ABSTRACT Environmental management accounting (EMA) is increasingly recognised as essential for carbon governance, accountability and net zero transitions, yet research has overlooked how sustainability is negotiated within mission‐driven but commercially exposed service organisations such as private hospitals in developing economies, a sector often ...
M. M. Swalih, Ronita Ram, Edward Tew
wiley +1 more source
Analysis of the critical instability load of freeze pipes in coal mine shaft freezing engineering. [PDF]
Zhang H, Li M, Xie B, Rong C, Qi Y.
europepmc +1 more source
ABSTRACT Focusing on firm‐size heterogeneity, this study examines how institutional reform reshapes the effects of environmental, social, and governance (ESG) disclosure on firm value. Using 2019–2023 panel data on 1427 Japanese listed firms (before and after the 2022 Tokyo Stock Exchange reorganization and Corporate Governance Code revision), this ...
Akio Nakashima, Kimitaka Nishitani
wiley +1 more source
Study on surface microstructure of cylindrical roller bearings for open-pit coal mine conveyors. [PDF]
Yang Z +6 more
europepmc +1 more source
Pro‐Organic by Design: Choice Architecture Shaping Online Organic Grocery Purchases
ABSTRACT Consumer uptake of organic food is shaped by both personal values and the way choices are structured in the retail environment. Unlike prior research, we here investigate how elements of supermarket choice architecture influence organic choices.
John Thøgersen +2 more
wiley +1 more source
RIS Wireless Network Optimization Based on TD3 Algorithm in Coal-Mine Tunnels. [PDF]
Wang S, Wang F.
europepmc +1 more source
Automating Sustainability: How Climate Action Unlocks the ESG Potential of Industrial Robotics
ABSTRACT The convergence of Industry 4.0 and global sustainability goals presents a critical paradox: while automation drives efficiency, its net impact on comprehensive environmental, social, and governance (ESG) performance remains contested. This study investigates the relationship between industrial robot and country‐level ESG performance across 63
Brahim Bergougui
wiley +1 more source
Development of a deep learning-based foreign object detection algorithm for coal mine conveyor belts. [PDF]
Ling J, Fu Z, Yuan X, Ling R.
europepmc +1 more source
CEO Managerial Ability and the Strategic Repetition of Climate Disclosures
ABSTRACT This study examines whether CEO managerial ability shapes the repetition of firms' climate‐related disclosures in mandatory 10‐K filings. Climate reporting is highly judgment based and central to firms' broader climate‐risk management strategies, yet little is known about why some firms repeatedly use similar climate narratives and others ...
Javad Rajabalizadeh
wiley +1 more source
Staged and geometry-adapted support for coal mine roadways under weak rock conditions: a numerical study. [PDF]
Guo Y, Ma Q, Zhong S.
europepmc +1 more source

