Business Strategy and the Environment, EarlyView.ABSTRACT There is an ongoing, albeit uncertain, debate among stakeholders regarding the benefits of environmental, social, and governance (ESG) reporting, reflected in mixed empirical findings on its impact on firm performance. In addition to this reporting, diversity (gender and cultural) on boards, which is strongly promoted at the EU level, has ...
Baoying Zhu +4 more
wiley +1 more source
Semaglutide 2.4 mg Clinical Outcomes in Patients with Obesity or Overweight: A Real-World Retrospective Comparative Cohort Study. [PDF]
Adv TherRuseva A +5 more
europepmc +1 more source
Subordination of Shareholder Loans from a Legal and Economic Perspective [PDF]
Gesellschafterdarlehen, Volkswirtschaft, Recht, Bewertung, Shareholder loan, Economy, Law ...
Jürg Roth, Martin Gelter
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Do Sustainable Development Goal Disclosure Matter? Unpacking Value Relevance in the European Context
Business Strategy and the Environment, EarlyView.ABSTRACT This study explores the value relevance of Sustainable Development Goal (SDG) disclosures by European listed firms, responding to calls for greater integration of sustainability into corporate strategy and reporting. Drawing on agency theory and voluntary disclosure theory, we examine whether the quality of SDG‐related disclosures affects firm
Gianluca Gabrielli +2 more
wiley +1 more source
Three-Plane Alignment of the Second Metatarsal Improves Reliability of Weightbearing CT Measurements in Lisfranc Injury Assessment. [PDF]
Foot Ankle OrthopGrün W +7 more
europepmc +1 more source
Playing Favorites with Shareholders [PDF]
, 2001 Stephen J. Choi, Eric L. Talley
openalex +1 more source
Aligning Pay With Purpose: ESG‐Linked Compensation and ESG Decoupling
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the relationship between ESG‐linked executive compensation and ESG decoupling and examines the moderating role of CSR committees in this association. Using a global dataset of 36,055 firm‐year observations across 40 countries and 32 industries from 2005 to 2023, we find that ESG‐linked executive compensation is ...
Yasser Eliwa +2 more
wiley +1 more source
Resonant Ultrasound Spectroscopy Detection Using a Non-Contact Ultrasound Microphone. [PDF]
Sensors (Basel)Pretula J +4 more
europepmc +1 more source
Managerial Value Diversion and Shareholder Wealth
, 2000 Lucian A. Bebchuk, Christine Jolls
openalex +1 more source
How Policy Changes Affect Shareholder Wealth: The Case of the Fukushima Daiichi Nuclear Disaster [PDF]
This paper analyzes how policy changes affect shareholder wealth in the context of environmental regulation. We exploit the unique and unexpected German reaction to the Fukushima Daiichi nuclear disaster, which involved the immediate shutdown of almost ...
Betzer, André +2 more
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