Results 161 to 170 of about 2,555 (249)
ABSTRACT This study examines climate change risk disclosure in the global energy sector, where firms face intense stakeholder scrutiny and legitimacy pressures. We develop a novel domain‐specific textual analysis measure to capture climate change risk disclosures, improving on prior approaches based on generic environmental terminology.
Khaldoon Albitar, Ali Meftah Gerged
wiley +1 more source
From Lineage Property to Individual Property: Dynamics of Land Management in the Villages of Nasso and Dindéresso, Hauts-Bassins, Burkina Faso. [PDF]
Sawadogo A.
europepmc +1 more source
Consumers' Intention to Use Circular Business Models: A Configurational Analysis
ABSTRACT Circular business models (CBMs) integrate ecological sustainability and resource efficiency into core business strategies, but their success depends on consumers' intention to use. Grounded in expectancy–value theory, this study investigates how product‐related factors (perceived usefulness, convenience, value for money, and performance risk ...
Christof Falkenberg +4 more
wiley +1 more source
THE ARGUMENTS IN TAX DISPUTES ON VAT
openaire +1 more source
A Review of Prepaid Consumption Policies in China's Fitness Industry. [PDF]
Duan Z, Zheng R.
europepmc +1 more source
ABSTRACT This paper examines how the European Union Emissions Trading System allowance prices reshape the link between corporate environmental performance (CEP) and firms' growth expectations, measured by Tobin's Q. Using a panel of 1370 listed firms across 15 European countries from 2005 to 2024 and high‐dimensional fixed‐effects models, we first ...
Adrián Ferreras
wiley +1 more source
Sugar-Sweetened Beverages Taxation Plan in Indonesia: Call for Political Commitment. [PDF]
Siregar RA +7 more
europepmc +1 more source
From Board Governance to SDGs Integration: ESG Performance and Controversies in the MENA Region
ABSTRACT This study examines how board characteristics influence firms' integration of the Sustainable Development Goals (SDGs), focusing on the mediating role of environmental, social, and governance (ESG) performance and the moderating effect of ESG controversies.
Waleed M. Alahdal +2 more
wiley +1 more source

