ABSTRACT What propels a CFO in an emerging economy to champion ESG investments when formal regulations are weak? Moving beyond structural explanations, we provide a behavioural account arguing that a manager's internal ethical compass—moral intelligence (MI)—is a key driver.
AmirHossein ArminKia +4 more
wiley +1 more source
Care across generations and borders: grandparental role and wellbeing in Sri Lankan migrant households. [PDF]
Ranasinghe N, Aslam F.
europepmc +1 more source
Decarbonization in Financial Turbulent Times: Global Value Chains and Regulatory Framework
ABSTRACT This study examines how participation in global value chains (GVCs) influences carbon emissions amid financial turbulence, with attention to cross‐country heterogeneity and distributional dynamics. Although existing research has explored trade–environment linkages, limited attention has been given to how GVC integration interacts with ...
Xiaoyong Xu +4 more
wiley +1 more source
Exported students, imported surgeons: a narrative review of transnational surgical training and its impact on the surgical workforce of Solomon Islands. [PDF]
Bush DM, Kohia S, Katz BJ, Jagilly R.
europepmc +1 more source
Does Disclosure Type Matter? Climate‐Related Financial Disclosures and Corporate Performance
ABSTRACT Our study examines the financial implications of corporate climate‐related financial disclosures while distinguishing between quantitative and qualitative disclosures. We use a multiple‐period difference‐in‐differences approach to analyze Japanese firms listed on the Tokyo Stock Exchange Prime Market from 2019 to 2023.
Alexander Ryota Keeley +4 more
wiley +1 more source
Commercial determinants of health: case study of ultra-processed food companies in Thailand. [PDF]
Jindarattanaporn N +2 more
europepmc +1 more source
ABSTRACT Institutional investors increasingly rely on ESG ratings to evaluate financially material sustainability risks, while governments promote corporate alignment with the United Nations Sustainable Development Goals (SDGs). Because these frameworks differ substantially in capital market salience and monitoring intensity, board oversight may not ...
Mohamed Hegazy +2 more
wiley +1 more source
Metagenomic insights into the taxonomic and metabolic diversity of the microbiome of Lake Karum in the Danakil Depression, Ethiopia. [PDF]
Macey MC +10 more
europepmc +1 more source
The Evolution and Integration of ESG Reporting: A Framework for Sustainable Business Accountability
ABSTRACT This study examines how multinational corporations incorporate Environmental, Social, and Governance (ESG) reporting frameworks to foster trust, enhance legitimacy, and move beyond mere symbolic disclosure. A qualitative comparison of Microsoft and Unilever from 2020 to 2023 assesses how both firms integrate leading standards, including GRI ...
Gabriela Marques Alves Aguiar
wiley +1 more source
How illegal wildlife trade adheres to and defies conventional market behavior. [PDF]
Midgette G, Gore ML.
europepmc +1 more source

