Results 181 to 190 of about 3,520,987 (232)

How Firms ‘Speak’ Social: Disclosure Posture as a Stable Strategic Communication Construct in ESG Reporting

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Why do firms subject to identical ESG reporting requirements nevertheless ‘speak’ the Social pillar in different ways? Some foreground numerical indicators; others rely on narrative accounts of policies, systems and stakeholder engagement. This variation in disclosure form, rather than in disclosure coverage, motivates this exploratory study ...
Laurence L. Delina, Leslie Anne L. Yasis
wiley   +1 more source

Do Firms Disclose Financially Material ESG Risks? Evidence From Japanese Food and Beverage Firms Using a Text Match Pretrained Transformer

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study develops a financial materiality‐oriented measure of ESG disclosure and examines how sustainability disclosures respond to evolving regulatory frameworks. Focusing on listed food and beverage firms in Japan from 2020 to 2024, we apply the Text Match Pretrained Transformer (TMPT) to assess the semantic relevance between disclosures ...
Siyu Shen   +5 more
wiley   +1 more source

Unveiling spatial heterogeneity in urban underground space development patterns and mechanisms for differentiated planning: A points of interest‐based study of Shanghai

open access: yesDeep Underground Science and Engineering, EarlyView.
This study investigated the spatial patterns and development mechanisms of urban underground space (UUS) in Shanghai using underground points of interest data. It revealed distinct development mechanisms between the main city and suburbs, highlighting the need for differentiated UUS planning and policies to optimize underground space resources ...
Chenxiao Ma   +3 more
wiley   +1 more source

Carbon emission assessment of tunnel infrastructures: From construction to operation

open access: yesDeep Underground Science and Engineering, EarlyView.
This study develops a lifecycle carbon accounting framework for tunnel infrastructures, covering design, construction, operation, maintenance, and dismantling. Applied to a subsea tunnel case, the framework reveals the carbon emission distribution among four typical tunnel types and highlights potential carbon offset methods for low‐carbon tunnel ...
Luyuan Long   +4 more
wiley   +1 more source

Synergistic Catalysis for Closed‐Loop Alcohol Refining: Concurrent H2 Evolution and Selective Oxidation

open access: yesEcoEnergy, EarlyView.
Photocatalytic, electrocatalytic, and photoelectrocatalytic systems exhibit a clear synergistic integration logic in closed‐loop alcohol refining—concurrently driving hydrogen evolution and selective alcohol oxidation to enable the directed conversion of alcohols into high‐value chemicals.
Wei Ren   +7 more
wiley   +1 more source

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