Results 81 to 90 of about 5,211 (264)
ABSTRACT Research on ESG controversies has expanded rapidly, but findings remain fragmented and lack a unifying perspective. This study conducts a PRISMA‐guided, framework‐based systematic review of 68 empirical articles published between 2018 and 2025 (May) to synthesize the main determinants and consequences of ESG controversies.
Cristina Alexandrina Ştefănescu +1 more
wiley +1 more source
Stock Exchange ESG Disclosure Guidance and Corporate Carbon Mitigation: International Evidence
ABSTRACT This study investigates the tangible impact of the adoption of environmental, social, and governance (ESG) disclosure guidance by stock exchanges on corporate carbon mitigation, focusing on six major frameworks: the Global Reporting Initiative (GRI), the Sustainability Accounting Standards Board (SASB), the Task Force on Climate Related ...
Jiamian Yan, Le Luo, Nuraddeen Nuhu
wiley +1 more source
從「通訊傳播管理法草案」探討電信價格管制之政策方向 Some Reflections on Telecommunications Pricing Policy –With Comments on the Draft of Communications Regulatory Act” [PDF]
電信資費管制主要可分為管制業者間通訊服務之「批發價格管制」及提供消費者電信服務之「零售價格管制」兩大類。其中「批發價格管制」係自維持產業競爭公平性為中心,管制目的在於防杜市場主導業者有濫用其顯著市場力量而限制市場競爭之行為。「零售價格管制」之主要目的在於,在電信市場處於獨占或缺乏競爭的時候,避免資費訂價過高,以獲取不合理的獨占利益。 我國電信事業主管機關NCC 基於通訊傳播產業匯流趨勢而著手草擬 「通訊傳播管理法草案」,當為檢視具爭議之電信價格管制措施的適當時機。本文擬自管制目的為出發 ...
蕭景騰 Ching-Teng Hsiao +1 more
doaj
ABSTRACT The transition to a circular economy (CE) requires organizations to move beyond linear production systems toward regenerative, resource‐efficient models. For small and medium‐sized enterprises (SMEs), this transition is especially demanding due to constrained financial, technological, and human resources.
Hadi Zarea
wiley +1 more source
ABSTRACT The transition to a circular economy (CE) has become a strategic priority for firms, yet empirical assessments of corporate circularity remain fragmented and heavily dependent on structured indicators or self‐reported metrics. This paper proposes a novel, text‐based circularity index derived from mandatory non‐financial statements of large ...
Giuseppe Pernagallo +2 more
wiley +1 more source
Exploring Supply Chain Visibility for Circularity: A Delphi Approach
ABSTRACT Circular supply chains (CSCs) depend on enhanced supply chain visibility (SCV) to track and manage resource flows and thereby enable efficient decision‐making. Despite confronting silo mentalities, fragmented information, technological barriers, resistance to change, and a lack of standardization, data sharing remains crucial for SCV and ...
Tarun Kumar Agrawal +7 more
wiley +1 more source
Strategic Shift: The Power of Green Strategy on Sustainability Performance
ABSTRACT Employing FTSE Russell's unique Green Revenues data on S&P 1500 firms from 2016 to 2024, this study examines the long‐term effects of a corporate strategic shift toward green strategy, proxied by green revenue reporting, on corporate sustainability performance.
Post Raj Pokharel
wiley +1 more source
Purpose – The paper aims to present new ideas and analytical approaches developed in recent years by Brazilian legal scholars regarding regulation and economic development.
Marcus Faro de Castro +1 more
doaj
Asset Redeployability and Biodiversity Risk
ABSTRACT We examine how asset redeployability influences a firm's exposure to biodiversity risk. Our empirical analysis provides robust evidence that firms possessing greater levels of redeployable assets exhibit significantly lower biodiversity risk.
Mostafa Monzur Hasan +2 more
wiley +1 more source

