Results 241 to 250 of about 1,644,040 (299)

Mapping the evolution of fertility support policies in China: A content and instrumental analysis. [PDF]

PLoS One
Yue Y, Yang X, Ma J.
europepmc   +1 more source

Tail Risk and Earnings Management: The Role of Gender Diversity and Environmental–Social Reporting in International Banking

Business Strategy and the Environment, EarlyView.
ABSTRACT We examine the impacts of earnings management on the tail risks of banks using a dataset of 3297 bank‐year observations across 157 publicly traded commercial banks from 12 countries, covering 2002–2022. Our findings suggest that banks engaging in earnings management activities exhibit higher tail risks.
Marwa Elnahass, Hend Alajaji, Vu Quang Trinh, Rosie Cao   +3 more
wiley   +1 more source

Beyond Disclosure: Sustainable Finance Regulation and the Pricing of ESG Performance in Mature Capital Markets

Business Strategy and the Environment, EarlyView.
ABSTRACTThis study examines whether and under what conditions Environmental, Social, and Governance (ESG) performance becomes financially meaningful in mature capital markets. Using a longitudinal transatlantic panel of large firms listed in the EURO STOXX 50 and S&P 100 over the period 2015–2024, we analyse the within‐firm association between lagged ...
Nicola Del Sarto
wiley   +1 more source

Evolutionary characteristics and implementation effects of China's low-carbon policy system: a quantitative analysis based on policy texts. [PDF]

Carbon Balance Manag
Xuexin L, Lihua J, Xiaoxu K.
europepmc   +1 more source

Strategic Adaptation or Strategic Confusion? Fashion Organisations' Engagement With Sustainability Certifications

Business Strategy and the Environment, EarlyView.
ABSTRACT Despite considerable costs associated with environmental certifications, fashion organisations consistently adopt multiple schemes to address sustainability challenges. As key mechanisms of sustainability governance, certifications expand legitimacy signalling opportunities, yet questions remain about their practical implementation and ...
Josephine Alice Mckenzie, Sukhbir Sandhu, Carol T. Kulik   +2 more
wiley   +1 more source

Fixing carbon credits requires a new financing model. [PDF]

PNAS Nexus
Probst BS, Egli F.
europepmc   +1 more source

The Rise of Carbon Finance: A Bibliometric Perspective

Business Strategy and the Environment, EarlyView.
ABSTRACT Carbon finance has emerged as a critical mechanism for mobilizing capital toward climate change mitigation and supporting the transition to low‐carbon economies. However, its intellectual development remains fragmented across environmental economics, financial economics, sustainability, and climate policy.
Yara Ibrahim, Khaled Hussainey, Emmanuel Allieu, Hosam Moubarak, Hebatallah Badawy, Taghred Mokhtar Sayed Moawad   +5 more
wiley   +1 more source

Burrowing into the legal system: using interview methods while respecting the theoretical basis of systems theory. [PDF]

Front Sociol
Hunt E, Doyle G.
europepmc   +1 more source

Guided Toward Equity: Communities of Practice and Organizational Change in Community Colleges

New Directions for Community Colleges, EarlyView.
ABSTRACT Although community colleges advance equity by providing opportunities for marginalized students to pursue higher education, barriers to earning credentials remain, particularly for students of color. Higher education stakeholders are investing in “equity work” as organizations take responsibility for ensuring equitable outcomes.
Karin Yndestad, Johanna S. Quinn, Rachel C. Feldman   +2 more
wiley   +1 more source