Results 141 to 150 of about 35,631 (264)

Time Driven Activity‐Based Costing and Social Life Cycle Assessment: An Integrated Framework for Social Sustainability Accounting

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Integrating sustainability not only into corporate strategy and product design is essential to address pressing global challenges. This study proposes a framework that integrates social life cycle assessment (S‐LCA) into time‐driven activity‐based costing (TD‐ABC) to manage both social and economic issues by assessing social impacts across ...
Widiene Essouid   +4 more
wiley   +1 more source

Culture Matters: Board Gender Diversity and ESG Disclosure in Family Firms

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study analyses how board gender diversity (BGD) affects ESG disclosure in family businesses, focusing on the moderating role of national cultural dimensions. It analyzes a sample of listed non‐financial firms operating in European Union countries.
Anna Maria Moisello   +2 more
wiley   +1 more source

Beyond Governance Attributes: How Fashion Companies Prepare Social Disclosure for the CSRD

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines how social disclosure readiness emerges under the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS) and investigates whether and how, corporate governance supports such readiness within the European fashion companies. By adopting a qualitative case‐study approach,
Sara Ianniello   +2 more
wiley   +1 more source

Prevalence of Cerebral Microbleeds and Association With Vascular Risk Factors in a Hispanic and Latino American Cohort. [PDF]

open access: yesJ Am Heart Assoc
Ivanovic V   +20 more
europepmc   +1 more source

Generative Artificial Intelligence in education: Models, Frameworks and the proposal for a new vertical K‐12 Digital Curriculum

open access: yesThe Curriculum Journal, EarlyView.
Abstract This contribution critically analyses the main international educational frameworks for teachers' digital competence, highlighting both critical issues and potential in relation to their professional development and the need to update school curricula.
Daniela Marzano   +3 more
wiley   +1 more source

Psychiatric Morbidity Is Overrepresented in Young Girls at High Risk of Developing Anorexia Nervosa

open access: yesInternational Journal of Eating Disorders, EarlyView.
ABSTRACT Objective Psychiatric comorbidity frequently presents in anorexia nervosa (AN). Yet, the premorbid mental health status is relatively unknown. The aim of this study was to map out psychiatric morbidity and psychopathology among girls at familial high risk (FHR) of developing AN, thereby detecting possible underlying vulnerabilities preceding ...
Karin Dahlin   +3 more
wiley   +1 more source

Climatic drivers prevail in montane and lowland Odonata latitudinal diversity gradients, but human modification erodes lowland patterns

open access: yesEcography, EarlyView.
Latitudinal diversity gradients (LDGs) arise from the interplay of historical, ecological, and evolutionary processes, yet these drivers may differ across landforms. Mountains, with steep elevational and climatic gradients, often sustain distinct diversity dynamics compared with adjacent lowlands, where vertical climatic gradients are weak and human ...
Zhenyuan Liu   +5 more
wiley   +1 more source

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