Results 161 to 170 of about 1,551,118 (286)

Code Obfuscation Study Using Obfuscator-LLVM

open access: yesMcNair Scholars Research Journal, 2018
openaire   +1 more source

How Firms ‘Speak’ Social: Disclosure Posture as a Stable Strategic Communication Construct in ESG Reporting

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Why do firms subject to identical ESG reporting requirements nevertheless ‘speak’ the Social pillar in different ways? Some foreground numerical indicators; others rely on narrative accounts of policies, systems and stakeholder engagement. This variation in disclosure form, rather than in disclosure coverage, motivates this exploratory study ...
Laurence L. Delina, Leslie Anne L. Yasis
wiley   +1 more source

Winning Consumer Trust Through Supply Chain Responsibility Communication: How Certification, Disclosure, and Beneficiary Framing Shape Credibility

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT As stakeholders increasingly demand supply chain transparency, companies face a legitimacy paradox: disclosing supply chain responsibility (SR) information is necessary to meet stakeholder expectations, yet disclosure can invite scrutiny rather than build credibility.
Julia Hartmann
wiley   +1 more source

Digital Transformation and Environmental Pillar of ESG‐Based Performance Under Financing Constraints: The Mediating Role of Green Innovation in Chinese Listed Firms

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study builds upon existing work that links digital transformation (DT), financing constraints (FC), green innovation (GI), and firms' environmental pillar of ESG‐based performance (SP(E)), and further examines whether DT supports SP(E) through GI under FC.
Jiayang Cheng   +4 more
wiley   +1 more source

Estimating the incidence and risk factors of postpartum hemorrhage from the national ENACT network. [PDF]

open access: yesNpj Health Syst
Samayamuthu MJ   +6 more
europepmc   +1 more source

The Hidden Arithmetic of Climate Disclosure: How a Decade of CDP Climate Scores Masks a Large Within‐Firm Rise and an Equally Large Composition Drag

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Using the full population of letter‐graded organisations in the licensed CDP climate score files from 2016 to 2025 (37,450 firm‐years across 8959 firms), this study examines how CDP‐assessed climate disclosure quality evolves over time.
Alexander Ryota Keeley   +3 more
wiley   +1 more source

Readability of German Sustainability Reports: The Role of ESG Performance and Audit Committee Characteristics

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This paper examines whether firms' environmental, social and governance (ESG) performance and audit committee (AC) characteristics—size, number of meetings, attendance rate at meetings, and gender diversity—are associated with the readability of sustainability reports.
Julian Kordisch, Reiner Quick
wiley   +1 more source

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