Landscape of Research on Accounting Scope 3 Emissions: A Review of Methodologies and Data
ABSTRACT Scope 3 emissions have been proposed as a critical metric for evaluating corporate carbon footprint, identifying emission sources, and developing mitigation solutions. Yet, widespread corporate reporting of Scope 3 emissions remains limited, highlighting a critical gap in both research and practice.
Zeyu Wang +3 more
wiley +1 more source
A comprehensive framework for evaluating bridge project rework through earned value management (EVM) and building information modeling (BIM). [PDF]
Elseufy SM, Hussein A, Badawy M.
europepmc +1 more source
A Social Risk‐Based Approach Supporting Corporate Sustainability Reporting Directive Framework
ABSTRACT Social sustainability is difficult to measure due to its qualitative and context‐specific nature. However, regulatory pressure and stakeholder expectations increasingly require organisations to disclose robust and verifiable information. In this context, the European Corporate Sustainability Reporting Directive (CSRD) sets new sustainability ...
Monica Serreli +2 more
wiley +1 more source
A Kinetic Model-Driven Techno-Economic Analysis of Plastic Pyrolysis: Linking Process Dynamics to Economic Viability. [PDF]
Zaker Hosseiny F, Shi R.
europepmc +1 more source
Does ESG Performance Reduce Default Risk in Insurance Firms? Evidence From Life and Non‐Life Sectors
ABSTRACT This study examines whether environmental, social, and governance performance is associated with lower default risk in European insurance firms, and whether the strength of this association differs between life and non‐life business models.
S. Miani, M. Mantovani, E. Palmieri
wiley +1 more source
Digital twin-based intelligent risk assessment and decision support system for university student entrepreneurial projects. [PDF]
Qin R, Zi X, Ge X.
europepmc +1 more source
ABSTRACT This study examines the intricate and asymmetric relationship between corporate greenhouse gas emission disclosure and stock returns and crash risks, focusing on listed firms in six Commonwealth African countries characterized by regulatory fragility, limited investor protection, and growing climate vulnerability.
Idorenyin J. Okon +2 more
wiley +1 more source
A Tool for Predicting Disability Pension Applications in the Finnish Public Sector: Sickness Absences as Early Indicators of Declining Work Ability. [PDF]
Sohlman P.
europepmc +1 more source
ABSTRACT This study aims to enhance academic understanding of the factors influencing the disclosure practices of climate change among European utility companies, specifically in the context of their sustainability reporting. The primary objective is to explore, through a multi‐theoretical framework, the governance drivers that significantly affect the
Cristina Boţa‐Avram +2 more
wiley +1 more source
Research on emission reduction investment strategies for low carbon technology enterprises. [PDF]
Li J, Yang T, Shi L.
europepmc +1 more source

