Your browser doesn't support javascript.
Show: 20 | 50 | 100
Results 1 - 4 de 4
Filter
1.
Sustainability ; 15(8):6633, 2023.
Article in English | ProQuest Central | ID: covidwho-2293602

ABSTRACT

Corporations and small/medium enterprises (SMEs) are subject to a variety of external and internal pressures that often lead to changes in their corporate governance structures and accounting/reporting systems. The environment in which these organizations are collocated has undergone a deep process of change, due to the COVID-19 pandemic, climate change, the blockchain, and the energy industry crisis. Business activities represent a critical and a vital component of human existence across the globe—one that is not restricted to a financial standpoint—and their impact on societal, environmental and animal conditions is now undisputed. However, these activities are frequently coupled with allegations of their being the actual causes of those disruptions and collapses that persist in escaping the scrutiny of international governments. For the effective delivery of sustainable business activities, the concepts of governance and accountability are crucial, and the future of the inhabitants of planet Earth is arguably dependent on the ability of corporations (through their entire value chain) to govern themselves well and to demonstrate accountability to their many stakeholders. This should be achieved through the adoption of good governance standards which are well accepted, and that are globally harmonised with ‘Environmental, Social and Governance' (ESG) reporting tools that are able to strategically assess and evaluate risk exposure and provide forward-looking information. In this critical context, few studies have actually examined these issues thoroughly, and, because the findings of those studies have been contradictory, there is still no definitive understanding of the causes of weak accounting and reporting tools for ESG dynamics under conditions of disruption. A systematic literature network analysis (SLNA) is used in this study to examine the evolution of the ESG reporting research domain based on existing relationships (e.g., aggregation, cross-citations and isolation) among authors contributing to the field. The findings demonstrate the current state of the art, disclosing interesting and timely future research directions. Furthermore, this study employs a novel approach known as SLNA to conduct the analyses, confirming its efficacy as a tool for dynamic analysis also within the field of sustainability accounting research.

2.
Sustainability ; 14(16):9858, 2022.
Article in English | ProQuest Central | ID: covidwho-2024115

ABSTRACT

With increasing and global environmental and climate problems, green innovation has become an important means to solve the environmental crisis. With the increasing practice of green innovation in enterprises, scholars at home and abroad have discussed the drivers and effects of green innovation from different perspectives. Based on an analysis of 119 articles about the drivers and effects of green innovation in top international journals from 2006 to 2021, this paper tries to find the consistencies and contradictions of research conclusions and to explore the possible research opportunities, sorting out the main theoretical mechanisms of the existing research on the drivers and effects of green innovation, pinpointing the consistency of these theoretical perspectives in explaining the different drivers and effects of green innovation, and putting forward research prospects. The results show that the drivers of green innovation include two kinds of factors: environment and organization. The pressure of external environment and system drives enterprises to adopt green innovation practices to cater to isomorphic factors, to obtain more environmental performance, and to improve organizational legitimacy. The lack of development resources, such as knowledge and technology, within an organization drives enterprises to carry out green innovation practices and enhance organizational competitive advantage by learning and absorbing new external knowledge, new technology and other resources. In addition, resource-based view and institutional theory are two commonly used theoretical perspectives, and their theoretical logic obtains consistent support in explaining the drivers and effects of enterprise green innovation.

3.
Sustainability ; 13(23):13243, 2021.
Article in English | ProQuest Central | ID: covidwho-1559218

ABSTRACT

As global environmental problems become increasingly severe, corporate social (environmental) responsibility has become a hot topic in research, but there is still a lack of clear understanding of corporate environmental irresponsibility behavior and the driving factors behind this behavior. Our research aims to reveal the factors affecting corporate environmental irresponsibility from both internal and external perspectives. Inside enterprises, financial constraints will affect the degree of capital adequacy and thus affect the environmental behavior of enterprises. Externally, the fulfillment of corporate environmental responsibility will be affected by external regulatory pressure. Taking 399 A-share listed companies in China’s heavily polluting industries as the research objects, this paper empirically analyzes the influence paths and internal mechanisms of financial constraints and regulatory distance on corporate environmental irresponsibility, and it further divides regulatory distance into physical regulatory distance and power regulatory distance. This paper’s findings show that both financial constraints and physical regulatory distance were positively correlated with corporate environmental irresponsibility in China, and that the positive correlation between physical regulatory distance and corporate environmental irresponsibility was more significant in non-state-owned enterprises. In addition, financial constraints and regulatory distance have a complementary effect on corporate environmental irresponsibility. These findings can reduce the environmental risks posed by enterprises and help them to avoid environmental irresponsibility.

4.
Crit Care ; 25(1): 264, 2021 07 28.
Article in English | MEDLINE | ID: covidwho-1331951

ABSTRACT

As exemplified by prone positioning, regional variations of lung and chest wall properties provide possibilities for modifying transpulmonary pressures and suggest that clinical interventions related to the judicious application of external pressure may yield benefit. Recent observations made in late-phase patients with severe ARDS caused by COVID-19 (C-ARDS) have revealed unexpected mechanical responses to local chest wall compressions over the sternum and abdomen in the supine position that challenge the clinician's assumptions and conventional bedside approaches to lung protection. These findings appear to open avenues for mechanism-defining research investigation with possible therapeutic implications for all forms and stages of ARDS.


Subject(s)
COVID-19/therapy , Lung Compliance , Prone Position , Humans , Patient Positioning , Pressure , Respiratory Distress Syndrome/virology , Respiratory Mechanics
SELECTION OF CITATIONS
SEARCH DETAIL