Results 51 to 60 of about 122 (122)
ABSTRACT The study examines how narrative disclosure tones (NDTs) and corporate governance mechanisms (CGMs) affect sustainability reporting practices (SRP) in an emerging economy. Data from 125 non‐financial firms in Pakistan, spanning 2011–2022, are utilized. SRP is measured using both GRI and the novel IFRS S1 standards‐based indices. Three NDTs are
Arshad Hasan +2 more
wiley +1 more source
ABSTRACT This study aims to enhance academic understanding of the factors influencing the disclosure practices of climate change among European utility companies, specifically in the context of their sustainability reporting. The primary objective is to explore, through a multi‐theoretical framework, the governance drivers that significantly affect the
Cristina Boţa‐Avram +2 more
wiley +1 more source
ABSTRACT Recent scholarship shows growing interest in the circular economy (CE) approach, which promotes resource‐efficient, community‐friendly activities. However, scientific evidence is still needed on the synergies and trade‐offs between CE and community development (CD).
Michael Odei Erdiaw‐Kwasie +6 more
wiley +1 more source
Seats at the Table, Shifts in the Actions: Board Gender Diversity and Climate Activism
ABSTRACT As regulatory and stakeholder pressures intensify, firms are increasingly expected to move beyond symbolic sustainability commitments towards corporate climate activism. This concept refers to the active institutionalisation of climate‐focused mechanisms such as external assurance, board oversight and climate‐linked incentives.
Md Tanvir Hamim, Rasim Simsek
wiley +1 more source
The Role of Business R&D in Environmental Sustainability: Evidence From the Nordic Countries
ABSTRACT As environmental sustainability becomes an increasingly important concern for advanced economies, the role of business innovation in relation to environmental outcomes has attracted increasing attention. This study examines the relationship between business enterprise research and development (BERD) and environmental sustainability in the ...
Abdullah Emre Caglar +2 more
wiley +1 more source
A Framework for Impression Management in Extra‐Financial Reporting
ABSTRACT This paper examines how organisations employ impression management tactics in extra‐financial reporting, particularly in the context of environmental, social and governance (ESG) concerns. As stakeholder scrutiny and regulatory expectations intensify, organisations increasingly shape non‐financial disclosures to influence perceptions of ...
Laura Ribeiro +3 more
wiley +1 more source
The Human and Environmental Side of HRM: A Systematic Review and Future Research Agenda
ABSTRACT Green Human Resource Management (GHRM) has received growing attention as organisations are leveraging HRM to address environmental and social challenges. Although prior research links GHRM to improved environmental and organisational performance, much of this literature focuses on performance‐oriented outcomes and gives limited attention to ...
Matilda Forkuo‐Dwomoh +2 more
wiley +1 more source
Exposing Gender Blindness in Business Scholarship on Modern Slavery
ABSTRACT The objective of this review is to analyse the treatment of gender within business scholarship on modern slavery and to propose a framework that supports more gender‐sensitive corporate responses. Modern slavery risk is an escalating concern for business, with the United Nations calling for its eradication by 2030.
Kathyayini Kathy Rao +2 more
wiley +1 more source
Where early successional forests are more flammable than old‐growth forests, forested landscapes are vulnerable to shifting into ‘fire traps' through positive feedbacks, where fire leads to more fire. These feedbacks are amplified by increased flammability driven by climate change, the presence of non‐native flammable plant species, and slowed ...
George L. W. Perry +4 more
wiley +1 more source
Low‐dimensional materials (0D, 1D, and 2D) exhibit unique electronic and physicochemical properties, enabling advanced nanoelectronic and optoelectronic devices. Mixed‐dimensional heterostructures combine these materials to enhance functionality.
Qaisar Alam +3 more
wiley +1 more source

