Digital and Gender Attributes of IC in Sustainability Reporting of Italian Firms
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 new AI assisted approach aligns data standards and accelerates interoperability in biomedical research. [PDF]
Long RA +35 more
europepmc +1 more source
Orchestrating Green Transformation: How AI Adoption Enables Corporate Carbon Neutrality
ABSTRACT As carbon neutrality has become a central goal of global climate governance, how firms achieve low‐carbon transformation has emerged as a critical research issue. However, prior studies have primarily focused on macro‐ or industry‐level analyses, offering limited and fragmented insights into how digital technologies—particularly AI—affect firm‐
Xiaonan Dong, Sungjin Son
wiley +1 more source
A dataset of publications and patents on quantum error correction (1995-2025). [PDF]
Barua S, Shemushee H.
europepmc +1 more source
Abnormal Sustainability Reporting Tone and the Value Relevance of Accounting Fundamentals
ABSTRACT This study investigates whether and how abnormal sustainability reporting tone is associated with the firm's market value and conditions the value relevance of accounting fundamentals. Building on impression‐management theory, the value relevance literature, and recent advances in textual analysis, we focus on the discretionary component of ...
Alessandra Allini +3 more
wiley +1 more source
CleanCam: A labelled underwater image dataset for camera-viewport fouling assessment in aquaculture monitoring. [PDF]
Nguyen K +8 more
europepmc +1 more source
ABSTRACT Recent regulatory initiatives, including the EU Corporate Sustainability Reporting Directive (CSRD), are reinforcing the demand for more structured, transparent, and accessible sustainability reporting. However, empirical evidence on how digital tools influence the narrative dimension of these disclosures remains limited.
Francesco Sotti +2 more
wiley +1 more source
3D Simultaneous Post-contrast T1/T2 Mapping and Synthetic Multi-Contrast Late Gadolinium Enhancement at 0.55T: Validation in Porcine Myocardial Infarction Model. [PDF]
Si D +12 more
europepmc +1 more source
ABSTRACT The rise of digital transformation (DT) has become an important driver of transparency in corporate environmental disclosure. Whether and how DT is related to the improvement of carbon information disclosure quality, particularly in heavily polluting firms that may have both information and symbolic roles, is still controversial.
Ruixiang Xue +2 more
wiley +1 more source
Hierarchy of the Constituent Characters in Chinese Non-Idiomatic Three-Character Words: An Eye-Tracking Study. [PDF]
Lv J, Li D, Wang S.
europepmc +1 more source

