ABSTRACT The relationship between board governance and corporate carbon emission disclosure remains persistently inconsistent across the empirical literature, despite decades of accumulated evidence. Drawing on agency, stakeholder, legitimacy, institutional, and upper echelons perspectives within a single analytical framework, we conduct a three‐level ...
Mohamed Hegazy +2 more
wiley +1 more source
SSC-BanglaTutor: A curriculum-aligned Bengali dataset for intelligent tutoring systems. [PDF]
Ifti EJ +7 more
europepmc +1 more source
ABSTRACT This study examines how artificial intelligence language models influence corporate environmental, social, and governance greenwashing (GWESG$$ {\mathrm{GW}}_{\mathrm{ESG}} $$) behavior, utilizing panel data from Chinese listed firms spanning 2012–2022.
Brahim Bergougui +2 more
wiley +1 more source
Developing the Hungarian version of the MATCH test from the original German language: an evidence-based protocol for the translation, cultural adaptation and validation of paediatric speech audiometry tests from one language into another. [PDF]
Vasvári GP +5 more
europepmc +1 more source
ABSTRACT Corporations increasingly use Environmental, Social, and Governance (ESG) reports to articulate their commitments, priorities, and performance in sustainability governance. This study examines how Korean firms have configured and reconfigured their sustainability discourses across industries and time using 634 sustainability reports (2014–2024)
Taedong Lee +3 more
wiley +1 more source
Mapping the Landscape of Open Access Dashboards - A Dataset for Research and Infrastructure Development. [PDF]
Schneider J, Pampel H.
europepmc +1 more source
A Framework for Impression Management in Extra‐Financial Reporting
ABSTRACT This paper examines how organisations employ impression management tactics in extra‐financial reporting, particularly in the context of environmental, social and governance (ESG) concerns. As stakeholder scrutiny and regulatory expectations intensify, organisations increasingly shape non‐financial disclosures to influence perceptions of ...
Laura Ribeiro +3 more
wiley +1 more source
Evaluation of bilingual Chinese-English instruction in endocrinology system courses. [PDF]
Long J, Cheng Q, Zheng X.
europepmc +1 more source
ABSTRACT Recent regulatory initiatives, including the EU Corporate Sustainability Reporting Directive (CSRD), are reinforcing the demand for more structured, transparent, and accessible sustainability reporting. However, empirical evidence on how digital tools influence the narrative dimension of these disclosures remains limited.
Francesco Sotti +2 more
wiley +1 more source
Experiences With Integrating Medical Terminologies Into User Interfaces for a Decision Support System for Primary Care: Conceptual and Development Study. [PDF]
Neff MC +5 more
europepmc +1 more source

