Results 151 to 160 of about 46,435 (264)

Digital and Gender Attributes of IC in Sustainability Reporting of Italian Firms

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Italian listed enterprises increasingly rely on intellectual capital (IC) to enhance competitiveness and sustainability performance. As IC, comprising human, structural, and relational capital, is rarely recognised in financial statements due to the lack of standardised frameworks, its disclosure has gained relevance in sustainability ...
Alessandra Buonasera, Simona Catuogno
wiley   +1 more source

A missing continental impact melt sheet signal in the early Earth detrital zircon record. [PDF]

Nat Commun
Szumila I, Trail D, Nakajima M, Vazquez-Lopez V, Haugaard R, Jørgensen T, Ackerson MR, Shirey SB, Litza NB, Hull S, Darling J, Narkar S.   +11 more
europepmc   +1 more source

Corporate Social Responsibility and Corporate Tax Avoidance in Europe: Evidence From the Anti‐Tax Avoidance Directives

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the relationship between corporate social responsibility (CSR) and corporate tax avoidance (CTA) in the European Union, exploiting institutional variation arising from CSR disclosure regimes and the introduction of the Anti‐Tax Avoidance Directives (ATAD).
Alessandro Migliavacca
wiley   +1 more source

A metabolic test to distinguish temporary and persistent renal graft dysfunction prior to transplantation. [PDF]

Commun Med (Lond)
von Horn C, Malkus L, Winzen R, Minor T.
europepmc   +1 more source

The Language of Greenwashing: SDG Omission and Opportunity‐Oriented Environmental Tone as Alert Metrics in Green Bond Disclosures

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Green bonds play a central role in sustainable finance, yet concerns about greenwashing raise questions about the credibility of issuers' sustainability disclosures. Using dictionary‐based methods and domain‐specific BERT transformer models, this paper proposes two greenwashing alert metrics and investigates their performance by analyzing ...
Andrea Nicolodi, Sandra Paterlini, Monica Gentile, Vincenzo Foglia Manzillo, Gianluca Vittorioso   +4 more
wiley   +1 more source

Predictive Modeling of the Need for Tracheostomy after Traumatic Cervical Spinal Cord Injury Using Machine Learning. [PDF]

Yonsei Med J
Lee EJ, Kwon B, Kim S, Noh SH.
europepmc   +1 more source

A Framework for Impression Management in Extra‐Financial Reporting

Corporate Social Responsibility and Environmental Management, EarlyView.
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, Nirupa Padia, Dusan Ecim, Warren Maroun   +3 more
wiley   +1 more source

Suicide across occupational groups in Australia, 2001-2022: a retrospective mortality study. [PDF]

BMJ Public Health
Maheen H, King T.
europepmc   +1 more source

Greenwashing in the Spotlight: Synthesising Evidence on Unethical Environmental Claims and Future Pathways

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Firms are experiencing mounting pressure to report their environmental impact. Rather than disclosing their actual performance, however, some are engaging in unethical business (i.e., greenwashing) practices. Prior studies have contributed significantly to the greenwashing literature from varied perspectives, but a comprehensive understanding ...
Sher Jahan Khan, Norah Albishri, Bhumika Gupta, Piera Centobelli, Manlio Del Giudice   +4 more
wiley   +1 more source

Machine learning-assisted development of a fast Mechanochemical Johnson-Corey-Chaykovsky reaction. [PDF]

Nat Commun
Mele F, Constantin AM, Barezzi M, Rossi L, Ergasti A, Fontanini T, Civardi S, Sundermann RM, Mazzeo PP, Maggi R, Della Ca' N, Prati A, Capaldo L.   +12 more
europepmc   +1 more source