Results 191 to 200 of about 13,804,862 (294)

Untangling CSR Decoupling: Board Attributes Effects and the Unexplored Moderating Role of Board Gender Diversity

open access: yesBusiness Ethics, the Environment &Responsibility, Volume 35, Issue 4, Page 3389-3412, October 2026.
ABSTRACT This study investigates the phenomenon of corporate social responsibility (CSR) decoupling, wherein firms' CSR disclosures diverge from their actual CSR performance, often resulting in misleading portrayals of environmental and social commitments commonly associated with greenwashing.
María Consuelo Pucheta‐Martínez   +2 more
wiley   +1 more source

Net Zero and Sustainability Performance: The Role of Collective Actions

open access: yesBusiness Strategy &Development, Volume 9, Issue 3, September 2026.
ABSTRACT The relationship between collective initiatives and sustainability performance is contested, since many studies suggest a positive outcome, but research also emphasizes the challenges and limits of such collective effort. In the scenario of Net Zero goals—described as a grand challenge for firms—this paper examines the firms' participation in ...
Daniel Alonso‐Martínez   +1 more
wiley   +1 more source

Does Managerial Ability Improve Environmental Performance and Overall ESG Ratings? The Impact of the European Sustainability Reporting Mandate

open access: yesBusiness Strategy and the Environment, Volume 35, Issue 6, Page 7983-8016, September 2026.
ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu   +2 more
wiley   +1 more source

Physiological limits of capillary refill time: a human endotoxemia study. [PDF]

open access: yesCrit Care
Gustavsson H   +8 more
europepmc   +1 more source

Farmland Fragmentation Reduces Chemical Fertilizer Use Efficiency of Maize Farmers: The Moderating Roles of Mechanization and Labor Input

open access: yesFood and Energy Security, Volume 15, Issue 5, September/October 2026.
ABSTRACT Farmland fragmentation is a critical structural constraint hindering the improvement of farmers' chemical fertilizer use efficiency. However, crop‐specific micro‐level evidence focusing on maize growers, along with systematic empirical verification of the moderating roles of mechanized fertilization and labor input, remains lacking.
Wang Hao   +7 more
wiley   +1 more source

Temporary VAT Reduction in Vietnam: Consumer Behavior Analysis

open access: yesInternational Studies of Economics, Volume 21, Issue 3, Page 249-263, September 2026.
ABSTRACT This study investigates the impact of temporary VAT rate changes on consumer behavior in Vietnam, particularly concerning the VAT reduction implemented during 2023–2024. The research analyzes annual survey data and household expenditure reports to assess changes in consumer spending on durable goods during the first half of 2024 (2024 H1 ...
Hang Thi Thu Trinh
wiley   +1 more source

Stationarity and mixing properties of the dynamic Tobit model

open access: yes
We establish strict stationarity and strong mixing properties of the dynamic Tobit process. Using these results we show that the regularity conditions for bias corrections in general non-linear dynamic panel models are satisfied for the dynamic Tobit ...
Hahn, Jinyong, Kuersteiner, Guido
core  

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