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
The socioeconomic impact of inherited retinal dystrophies (IRDs) in Belgium: A cost-of-illness study. [PDF]
Vandersmissen I +12 more
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
Strategies for improving rural trauma health systems. [PDF]
Rehani C +9 more
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
Greens in Regulation: Biodiversity Strategy Implementation Across the Golf Industry
ABSTRACT Although much of the business and biodiversity literature focuses on extractive industries, we turn our attention to the golf industry. Golf courses occupy millions of acres globally, yet biodiversity strategy implementation across the golf industry remains understudied.
Jordan P. Howell, Jordan Moore
wiley +1 more source
The Analysis of the Provider, Payer, and Regulator Stakeholders' Understanding and Acceptance of the Universal Healthcare Law in Three Provinces in the Philippines: A Qualitative Study Using a Content Analysis Approach. [PDF]
Mercado EM, Gilbert HN, Tecson JV, Lu C.
europepmc +1 more source
Some aspects of tax planning of the value added tax payer
The article considers tax planning by a value-added tax payer in the context of (a) registration of tax invoices/adjustment calculations in the Unified Register of Tax Invoices; (b) suspension of registration of tax invoices/adjustment calculations in the Unified Register of Tax Invoices; (c) refusal to register tax invoices / adjustment calculations ...
openaire +1 more source
Beyond the ESG Facade: Measuring and Addressing Corporate ‘Lip Service’
ABSTRACT Amid growing global attention to environmental, social and governance (ESG), this study examines the misalignment between ESG disclosures and actual practices—termed ‘lip service’—using data from Chinese firms from 2006 to 2022, constructing an index to quantify it.
Jia Xu, Mingwei Liu, Helen X. H. Bao
wiley +1 more source
In Response to the Letter to the Editor From Petry et al Regarding "100 Million Pens a Year in Germany-and Then in the Trash?" [PDF]
Brandell B.
europepmc +1 more source

