Results 171 to 180 of about 142,587 (278)

Cross-cultural adaptation of the Post-Intensive Care Syndrome Questionnaire to the Brazilian population: preliminary work. [PDF]

open access: yesCrit Care Sci
Rodrigues GO   +7 more
europepmc   +1 more source

Between Calm and Passion for Organizational Authenticity: Seeking Efficiency Within the Financial–ESG Trade‐Off

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Environmental, social, and governance (ESG) is pivotal for firms and their stakeholders, highlighting the importance of organizational authenticity (OA) in mitigating information asymmetry between signalers and receivers, thereby enhancing effective communication of social strategies.
Jihun Choi, Young‐Kyu Kim, Taewoo Roh
wiley   +1 more source

Environmental Performance Drivers: A Political Cost Approach

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We contribute to the business strategy and the environment literature by examining the effect of political cost pressures on corporate environmental performance in the context of United Kingdom‐listed firms. Drawing on a sample of non‐financial firms from the FTSE All‐Share Index over a period of 10 years (2013–2022), we construct novel ...
Kazi Abul Bashar Muhammad Afzal Hossain   +2 more
wiley   +1 more source

Addressing Symbolic Versus Substantive Disclosures Under CSRD/ESRS E5 in the Circular Economy Disclosure of the Automotive Industry

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how European automotive companies disclose circular economy (CE) information in light of the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS) E5. Using a mixed‐methods, data‐driven approach that combines keyword analysis and latent Dirichlet allocation (LDA ...
Dominika Hadro   +4 more
wiley   +1 more source

Turning Mental Models Around: Boundary Objects as Enablers of Sustainable Business Model Innovation

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Organizations increasingly innovate their business models (BMs) toward sustainability to maintain competitiveness and comply with regulations. Sustainable business model innovation (SBMI) requires decision‐makers to identify ecological and social opportunities while balancing economic goals.
Laura Hartung‐Geyer   +2 more
wiley   +1 more source

Investor Perception of ESG in Earnings Calls

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how the communicator's role and the framing of ESG statements affect investor capital allocation in the context of earnings calls. Based on a virtual asset market experiment, the analysis identifies that the assurance and reinforcement of ESG messages have a positive effect of up to 8% on capital allocation, with especially
Felix Bachner
wiley   +1 more source

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