Sustainability Reporting and External Assurance: Evidence From UK Listed Firms
Business Strategy and the Environment, EarlyView.ABSTRACT This paper develops and tests a model explaining why some companies obtain external assurance for their sustainability reports while others do not. Our model integrates rational choice and stakeholder theories, providing novel insights into the sustainability assurance literature.
Ibrahim A. Alkhataybeh +3 more
wiley +1 more source
Theorising the politics of famine: Bangladesh in 1974. [PDF]
DisastersHossain N.
europepmc +1 more source
Conceptualizing Circular Ecosystems: An Analysis of 45 Definitions
Business Strategy and the Environment, EarlyView.ABSTRACT The circular ecosystem concept is gaining prominence among academics and practitioners. However, critics claim the concept is used and understood differently by different actors. While conceptual plurality offers possibilities for broad interpretations and engagement, it can undermine the relevance of the concept as an analytical lens due to ...
Martin Geissdoerfer +2 more
wiley +1 more source
Intergroup relations and dynamics of (dis)integration between youth with immigrant and non-immigrant origins: a scoping review. [PDF]
Front PsycholLötjönen K +3 more
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Sustainability disclosure is a topic of growing interest worldwide, especially after the adoption of the Directive 2014/95/EU (NFRD), which mandates specific classes of companies in the European Union to disclose a series of information regarding ESG issues.
Maria Chiara Demartini +2 more
wiley +1 more source
Unveiling multi-level determinants on empathy among Chinese primary and secondary school students: evidence from SSES 2019. [PDF]
BMC PsycholJin C +6 more
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the impact of firm‐level climate risk on stock price informativeness (SPI) through the integrated lens of stakeholder–shareholder theory. Using a global unbalanced panel of 73,770 firm‐year observations across 38 countries (2000–2020), we find that higher carbon emissions significantly reduce SPI, reflecting increased ...
Rawinder Kaur +4 more
wiley +1 more source
Mediating role of Digital Ethics on the impact of Artificial Intelligence Usage and Public Relations Practices: evidence from Malaysia. [PDF]
Front Artif IntellKhalid U +4 more
europepmc +1 more source
Power Relations in the International Monetary Fund: A Study of the Political Economy of a Priori Voting Power Using the Theory of Simple Games [PDF]
, 1997 D. J. Leech
openalex
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates how circular business models (CBMs) can lead to resilience. Despite the increasing number of CBM studies, they have not fully addressed the need for resilience. As such, we employ a multilevel perspective to reveal the existing and potential relationships between CBMs and resilience under the sustainability umbrella.
Stephane Jedrzejczak +4 more
wiley +1 more source