Results 61 to 70 of about 6,219 (246)
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
Old and new generalizations of line graphs
Line graphs have been studied for over seventy years. In 1932, H. Whitney showed that for connected graphs, edge-isomorphism implies isomorphism except for K3 and K1,3.
Jay Bagga
doaj +1 more source
Planar Graphs under Pythagorean Fuzzy Environment
Graph theory plays a substantial role in structuring and designing many problems. A number of structural designs with crossings can be found in real world scenarios. To model the vagueness and uncertainty in graphical network problems, many extensions of
Muhammad Akram +2 more
doaj +1 more source
Groups for which the noncommuting graph is a split graph [PDF]
The noncommuting graph $nabla (G)$ of a group $G$ is a simple graph whose vertex set is the set of noncentral elements of $G$ and the edges of which are the ones connecting two noncommuting elements. We determine here, up to isomorphism, the structure of
Marzieh Akbari, Alireza Moghaddamfar
doaj +1 more source
Powering Transparency: Global Drivers of Sustainability Reporting in the Electricity Sector
ABSTRACT We examine the drivers of sustainability reporting quality (QSR), conceptualised along two complementary dimensions, relevance and reliability, to assess how firm‐level attributes and institutional conditions jointly shape disclosure practices in the electricity sector.
Alva Marasigan +3 more
wiley +1 more source
On Graphs Isomorphic with Their Conduction Graph
Conduction graphs are defined here in order to elucidate at a glance the often complicated conduction behaviour of molecular graphs as ballistic molecular conductors. The graph $G^{\mathrm C}$ describes all possible conducting devices associated with a given base graph $G$ within the context of the Source-and-Sink-Potential model of ballistic ...
Birkinshaw, Aidan +3 more
openaire +4 more sources
Beyond Structural Interventions: The Human Architecture Shaping ESG Integration in Corporate Systems
ABSTRACT Despite the promotion of ESG in corporate discourse, substantive integration of ESG principles into business practices remains challenging. This study applies and extends Meadows' leverage framework to examine ESG integration in UAE‐listed firms.
M. Schulte, Dimitris Christopoulos
wiley +1 more source
SING: Subgraph search In Non-homogeneous Graphs
Background Finding the subgraphs of a graph database that are isomorphic to a given query graph has practical applications in several fields, from cheminformatics to image understanding.
Pulvirenti Alfredo +5 more
doaj +1 more source
ABSTRACT Focusing on firm‐size heterogeneity, this study examines how institutional reform reshapes the effects of environmental, social, and governance (ESG) disclosure on firm value. Using 2019–2023 panel data on 1427 Japanese listed firms (before and after the 2022 Tokyo Stock Exchange reorganization and Corporate Governance Code revision), this ...
Akio Nakashima, Kimitaka Nishitani
wiley +1 more source
Isomorphic Subgraph Search Algorithm Based on Neighborhood Equivalence Class [PDF]
Node heterogeneous graph is often used as a data model for complex networks.Isomorphic subgraph search is an important problem in heterogeneous graph mining,but existing algorithms have shortcomings in subgraph removal,which reduces the efficiency of ...
ZHANG Yutong,WANG Simeng,CAO Jia
doaj +1 more source

