Results 301 to 310 of about 1,440,912 (355)
Virtue Ethics, Corporate Sustainability, and Tax Disclosure: Evidence From Global Fortune 500
Business Strategy and the Environment, EarlyView.ABSTRACT Drawing on virtue ethics, this paper explores how corporate virtues influence sustainability performance and whether this, in turn, affects tax disclosure. Using a sample of 339 companies from the 2021 Fortune Global 500 list, our findings indicate that corporate virtues significantly drive sustainability performance.
Chiara Mio +2 more
wiley +1 more source
Bridging the ESG Credibility Gap: The Role of Institutional Investors in Mitigating ESG Decoupling
Business Strategy and the Environment, EarlyView.ABSTRACT Because of their capacity for sustained and informed monitoring, institutional investors are uniquely positioned to enhance corporate transparency and mitigate ESG decoupling, the gap between corporate sustainability rhetoric and reality. This study examines whether and under what circumstances institutional ownership contributes to aligning ...
Catarina Cepêda +2 more
wiley +1 more source
Evaluating the Influence of Board Characteristics on Environmental Decoupling: Evidence From Europe
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the relationship between corporate governance characteristics and environmental decoupling, that is, the misalignment between environmental disclosure and environmental performance. We analyze a sample of 728 European companies (3061 firm‐year observations) belonging to 18 industries and 20 different countries from 2017
Sabrina Pisano +3 more
wiley +1 more source
The Insurance Theory of Social Health Insurance
Hokengakuzasshi (JOURNAL of INSURANCE SCIENCE), 2009 openaire +3 more sources
Corporate Climate Risk Governance and Environmental Innovation
Business Strategy and the Environment, EarlyView.ABSTRACT The existing body of literature with regard to climate‐oriented governance focuses on carbon disclosure and climate change commitments, with a notable omission of an essential aspect of sustainable business practices and decarbonization, that is, environmental innovation.
Md Tanvir Hamim, Sabur Mollah
wiley +1 more source
Sustainable Finance Disclosure Versus Performance: A Clustering Approach
Business Strategy and the Environment, EarlyView.ABSTRACT The Sustainable Finance Disclosure Regulation (SFDR) imposes on investment companies the publication of sustainability related profiles of the portfolio creation process. This obligation seeks to enhance the information provided to customers on financial products with regard to the Environmental, Social and Governance (ESG) criteria.
Veronica Distefano +3 more
wiley +1 more source
Chronic Diseases and Translational Medicine, EarlyView.ABSTRACT Background The increasing incidence of inflammatory bowel disease (IBD) presents significant medical and societal challenges. A well‐designed IBD database is crucial for both epidemiological studies and clinical management. However, inconsistencies between regional databases hinder cross‐institutional and international research, especially ...
Jingshuang Yan +12 more
wiley +1 more source
LGBTQ+ Affirmative Care Training in Counselor Education: A Community‐Based Inquiry
Counselor Education and Supervision, EarlyView.ABSTRACT Counselor educators, counselors‐in‐training, and LGBTQ+ community members engaged in a community‐based qualitative inquiry exploring LGBTQ+ affirmative care education. Findings revealed counselor educators’ components and delivery of content, developmental implications for applying LGBTQ+ affirmative care, and gaps between education and LGBTQ+
Nancy E. Thacker Darrow +2 more
wiley +1 more source