Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Why do firms subject to identical ESG reporting requirements nevertheless ‘speak’ the Social pillar in different ways? Some foreground numerical indicators; others rely on narrative accounts of policies, systems and stakeholder engagement. This variation in disclosure form, rather than in disclosure coverage, motivates this exploratory study ...
Laurence L. Delina, Leslie Anne L. Yasis
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The status, or conspicuous absence, of regulation of proprietary or locally manufactured African traditional medicines in South Africa: a constitutional injustice. [PDF]
Front Public HealthGambo A, Gqaleni N, Lebina L.
europepmc +1 more source
Corporate 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
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Cyberattack event and arguments extraction based on feature interaction and few-shot learning. [PDF]
Sci RepHan Y, Han W, Li A, Li S.
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Corporate 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
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Responsible Banking Under Twin Transition: FinTech M&As, ESG Strategy, and Bank Performance
Corporate 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
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Integrating knowledge graphs with ancient Chinese medicine classics: challenges and future prospects of multi-agent system convergence. [PDF]
Chin MedXiang S, Lin H, Cai F, Jiang Z.
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Insights Into the Roles of the Corporate Governance Mechanism in Sustainability Assurance Practices
Corporate 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
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eDEM-CONNECT: agitation ontology for the intelligent support of informal caregivers of people with dementia. [PDF]
Front AgingSuravee S +5 more
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Thresholds: The metaphorical foundations of powerful knowledge
The 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
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