Results 81 to 90 of about 44,384 (237)
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the relationship between mergers and acquisitions (M&A), board characteristics, and ESG performance in BRICS companies, considering the moderating role of sectoral sensitivity. The study analyzes 11,402 observations from 2293 BRICS companies, employing Two‐Stage Least Squares (2SLS) to address endogeneity and logistic ...
Geovane Camilo dos Santos +2 more
wiley +1 more source
Enhancing climate action evaluation using artificial neural networks: An analysis of SDG 13
Sustainable FuturesThis study aims to enhance the evaluation of climate-related Sustainable Development Goals (SDGs), with a focus on SDG 13 (''Climate Action''), using Artificial Neural Networks (ANNs) methods. It examines seven critical 2023 SDG Global Index indexes to model and predict environmental performance.
Cosimo Magazzino, Zakaria Zoundi
openaire +2 more sources
Development and change: Reflections on tourism in the South Pacific [PDF]
, 2018 fals
Movono, A, Scheyvens, R
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Integrated Reporting in the Public Sector: Theoretical Foundations and Determinants of Quality
Business Strategy and the Environment, EarlyView.ABSTRACT Integrated reporting (IR) has gained attention as the IFRS Foundation promotes its use through the International Integrated Reporting Council framework (IIRF). Public sector (PS) organizations, as key drivers of economic, social and environmental sustainability, are increasingly adopting IR to enhance transparency and accountability.
Ana Zorio‐Grima, Andreea Hancu‐Budui
wiley +1 more source
How increasing global military expenditure threatens SDG 13 on climate action
Published online: May 2025 This paper outlines the impact of rising military expenditure on the achievement of Sustainable Development Goal 13: take urgent action to combat climate change and its impacts, looking specifically at the following targets: Strengthen resilience and adaptive capacity to climate-related hazards and natural disasters in all ...
KINNEY, Ellie +5 more
openaire +3 more sources
U.S. SDG Data Revolution Roadmap [PDF]
, 2017 One year after adopting the SDGs, in an addendum to its Open Government National Action Plan, the U.S. Government committed to develop an SDG Data Revolution Roadmap that "charts the future course of efforts to fill data gaps and build capacity to use ...
Aditya Agrawal +4 more
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Circular Economy Pathways for Airport Climate Change Mitigation
Business Strategy and the Environment, EarlyView.ABSTRACT Airport operators face growing climate‐change pressures; the circular economy offers pathways to reduce impacts and recover resources. We examine how airport operators apply the circular economy in practice. We use an exploratory qualitative multicase design based on practitioner‐generated documents (e.g., press releases and sustainability ...
Michele Oppioli +3 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu +2 more
wiley +1 more source
Nudging ESG Investments via Digital Financial Advising: Evidence From an Investment Game Experiment
Business Strategy and the Environment, EarlyView.ABSTRACT The influence of financial advisors on retail investors' sustainable investment choices remains surprisingly underexplored, despite their potential to shape investment behavior. This study uses an experimental design to examine how sustainability‐related information provided by a digital (simulated) financial advisor affects individual demand ...
Caterina Lucarelli +2 more
wiley +1 more source
Financing Universal Water, Sanitation and Hygiene Under the Sustainable Development Goals: UN-Water Global Analysis and Assessment of Sanitation and Drinking-Water (GLAAS) 2017 Report [PDF]
, 2017 This GLAAS 2017 report is the fourth periodic report, and first thematic report, following on from earlier reports in 2010, 2012, and 2014. It presents an analysis of the most reliable and up-to-date data from 75 countries and 25 external support ...
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