ABSTRACT Sustainability reporting has become increasingly compelling, particularly among hybrid organizations such as B‐Corps, which seek to balance profit and purpose and are required to publish annual Impact Reports. This study assesses the completeness of disclosed information in the 2022 Impact Reports of 74 Italian B‐Corps, drawing on legitimacy ...
Laura Ferraro +3 more
wiley +1 more source
Tree-based machine learning methods for predicting vehicle insurance claim size. [PDF]
Terefe EM, Aga MA.
europepmc +1 more source
ABSTRACT Pension plans may either limit their sustainability approach to commercial purposes or adopt governance practices aligned with sustainability principles, thereby strengthening their Corporate Social Identity (CSI). This paper explores the moderating role of CSI in the relationship between traditional corporate governance mechanisms and pension
Elisa Bocchialini +2 more
wiley +1 more source
Willingness to pay for supplementary medical insurance and its influencing factors among rural residents in ethnic minority areas. [PDF]
Li Y, Cao D, Zhu M, Zhu L, Shen L, He X.
europepmc +1 more source
Landscape of Research on Accounting Scope 3 Emissions: A Review of Methodologies and Data
ABSTRACT Scope 3 emissions have been proposed as a critical metric for evaluating corporate carbon footprint, identifying emission sources, and developing mitigation solutions. Yet, widespread corporate reporting of Scope 3 emissions remains limited, highlighting a critical gap in both research and practice.
Zeyu Wang +3 more
wiley +1 more source
Public Sustainability: Thematic Mapping, Theoretical Approaches and Emerging Lines of Action
ABSTRACT The paucity of research analysing thematic persistence in public sustainability limits our understanding of how this field of research evolves and reconfigures itself. The present paper addresses this gap through a longitudinal bibliometric analysis of 692 publications processed with SciMAT. The methodology combines co‐word analysis, strategic
Laila Ribii Khalifi +2 more
wiley +1 more source
Changes in older employees' willingness to utilise digital health promotion and prevention programmes during the SARS-CoV-2 pandemic. [PDF]
Prel JD, Borchart D.
europepmc +1 more source
ABSTRACT Corporate social responsibility (CSR) has increasingly been recognized as a strategic lever for enhancing organizational resilience. Although CSR literature is abundant, prior research has not fully explained how distinct CSR types, such as altruistic, promotional, and value‐creating, influence organizational resilience through sustainability ...
Badar Latif +3 more
wiley +1 more source
Does ESG Performance Reduce Default Risk in Insurance Firms? Evidence From Life and Non‐Life Sectors
ABSTRACT This study examines whether environmental, social, and governance performance is associated with lower default risk in European insurance firms, and whether the strength of this association differs between life and non‐life business models.
S. Miani, M. Mantovani, E. Palmieri
wiley +1 more source
Barriers to mental health treatment in Polish employer-based health plans: insurance limitations and policy gaps. [PDF]
Olearczyk A +3 more
europepmc +1 more source

