Results 171 to 180 of about 166,528,013 (275)

Digital and Gender Attributes of IC in Sustainability Reporting of Italian Firms

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Italian listed enterprises increasingly rely on intellectual capital (IC) to enhance competitiveness and sustainability performance. As IC, comprising human, structural, and relational capital, is rarely recognised in financial statements due to the lack of standardised frameworks, its disclosure has gained relevance in sustainability ...
Alessandra Buonasera, Simona Catuogno
wiley   +1 more source

A Meta‐Analytic Review of Board Characteristics and Carbon Emission Disclosure: The Moderating Effect of Contextual Factors

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The relationship between board governance and corporate carbon emission disclosure remains persistently inconsistent across the empirical literature, despite decades of accumulated evidence. Drawing on agency, stakeholder, legitimacy, institutional, and upper echelons perspectives within a single analytical framework, we conduct a three‐level ...
Mohamed Hegazy   +2 more
wiley   +1 more source

Music participation, global cortical morphometry, and later language outcomes in the ABCD study. [PDF]

open access: yesFront Psychol
Wang A   +6 more
europepmc   +1 more source

A Framework for Impression Management in Extra‐Financial Reporting

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This paper examines how organisations employ impression management tactics in extra‐financial reporting, particularly in the context of environmental, social and governance (ESG) concerns. As stakeholder scrutiny and regulatory expectations intensify, organisations increasingly shape non‐financial disclosures to influence perceptions of ...
Laura Ribeiro   +3 more
wiley   +1 more source

Corporate Governance and the Quality of Materiality Assessment Disclosure Under GRI 3: Evidence From Italy

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study explores the link between corporate governance and the quality of Materiality Assessment Disclosure (MAD) in sustainability reporting. Based on Agency Theory and the debate over substantive versus symbolic governance, it analyses 138 Italian firms subject to Legislative Decree 254/2016 that published their 2023 Non‐Financial ...
Andrea Bellucci   +2 more
wiley   +1 more source

Character education as curriculum‐making in the humanities: A scoping review

open access: yesThe Curriculum Journal, EarlyView.
Abstract This scoping review examines how character education is conceptualised and enacted within humanities curricula across international contexts. While character education is widely promoted as supporting the development of ethical, civic and relational dispositions, its place within curriculum design remains contested, particularly in subjects ...
Jonathon Sargeant, Kylie Trask‐Kerr
wiley   +1 more source

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