industry using a longitudinal dataset (2013–2023) of 633 firms across the EU ...
Alessandro Bernardo +5 more
wiley +1 more source
From Board Governance to SDGs Integration: ESG Performance and Controversies in the MENA Region
ABSTRACT This study examines how board characteristics influence firms' integration of the Sustainable Development Goals (SDGs), focusing on the mediating role of environmental, social, and governance (ESG) performance and the moderating effect of ESG controversies.
Waleed M. Alahdal +2 more
wiley +1 more source
Does economic skills obsolescence increase older workers’ absenteeism?
OBJECTIVES: This paper is the first multidisciplinary study into the impact of new skill requirements in the job on absenteeism. The aim of this study was to investigate whether economic skills obsolescence (ESO) increased both absence frequency and ...
Angela Messioui +3 more
doaj +1 more source
DETERMINANTS OF SHARIA BANKING PROFITABILITY: Empirical Studies in Indonesia 2011-2020
This study aims to examine the effect of sharia banking characteristics such as Capital Adequacy Ratio (CAR), Financing to Deposit Ratio (FDR), Non Performing Financing (NPF), Operating Expenses to Operations Revenue (BOPO) on Return on Assets (ROA). The
Fitra Rizal, Azidni Rofiqo
doaj +1 more source
ABSTRACT This study examines corporate environmental reporting practices among listed companies in the European Union during the period 2018–2022, within the context of the Non‐Financial Reporting Directive (NFRD). To this end, an Environmental Disclosure Index (EDI) is constructed based on qualitative reporting items, and panel‐data models are ...
Rosalva Pinto‐Braga +2 more
wiley +1 more source
The banking sector has a very vital role in the parent national goals that are intended to improve and equalize people's standard of living and support the running of economic wheels, payment transaction operators, and monetary policy transmission tools.
Sari A.A.P.A.M.P. +2 more
doaj +1 more source
Corporate ESG Greenwashing: Does Regulatory Proximity Matter?
ABSTRACT Environmental, social, and governance (ESG) greenwashing undermines sustainable development, yet the influence of regulatory proximity on oversight is understudied. By introducing the “distance decay effect” from geoeconomics into ESG misconduct research and using a sample of Chinese listed firms from 2009 to 2022, this study reveals a ...
Weiqi Zhao +4 more
wiley +1 more source
THE FACTORS THAT AFFECTING FINANCIAL PERFORMANCE IN BANK
The important of strong and healthy banking sector is really needed for economical development continuance in Indonesia which of course begins from districts to central.
Putri Ayu Arista Dewi +3 more
doaj +1 more source

