Results 111 to 120 of about 6,529,378 (182)

Abnormal Sustainability Reporting Tone and the Value Relevance of Accounting Fundamentals

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates whether and how abnormal sustainability reporting tone is associated with the firm's market value and conditions the value relevance of accounting fundamentals. Building on impression‐management theory, the value relevance literature, and recent advances in textual analysis, we focus on the discretionary component of ...
Alessandra Allini   +3 more
wiley   +1 more source

How Firms ‘Speak’ Social: Disclosure Posture as a Stable Strategic Communication Construct in ESG Reporting

open access: yesCorporate 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
wiley   +1 more source

Digital Transformation: Are Traditional Auditors' Competencies Sufficient for Remote ISO 14001 Audits?

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This article explores how practitioners perceive the effects of digital transformation on ISO 14001 audits and on the competencies required to conduct them remotely. The study draws on 35 semi‐structured interviews with representatives of ISO‐14001‐certified organizations, external auditors, and consultants. While few studies have examined the
Nadjet Tebbal   +2 more
wiley   +1 more source

Antidepressant Misuse in Esports: A Review of Pharmacology, Adverse Effects, Pharmacokinetics and Biomatrix‐Based Detection for Anti‐Doping Applications

open access: yesDrug Testing and Analysis, EarlyView.
This review highlights the misuse of antidepressants as potential cognitive‐enhancing agents in Esports. Despite pharmacological effects that overlap with those of psychostimulants, antidepressants remain an under‐recognised source of doping in Esports.
Kassim Ali Salum   +4 more
wiley   +1 more source

Lithium Metal Anode Fabrication: Methods, Challenges, and Strategies

open access: yesEcoEnergy, EarlyView.
Schematic illustration of four representative fabrication techniques for thin lithium metal anodes: extrusion, molten lithium infusion, electroplating, and physical vapor deposition (PVD). ABSTRACT The pursuit of ultra‐high energy‐dense lithium‐metal batteries (LMBs) has reignited the drive to fabricate ultrathin high‐quality lithium metal anodes. This
Ji Hyun Baek, Mi Ji Kang, Ho Won Jang
wiley   +1 more source

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