Results 251 to 260 of about 774,053 (337)

Measuring What Matters: Constructing an ESG Controversy Index Using AI and Institutional ESG Frameworks

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Environmental, Social, and Governance (ESG) controversies increasingly influence investment decisions, corporate accountability, and sustainability regulation. However, existing commercial controversy measures often rely on proprietary methodologies that limit transparency and make it difficult to understand how controversy assessments are ...
Zeina Samy Mohamed   +3 more
wiley   +1 more source

A Strategic Implementation Framework for Integrating Pharmacogenomics (PGx) into Personalized Healthcare in Saudi Arabia. [PDF]

open access: yesGenes (Basel)
Alrubaie KR   +6 more
europepmc   +1 more source

Tail Risk and Earnings Management: The Role of Gender Diversity and Environmental–Social Reporting in International Banking

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We examine the impacts of earnings management on the tail risks of banks using a dataset of 3297 bank‐year observations across 157 publicly traded commercial banks from 12 countries, covering 2002–2022. Our findings suggest that banks engaging in earnings management activities exhibit higher tail risks.
Marwa Elnahass   +3 more
wiley   +1 more source

Detection of Two Pospiviroid Species Affecting Tomato and Pepper Crops in Saudi Arabia. [PDF]

open access: yesViruses
Amer MA   +6 more
europepmc   +1 more source

Digitalisation and Carbon Efficiency: Does the Digital Economy Enable Sustainable Production Systems?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper examines the effect of digitalisation on carbon intensity in 44 countries from 2000 to 2024 using a principal component index that combines internet use, mobile connections and landline telephone ownership. The standard model uses a static Common Correlated Effects Mean Group (CCEMG) regression. Other specifications, such as CS‐ARDL(
Jifei Wei   +2 more
wiley   +1 more source

Employing Content Analysis in ESG Research: A Systematic Review and Future Research Agenda

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study systematically reviews the application of content analysis in environmental, social and governance (ESG) disclosure research. Although content analysis is widely employed to examine ESG reporting, methodological approaches, disclosure channels and analytical practices remain fragmented, limiting methodological coherence and the ...
Hamed Mohammad Esmail Mohammad   +3 more
wiley   +1 more source

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