CEO Compensation and the ESG Activities of Compensation Peers
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the relationship between executive compensation at focal firms and the environmental, social, and governance (ESG) performance of compensation peer (CP) firms. Despite the growing integration of ESG metrics into executive compensation design, and the mandatory disclosure of CP groups, no prior research has examined ...
Jamshed Iqbal +2 more
wiley +1 more source
SW-Net: A Direction-Aware Deep Learning Model for Shipwreck Segmentation in Side-Scan Sonar Imagery. [PDF]
Sensors (Basel)Dai J, He J.
europepmc +1 more source
Climate Stress Testing on European SME Securitised Loans Under Climate Mitigation Scenarios
Business Strategy and the Environment, EarlyView.ABSTRACT Assessing the future impact of climate risks on the probability of default (PD) of small and medium enterprises (SMEs) is challenging due to limited disclosure, policy uncertainty and exposure to physical risks. This paper addresses this gap by integrating macroeconomic variables from the Network for Greening the Financial System (NGFS ...
Luca Zanin, Raffaella Calabrese
wiley +1 more source
Inter-Protocol Interference Impact of LoRaWAN on IEEE 802.11ah in a Simulation Environment. [PDF]
Sensors (Basel)Tito-Lara M +3 more
europepmc +1 more source
Free Trade Zones and Corporate ESG: Evidence From a Quasi‐Natural Experiment in China
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how China's Pilot Free Trade Zones (FTZs) influence corporate ESG performance. Using a staggered difference‐in‐differences model on Chinese listed firms from 2009 to 2024, we combine coarsened exact matching (CEM) and geography‐based instrumental variables to ensure robust identification.
Wen Li, Yinghan Zhao, Brian Lucey
wiley +1 more source
Ultrafast Optical Analysis and Control of Spectral Flatness in Cavity-Less Electro-Optic Combs. [PDF]
Micromachines (Basel)Chen X +12 more
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT ESG ratings for the same firm‐year often diverge, shaping capital allocation and accountability. Drawing on a structured systematic‐narrative hybrid review, I synthesize evidence across the European Union, the United States, and China and develop a transnational accountability framework that traces divergence through the measurement pipeline ...
Gary Gang Tian
wiley +1 more source
Statistical CSI-Based Beamspace Transmission for Massive MIMO LEO Satellite Communications. [PDF]
Entropy (Basel)Dong Q +5 more
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the drivers of biodiversity disclosure and the interplay between firm strategies and national institutions in shaping transparency. Using a global panel of 4703 firms across 40 economies from 2013 to 2022, we integrate differentiation, signalling and institutional perspectives to explain variation in reporting behaviour ...
Chi Chen +2 more
wiley +1 more source
Testing a dominance-region hypothesis for interaural time discrimination using off-frequency maskers. [PDF]
JASA Express LettFreyman RL, Zobel BH, Zurek PM.
europepmc +1 more source