Digital and Gender Attributes of IC in Sustainability Reporting of Italian Firms
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Italian listed enterprises increasingly rely on intellectual capital (IC) to enhance competitiveness and sustainability performance. As IC, comprising human, structural, and relational capital, is rarely recognised in financial statements due to the lack of standardised frameworks, its disclosure has gained relevance in sustainability ...
Alessandra Buonasera, Simona Catuogno
wiley +1 more source
Perceptions of Nurse Managers and Supervisors on the Scope of Nursing Practice Following the 2023 National Regulatory Update in Saudi Arabia: A Qualitative Study in Makkah Cluster Hospitals. [PDF]
Healthcare (Basel)Alfahmi HM, Kerari A.
europepmc +1 more source
Do CSR Committees Pay Off? Direct and Indirect Links to Financial and ESG Performance
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Corporate boards increasingly delegate sustainability oversight to dedicated CSR committees, yet evidence on whether these committees improve corporate performance remains mixed. This study argues that part of this inconsistency arises because prior research often emphasizes overall associations between CSR committees and performance without ...
Ana Isabel Lopes
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Closing the Solidarity Gap Requires Closing the Accountability Gap for Patient-Facing AI. [PDF]
J Med Internet ResGalatzan BJ, Dudding KM, Johnson EA.
europepmc +1 more source
From Nonfinancial Reporting to Management Control: A GRI‐Based Sustainability Balanced Scorecard
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT The integration of sustainability into strategic management systems has shifted from a reporting‐oriented exercise to a challenge of implementation, control, and accountability. Although the SBSC is widely acknowledged as a suitable framework to embed environmental and social objectives into strategy execution, its practical application ...
Piedad Ortiz‐Fernández +2 more
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Adapting the Hospitalist Work Style to Japan's Work Style Reform: A Qualitative Study from the Perspectives of Japan-Trained Hospitalists in the United States. [PDF]
JMA JSadohara M, Matsui K.
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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 +3 more
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Care-Based Collaboration for Regional Sustainability: A Constructivist Grounded Theory Study of Community Nurses and Local Businesses in Japan. [PDF]
CureusYata A, Ohta R, Iwashita Y.
europepmc +1 more source