Results 261 to 270 of about 25,516 (335)

Smart Waste, Smarter World: Exploring Waste Types, Trends, and Tech‐Driven Valorization Through Artificial Intelligence, Internet of Things, and Blockchain

Sustainable Development, EarlyView.
ABSTRACT Global municipal solid waste generation is projected to exceed 3.8 billion tonnes annually by 2050. This makes the need for smart, inclusive, and scalable waste valorization systems more urgent than ever. This review critically explores the shift from conventional waste management to intelligent, technology‐driven solutions aligned with ...
Segun E. Ibitoye, Amit K. Ball, Raul V. Rodriguez, Olalekan A. Olayemi, Peplluis Esteva, Peter O. Omoniyi, Isaac K. Adegun, Rasheedat M. Mahamood, Esther T. Akinlabi   +8 more
wiley   +1 more source

Auditor Conservatism, Abnormal Accruals, and Going Concern Opinions

Auditor Conservatism, Abnormal Accruals, and Going Concern Opinions
We investigate the Japanese Big 4 auditors' conservatism. Recent increasing litigation risks and scrutiny from the public are likely to make the Japanese Big 4 auditors conservative. Our results indicate that the Big 4 are effective in deterring income-decreasing earnings management by clients.
openaire  

From ESG to Sustainable Development: A Path Designed for the Triple Helix Spheres

Sustainable Development, EarlyView.
ABSTRACT This work examines the relationship between environmental, social, and governance (ESG) initiatives and sustainable development (SD), highlighting a scientific gap in their effective connection. It aims to propose a framework with recommendations for promoting SD through ESG, considering the governmental, business, and academic spheres from ...
Elen Cristina Bravos Giupponi, Maximilian Espuny, Camila Fabrício Poltronieri, Otávio José de Oliveira   +3 more
wiley   +1 more source

Environmental, Social, and Governance (ESG) Research: A Systematic Review of Recent Trends (2020–2024)

Sustainable Development, EarlyView.
ABSTRACT The 2020–2024 period marks a pivotal era in sustainable development, characterized by significant regulatory developments, including the EU Corporate Sustainability Reporting Directive (CSRD), the International Sustainability Standards Board standards, and the introduction of mandatory ESG reporting requirements worldwide. This review examines
Jiyeon Kim, Wooyoung Yang
wiley   +1 more source

Some notes on the sponsoring of patients for hospital treatment under the voluntary system. [PDF]

Med Hist, 1980
Hart HW.
europepmc   +1 more source

Green Accounting and Auditor's Opinion on Firm Performance (Study From Consumer Non Cyclical in Indonesia)

Judith Tagal Gallena Sinaga, Valentine Siagian   +1 more
openalex   +2 more sources

Social Sustainability in Chemical Engineering: Concepts, Methodologies, Challenges, and Integration Strategies

Sustainable Development, EarlyView.
ABSTRACT Chemical engineering faces an increasing imperative to integrate sustainability principles beyond traditional economic and environmental considerations. The social dimension—encompassing impacts on human well‐being, equity, community health, labor practices, and ethical governance—represents a critical yet often underdeveloped pillar within ...
José M. R. C. A. Santos
wiley   +1 more source

Environmental, Social and Governance Strategies for Sustainable Development Goal 3: Enhancing Health and Social Wellbeing

Sustainable Development, EarlyView.
ABSTRACT The discourse on Environmental, Social, and Governance (ESG) strategies is growing, yet its ability to meaningfully advance health and social wellbeing (H&SW) in line with United Nations Sustainable Development Goal (SDG 3) remains under‐examined. Existing studies assume that ESG automatically strengthens SDG 3 outcomes, yet how the Governance
Arjun Chaudhuri, Mahak Sharma, Devrim Murat Yazan   +2 more
wiley   +1 more source