Results 121 to 130 of about 54,703 (244)

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

Corporate 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

Climate Vulnerability and Sovereign ESG Performance: The Conditioning Roles of Adaptation Innovation, Institutional Quality and Robot Adoption

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The intensification of physical climate risk presents a critical question for global sustainability governance: does exposure to climate hazards strengthen or weaken a country's environmental, social and governance (ESG) performance? This study investigates the relationship between climate vulnerability and country‐level ESG performance across
Alanoud Al‐Maadid, Mohamed Sami Ben Ali, Brahim Bergougui   +2 more
wiley   +1 more source

CSR Disclosure Tone and Investor Signaling in IPO Prospectuses: A Textual Sentiment Analysis in U.S. Capital Markets

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines whether corporate social responsibility (CSR) disclosure in IPO prospectuses functions as a credible sustainability signal and how its credibility influences investor responses in U.S. capital markets. Drawing on a sample of 681 IPOs conducted between 2019 and 2023, we employ textual content analysis to construct a ...
Nesrine Bedoui, Aymen Ajina
wiley   +1 more source

Stakeholder Divergence in Sustainability Materiality Assessments: Evidence From a European Corporate Group Under the Corporate Sustainability Reporting Directive

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines differences in stakeholders' perceptions of ESG issues in a European corporate group and their implications for double materiality assessment under the Corporate Sustainability Reporting Directive. Drawing on stakeholder theory, it analyses survey responses from 15 stakeholder groups and compares perceived ESG importance ...
Agnieszka Szulc‐Obłoza, Dominik Śliwicki, Monika Pietkiewicz, Marlena Ciechan‐Kujawa, Magdalena Osińska   +4 more
wiley   +1 more source

Enhancing financial data collection and reporting in small businesses through IoT integration: an exploration of IFRS standard. [PDF]

Front Artif Intell
Oraby S, Johri A, Sayal A, Chong KM, Alhumoudi H, Jha J, N C.   +6 more
europepmc   +1 more source

Do Firms Disclose Financially Material ESG Risks? Evidence From Japanese Food and Beverage Firms Using a Text Match Pretrained Transformer

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study develops a financial materiality‐oriented measure of ESG disclosure and examines how sustainability disclosures respond to evolving regulatory frameworks. Focusing on listed food and beverage firms in Japan from 2020 to 2024, we apply the Text Match Pretrained Transformer (TMPT) to assess the semantic relevance between disclosures ...
Siyu Shen, Chao Li, Jun Xie, Hidemichi Fujii, Alexander Ryota Keeley, Shunsuke Managi   +5 more
wiley   +1 more source

Disclosure without accountability: Air pollution reporting by major South African industrial companies. [PDF]

Ann Glob Health
Haywood L, Kalele P, Mahlangeni N, Kapwata T, Nkambule C, Laban T, Wright CY.   +6 more
europepmc   +1 more source

Cobalt Single‐Atom Sites Engineered in Poly(Heptazine Imide) Photocathodes as Benchmark for Alkaline Hydrogen Evolution: A Comparative Transition Metal Study

ENERGY &ENVIRONMENTAL MATERIALS, EarlyView.
Cobalt single‐atoms in poly(heptazine imide) photocathodes maximize active‐site availability and outperform Fe, Cu, and Na in alkaline hydrogen evolution. Atomic precision (not bulk loading) proves predominance, establishing a design principle for the next generation of solar fuel devices.
Izadora F. Reis, Gabriel A. A. Diab, Sachin Nenaniya, Marcos A. R. da Silva, Rayse M. Ferreira, Heer Shah, Geraldo M. G. da Silva, Andreas Hutzler, Mark Isaacs, Christian W. Lopes, Ivo F. Teixeira, Pablo Jiménez‐Calvo   +11 more
wiley   +1 more source

IFRS for SMEs

, 2017
Dolgozatomban a nemzetközi számvitelt, azon belül a kis- és középvállalkozások - vagyis a KKV-k - számvitelére vonatkozó elveket és elszámolási lehetőségeket mutattam be.
Szántai, Alexandra
core  

Single center clinical analysis of prognostic factors affecting invasive fungal rhinosinusitis. [PDF]

Front Surg
Liu M, Zhang Z, Gu H, Zhang E, He M, Shi L, Shi G.   +6 more
europepmc   +1 more source