Results 241 to 250 of about 1,461,065 (333)

Aligning Pay With Purpose: ESG‐Linked Compensation and ESG Decoupling

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the relationship between ESG‐linked executive compensation and ESG decoupling and examines the moderating role of CSR committees in this association. Using a global dataset of 36,055 firm‐year observations across 40 countries and 32 industries from 2005 to 2023, we find that ESG‐linked executive compensation is ...
Yasser Eliwa   +2 more
wiley   +1 more source

Sustainability‐Oriented Innovation and Circular Economy Transitions: Evidence From the UK Textile and Clothing Industry

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The transition to a circular economy (CE) in the textile and clothing (TC) industry is frequently attributed to sustainability‐oriented innovation (SOI), yet empirical understanding of the systemic conditions under which SOI enables CE remains underdeveloped.
Krishnendu Saha   +3 more
wiley   +1 more source

Does Managerial Ability Improve Environmental Performance and Overall ESG Ratings? The Impact of the European Sustainability Reporting Mandate

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu   +2 more
wiley   +1 more source

A Meta‐Analysis and Simplified Nomenclature for Diagonal Coronary Artery and Ramus Intermedius Across Adult and Pediatric Hearts

open access: yesClinical Anatomy, EarlyView.
ABSTRACT Anatomical descriptions of left‐sided oblique coronary branches remain inconsistent, hindering imaging interpretation and surgical planning. To quantify the prevalence, branching patterns and morphometry of the ramus intermedius (RI) and diagonal branches, and propose a unified nomenclature.
Yuqian Dai   +3 more
wiley   +1 more source

Fascia, Eh. What Is It? What Is It Good for?

open access: yesClinical Anatomy, EarlyView.
ABSTRACT Opinions on the meaning of the term fascia appear to have been diverging for the past quarter century. In 1998, the definition of fascia in the international standard anatomical nomenclature was narrowed by removing the term fascia superficialis.
Paul E. Neumann   +10 more
wiley   +1 more source

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