ABSTRACT This study investigates how internal governance design supports credible ESG performance by distinguishing between Incentive and Oversight Architectures. Using 13,993 firm‐year observations of US nonfinancial firms from 2018 to 2024, we estimate fixed effects and two‐step system GMM models.
Beyza Gürel +2 more
wiley +1 more source
Neuro-fuzzy systems in internet of medical things: a systematic review on applications, taxonomy, challenges and open issues. [PDF]
Chilipa R, Nyirenda C.
europepmc +1 more source
Harmonizing Social Impact Assessment in the Bioeconomy: A Cross‐Regional Fuzzy‐Delphi Approach
ABSTRACT The bioeconomy transition risks underrepresenting social sustainability, while existing Social Life Cycle Assessment (S‐LCA) applications remain insufficient for comparison and decision support due to heterogeneous and non‐standardized selection of social impact categories. This study proposes a cross‐regional baseline set of impact categories
Julia Lessa Feitosa Virgolino +2 more
wiley +1 more source
Secure event-triggered control of nonlinear networked systems via interval type-2 fuzzy observer design. [PDF]
Banu KA +5 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
Cascaded simplified fuzzy logic-FOPID control of DSTATCOMs in electric vehicle-integrated microgrids. [PDF]
Ali ZM +3 more
europepmc +1 more source
ABSTRACT Growing concerns about the environmental and social consequences of plastics around the world, manufacturing industries are associated with business are focusing on sustainable end‐of‐life options‐based solutions which aim at increasing the product life cycle.
Sivakumar Kirupanandan +3 more
wiley +1 more source
AI-IoT driven system for agricultural pest outbreak risk prediction. [PDF]
Nyakuri JP +4 more
europepmc +1 more source
A Framework for Impression Management in Extra‐Financial Reporting
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
Adaptive fuzzy super-twisting sliding mode control with nonlinear active disturbance rejection for electromechanical stabilizer bars to improve vehicle roll stability. [PDF]
Nguyen TA.
europepmc +1 more source

