ABSTRACT This study draws on neo‐institutional theory, stakeholder theory, and the resource‐based view to examine the relationship between the use of Life Cycle Analysis (LCA) and firms' Environmental Performance (EP). Focusing on French companies listed on the SBF 120 index from 2002 to 2021, it investigates how LCA adoption influences EP across three
Nesrine Ben Ismail, Sami Ben Larbi
wiley +1 more source
Measuring commercial cannabis availability: findings from a multi-state surveillance study in the US. [PDF]
Nargis N, Asare S, Westmaas JL.
europepmc +1 more source
Sustainability Disclosure and External Assurance of Reports in the Italian Agrifood Sector
ABSTRACT The European Union introduced the Corporate Sustainability Reporting Directive (CSRD) with the aim of aligning the “walk”—the implementation of substantive sustainability practices—and the “talk”—their representation in sustainability reporting.
Andrea Caccialanza +2 more
wiley +1 more source
Examining changes in the prevalence of cost-motivated alcohol reduction attempts in the context of a cost-of-living crisis and alcohol duty reforms: A population survey of risky drinkers in Great Britain, 2021-2024. [PDF]
Jackson SE +7 more
europepmc +1 more source
CEO Overconfidence, Industry Competition, and ESG Performance
ABSTRACT This study examines the interplay among CEO overconfidence, industry competition, and firms' ESG (Environmental, Social, and Governance) performance. With the growing importance of ESG management, firms are investing more in ESG initiatives as a strategic approach to mitigating downside risk. However, overconfident CEOs, characterized by their
Taehyung Kim, Jaeseog Na
wiley +1 more source
Strengthening power grid projects' governance and sustainability through lifecycle auditing. [PDF]
Zhou M +4 more
europepmc +1 more source
ABSTRACT This study examines the relationship between board independence and corporate social responsibility (CSR) outcomes. Based on legitimacy theory, we conducted a structured literature review of 167 archival studies to analyze the influence of board independence on CSR performance and reporting.
Patrick Velte
wiley +1 more source
CareerCorpus: A comprehensive dataset of annotated resumes. [PDF]
Chowdhury MS +3 more
europepmc +1 more source
ABSTRACT Mitigating environmental, social, and governance (ESG) decoupling is essential to advancing reliable sustainability disclosure and ensuring that ESG reporting fulfills its intended purpose. This study aims to provide critical insights into the organizational and contextual elements that could intensify or diminish ESG decoupling. Using a multi‐
Catarina Cepêda +2 more
wiley +1 more source
Can administrative data be used for a national register of hospitalised stroke patients? A New Zealand validation study. [PDF]
Corbin M +15 more
europepmc +1 more source

