Sustainability Disclosure and External Assurance of Reports in the Italian Agrifood Sector
ABSTRACT The European Union introduced the Corporate Sustainability Reporting Directive (CSRD) with the aim of aligning the “walk”—the implementation of substantive sustainability practices—and the “talk”—their representation in sustainability reporting.
Andrea Caccialanza +2 more
wiley +1 more source
QGFace-LLaVA: Quality-Aware Controlled Fusion of Structured Side Information for Face Analysis Under Imperfect Metadata. [PDF]
Feng J +5 more
europepmc +1 more source
Ethical Behaviour and Corporate Financing. The Case of ‘Legality Rating’
ABSTRACT The financial crisis has heightened awareness of ethical and legal issues in the business context. Corporate ethical behaviour is increasingly measured through sustainability ratings. Since 2012, in Italy, the introduction of a sustainability rating, namely the legality rating (LR), has served as an innovative ‘label’ for socially responsible ...
Federica Doni +3 more
wiley +1 more source
A comparative "report card" wellbeing assessment of 22 countries in the Global Flourishing Study. [PDF]
Lomas T +12 more
europepmc +1 more source
How Institutional Environments Shape the ESG–Growth Relation: Evidence From Europe
ABSTRACT As global financial markets increasingly integrate non‐financial criteria, companies are reinforcing the strategic role of sustainability and its impact on market value, although this cannot overlook how different institutional structures shape investor perceptions.
Laura Bango‐López +3 more
wiley +1 more source
Comparing global and community indicators of safety and peace. [PDF]
Taliep N +6 more
europepmc +1 more source
ABSTRACT Public organisations often experience a discrepancy between improvements in technical efficiency and stakeholders' perceptions of integrity and performance. This study analyses the mechanisms that may underlie this efficiency–perception discrepancy in Spanish Defence Delegations during 2020–2023.
José Solana‐Ibáñez +1 more
wiley +1 more source
Ambient temperature variations and antimicrobial resistance: a multicountry analysis of non-linear relationships and temperature thresholds. [PDF]
Wang R +15 more
europepmc +1 more source
The Production of a Sustainability Reporting Norm in Spanish State‐Owned Enterprises
ABSTRACT State‐owned enterprises (SOEs) are hybrid organizations that pursue social and economic goals and are expected to engage in sustainability reporting. Previous literature has shown limited attention to examining the process by which a norm in sustainability reporting has emerged among SOEs.
Javier Andrades +2 more
wiley +1 more source
A citizen-based assessment of European smart cites using a DP2 index. [PDF]
Pavanini T, Ciacci A, Filì T, Ivaldi E.
europepmc +1 more source

