Do Sustainable Development Goal Disclosure Matter? Unpacking Value Relevance in the European Context
ABSTRACT This study explores the value relevance of Sustainable Development Goal (SDG) disclosures by European listed firms, responding to calls for greater integration of sustainability into corporate strategy and reporting. Drawing on agency theory and voluntary disclosure theory, we examine whether the quality of SDG‐related disclosures affects firm
Gianluca Gabrielli +2 more
wiley +1 more source
Springer Open Access Publication Current Environmental Health Report Social Equity in True Cost Accounting of Food. [PDF]
Scialabba NE +5 more
europepmc +1 more source
ABSTRACT Sustainability disclosure is a topic of growing interest worldwide, especially after the adoption of the Directive 2014/95/EU (NFRD), which mandates specific classes of companies in the European Union to disclose a series of information regarding ESG issues.
Maria Chiara Demartini +2 more
wiley +1 more source
Future of diabetic foot risk: Unveiling predictive continuous glucose monitoring biomarkers. [PDF]
Byeon H.
europepmc +1 more source
Toward a Business‐Oriented Concept of Natural Capital and Its Measurement in Organizations
ABSTRACT The growing importance of sustainability in corporate governance, driven by emerging regulations such as the Corporate Sustainability Reporting Directive (CSRD) and the forthcoming ISO 14054, has renewed interest in the concept of natural capital.
Vera Amicarelli +5 more
wiley +1 more source
Measurement of serum 1,5-AG provides insights for diabetes management and the anti-viral immune response. [PDF]
Wei MTZ +13 more
europepmc +1 more source
The Hidden Trade‐Offs in B Impact Assessment
ABSTRACT B Corporation (B Corp) certification has emerged as a prominent framework for measuring and validating corporate social and environmental performance. This paper examines how different parts of the B Impact Assessment (BIA) influence overall performance and shape sustainability strategies in certified organisations. Using a combination of data
Ruth Cherrington +2 more
wiley +1 more source
A multivariate analysis of seed priming agents and dosage on germination performance seedling growth and biochemical profiling in tomato. [PDF]
Akram S, Khan AR, Junaid JA.
europepmc +1 more source
Abstract Component failures in integrated heating and cooling networks impact reliable energy supply. This work studies reliability of heating and cooling systems constrained either by the annualized capital cost (ACC) or by the annualized total cost (ATC).
Arman Khani, Vladimir Mahalec
wiley +1 more source
Comparison of disclosures on occupational health and safety in Japanese and Taiwanese listed companies. [PDF]
Nagata T, Lin RT.
europepmc +1 more source

