Results 171 to 180 of about 3,350 (258)

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

Corporate 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, Finja Lena Kind, Rainer Lueg   +2 more
wiley   +1 more source

Public Perceptions of Judges' Use of AI Tools in Courtroom Decision-Making: An Examination of Legitimacy, Fairness, Trust, and Procedural Justice. [PDF]

Behav Sci (Basel)
Fine A, Berthelot ER, Marsh S.
europepmc   +1 more source

Strategic Integration or Compliance Lag? Mapping Trends and Evolution of SBSC Through the Lens of the ESRS Framework

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The sustainability balanced scorecard (SBSC) has become an influential framework for integrating sustainability into strategic management. Despite its growing adoption, research remains fragmented, and insufficiently aligned with the sustainability regulatory frameworks.
Biagio Maria Amico, Rafaela Gjergji, Valentina Lazzarotti   +2 more
wiley   +1 more source

Motivated reasoning in the field: polarization of prose, precedent, and policy in U.S. Circuit Courts, 1891-2013. [PDF]

PLoS One
Lu W, Chen DL.
europepmc   +1 more source

Abnormal Sustainability Reporting Tone and the Value Relevance of Accounting Fundamentals

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates whether and how abnormal sustainability reporting tone is associated with the firm's market value and conditions the value relevance of accounting fundamentals. Building on impression‐management theory, the value relevance literature, and recent advances in textual analysis, we focus on the discretionary component of ...
Alessandra Allini, Alessandro Corrado, Luca Ferri, Annamaria Zampella   +3 more
wiley   +1 more source

The challenges of being imperfect: how do judges and prosecutors deal with sentencing disparity. [PDF]

Front Sociol
Plesničar MM.
europepmc   +1 more source

Digitalization in Sustainability Reporting and Text Attributes of Non‐Financial Disclosure: Evidence From Italian Listed Companies

Corporate Social Responsibility and Environmental Management, EarlyView.
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, Elettra Giulia Beatrice Bandi, Patrizia Tettamanzi   +2 more
wiley   +1 more source

Algorithmic Decision-Making, Delegation and the Modern Machinery of Government. [PDF]

Oxf J Leg Stud
Butler O.
europepmc   +1 more source

Psychological Treatment for Pediatric Feeding Disorder (PFD) and Avoidant/Restrictive Food Intake Disorder (ARFID)

International Journal of Eating Disorders, EarlyView.
ABSTRACT Objective To produce a consensus statement on the psychological treatment of feeding/eating aversions seen in pediatric feeding disorder (PFD) and avoidant/restrictive food intake disorder (ARFID), diagnoses that share common symptoms and psychological mechanisms but have historically been addressed separately in the literature. Method To help
Colleen T. Lukens, Robert M. Dempster, Kamryn T. Eddy, Hayley Estrem, Jessie E. Menzel, Richard J. Noel, Jaclyn L. Pederson, Ana L. Ramirez, Cuyler Romeo, William G. Sharp, Jennifer J. Thomas, Nancy L. Zucker, Hana F. Zickgraf   +12 more
wiley   +1 more source

The right age to fall in love. [PDF]

J Family Med Prim Care
Abhilasha P, Gautam N, Teenoth H, Bhardwaj S.   +3 more
europepmc   +1 more source