Results 151 to 160 of about 7,714 (203)
Digital and Gender Attributes of IC in Sustainability Reporting of Italian Firms
ABSTRACT Italian listed enterprises increasingly rely on intellectual capital (IC) to enhance competitiveness and sustainability performance. As IC, comprising human, structural, and relational capital, is rarely recognised in financial statements due to the lack of standardised frameworks, its disclosure has gained relevance in sustainability ...
Alessandra Buonasera, Simona Catuogno
wiley +1 more source
Progress in the study of product methodology development and competitiveness assessment model of voluntary carbon offsets. [PDF]
Han J, Zheng S, Yuan J, Zhang C.
europepmc +1 more source
ABSTRACT Using an integrated framework that combines the natural resource‐based view with contingency theory, this study examines how environmental management control systems (EMCS) build multinational firms' environmental capabilities and balance their environmental and economic performance while accounting for cross‐country contextual conditions.
Kimitaka Nishitani +4 more
wiley +1 more source
Translating Science to Improve Health-a Report from the "Agriculture and Diet: Value Added for Nutrition, Translation, and Adaptation in a Global Ecology" (ADVANTAGE) Project Working Group 5. [PDF]
Rose D +7 more
europepmc +1 more source
ABSTRACT This study examines how artificial intelligence language models influence corporate environmental, social, and governance greenwashing (GWESG$$ {\mathrm{GW}}_{\mathrm{ESG}} $$) behavior, utilizing panel data from Chinese listed firms spanning 2012–2022.
Brahim Bergougui +2 more
wiley +1 more source
Enduring Outcomes of COVID-19 Work Absences on the US Labor Market. [PDF]
Dennett JM +5 more
europepmc +1 more source
ABSTRACT This study examines the role of capital expenditure in the relationship between financial performance and corporate reputation. Using moderation and mediation analyses based on multiple regressions with bootstrapping, we examined data from 121 airlines from 46 countries during 2007–2023.
Larissa M. Batrancea +2 more
wiley +1 more source
Paying family caregivers: self-direction in medicaid personal care. [PDF]
Kuang Y, Miller KEM.
europepmc +1 more source
ABSTRACT Scholars have documented that corporate social responsibility (CSR) is critical to firm performance, yet its impact on international expansion remains underexplored. CSR not only serves as a signaling mechanism in international markets but also entails substantial resource commitments.
Mingjie Fang +3 more
wiley +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

