Results 111 to 120 of about 69,034 (245)
ABSTRACT The EU has recently introduced, for the first time, a market‐wide mandatory assurance requirement for sustainability reporting under the Corporate Sustainability Reporting Directive (CSRD). The directive mandates that affected firms obtain independent third‐party assurance for their ESG reports. This study examines the equity market's reaction
Zelalem Abay
wiley +1 more source
ABSTRACT This study theorises and empirically tests performative purpose alignment theory (PPAT), which conceptualises corporate purpose as a performative artefact materialised through discursive and multimodal signals. To operationalise this, we introduced the SDG–Purpose Alignment Index (SPAI), a computational construct that quantifies the thematic ...
Augustine Okeke, Ifeanyi Ugbebor
wiley +1 more source
ABSTRACT While signalling theory predicts that ESG disclosure reduces information asymmetry and supports forward‐looking firm valuation, this relationship remains contested in emerging markets with concentrated ownership. Using a panel of 84 Turkish listed firms over 2014–2024 (924 firm‐years) and two‐step system GMM, we examine whether business groups,
Ajab Khan +2 more
wiley +1 more source
Knowledge Management and AI‐Driven Green Practices for Sustainable Performance
ABSTRACT Organizations increasingly face strategic pressure to translate sustainability‐oriented knowledge and digital transformation initiatives into measurable environmental and organizational outcomes. In response, this study investigates how green knowledge management (GKM) contributes to sustainable business performance through the organizational ...
Hafiz Mudassir Rehman +3 more
wiley +1 more source
Analysis of Bond Strength of Bioceramic Sealer Following Irrigation with Chlorhexidine. [PDF]
Costa LG +5 more
europepmc +1 more source
ABSTRACT This research investigates how consumers establish trust in ghost kitchens, a rapidly growing digital service format that eliminates physical interaction and redefines the boundaries of food consumption. Despite their growing popularity, ghost kitchens present a paradox of trust, as the absence of physical premises and direct interaction ...
Trang Huong Pham +4 more
wiley +1 more source
<i>Bacillus velezensis</i> M4 from Northeast Chinese Soybean Paste Combines Nattokinase and Antibacterial Activities. [PDF]
Feng Y +5 more
europepmc +1 more source
Key Challenges for Commercializing Perovskite–Silicon Tandem Solar Cells
This review discusses the scientific and technological challenges in advancing perovskite–silicon tandem solar cells (PSTSCs) from lab‐scale to commercial viability, focusing on long‐term stability, scalability, and economic feasibility. Key issues include intrinsic and extrinsic degradation factors, installation conditions, environmental impacts, and ...
Bilal Mehmood +16 more
wiley +1 more source
Machine Learning Paradigm for Advanced Battery Electrolyte Development
Electrolyte materials determine ion transport kinetics within the bulk and interphases, ultimately influencing the performance of battery systems. As data‐driven paradigms increasingly reshape materials discovery, this review provides an application‐oriented exploration of the intersection between machine learning and electrolyte science. By evaluating
Chang Su +4 more
wiley +1 more source
Indoor positioning with multi-domain CSI-based deep attention networks for MIMO wireless systems. [PDF]
Susarla P +6 more
europepmc +1 more source

