Results 161 to 170 of about 3,128,761 (236)

SDG Reporting in Spanish Listed Companies: A Longitudinal Industry‐Level Analysis Using Natural Language Processing (2018–2023)

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study analyzes the evolution of Sustainable Development Goal (SDG) disclosure among IBEX 35 companies between 2018 and 2023, combining natural language processing for disclosure measurement with negative binomial generalized linear mixed models incorporating financial and governance controls.
Francisco Aguado‐Correa   +5 more
wiley   +1 more source

From Dictionaries to Deep Learning: A Systematic Mapping Review of the Natural Language Processing Tasks Used to Analyze Sustainability Reports

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study aims at shedding light on the vast landscape of natural language processing (NLP) tasks used when analyzing sustainability reports or sustainability within integrated annual reports. A systematic literature review is carried out, identifying 160 studies of relevance.
Hannes Cordes
wiley   +1 more source

Responsible Banking Under Twin Transition: FinTech M&As, ESG Strategy, and Bank Performance

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This paper investigates how banking innovation strategies, namely FinTech M&As and ESG practices, affect bank performance under rising competitive pressures and regulatory complexity. Using a unique dataset of 543 listed banks across 49 countries from 2000 to 2023, we analyse whether these strategic investments enhance banks' profitability ...
G. B. Ferilli, Y. Altunbas, E. Palmieri
wiley   +1 more source

Hereditary angioedema care across selected health systems in the Balkan Peninsula area: policy gaps, practice variation, and actionable recommendations. [PDF]

open access: yesFront Allergy
Konstantinou GN   +22 more
europepmc   +1 more source

Insights Into the Roles of the Corporate Governance Mechanism in Sustainability Assurance Practices

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Our study explores the roles of corporate governance mechanisms in sustainability assurance practices in China through 40 semi‐structured interviews with sustainability reporting preparers and assurance providers. Guided by framing theory, the findings unveil distinct frames of the two groups perceiving governance of sustainability assurance ...
Cong Mu   +2 more
wiley   +1 more source

RiCoRecA: rich cooking recipe annotation schema. [PDF]

open access: yesFront Artif Intell
Ventirozos F   +4 more
europepmc   +1 more source

Thresholds: The metaphorical foundations of powerful knowledge

open access: yesThe Curriculum Journal, EarlyView.
Abstract This paper advances a theoretical account of threshold concepts as metaphorical‐relational structures that reorganise meaning across contexts. Building on conceptual metaphor theory, we propose that threshold concepts can be understood as sites of schema‐level reorganisation: deep, embodied patterns of relational logic that scaffold abstract ...
Maria Karrol   +1 more
wiley   +1 more source

Unveiling spatial heterogeneity in urban underground space development patterns and mechanisms for differentiated planning: A points of interest‐based study of Shanghai

open access: yesDeep Underground Science and Engineering, EarlyView.
This study investigated the spatial patterns and development mechanisms of urban underground space (UUS) in Shanghai using underground points of interest data. It revealed distinct development mechanisms between the main city and suburbs, highlighting the need for differentiated UUS planning and policies to optimize underground space resources ...
Chenxiao Ma   +3 more
wiley   +1 more source

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