Results 141 to 150 of about 1,619,215 (233)
The Evolution and Integration of ESG Reporting: A Framework for Sustainable Business Accountability
ABSTRACT This study examines how multinational corporations incorporate Environmental, Social, and Governance (ESG) reporting frameworks to foster trust, enhance legitimacy, and move beyond mere symbolic disclosure. A qualitative comparison of Microsoft and Unilever from 2020 to 2023 assesses how both firms integrate leading standards, including GRI ...
Gabriela Marques Alves Aguiar
wiley +1 more source
ABSTRACT This study theorises and empirically tests performative purpose alignment theory (PPAT), which conceptualises corporate purpose as a performative artefact materialised through discursive and multimodal signals. To operationalise this, we introduced the SDG–Purpose Alignment Index (SPAI), a computational construct that quantifies the thematic ...
Augustine Okeke, Ifeanyi Ugbebor
wiley +1 more source
Multi-task feature integration and interactive active learning for scene image resizing. [PDF]
Shi L, Yan X, Wang S.
europepmc +1 more source
Boundedness, persistence and stability for classes of forced difference equations arising in population ecology. [PDF]
Franco D +3 more
europepmc +1 more source
Hahn-Banach type extension results for linear operators on asymmetric normed spaces
We present some results related to Hahn-Banach extension theorem for linear operators on asymmetric normed spaces. L. Nachbin, Trans. Amer. Math. Soc. 68 (1950), proved that a Banach space has the extension property for linear operators (a property also called injectivity) if and only if it has the Binary Intersection Property (BIP), meaning that every
openaire +2 more sources
ABSTRACT Firms increasingly rely on ESG materiality assessments to prioritise sustainability issues under heightened stakeholder scrutiny. Yet the strategic consequences of materiality beyond firm‐level disclosure remain underexplored. This study examines how materiality assessments shape ESG prioritisation at the industry level using sustainability ...
Shiqi Mai +3 more
wiley +1 more source
ABSTRACT Transformative change is required to address persistent and systemic drivers of biodiversity loss. There is an urgent need for innovative solutions that tackle root causes in place‐specific contexts. Evidence indicates that small, innovative, purpose‐driven businesses can serve as vehicles for developing place‐based solutions.
Shova Thapa Karki, Bradley D. Parrish
wiley +1 more source
Spacetop: A multimodal fMRI dataset unifying naturalistic processes with a rich array of experimental tasks. [PDF]
Jung H +14 more
europepmc +1 more source
ABSTRACT The agri‐food sector, most notably intensive livestock production, stands as a major driver of climate change, prompting a shift towards plant‐based alternative protein production and consumption. Such protein transition is widely recognised as central to the development of an environmentally sustainable food economy.
Francesca Monticone, Antonella Samoggia
wiley +1 more source
Strategic Approaches to ESG Reporting: Analysing ESG Disclosures of Listed Companies
ABSTRACT This study adopts an exploratory approach to examine how firms communicate strategic orientation through ESG disclosures. Using a validated dictionary of exploration and exploitation language, we analyse 278 ESG reports from all UAE‐listed companies between 2020 and 2023, classifying ESG disclosures as exploration‐dominant, exploitation ...
Cintia Külzer‐Sacilotto +1 more
wiley +1 more source

