Results 131 to 140 of about 301 (167)

Azoimidazolium Salts as a Platform for Persistent Neutral Aminyl Radicals and Mesoionic Carbene Au(I) Complexes as Cell‐Permeable Fluorophores

Chemistry – A European Journal, EarlyView.
Strategic electronic matching between imidazolium salts and aryldiazonium salts enables a chromatography‐free route to versatile azoimidazolium scaffolds. Fine‐tuning the substituents unveils a powerful dichotomy: strong ─OMe resonance stabilizes highly persistent neutral aminyl radicals (up to 3 weeks), whereas the superior ─NMe2 donor strength yields
Diego Dusso, Osvaldo F. López‐Saladino, Ixsoyen F. Vázquez‐Sandoval, Arturo Jiménez‐Sánchez, Virginia Gómez‐Vidales, Marcos Flores‐Álamo, Susana Porcel‐García   +6 more
wiley   +1 more source

Experimental methods in chemical engineering: Temperature‐programmed oxidation—TPO

The Canadian Journal of Chemical Engineering, EarlyView.
Abstract Temperature‐programmed oxidation (TPO) probes the oxidative capacity and redox properties of solid materials—catalysts, metal oxides, perovskites, and carbonaceous deposits. It identifies coke type, distribution, and reactivity. TPO instruments pass an oxidizing gas (diluted O2$$ {\mathrm{O}}_2 $$, air, or less commonly N2O$$ {\mathrm{N}}_2 ...
Gholamreza Roohollahi, Jildimara de Jesus Santana, Alexander R. P. Harrison, Sara Andreoli, Ewa Marek, Stuart Scott, Mohammad Latifi, Gregory S. Patience   +7 more
wiley   +1 more source

Corporate Social Responsibility and Corporate Tax Avoidance in Europe: Evidence From the Anti‐Tax Avoidance Directives

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the relationship between corporate social responsibility (CSR) and corporate tax avoidance (CTA) in the European Union, exploiting institutional variation arising from CSR disclosure regimes and the introduction of the Anti‐Tax Avoidance Directives (ATAD).
Alessandro Migliavacca
wiley   +1 more source

Is It Possible to Create Financial Value Through Sustainability Strategies in Asset Management? The View of Occupational Pension Funds

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This paper examines whether occupational pension funds (OPFs) apply a strategic and long‐term logic when assessing ESG practices in their investee firms. Using discourse analysis of semi‐structured interviews with asset managers and workers' representatives, we examine whether Spanish OPFs look beyond compliance‐driven CSR and consider the ...
Manuel Moreno‐García, Beatriz Fernández‐Olit, Elena Mañas‐Alcón, Óscar Montes‐Pineda   +3 more
wiley   +1 more source

Governing Sustainability After IPO: Corporate Governance Mechanisms and ESG Pillar Trajectories in the Euro Area

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study provides exploratory evidence on whether going public may act as a catalyst for corporate sustainability and examines whether board‐level governance arrangements shape post‐IPO sustainability trajectories. Drawing on a formal conceptual framework that integrates agency theory, legitimacy theory, and the resource‐based view as ...
Salvatore La Barbera
wiley   +1 more source

Financial Health and Environmental Transparency in the Catalan Pharmaceutical Sector (2019–2023)

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the relationship between financial health (2019–2023) and the transparency of environmental information disclosure in leading Catalan pharmaceutical companies. Based on an economic–financial analysis of financial statements and environmental information reported in accordance with the European Sustainability Reporting ...
Núria Arimany‐Serrat, Eulàlia Massana‐Molera, Jesica Ana Menendez‐Signorini, Carme Viladecans‐Riera   +3 more
wiley   +1 more source

Strategic Integration or Compliance Lag? Mapping Trends and Evolution of SBSC Through the Lens of the ESRS Framework

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The sustainability balanced scorecard (SBSC) has become an influential framework for integrating sustainability into strategic management. Despite its growing adoption, research remains fragmented, and insufficiently aligned with the sustainability regulatory frameworks.
Biagio Maria Amico, Rafaela Gjergji, Valentina Lazzarotti   +2 more
wiley   +1 more source

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

Corporate 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

SDG Reporting in Spanish Listed Companies: A Longitudinal Industry‐Level Analysis Using Natural Language Processing (2018–2023)

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study analyzes the evolution of Sustainable Development Goal (SDG) disclosure among IBEX 35 companies between 2018 and 2023, combining natural language processing for disclosure measurement with negative binomial generalized linear mixed models incorporating financial and governance controls.
Francisco Aguado‐Correa, Juan José de la Vega‐Jiménez, Nuria Padilla‐Garrido, Inmaculada Rabadán‐Martín, José María López‐Jiménez, Ignacio Peletier‐Ribera   +5 more
wiley   +1 more source

From Dictionaries to Deep Learning: A Systematic Mapping Review of the Natural Language Processing Tasks Used to Analyze Sustainability Reports

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study aims at shedding light on the vast landscape of natural language processing (NLP) tasks used when analyzing sustainability reports or sustainability within integrated annual reports. A systematic literature review is carried out, identifying 160 studies of relevance.
Hannes Cordes
wiley   +1 more source