Results 191 to 200 of about 66,181 (265)
Do Sustainable Development Goal Disclosure Matter? Unpacking Value Relevance in the European Context
ABSTRACT This study explores the value relevance of Sustainable Development Goal (SDG) disclosures by European listed firms, responding to calls for greater integration of sustainability into corporate strategy and reporting. Drawing on agency theory and voluntary disclosure theory, we examine whether the quality of SDG‐related disclosures affects firm
Gianluca Gabrielli +2 more
wiley +1 more source
Circular Economy: A Pathway to Integrated Value Creation for Business and Society
ABSTRACT Amid growing environmental pressures and the pressing demand to advance sustainable development, the circular economy (CE) has positioned itself as a transformative business approach capable of safeguarding favourable ecosystem conditions through the application of key R‐strategies.
Saudi‐Yulieth Enciso‐Alfaro +1 more
wiley +1 more source
Research Trends of OpenStreetMap Activities as Volunteered Geographic Information
Toshikazu Seto
openalex +2 more sources
ABSTRACT This study examines the impact of environmental credit risk on bank financial performance, with a particular focus on the moderating role of country‐level climate risk. Using a global panel of 345 listed banks across 75 countries from 2018 to 2022, we measure environmental credit risk through Fitch Ratings' Environmental Relevance Scores.
Kenza Mouti +2 more
wiley +1 more source
Recent advances in Volunteered Geographic Information (VGI) and citizen sensing
Linda See +2 more
doaj +1 more source
ABSTRACT This study examines the impact of CEO duality on the likelihood of corporate participation in an emissions trading scheme. The results indicate that firms led by dual‐role executives are less likely to participate in emissions trading schemes.
Ibrahim Ayoade Adekunle +3 more
wiley +1 more source
Mehrwerte durch visuelle Kommunikation von Volunteered Geographic Information (visVGI) [PDF]
Jochen Schiewe
openalex +1 more source

