Results 171 to 180 of about 12,422,201 (310)
ABSTRACT The EU has recently introduced, for the first time, a market‐wide mandatory assurance requirement for sustainability reporting under the Corporate Sustainability Reporting Directive (CSRD). The directive mandates that affected firms obtain independent third‐party assurance for their ESG reports. This study examines the equity market's reaction
Zelalem Abay
wiley +1 more source
ABSTRACT We study how environmental innovation shapes investor expectations. We propose two mechanisms through which sustained improvements in environmental innovation may influence these expectations: non‐pecuniary investor preferences and risk mitigation.
Ellen Pei‐yi Yu +3 more
wiley +1 more source
Orange, blue and black print on cream paper, with "The Book Club of California" in grey in the center next to a floral ...
Book Club of California
core
ABSTRACT Sustainability certifications are increasingly embedded in the governance and competitiveness of the wine sector, yet their strategic role remains under‐theorised. This study conceptualises certifications as multidimensional strategic mechanisms and conducts a comparative analysis of 50 schemes used in the global wine industry.
Alexy Apolo‐Romero +2 more
wiley +1 more source
A potential presence of cryptic species in the Asian common dark firefly Lucidina biplagiata. [PDF]
Oba Y, Fujimori N, Hirata H.
europepmc +1 more source
ABSTRACT While signalling theory predicts that ESG disclosure reduces information asymmetry and supports forward‐looking firm valuation, this relationship remains contested in emerging markets with concentrated ownership. Using a panel of 84 Turkish listed firms over 2014–2024 (924 firm‐years) and two‐step system GMM, we examine whether business groups,
Ajab Khan +2 more
wiley +1 more source
Towards conversational artificial intelligence for disease management. [PDF]
Liévin V +19 more
europepmc +1 more source
From Ecological Culture to Green Innovation: The Role of Ethnic Minority Corporate Leaders in China
ABSTRACT Do ecological values embedded in ethnic cultures influence the environmental strategies of corporate leaders and their firms' green innovation? We examine this question in China's multiethnic context, where distinct ecological traditions across ethnic groups create sharp cultural contrasts that can be traced into leadership composition and ...
Yuan Du, Yingxin Di, Wei Cui
wiley +1 more source
Caregiver-Mediated Enhanced Milieu Teaching with Shared Book Reading Using Telepractice-Based Coaching. [PDF]
Klein M +4 more
europepmc +1 more source
Do Banks in the Middle East and North Africa Region Price Carbon Exposure?
ABSTRACT This study examines whether carbon exposure is incorporated into corporate borrowing costs within the Middle East and North Africa (MENA) region. Using a panel of 771 firm‐year observations from publicly listed non‐financial firms between 2016 and 2023, the analysis investigates the relationship between carbon intensity and firms' cost of debt
Yara Ibrahim +2 more
wiley +1 more source

