A Framework for Impression Management in Extra‐Financial Reporting
ABSTRACT This paper examines how organisations employ impression management tactics in extra‐financial reporting, particularly in the context of environmental, social and governance (ESG) concerns. As stakeholder scrutiny and regulatory expectations intensify, organisations increasingly shape non‐financial disclosures to influence perceptions of ...
Laura Ribeiro +3 more
wiley +1 more source
Firm‐Level Corporate Social Responsibility and Employees' Affective Outcomes: A Multilevel Approach
ABSTRACT This study advances research on corporate social responsibility (CSR) and employees' work attitudes by distinguishing between employee‐level CSR perceptions and firm‐level CSR practices. Prior research has mainly focused on how employees' perceptions of CSR relate to their affective outcomes; this study extends that perspective by jointly ...
Alexander C. Kraaij +2 more
wiley +1 more source
Lessons learned from responses to COVID-19 pandemic in rural, Indigenous, and isolated populations in the US and India: a qualitative study. [PDF]
Henderson A +5 more
europepmc +1 more source
Regulatory Convergence and Divergence in ESG Reporting in the Indo‐Pacific Region
ABSTRACT Environmental, social, and governance (ESG) reporting has evolved significantly globally over the past few decades. Many countries are now signatories to international agreements such as the United Nations Framework Convention on Climate Change (UNFCCC) and the Paris Agreement, with increasing commitments to emissions reduction targets and the
Michele John +6 more
wiley +1 more source
Factors Associated With Telemedicine Use by Cardiologists for Medicare Beneficiaries in 2022 to 2023: An Observational Study. [PDF]
Harris S +8 more
europepmc +1 more source
Exposing Gender Blindness in Business Scholarship on Modern Slavery
ABSTRACT The objective of this review is to analyse the treatment of gender within business scholarship on modern slavery and to propose a framework that supports more gender‐sensitive corporate responses. Modern slavery risk is an escalating concern for business, with the United Nations calling for its eradication by 2030.
Kathyayini Kathy Rao +2 more
wiley +1 more source
Comprehensive E-Cigarette Flavor Bans and Tobacco Use Among Youth and Adults. [PDF]
Saffer H +4 more
europepmc +1 more source
ABSTRACT The EU Sustainable Finance Disclosure Regulation (SFDR) introduces an ESG‐product classification (Article 8 and 9) to harmonize sustainability‐disclosure standards. However, the SFDR does not specify the sustainability practices of these products.
Mercedes Alda
wiley +1 more source
Pathways into homelessness and perspectives on prevention: A qualitative study of army veterans. [PDF]
Koh KA +12 more
europepmc +1 more source
This paper explores how climate‐resilient technologies, such as smart grids, digital twins, and self‐healing materials, can enhance urban resilience. It highlights the urgent need for proactive planning, public‐private collaboration, and data‐driven innovation to future‐proof underground infrastructure amid accelerating climate and urban pressures ...
Kai Chen Goh +12 more
wiley +1 more source

