Results 191 to 200 of about 2,003,666 (295)

From Double Materiality to Performance: Conceptualizing Reporting Under the European Sustainability Reporting Standards

Business Strategy and the Environment, EarlyView.
ABSTRACT As social and environmental challenges intensify, the EU has introduced the Corporate Sustainability Reporting Directive (CSRD), mandating sustainability reporting through the European Sustainability Reporting Standards (ESRS). The standards mandate a double materiality assessment but leave uncertainty about the structure and contents of the ...
Jørgen Kjøsen Lindgren, Nora Johanne Klungseth, Bjørn Sørskot Andersen   +2 more
wiley   +1 more source

From signal overload to shared insight: creating and structuring scientific visuals for comprehension and dialogue. [PDF]

Front Bioinform
Bakker JM, Janse D, van Overbruggen M, van der Sanden MCA.   +3 more
europepmc   +1 more source

Audience

, 2003
openaire   +1 more source

ESG Decoupling Phenomenon: A Systematic and Bibliometric Analysis

Business Strategy and the Environment, EarlyView.
ABSTRACT ESG decoupling, defined as the gap between a firm's ESG disclosures and its actual practices, poses a critical challenge to corporate sustainability. Using the PRISMA protocol, 451 articles were selected for a comprehensive bibliometric and systematic literature review to map the intellectual structure and thematic evolution of the research on
Maryam Laeeq, Farida Akhtar, Han Lin Shang   +2 more
wiley   +1 more source

Stock Exchange ESG Disclosure Guidance and Corporate Carbon Mitigation: International Evidence

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the tangible impact of the adoption of environmental, social, and governance (ESG) disclosure guidance by stock exchanges on corporate carbon mitigation, focusing on six major frameworks: the Global Reporting Initiative (GRI), the Sustainability Accounting Standards Board (SASB), the Task Force on Climate Related ...
Jiamian Yan, Le Luo, Nuraddeen Nuhu
wiley   +1 more source

The role of social media message design and audience demographics in promoting sunscreen use to prevent skin cancer: An online randomized controlled experiment. [PDF]

Digit Health
Hall SM, Morin D, Hall JB, Redelfs AH.
europepmc   +1 more source

Reporting What Matters, or Reporting What Looks Good? Materiality and Balance in Post–Rana Plaza Apparel Sustainability Disclosure

Business Strategy and the Environment, EarlyView.
ABSTRACT Sustainability reports (SRs) are widely criticized for vague disclosures and selective emphasis on positive outcomes, yet systematic research on two core SR challenges remains limited: materiality (whether disclosed content is relevant) and balance (whether both achievements and challenges are reported).
Mahsa Mohammadrezaei, José Carlos Marques   +1 more
wiley   +1 more source

How depression self-disclosure shapes engagement and discourse on Chinese social media. [PDF]

Digit Health
Du H, Gu L.
europepmc   +1 more source

Annual Reports to the ESA Council ESA 110th Annual Meeting July, 2025

The Bulletin of the Ecological Society of America, EarlyView.
wiley   +1 more source

Decoding Emotional Signatures of Ethical Ads: An Analysis of Actor‐Viewer Synchrony

Journal of Consumer Behaviour, EarlyView.
ABSTRACT We examine whether ethical advertisements differ from conventional ads in their on‐screen emotional signatures and whether those signatures transfer to actor‐viewer synchrony. Study 1 analyses 138 professionally produced YouTube ads using Automated Facial Expression Recognition (AFER) and Convolutional Neural Networks (CNN) to quantify actor ...
Vik Naidoo, Nicolas Hamelin
wiley   +1 more source