Digital and Gender Attributes of IC in Sustainability Reporting of Italian Firms
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
Bibliometric Analysis of Charcot Arthropathy (1995-2025): Current Status and Emerging Trends. [PDF]
Zhou JL, Peng H, Sun F.
europepmc +1 more source
ABSTRACT Using an integrated framework that combines the natural resource‐based view with contingency theory, this study examines how environmental management control systems (EMCS) build multinational firms' environmental capabilities and balance their environmental and economic performance while accounting for cross‐country contextual conditions.
Kimitaka Nishitani +4 more
wiley +1 more source
ABSTRACT This study examines the role of capital expenditure in the relationship between financial performance and corporate reputation. Using moderation and mediation analyses based on multiple regressions with bootstrapping, we examined data from 121 airlines from 46 countries during 2007–2023.
Larissa M. Batrancea +2 more
wiley +1 more source
Harmonizing Social Impact Assessment in the Bioeconomy: A Cross‐Regional Fuzzy‐Delphi Approach
ABSTRACT The bioeconomy transition risks underrepresenting social sustainability, while existing Social Life Cycle Assessment (S‐LCA) applications remain insufficient for comparison and decision support due to heterogeneous and non‐standardized selection of social impact categories. This study proposes a cross‐regional baseline set of impact categories
Julia Lessa Feitosa Virgolino +2 more
wiley +1 more source
Inhibition of oxidative stress and the Neuropilin-2-induced neuroinflammatory pathway by EMO ameliorates epileptic seizures in the preclinical model of epilepsy. [PDF]
europepmc +1 more source
Promoting the Dissemination of 3D Printing Technology in Reconstructing Critical-Sized Defects of Long Bone and Vertebral Body Through a "Six-in-One" Targeted Teaching Method. [PDF]
Liu B, Wang B, Wang Z, Li Y, Tian Y.
europepmc +1 more source
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 +2 more
wiley +1 more source
Moving From Keywords to Contextual Meaning: A Commentary on Hybrid Bibliometric Synthesis in Health Research. [PDF]
Zikos D.
europepmc +1 more source
Symbolic Versus Substantive ESG Practices: A Systematic Review and Integrative Framework
ABSTRACT ESG reporting is widespread, but symbolic commitments do not always reflect substantive practices. This study conducts a systematic literature review of 62 empirical articles published between 2021 and 2025 to synthesize the main determinants and consequences of this disclosure–performance misalignment in ESG reporting (commonly referred to as
Cristina Alexandrina Ştefănescu +1 more
wiley +1 more source

