Results 41 to 50 of about 182 (166)

Freedom dreaming of migrant justice: Critical reflections on counterspaces and institutional violence in the university

open access: yesAmerican Journal of Community Psychology, EarlyView.
Abstract US universities are built on stolen land and sustained through hierarchies of power that produce what migrant justice scholars name as b/order regimes. As institutions that claim to be sites of learning and inclusion, universities are fraught with contradictions as simultaneously sites of dispossession, exclusion, and control.
Sara L. Buckingham   +1 more
wiley   +1 more source

Knowing education in Thailand like a global expert organisation: Politics, context and data

open access: yesBritish Educational Research Journal, EarlyView.
Abstract Global expert organisations play increasingly significant roles in the way that education is understood and governed internationally, including by influencing the discourses through which education is conceptualised and shaping norms of what counts as success, failure, progress and the most desirable visions for the future.
Steve Puttick   +6 more
wiley   +1 more source

BODIPY‐based J‐aggregates: From supramolecular chemistry to NIR bioimaging and phototherapies

open access: yesBulletin of the Korean Chemical Society, EarlyView.
BODIPY dyes form ordered J‐aggregates through controlled supramolecular self‐assembly, producing narrow, red‐shifted absorption bands with small Stokes shifts. This review highlights design strategies governing J‐aggregation, structure–property relationships, and applications in sensing, bioimaging, and phototherapy, guiding functional BODIPY‐based ...
Pooja Sharma   +2 more
wiley   +1 more source

Current Trends and Future Research in Management Control for Sustainability in Retail

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The growing emphasis on sustainability in the retail sector, driven by regulatory frameworks, market trends and consumer demand, has placed management control at the forefront of facilitating sustainability practices. Despite increasing academic interest in this area, the literature is fragmented and provides limited sector‐specific insight ...
Miguel Gil, Mart Ots, Timur Uman
wiley   +1 more source

Thin Capitalization Rule vs Interest Barrier

open access: yesSSRN Electronic Journal, 2010
To be able to do business, companies have to be equipped with capital by their shareholders. Usually, this capital is granted to them as equity. Nevertheless, it is also reasonable for shareholders to provide debt to the company. In any case, companies have to onsider the differences in taxation regarding equity and debt financing.
openaire   +2 more sources

Powering Transparency: Global Drivers of Sustainability Reporting in the Electricity Sector

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We examine the drivers of sustainability reporting quality (QSR), conceptualised along two complementary dimensions, relevance and reliability, to assess how firm‐level attributes and institutional conditions jointly shape disclosure practices in the electricity sector.
Alva Marasigan   +3 more
wiley   +1 more source

Green Ambiguity Shapes Sustainable Investing

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Green Exchange‐Traded Funds (ETFs) have experienced strong growth in recent years, reflecting increasing investor attention toward sustainability. However, these funds rely on a wide range of environmental metrics that are often weakly aligned, raising concerns about the meaning of greenness in sustainable investing.
Rita Laura D'Ecclesia   +2 more
wiley   +1 more source

From Double Materiality to Performance: Conceptualizing Reporting Under the European Sustainability Reporting Standards

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT As social and environmental challenges intensify, the EU has introduced the Corporate Sustainability Reporting Directive (CSRD), mandating sustainability reporting through the European Sustainability Reporting Standards (ESRS). The standards mandate a double materiality assessment but leave uncertainty about the structure and contents of the ...
Jørgen Kjøsen Lindgren   +2 more
wiley   +1 more source

How Do Carbon Emissions Affect the Performance of Listed Latin American Firms? The Moderating Effect of Financial Slack

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study analyses the association between carbon emissions and financial performance in Latin American firms. The scientific literature on this topic is limited, with little evidence available in this geographical region. This study aims to address this research gap by testing hypotheses focused on analysing how Scope 1, 2 and 3 carbon ...
Ana Isabel Mendieta‐Callirgos   +3 more
wiley   +1 more source

Unpacking ESG Controversies: A Proposed Integrated Framework of Organizational Frictions and Fallout From a Systematic Literature Review

open access: yesBusiness Strategy and the Environment, EarlyView.
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

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