Results 111 to 120 of about 7,067 (261)
A Social Risk‐Based Approach Supporting Corporate Sustainability Reporting Directive Framework
ABSTRACT Social sustainability is difficult to measure due to its qualitative and context‐specific nature. However, regulatory pressure and stakeholder expectations increasingly require organisations to disclose robust and verifiable information. In this context, the European Corporate Sustainability Reporting Directive (CSRD) sets new sustainability ...
Monica Serreli +2 more
wiley +1 more source
Background Despite significant advances in prevention and early detection, colorectal cancer (CRC) is a leading cause of cancer mortality worldwide. Inadequate adherence and/or lack of knowledge of guidelines have shown to prevent adequate screening and ...
María A. Casas +11 more
doaj +1 more source
ABSTRACT Corporate culture is a critical driver of corporate social responsibility, shaping how firms internalize sustainability, social and environmental concerns, yet its governance antecedents are less understood. Motivated by the need to understand how governance structures affect organizational values and behavior, we explore the relationship ...
Sirimon Treepongkaruna, Stefano Starita
wiley +1 more source
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
ABSTRACT Extant literature assumes that powerful executives can wield their influence with minimal opposition from lower‐power actors. We reconsider this assumption by incorporating the coalitional view in which lower‐power actors can mobilize coalitions to resist.
Nhan Huong Nguyen +2 more
wiley +1 more source
ABSTRACT This study explores the relationship between corporate social responsibility (CSR) disclosure and operating profitability in the agri‐food manufacturing industry of Southern Europe, focusing on Extremadura (Spain). From an initial pool of 284 firms, the final sample comprised 185 companies after excluding inactive or non‐reporting cases.
Ángel Sabino Mirón Sanguino +3 more
wiley +1 more source
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
Stability Bounds for the Generalized Kadanoff‐Baym Ansatz in the Holstein Dimer
ABSTRACT Predicting real‐time dynamics in correlated systems is demanding: exact two‐time Green's function methods are accurate but often too costly, while the Generalized Kadanoff‐Baym Ansatz (GKBA) offers time‐linear propagation at the risk of uncontrolled behavior. We examine when and why GKBA fails in a minimal yet informative setting, the Holstein
Oscar Moreno Segura +2 more
wiley +1 more source
ABSTRACT Objective To produce a consensus statement on the psychological treatment of feeding/eating aversions seen in pediatric feeding disorder (PFD) and avoidant/restrictive food intake disorder (ARFID), diagnoses that share common symptoms and psychological mechanisms but have historically been addressed separately in the literature. Method To help
Colleen T. Lukens +12 more
wiley +1 more source
ABSTRACT Objective Despite the clinical relevance of enteral and parenteral tube feeding and restraint use in anorexia nervosa (AN), national‐level data on their use have remained limited, particularly for total parenteral nutrition (TPN) and percutaneous endoscopic gastrostomy (PEG).
Hiroyasu Ino +3 more
wiley +1 more source

