Integrated Reporting in the Public Sector: Theoretical Foundations and Determinants of Quality
ABSTRACT Integrated reporting (IR) has gained attention as the IFRS Foundation promotes its use through the International Integrated Reporting Council framework (IIRF). Public sector (PS) organizations, as key drivers of economic, social and environmental sustainability, are increasingly adopting IR to enhance transparency and accountability.
Ana Zorio‐Grima, Andreea Hancu‐Budui
wiley +1 more source
ABSTRACT This study investigates how firms in emerging economies integrate artificial intelligence (AI) with environmental, social, and governance (ESG) practices to enhance biodiversity conservation and circular economy outcomes. It examines the mediating role of corporate social responsibility (CSR) governance and the moderating effect of ...
Suleman Bawa, Simplice A. Asongu
wiley +1 more source
Hepatocyte growth factor in biosheets promotes autonomous regeneration of cutaneous tissue after transplantation onto a full-thickness skin defect. [PDF]
Suzuki K +13 more
europepmc +1 more source
ABSTRACT The concept of predictive maintenance in advanced manufacturing systems is crucial from the point of view of resource efficiency in the era of high competitiveness forced by energy transformation in the digital economy. Against the backdrop of sustainability and the opportunities a data cooperative offers, the combination of predictive ...
Christian Schachtner +6 more
wiley +1 more source
Novel Ultrasound-Guided Bilateral Simultaneous Hydrodissection of the Cervical Sympathetic Chain and Vagus Nerves: A Detailed Technical Description With Anatomical Correlation. [PDF]
Lam KS +5 more
europepmc +1 more source
Translating Circularity Into Strategy: A Governance Meta‐Capability Framework
ABSTRACT Firms struggle to transition to circular economy (CE) models, often citing external barriers. Yet some firms succeed, whereas others fail: Why? We argue that success depends on a specific governance capability—a meta‐capability that allows firms to (1) sense and strategically reframe CE imperatives, (2) seize opportunities by aligning diverse ...
Felix Carl Schultz +1 more
wiley +1 more source
Effect of a Guide-Suture-Assisted Modified Fascial Closure Technique on Postoperative Pain and Early Mobilization After Cesarean Section: A Mixed-Methods Study. [PDF]
Hamzaoğlu FK +3 more
europepmc +1 more source
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
Ankle Joint Biomechanics in Recreational Runners with Resolved and Incident Plantar Fasciitis: A One-Year Prospective 4HAIE Cohort Study. [PDF]
Plesek J +10 more
europepmc +1 more source
Strategic Impact of EU Taxonomy on Pharmaceutical Firms' Performance
ABSTRACT Sustainability has become a central concern in economic policy and corporate governance, increasingly formalised through regulatory frameworks of the European Union (EU). The European Commission has published the EU Taxonomy, which allows economic activities and their contribution to sustainability to be analysed, taking into account ...
Alicia Ramírez‐Orellana +3 more
wiley +1 more source

