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
Conditional cash transfer interventions to support syphilis treatment in vulnerable populations: a quasi-experimental study among displaced and host communities in a border city of Colombia. [PDF]
Blofield M +4 more
europepmc +1 more source
ABSTRACT This study examines the role of capital expenditure in the relationship between financial performance and corporate reputation. Using moderation and mediation analyses based on multiple regressions with bootstrapping, we examined data from 121 airlines from 46 countries during 2007–2023.
Larissa M. Batrancea +2 more
wiley +1 more source
Differentiated impacts of climate physical risks on the Indian power sector. [PDF]
Jindal A, Kerkhofs R, Shrimali G.
europepmc +1 more source
ABSTRACT Scholars have documented that corporate social responsibility (CSR) is critical to firm performance, yet its impact on international expansion remains underexplored. CSR not only serves as a signaling mechanism in international markets but also entails substantial resource commitments.
Mingjie Fang +3 more
wiley +1 more source
Research on emission reduction investment strategies for low carbon technology enterprises. [PDF]
Li J, Yang T, Shi L.
europepmc +1 more source
ABSTRACT Sustainability assessment advances corporate social responsibility toward inclusive development. Widely recognized approaches prove inadequate for micro, small, and medium enterprises (MSMEs), resulting in fragmented proliferation that hinders cumulative knowledge.
Luísa Couto Gonçalves de Souza +2 more
wiley +1 more source
Agentic Finance: An Adaptive Inference Framework for Bounded-Rational Investing Agents. [PDF]
Montañez Jacquez S +2 more
europepmc +1 more source
Symbolic Versus Substantive ESG Practices: A Systematic Review and Integrative Framework
ABSTRACT ESG reporting is widespread, but symbolic commitments do not always reflect substantive practices. This study conducts a systematic literature review of 62 empirical articles published between 2021 and 2025 to synthesize the main determinants and consequences of this disclosure–performance misalignment in ESG reporting (commonly referred to as
Cristina Alexandrina Ştefănescu +1 more
wiley +1 more source
A Kinetic Model-Driven Techno-Economic Analysis of Plastic Pyrolysis: Linking Process Dynamics to Economic Viability. [PDF]
Zaker Hosseiny F, Shi R.
europepmc +1 more source

