Microbial degradation plays a critical role in determining the environmental fate of steroid hormones, such as 17β-estradiol (E2). The molecular mechanisms governing microbial transformation E2 and its primary intermediate, estrone (E1), are largely unknown. objective this study was to identify metabolism pathways that might be involved estrogen degradation. To achieve objective, Stenotrophomonas maltophilia strain ZL1 used model degrading bacterium protein expression level during E2/E1...

Abstract This study examines the association between corporate environmental performance and financial distress. Using a sample of Australian firms, we find that is negatively related to distress probability perceived by market. In addition, negative more pronounced for firms with higher level risk. The findings provide important empirical evidence regarding implications on firms’ risk management.

Purpose This paper aims to uncover the global trend on relationship between board gender diversity and firm risk. In addition, this investigates how country characteristics affect Design/methodology/approach study uses a large sample of firms in 45 countries for period from 2002 2018. Ordinary least square regression is used as baseline methodology, along with fixed effects. Difference-in-differences regression, two-stage squares (instrumental variables approach) change-on-change are adopted...

Purpose This study aims to examine whether the sustainability committee, a specialized governance mechanism for environmental and social issues, is related performance. Specifically, authors consider presence effectiveness of committee. Design/methodology/approach Using sample Australian firms (2002–2016), committee (consisting 12 characteristics) are examined. Firms’ performance measured by Thomson Reuters Asset4 ratings. Findings The confirm prior findings positive relationship between...

Purpose This study aims to analyze whether various textual characteristics in corporate sustainability disclosure associate with performance Australia, pertaining tones of language and readability. The voluntary theory legitimacy are used formulate the hypothesis. Design/methodology/approach Using data from Australian listed firms (2002–2016), four examined: tone optimism, certainty, clarity Corporate is measured by Thomson Reuters Asset4 ratings. Different strategies adopted mitigate...

Purpose This paper aims to examine the relationship between risk management committees (RMCs) and disclosure (RMD) quality. Specifically, existence of stand-alone RMCs a number RMC characteristics, including size, independence, meetings members’ human capital is investigated. Design/methodology/approach The sample comprises top 100 Australian Securities Exchange (ASX)-listed companies during period 2010 2012, when RMD began be guided by detailed recommendations in Australia. Following...

Purpose The purpose of this paper is twofold: first, it investigates whether and to what extent “linguistic hedging”, an impression management form linguistic expression that conveys ambiguous level commitment, used in corporate social responsibility (CSR) employment narratives; second, explores there any difference the use hedging between written spoken forms language. It mobilises these objectives by examining employee-related narratives made electronic manufacturing services (EMS)...

Given that the aim of corporate social and environmental disclosure mandates is to improve performance, this study investigates impact such on performance. Using a difference-in-differences analysis, we examine trends in performance before after introduction Directive 2014/95/EU (hereafter, Directive), comparing affected European companies with United States (US), based balanced sample 358 (excluding Kingdom (UK) companies, because they were subject additional regulations came into effect...

Abstract Using data from Australian listed firms 2002 to 2018, we found that firms’ sustainability performance is associated with higher future earnings and cash flows. We also revealed was positively related persistence had a positive effect on the association between Our findings support resource‐based theory theoretical argument indicating relationship quality. This paper enriches literature by showing reveals information about their financial prospects

Purpose This paper aims to examine changes of non-financial voluntary reporting practices over time in response episodes employee-related distress. It investigates disclosures by the four largest electronic manufacturing services firms China between 2008 and 2013 during a series employment-related incidents, investigate how re-legitimate their reputation media coverage on those incidents. Design/methodology/approach A incidents that occurred 2010-2012 is selected as focus this study, with...

Purpose This study aims to examine whether announcements of mandatory sustainability disclosure affect corporate performance (CSP). Design/methodology/approach The authors use a quasi-experiment provided by that occurred in 21 countries from 2006–2016. A difference-in-differences method is adopted. restrict the drawing all candidate treatment and control firms pool did not disclose information one year before announcements. Findings find are positively related CSP. positive effect more...

Purpose: Corporate governance in Australia is currently undergoing a transitional and contentious period regarding whether how to integrate corporate social responsibility (CSR). This paper aims understand relates CSR performance by examining two areas of governance: board gender diversity.Design/methodology/approach: Data covering the 2002 2016 are analysed three methods, including OLS, panel regression dynamic GMM. operationalized with five variables: size, independency, chairperson...

Opioid abuse is considered a public health emergency in the United States (US) and has incurred huge economic costs. Our study provides initial evidence about relationship between opioid corporate labor investments. Through analyzing sample of US firms (from 2002 to 2019), we find that negatively associated with an efficient investment labor. We present suggestive affects efficiency through workplace accidents injuries, productivity. Additional analyses reveal negative impact on more...