Results 181 to 190 of about 402 (231)

Combating ESG Greenwashing Through AI Models: Evidence From Disaggregated AI Technologies, Mechanisms, and Thresholds

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines how artificial intelligence language models influence corporate environmental, social, and governance greenwashing (GWESG$$ {\mathrm{GW}}_{\mathrm{ESG}} $$) behavior, utilizing panel data from Chinese listed firms spanning 2012–2022.
Brahim Bergougui, Hamid Ghazi H. Sulimany, Abdulrahman Atllah Alharbi   +2 more
wiley   +1 more source

Robust Computation and Analysis of Vibrational Spectra of Layered Framework Materials Including Host-Guest Interactions. [PDF]

J Chem Theory Comput
Bas EE, Garcia Alvarez KM, Schneemann A, Heine T, Golze D.   +4 more
europepmc   +1 more source

Corporate Social Responsibility and Corporate Tax Avoidance in Europe: Evidence From the Anti‐Tax Avoidance Directives

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the relationship between corporate social responsibility (CSR) and corporate tax avoidance (CTA) in the European Union, exploiting institutional variation arising from CSR disclosure regimes and the introduction of the Anti‐Tax Avoidance Directives (ATAD).
Alessandro Migliavacca
wiley   +1 more source

Is It Possible to Create Financial Value Through Sustainability Strategies in Asset Management? The View of Occupational Pension Funds

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This paper examines whether occupational pension funds (OPFs) apply a strategic and long‐term logic when assessing ESG practices in their investee firms. Using discourse analysis of semi‐structured interviews with asset managers and workers' representatives, we examine whether Spanish OPFs look beyond compliance‐driven CSR and consider the ...
Manuel Moreno‐García, Beatriz Fernández‐Olit, Elena Mañas‐Alcón, Óscar Montes‐Pineda   +3 more
wiley   +1 more source

Sustainability Assessment of Micro, Small, and Medium Enterprises: A Systematic Review and Hybrid Architecture for Credible, Salient, and Legitimate Knowledge Governance

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Sustainability assessment advances corporate social responsibility toward inclusive development. Widely recognized approaches prove inadequate for micro, small, and medium enterprises (MSMEs), resulting in fragmented proliferation that hinders cumulative knowledge.
Luísa Couto Gonçalves de Souza, Laura Proença Guimarães, Maria Auxiliadora Drumond   +2 more
wiley   +1 more source

Engineering Nonvolatile Polarization in 2D α-In₂Se₃/α-Ga₂Se₃ Ferroelectric Junctions. [PDF]

Nanomaterials (Basel)
Li P, Kong D, Yang J, Cui S, Chen Q, Liu Y, He Z, Liu F, Xu Y, Wei H, Zheng X, Peng M.   +11 more
europepmc   +1 more source

Stability Bounds for the Generalized Kadanoff‐Baym Ansatz in the Holstein Dimer

Contributions to Plasma Physics, EarlyView.
ABSTRACT Predicting real‐time dynamics in correlated systems is demanding: exact two‐time Green's function methods are accurate but often too costly, while the Generalized Kadanoff‐Baym Ansatz (GKBA) offers time‐linear propagation at the risk of uncontrolled behavior. We examine when and why GKBA fails in a minimal yet informative setting, the Holstein
Oscar Moreno Segura, Yaroslav Pavlyukh, Riku Tuovinen   +2 more
wiley   +1 more source

Neural correlates of social and thematic semantics in autistic and non-autistic adults. [PDF]

Soc Cogn Affect Neurosci
Thye M, Hoffman P, Mirman D.
europepmc   +1 more source

Coupling Fluid Neutrals to Gyrokinetic Plasma Dynamics for Edge and SOL Turbulence Simulations

Contributions to Plasma Physics, EarlyView.
ABSTRACT Accurate modeling of turbulent transport in magnetic confinement fusion devices requires extending first‐principles gyrokinetic simulations from the core to the edge and scrape‐off layer (SOL), where additional physics—particularly plasma–neutrals interactions—must be included.
Sabine Ogier‐Collin, Philipp Ulbl, Wladimir Zholobenko, Frank Jenko   +3 more
wiley   +1 more source

EventFlow: Real‐time neuromorphic event‐driven classification of two‐phase boiling flow regimes

Droplet, EarlyView.
We present a real‐time flow regime classification framework that integrates neuromorphic event‐driven sensing with deep recurrent neural networks. Unlike traditional frame‐based approaches, our system captures sparse event streams from an event‐based camera, representing only the dynamic brightness changes at the individual pixel level.
Sanghyeon Chang, Srikar Arani, Nishant Sai Nuthalapati, Youngjoon Suh, Nicholas Choi, Siavash Khodakarami, Md Rakibul Hasan Roni, Nenad Miljkovic, Aparna Chandramowlishwaran, Yoonjin Won   +9 more
wiley   +1 more source