Results 251 to 260 of about 6,700 (308)
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
Untangling the complex web of alcohol policy needs and potential solutions in Brazil: evidence from civil society and political stakeholders. [PDF]
Valério I +6 more
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
Secrecy strategies: Global patterns in elites' quest for confidentiality in offshore finance. [PDF]
Chang HH, Harrington B, Rockmore D.
europepmc +1 more source
Ethical Behaviour and Corporate Financing. The Case of ‘Legality Rating’
ABSTRACT The financial crisis has heightened awareness of ethical and legal issues in the business context. Corporate ethical behaviour is increasingly measured through sustainability ratings. Since 2012, in Italy, the introduction of a sustainability rating, namely the legality rating (LR), has served as an innovative ‘label’ for socially responsible ...
Federica Doni +3 more
wiley +1 more source
Designing an entrepreneurial model in medical tourism for hospitals in Tehran. [PDF]
Daraei Z +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
The Price of Circularity: Exploring the Determinants of Consumer Willingness to Pay
ABSTRACT The transition towards a circular economy (CE) requires not only technological and organisational innovation but also consumer engagement in adopting circular products. A key driver of this process is consumers' stated willingness to pay (WTP) a premium, which remains constrained by psychological, perceptual and contextual barriers.
Valerio Muto +3 more
wiley +1 more source

