Results 71 to 80 of about 4,705 (260)

The Evolution and Integration of ESG Reporting: A Framework for Sustainable Business Accountability

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how multinational corporations incorporate Environmental, Social, and Governance (ESG) reporting frameworks to foster trust, enhance legitimacy, and move beyond mere symbolic disclosure. A qualitative comparison of Microsoft and Unilever from 2020 to 2023 assesses how both firms integrate leading standards, including GRI ...
Gabriela Marques Alves Aguiar
wiley   +1 more source

Unveiling the Microvasculature: The Index of Microcirculatory Resistance and Its Expanding Role in Cardiovascular Care

open access: yesCatheterization and Cardiovascular Interventions, EarlyView.
ABSTRACT Index of microcirculatory resistance (IMR) is a cutting‐edge, wire‐based tool that advances the capability assessment of coronary microvascular function. By utilizing distal coronary pressure and mean transit time under maximal hyperemia, IMR delivers consistent, reproducible insights into the microvasculature's dynamic health.
Joanna Sohn   +10 more
wiley   +1 more source

Diffusion of Carbamazepine in Hydrophobic Zeolites: A Comparative Study Using Classical and Machine‐Learned Potentials

open access: yesChemistry – A European Journal, EarlyView.
Can hydrophobic, shape‐selective zeolites efficiently remove the persistent pharmaceutical CBZ from water? This work moves beyond the static picture of interaction energies by modeling diffusion with umbrella sampling and machine‐learned potentials. Even high intrinsic diffusion barriers can be overcome through exergonic adsorption from water, yielding
Jakob Brauer   +4 more
wiley   +1 more source

Revisão sistemática para o uso da Língua Brasileira de Sinais (Libras) na biblioteca digital da Sociedade Brasileira de Computação (SBC)

open access: yesLínguaTec
Este é um artigo de revisão sistemática dos resultados de pesquisa na plataforma da biblioteca digital da Sociedade Brasileira de Computação (SBC), considerando especialmente os anais do Congresso Brasileiro de Informática na Educação (CBIE), que tem ...
Lúcio Alves dos Santos   +1 more
doaj   +1 more source

CARACTERÍSTICAS SOCIOECONÔMICAS E EDUCACIONAIS DO ESTUDANTE INGRESSANTE AO IFRS EM 2019

open access: yesCadernos Cajuína, 2021
Este artigo tem por objetivo dialogar acerca da constituição da pesquisa que identificou as características socioeconômicas e educacionais dos discentes ingressantes em 2019 no Instituto Federal de Educação, Ciência e Tecnologia do Rio Grande do Sul ...
Deloíze Lorenzet   +3 more
doaj  

The Evolution of Environmental, Social, and Governance (ESG) and Risk and Its Implications for Sustainable Finance: A Systematic Literature Review

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Recent literature addressing ESG and risk has increased by 70% since mid‐2022, reflecting a growing interest in sustainable finance. Guided by the PRISMA flow diagram, this paper employs a hybrid systematic review methodology, combining bibliometric analysis with content analysis, to provide a comprehensive overview of the evolution of ESG and
Fahad Asmi, Alain Neher, Alfred Wong
wiley   +1 more source

Using Financial and Sustainability Ratios to Map Sectors. An Approach With Compositional Data

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The article aims to visualize in a single graph Spanish fish and meat processing companies with respect to solvency, energy, waste and water intensity and gender employment gap. These financial, environmental, and social indicators are ratios, which require specific statistical analysis methods.
Elena Rondós‐Casas   +3 more
wiley   +1 more source

The ESG‐Financial Performance Nexus and the Moderating Role of the Financial System: Insights From the Fashion Industry

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This research focuses on the connection between ESG (Environmental, Social, and Governance) factors and financial performance in the fashion industry, grounded on stakeholder theory and signaling theory as its theoretical foundations. By examining 1144 firm‐year observations from 194 publicly listed companies in 24 countries (2013–2023), the ...
Samantha Barresi, Michele Bertoni
wiley   +1 more source

What Do We Know About How Companies Manage Waste? The Effect of Tenure and Diversity of Directors on Disclosures

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This paper aims to analyze the effect of board tenure on firms' waste management disclosure and explore whether this effect is amplified by board gender and cultural diversity. The analysis is based on data from 832 large firms worldwide from 2011 to 2020.
Isabel‐María García‐Sánchez   +3 more
wiley   +1 more source

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