Exploring the Governance–Disclosure Nexus: Board Structures and ESG Disclosures in South Africa
ABSTRACT This study examines how governance structures such as board composition and board functions influence environmental, social and governance (ESG) reporting among listed South African firms. This study examines 90 public listed companies on the Johannesburg Stock Exchange between 2012 and 2022.
Henriette Elsabe Scholtz +1 more
wiley +1 more source
Diego Gambetta: Codes of the Underworld: How Criminals Communicate [PDF]
communication, signalling, reputation, uncertainty, convention, deception ...
Wojtek Przepiorka
core
ABSTRACT This study examines the influence of circular economy practices, as a manifestation of corporate social responsibility, on green value co‐creation and its subsequent effects on green collaborative practices and sustainable supply chain integration between providers and customers.
Adriana Santos +2 more
wiley +1 more source
Ethics and Fairness Considerations in AI-Based Deception Detection Technologies for Mental Health Applications: Focus Group Study. [PDF]
King SL, Bhaskar S, Woodward J, Neal T.
europepmc +1 more source
The Influence of Corporate Sustainability Rating Methodology on Disclosure Behavior
ABSTRACT The rise of environmental, social, and governance (ESG) investing has illuminated long‐standing concerns over the ability for sustainability rating schemes to accurately convey sustainability‐related performance of firms. This study theorizes and empirically examines how a detailed and transparent rating methodology influences what information
Patrick J. Callery
wiley +1 more source
Integrating transformer-based credibility signals into neural collaborative filtering for fake review-aware recommendation. [PDF]
Abdelmohsen Y, Wassif K, Ramadan N.
europepmc +1 more source
ABSTRACT Many firms set ambitious sustainability goals but these are frequently “displaced” by proxy goals that are easier to track and measure. However, the specific types of goal conflicts that follow from this displacement are poorly understood. We conducted a case study of circular innovation initiatives at a global MedTech company and identified ...
Wiebke Reim +2 more
wiley +1 more source
The Permission Paradox: Condoning Deception Can Promote Honesty in Young Children. [PDF]
Tan C, Ding XP, Heyman GD.
europepmc +1 more source
ESG Decoupling Phenomenon: A Systematic and Bibliometric Analysis
ABSTRACT ESG decoupling, defined as the gap between a firm's ESG disclosures and its actual practices, poses a critical challenge to corporate sustainability. Using the PRISMA protocol, 451 articles were selected for a comprehensive bibliometric and systematic literature review to map the intellectual structure and thematic evolution of the research on
Maryam Laeeq +2 more
wiley +1 more source
Deception in orbital games: simulation and dissimulation with a maneuverable decoy. [PDF]
Han H, Dang Z.
europepmc +1 more source

