From Nonfinancial Reporting to Management Control: A GRI‐Based Sustainability Balanced Scorecard
ABSTRACT The integration of sustainability into strategic management systems has shifted from a reporting‐oriented exercise to a challenge of implementation, control, and accountability. Although the SBSC is widely acknowledged as a suitable framework to embed environmental and social objectives into strategy execution, its practical application ...
Piedad Ortiz‐Fernández +2 more
wiley +1 more source
TiCl<sub>3</sub>-Mediated Reductive Aminohydroxylation of Alkenes to (Benzo)Furo[3,2-<i>b</i>]Indolines. [PDF]
Boyarskaya D +4 more
europepmc +1 more source
ABSTRACT This study examines the relationship between corporate social responsibility (CSR) and corporate tax avoidance (CTA) in the European Union, exploiting institutional variation arising from CSR disclosure regimes and the introduction of the Anti‐Tax Avoidance Directives (ATAD).
Alessandro Migliavacca
wiley +1 more source
Do ESG Frameworks Capture Corporate Health Impacts? An Analysis of the Food and Beverage Industry. [PDF]
Burgess R +9 more
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
Association of the Glycemia Risk Index With Glycemic Metrics and Sensor Usage in a Real-World Pediatric Population With Low Hypoglycemia Rates in Saudi Arabia. [PDF]
Alzubaidi LM +7 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
The impact of monetary incentives and gamification on glucose levels: real-world assessment in people with diabetes. [PDF]
Al-Sofiani ME +6 more
europepmc +1 more source
ABSTRACT This study examines the maturity of supplier‐related environmental disclosures in sustainability reports of top environmental, social, and governance (ESG)‐performing Brazilian companies. A content analysis of 67 reports from firms listed on the Corporate Sustainability Index (CSI) was conducted using the CRITIC method to weight disclosure ...
João Vyctor Brás dos Santos +6 more
wiley +1 more source
Real-world glycemic outcomes of a tubeless automated insulin delivery system: a single-center observational study in Italy. [PDF]
Angelino S +11 more
europepmc +1 more source

