Results 151 to 160 of about 14,726 (253)

Drivers of Sustainability Disclosure in the Healthcare Sector: Empirical Evidence From Portugal

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the determinants of online sustainability disclosure in the Portuguese public hospital sector, contributing to the growing literature on sustainability disclosure in healthcare organizations from a context that remains largely underexplored.
Yolanda Ramírez, Francisco Montero
wiley   +1 more source

ESG Performance and Corporate Bankruptcy Risk: A Pan‐European Analysis

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study analyzes how Environmental, Social, and Governance (ESG) performance affects bankruptcy risk, using data from publicly listed firms across 17 European countries over a 21‐year period. We find that higher ESG scores are significantly associated with lower bankruptcy risk, as proxied by Z‐score.
Athanasios P. Fassas
wiley   +1 more source

CSR Sustainability Reporting and Enterprise Value: The Moderating Role of Regulatory Quality in the European Policy Landscape

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The study looks into the relationship between the extent of CSR Sustainability Reporting and Enterprise Value (EV) among European listed companies. The introduction of the Corporate Sustainability Reporting Directive (CSRD) 2022/2464/EU and the European Sustainability Reporting Standards (ESRS) has significantly heightened the demand for ...
Chiara Pia Saraò   +3 more
wiley   +1 more source

Digital Transformation and Environmental Pillar of ESG‐Based Performance Under Financing Constraints: The Mediating Role of Green Innovation in Chinese Listed Firms

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study builds upon existing work that links digital transformation (DT), financing constraints (FC), green innovation (GI), and firms' environmental pillar of ESG‐based performance (SP(E)), and further examines whether DT supports SP(E) through GI under FC.
Jiayang Cheng   +4 more
wiley   +1 more source

Thermal Conduction in Laser‐Driven Tin Plasmas and the Sensitivity of Plasma Properties to the Flux Limiter

open access: yesContributions to Plasma Physics, EarlyView.
ABSTRACT We study the role of thermal conduction in laser‐produced tin plasma sources of extreme ultraviolet (EUV) light using radiation‐hydrodynamic simulations. Adopting the flux‐limited Spitzer–Härm approach, we investigate the sensitivity of the electron temperature, electron density, net in‐band emissivity, and conversion efficiency to the choice ...
S. Aggarwal   +3 more
wiley   +1 more source

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