Clawback Policy Performance and Climate Change–Related Disclosures: Evidence From Australia
ABSTRACT This study examines the association between the strength of remuneration clawback policies and climate change disclosure performance (CCDP) among Australian nonfinancial firms over the period 2008–2022. Grounded in agency theory, signalling theory and governance complementarity, the findings show that stronger clawback provisions are ...
Baban Eulaiwi +5 more
wiley +1 more source
A software platform for real-time and adaptive neuroscience experiments. [PDF]
Draelos A +11 more
europepmc +1 more source
Making Value‐Chain Risks Visible: Extending ENCORE for Systemic Insights
ABSTRACT Businesses in all sectors, including downstream segments, depend on biodiversity and the ecosystem services it sustains, yet firms also exert pressures that accelerate biodiversity loss. The latter generates material risks for both companies and their financial stakeholders.
Hjalmar Funke +3 more
wiley +1 more source
Video quality prediction and classification using XGBoost under variable encoding and network conditions. [PDF]
Frnda J +4 more
europepmc +1 more source
Diversity, Inclusion, and Firm Performance: The Corporate Innovation Channel
ABSTRACT This paper examines whether corporate innovation—measured both as general innovative output and as environmental innovation—mediates the relationship between diversity and inclusion (D&I) and corporate financial performance (CFP). Prior research has documented positive, negative, and null associations between D&I and financial outcomes, but ...
Eleonora Monaco +3 more
wiley +1 more source
AI-based secure event-driven serverless architecture for scalable digital civic participation platform. [PDF]
Kassymova A +4 more
europepmc +1 more source
ABSTRACT Chief executive officers (CEOs) play a pivotal role in shaping public discourse on climate change through social media, yet how their language use affects the effectiveness of climate‐related posts remains unclear. Drawing on schema‐congruity theory and leader role expectations, we conceptualize certainty in language as congruent and anxiety ...
Ellen Weber +4 more
wiley +1 more source
Three-dimensional animation compression optimization based on structured processing and adaptive spatiotemporal segmentation algorithm. [PDF]
Wang X, Yan X, Liu B, Liu K, Su Y.
europepmc +1 more source
ABSTRACT This study advances a governance perspective on how firms implement, adopt, and routinize carbon accounting. Although prior research has identified several carbon accounting drivers and enablers, less is known about how these elements interact at the firm level to support the organizational embedding of carbon accounting.
Lei Ruan +4 more
wiley +1 more source
Managing Uncertainty and Information Dynamics with Graphics-Enhanced TOGAF Architecture in Higher Education. [PDF]
Alhakamy A.
europepmc +1 more source

