Examining ESG Performance Through TNFD‐Aligned Disclosure Practices
ABSTRACT This study examines adherence to the Taskforce on Nature‐related Financial Disclosures (TNFD) framework in relation to the ESG performance of non‐financial and non‐utility S&P 500 firms. Drawing on legitimacy, stakeholder, and institutional monitoring theories, we construct measures of TNFD, nature‐related risk and opportunity indicators for ...
Dauda Bola Abdulsalam +2 more
wiley +1 more source
ABSTRACT Climate change has generated an unprecedented expansion of disclosure frameworks, metrics, and governance instruments intended to inform corporate strategy. Yet firms continue to differ markedly in how climate‐related knowledge is interpreted, prioritized, and embedded in decision‐making. This paper addresses this paradox by shifting attention
Giuseppe Modaffari +2 more
wiley +1 more source
ABSTRACT Given the critical role that banks play in sustainable development through their financial intermediation and capital allocation functions, assessing their sustainability performance has become an increasingly important research issue.
Özcan Işık +3 more
wiley +1 more source
A Data-Driven Approach to the Issue of 'Catching Up With Monolinguals'. [PDF]
De Cat C +5 more
europepmc +1 more source
Board Gender Diversity and the Quality of Corporate Climate Impact Disclosure: UK Evidence
ABSTRACT This study examines how board gender diversity influences the quality of corporate climate impact disclosure, a critical element of firms' environmental transparency. Focusing on UK nonfinancial firms, we draw on gender socialisation and critical mass theories to explore how diverse boards contribute to strategic climate reporting.
Mahmoud Elmarzouky +2 more
wiley +1 more source
From writing paragraphs to evaluating articles: academic vocabulary development in EFL health sciences students during the ChatGPT transition. [PDF]
Azzubaidi K.
europepmc +1 more source
ABSTRACT This study examines how Business Model Innovation (BMI) unfolds in sustainability‐oriented industries, where institutional complexity, technological interdependence, and environmental imperatives generate persistent sustainability‐related paradoxical tensions.
Pietro Rombolà +2 more
wiley +1 more source
Real-World Use of Controlled Terminologies, Ontologies, and Vocabularies for Evidence Generation Across a Large International Observational Network: Challenges and Lessons Learned From a Mixed Method Study. [PDF]
Ostropolets A +9 more
europepmc +1 more source
ABSTRACT Additive manufacturing (AM) adoption provides numerous benefits, including decentralised production, design flexibility, mass customisation, reduced material waste and lightweight designs. However, AM investment decisions are complex and challenging for manufacturers, and limited knowledge exists about the holistic assessment of relevant costs
Dilupa Nakandala +5 more
wiley +1 more source
Relationship among motivation, vocabulary learning strategies and the breadth of vocabulary knowledge: A structural equation modeling study on second language learning. [PDF]
Yang C, Yu X, Li H.
europepmc +1 more source

