Results 121 to 130 of about 43,563 (260)
Design of mTCN framework for disaster prediction a fusion of massive machine type communications and temporal convolutional networks. [PDF]
Umadevi M, Kumar JA, Priyan SV, Vivek C.
europepmc +1 more source
Digital and Gender Attributes of IC in Sustainability Reporting of Italian Firms
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
Optimizing Open Radio Access Network Systems with LLAMA V2 for Enhanced Mobile Broadband, Ultra-Reliable Low-Latency Communications, and Massive Machine-Type Communications: A Framework for Efficient Network Slicing and Real-Time Resource Allocation. [PDF]
Tahir HA, Alayed W, Hassan WU, Do TD.
europepmc +1 more source
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
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 +4 more
wiley +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
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 +4 more
wiley +1 more source
ABSTRACT Employee sustainability teams—groups collaborating continuously and voluntarily on sustainability initiatives—can serve as a bottom‐up driver for organizational change. Despite their potential, however, their role and contributions are underexplored. To fill this gap, our multi‐case study examines 59 projects by 13 teams across three companies
Jennifer Adolph +3 more
wiley +1 more source
Abstract This paper presents a qualitative case study of how the Mechanical Engineering Diploma programme at Cape Peninsula University of Technology (CPUT) systematically aligned its curriculum with both national and international graduate attribute (GA) standards.
Ali Rugbani, Simphiwe Nqabisa
wiley +1 more source
Dataset for integrity attacks on time synchronized synchrophasor data. [PDF]
Griffiths T, Ahmed M, Islam C.
europepmc +1 more source

