CEO Managerial Ability and the Strategic Repetition of Climate Disclosures
ABSTRACT This study examines whether CEO managerial ability shapes the repetition of firms' climate‐related disclosures in mandatory 10‐K filings. Climate reporting is highly judgment based and central to firms' broader climate‐risk management strategies, yet little is known about why some firms repeatedly use similar climate narratives and others ...
Javad Rajabalizadeh
wiley +1 more source
Reclassifying hospital energy demand toward industry-like requirements for hygienic and resilient indoor environments. [PDF]
Lakjiri S, Ouassaid M.
europepmc +1 more source
Can Credit Rating Changes Affect Corporate Carbon Emissions? Some Evidence From the S&P 500
ABSTRACT Using panel data on US S&P 500 firms from 2012 to 2024, this study examines how credit rating changes affect corporate carbon performance. Drawing on the resource‐based view and prospect theory, we show that credit rating downgrades lead to a statistically and economically significant deterioration in emission reduction scores.
Michal Wojewodzki +4 more
wiley +1 more source
Tobacco retail characteristics across urban and rural districts in Lao PDR: an observational study, 2024. [PDF]
Kulkarni S +9 more
europepmc +1 more source
ABSTRACT Growing environmental awareness has intensified demand for sustainability and transparency, especially in cruise tourism, a high‐impact and highly scrutinised service context. This study examines how green consumption values (GCV) shape passengers' perceptions of the credibility of green marketing claims (believability) and, in turn, influence
Marcello Risitano +3 more
wiley +1 more source
The Cat Is Already Out of the Bag: Humane and Pragmatic Solutions for Cats on Dairy Farms. Reply to Calver et al. It's Premature to Encourage Working Cats for Rodent Control on Australian Dairy Farms. [PDF]
Dutton-Regester K +4 more
europepmc +1 more source
ABSTRACT Industry 4.0 is pushing the triple bottom line toward a necessary evolution: Society 5.0. Achieving this agile future depends on environmental sustainability, health and social wellbeing (H&SW). Therefore, this study,examines how environmental, social and governance (ESG) strategies operationalise the psychological, social and physical ...
Arjun Chaudhuri +2 more
wiley +1 more source
A taxonomy for detecting and preventing temporal data leakage in machine learning-based build prediction: A dual-platform empirical validation. [PDF]
Mishra LN +3 more
europepmc +1 more source
Does Disclosure Type Matter? Climate‐Related Financial Disclosures and Corporate Performance
ABSTRACT Our study examines the financial implications of corporate climate‐related financial disclosures while distinguishing between quantitative and qualitative disclosures. We use a multiple‐period difference‐in‐differences approach to analyze Japanese firms listed on the Tokyo Stock Exchange Prime Market from 2019 to 2023.
Alexander Ryota Keeley +4 more
wiley +1 more source
Towards a Sustainable Healthcare System: A Concept Paper for a National Hybrid Financing Model for Malaysia. [PDF]
Moideen MA, Yaakob WNWMA, Abd Malek K.
europepmc +1 more source

