ABSTRACT This study examines how different scoring architectures evaluate the same ESG disclosure text and produce different ESG disclosure‐quality scores. Using sustainability‐related reports published by Korean listed firms during 2020–2021, the study compares three approaches: Human‐ESG based on a structured nine‐item disclosure‐quality rubric, Rule‐
Jaehyun Park
wiley +1 more source
Building genomic data structures from compressed representations using prefix-free parsing. [PDF]
Varki R, Boucher C.
europepmc +1 more source
Examining ESG Performance Through TNFD‐Aligned Disclosure Practices
ABSTRACT This study examines adherence to the Taskforce on Nature‐related Financial Disclosures (TNFD) framework in relation to the ESG performance of non‐financial and non‐utility S&P 500 firms. Drawing on legitimacy, stakeholder, and institutional monitoring theories, we construct measures of TNFD, nature‐related risk and opportunity indicators for ...
Dauda Bola Abdulsalam +2 more
wiley +1 more source
Navigating Paradoxes for Strategic Business Models: Toward Shared Automated Vehicles in Europe
ABSTRACT How can paradoxical tensions in the integration of shared automated vehicles in Europe be navigated to build sustainable business models? Prior research often separates economic, social, and environmental dimensions, overlooking how their interdependencies generate tensions across organizational levels.
Denise Feldmann +3 more
wiley +1 more source
Maternal Vulnerability Indicators Derived from Free-Text Clinical Documentation in Adolescent Pregnancy. [PDF]
Sandor FM +8 more
europepmc +1 more source
Broad Skills, Smaller Footprints? Generalist CEOs and Firm Biodiversity Exposure
ABSTRACT We examine whether CEO generalist skills predict firm‐level biodiversity risk exposure, an emerging strategic and financial concern. Using the biodiversity indicator developed based on textual analysis and the General Ability Index, we find that firms led by generalist CEOs are associated with significantly lower disclosed biodiversity risk ...
Hafiz Hoque +2 more
wiley +1 more source
Addressing Data Quality Challenges in Lung Cancer Data Within the Observational Medical Outcomes Partnership Common Data Model: Observational Study. [PDF]
Declerck J +4 more
europepmc +1 more source
ABSTRACT Given the critical role that banks play in sustainable development through their financial intermediation and capital allocation functions, assessing their sustainability performance has become an increasingly important research issue.
Özcan Işık +3 more
wiley +1 more source
A retrospective analysis of voluntary adverse event reports to the TGA with higher THC medicinal cannabis products. [PDF]
Graham M, Tisdale C, Nielsen S.
europepmc +1 more source
When Do CEO Temporal Focus and Board Interlocks Lead to Eco‐Innovation? A Configurational Approach
ABSTRACT In this study, we examine how different corporate governance profiles—combinations of CEOs' temporal focus profiles and board interlocks—shape corporate eco‐innovation. Integrating insights from the upper echelon perspective and the attention‐based view, we argue that board interlocks serve as conduits for new knowledge and capabilities that ...
Paula Villalba‐Ríos, Tine Buyl
wiley +1 more source

