ABSTRACT Our study, based around an experiment, examines the consequences when generative AI tools are used to create and assess sustainability disclosures. There are two key findings: (1) that generative AI greenwashes sustainability disclosures, with our study participants doing little to mitigate this, and (2) that our study participants viewed AI ...
Ruth Dimes +3 more
wiley +1 more source
Digital Transformation of Rural, Regional, and Remote Australian Hospitals: A Pragmatic Strategy for Introducing AI. [PDF]
Metcalf O +12 more
europepmc +1 more source
ABSTRACT ESG ratings for the same firm‐year often diverge, shaping capital allocation and accountability. Drawing on a structured systematic‐narrative hybrid review, I synthesize evidence across the European Union, the United States, and China and develop a transnational accountability framework that traces divergence through the measurement pipeline ...
Gary Gang Tian
wiley +1 more source
Policy on Paper compared with Policy in Practice: A Study of Healthy Default Beverage Implementation and Enforcement in the United States. [PDF]
Sundermeir SM +5 more
europepmc +1 more source
Financing Climate Action Through Fair Taxation: How SDG Engagement Reduces Corporate Tax Avoidance
ABSTRACT The transition to a low‐carbon economy, central to achieving Paris Agreement targets and Sustainable Development Goal 13 (Climate Action), requires unprecedented public and private investment. A significant climate financing gap persists, however, exacerbated by corporate practices that erode the public revenue base.
Ahmed Aboud +3 more
wiley +1 more source
Time trends in mortality from heart failure and atherosclerotic cardiovascular disease in people with and without diabetes: a multi-national population-based study. [PDF]
Gong JY +27 more
europepmc +1 more source
Carbon Footprint of Bank Loans: Opportunities and Risk Implications in the Banking Industry
ABSTRACT This study examines whether the carbon footprint of bank loan portfolios influences bank stability, profitability and cost efficiency and whether regulatory quality moderates these relationships. Using a balanced panel of 33 countries from 2005 to 2018, the analysis combines banking‐sector indicators from the World Bank Global Financial ...
Honglei Wang +5 more
wiley +1 more source
Supporting depression care: antidepressant prescribing patterns among adults in Alberta, Canada. [PDF]
Ofosu NN +5 more
europepmc +1 more source
ABSTRACT Although SMEs comprise over 90% of firms globally, research on their engagement with Scope 3 (value‐chain) greenhouse gas emissions remains limited. This PRISMA‐guided systematic review synthesises 49 SME‐relevant studies to develop a theory‐informed, practice‐oriented framework for more credible and sustained Scope 3 engagement.
Chidinma Uchendu +5 more
wiley +1 more source
Vectorized Agrivoltaics Dataset in China from 2010 to 2022. [PDF]
Zhang X, Ma X.
europepmc +1 more source

