Results 181 to 190 of about 1,318,770 (301)

The Effect of CEO Narcissism on the Quality of Environmental, Social, and Governance Reporting—Evidence From Listed German Companies

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study explores how CEO narcissism—a salient individual trait within the upper echelons of corporate leadership—shapes the quality of environmental, social, and governance (ESG) reporting in large German firms. Drawing on data from 109 DAX, MDAX, and SDAX companies between 2017 and 2021 (545 firm‐year observations), we find that ...
Jennifer Zeppenfeld   +2 more
wiley   +1 more source

Corporate Governance and the Quality of Materiality Assessment Disclosure Under GRI 3: Evidence From Italy

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study explores the link between corporate governance and the quality of Materiality Assessment Disclosure (MAD) in sustainability reporting. Based on Agency Theory and the debate over substantive versus symbolic governance, it analyses 138 Italian firms subject to Legislative Decree 254/2016 that published their 2023 Non‐Financial ...
Andrea Bellucci   +2 more
wiley   +1 more source

Capturing Thermal Effects Beyond the Zero‐Temperature Approximation Using the Uniform Electron Gas

open access: yesContributions to Plasma Physics, EarlyView.
ABSTRACT Density functional theory at finite temperatures often relies on the zero‐temperature approximation, which uses a ground‐state exchange‐correlation functional with thermalized densities. This approach, however, neglects the explicit temperature dependence of the exchange‐correlation free energy—a key factor in regimes such as warm dense matter,
Brianna Aguilar‐Solis   +2 more
wiley   +1 more source

Shock wave propagation characteristics of aluminum‐containing explosive in corrugated steel‐lined tunnel

open access: yesDeep Underground Science and Engineering, EarlyView.
Aluminum‐enhanced afterburning renders AE explosives more hazardous than conventional ones. Corrugated steel linings reduce far‐field AE blast overpressure by ~50% through wave reflection and dissipation. The developed model accurately predicts peak pressure (<10% error) and arrival time (<3% error), supporting protective design.
Zhen Wang   +5 more
wiley   +1 more source

Entropy Is Not Extensive. [PDF]

open access: yesEntropy (Basel)
Jeynes C, Parker MC.
europepmc   +1 more source

Low‐Dimensional Materials and Van Der Waals Heterostructures for Energy Application: A Comprehensive Review

open access: yesENERGY &ENVIRONMENTAL MATERIALS, EarlyView.
Low‐dimensional materials (0D, 1D, and 2D) exhibit unique electronic and physicochemical properties, enabling advanced nanoelectronic and optoelectronic devices. Mixed‐dimensional heterostructures combine these materials to enhance functionality.
Qaisar Alam   +3 more
wiley   +1 more source

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