Beyond Volume: A Legitimacy‐Theory Analysis of the Substance of Corporate Sustainability Reporting
ABSTRACT This study examines whether the expansion of corporate sustainability reporting reflects substantive improvement or legitimacy‐oriented disclosure. Using hand‐collected sustainability reports from 364 U.S.‐listed Forbes Global 2000 firms (2018–2023), we classify GRI indicators by news direction and sensitivity and estimate firm fixed‐effects ...
Ramona Zharfpeykan, Julie Harrison
wiley +1 more source
Progressive damage mechanism and multiscale characterization of hard sandstone-coal composite structures under loading. [PDF]
Dang J, Tu M, Zhang X, Bu Q.
europepmc +1 more source
Abstract This study examines the adaptive market hypothesis in the prewar and wartime Japanese stock market using a new market capitalization‐weighted price index. First, we find that the degree of market efficiency varies over time and with major historical events. This implies that the hypothesis is supported in this market.
Kenichi Hirayama, Akihiko Noda
wiley +1 more source
Faith, gender and financial investment: Providence and Presbyterianism in Scotland and abroad
Abstract Mid‐nineteenth century fictional representations of misdirected investment by widows and clergy position them as ignorant in financial matters and hence pitiable. While scholars have recognised female agency in nineteenth century commerce, insufficient attention has been paid to religious belief in financial decision‐making.
Jennifer Jones, Susan Poole
wiley +1 more source
Mine pressure behavior law and fault activation response of normal fault zones in thick coal seams under mining disturbance. [PDF]
Xin T +5 more
europepmc +1 more source
Women's land ownership in Victoria, 1880–1930: Contributions to a fuller picture
Abstract Responding to calls for more research on Australian women's property ownership this article draws on underutilised shire rate books. The data challenge stubborn historiographical assumptions that women's land ownership in federation‐era Victoria was insignificant.
Kathryn M. Hunter
wiley +1 more source
Overburden movement laws in thin bedrock workfaces under thick backfilled loose bodies. [PDF]
Zheng W, Wei C, Guo S, Zhuang Z, Shi C.
europepmc +1 more source
A mining-area surface-subsidence prediction method based on SBAS-InSAR and STL-XGBoost. [PDF]
Guo J, Li C.
europepmc +1 more source
Identifying ecological restoration zones based on ecological security patterns in a resource transitioning district. [PDF]
Ma Y +10 more
europepmc +1 more source

