Target Firm's ESG Engagement and Post–M&A Performance: The Mediating Role of Acquirer's CSR Strategy
Business Strategy and the Environment, EarlyView.ABSTRACT The paper examines whether the environmental, social and governance (ESG) performance of target firms influences both accounting‐based and market‐based corporate financial performance (CFP) within the merger and acquisition (M&A) context and whether this relationship is mediated by the acquirer's corporate social responsibility (CSR) strategy.
Francesco Gangi +4 more
wiley +1 more source
Application of randomized quadrature formulas to the finite element method for elliptic equations. [PDF]
BIT Numer MathKruse R, Polydorides N, Wu Y.
europepmc +1 more source
Digital Technology's Role in Circular Waste Management: A Systematic Review
Business Strategy and the Environment, EarlyView.ABSTRACT Combining circular economy ideas with digital tools offers a game‐changing way to tackle global sustainability problems. This paper focuses on how digital changes and circular economy models link up. A review has been conducted for 112 articles from 2021 to September 2025, using PRISMA‐2020 methodology. This study covered new tech like AI, IoT,
Reza Eslamipoor
wiley +1 more source
Quantitative Assessment and Verification of Quantum Neural Network Security Based on Violations of the Bell Inequality. [PDF]
Entropy (Basel)Zhang Y.
europepmc +1 more source
Financing Climate Action Through Fair Taxation: How SDG Engagement Reduces Corporate Tax Avoidance
Business Strategy and the Environment, EarlyView.ABSTRACT The transition to a low‐carbon economy, central to achieving Paris Agreement targets and Sustainable Development Goal 13 (Climate Action), requires unprecedented public and private investment. A significant climate financing gap persists, however, exacerbated by corporate practices that erode the public revenue base.
Ahmed Aboud +3 more
wiley +1 more source
A Robust Finite Element Method for Linearized Magnetohydrodynamics on General Domains. [PDF]
J Sci Computda Veiga LB, Lovadina C, Trezzi M.
europepmc +1 more source
Unilateral variational problems with several inequalities.
Michigan Mathematical Journal, 1965 openaire +3 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT Sustainable governance depends on the joint functioning of institutional quality, fiscal discipline, environmental performance, and socioeconomic inclusion. However, many composite indicators rely on subjective weighting schemes and leave the structural role of governance underspecified.
Ömer Faruk Rençber +3 more
wiley +1 more source
Global Existence and Nonlinear Stability of Finite-Energy Solutions of the Compressible Euler-Riesz Equations with Large Initial Data of Spherical Symmetry. [PDF]
Commun Math PhysCarrillo JA +3 more
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Blended finance has emerged as a strategic solution to the multifaceted challenges of projects that navigate the intricate interplay of water, energy, food, and ecosystems, ultimately contributing to the achievement of Sustainable Development Goals (SDGs).
Paolo Gnutti Sandiumenge +3 more
wiley +1 more source