Results 191 to 200 of about 1,520,431 (258)

An Application of Machine Learning and Textual Analytics for Visualisation and Enhanced Interpretation of Sustainability Disclosure

Business Strategy and the Environment, EarlyView.
ABSTRACT Social and environmental accounting provides accountability mechanisms through which organisations communicate their sustainability practices to stakeholders. However, the increasing volume, complexity and diversity of sustainability disclosures make manual content analysis both labour‐intensive and susceptible to subjectivity.
Tarek Rana, Peter Öhman, Jan Svanberg, Mohammad Saiedur Rahaman, Faruk Bhuiyan, Md. Hafij Ullah, Parvez Mia   +6 more
wiley   +1 more source

Development of the Japanese Version of Rushton Moral Resilience Scale (RMRS) for Healthcare Professionals: Assessing Reliability and Validity. [PDF]

J Nurs Manag
Wataya K, Ujihara M, Kawashima Y, Sasahara S, Takahashi S, Matsuura A, Lebowitz A, Tachikawa H.   +7 more
europepmc   +1 more source

Does Green Supply Chain Partnership Governance Pay Off? An Investigation of the Impact on Corporate Financial Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether governance of green supply chain partnerships (GSCPs) using environmental criteria for supplier selection and termination is positively associated with corporate financial performance of focal firms. Drawing on the social capital theory, this study highlights the dichotomous nature of social capital in GSCPs ...
Qile He, Hossam Omara, Shumin Liu, Nicholas O'Regan, David Sarpong   +4 more
wiley   +1 more source

Tail Risk and Earnings Management: The Role of Gender Diversity and Environmental–Social Reporting in International Banking

Business Strategy and the Environment, EarlyView.
ABSTRACT We examine the impacts of earnings management on the tail risks of banks using a dataset of 3297 bank‐year observations across 157 publicly traded commercial banks from 12 countries, covering 2002–2022. Our findings suggest that banks engaging in earnings management activities exhibit higher tail risks.
Marwa Elnahass, Hend Alajaji, Vu Quang Trinh, Rosie Cao   +3 more
wiley   +1 more source

Conceptual Change and Sustainable Business Transformation: A Phenomenon‐Driven Review

Business Strategy and the Environment, EarlyView.
ABSTRACT In this article, we ponder profound questions of societal sustainability transitioning through the concept of conceptual change—a category of change that, compared with other scientific domains, has so far received little attention in scholarship of business.
Jean‐Pierre Imbrogiano, Tiina Onkila, Elizabeth Nichols, Lauri‐Matti Palmunen   +3 more
wiley   +1 more source

Using Anatomy to Prepare Healthcare Students for Patient Death: A Systematic Review

Clinical Anatomy, EarlyView.
ABSTRACT Healthcare students frequently encounter death in clinical practice, yet formal curricula may not appropriately prepare them for its emotional and ethical challenges. Anatomy education using human body donors has the potential to provide early, structured exposure to death, potentially shaping professional, cognitive, and emotional ...
Lucy C. Cowperthwaite, Kat A. Sanders, Steph Busby   +2 more
wiley   +1 more source

Balancing Impartiality and Advocacy: Observations, Lessons, and Suggestions From a Practicing Ombuds

Conflict Resolution Quarterly, EarlyView.
ABSTRACT Universities increasingly rely on ombuds offices as informal, impartial mechanisms for addressing conflict and strengthening institutional trust. Yet the ombuds role is frequently shaped by tension among impartiality, advocacy, and legal accountability. This paper examines the evolution of the Office of the Ombuds at the University of Maryland,
Brian Godette, Roger Ward, Leandra Cate
wiley   +1 more source

Artificial Intelligence as a Catalyst for Environmental and Social Sustainability Practices in SMEs: The Moderating Role of Sustainability, Digitalization, and Innovation Barriers

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the relationship between artificial intelligence and both environmental and social sustainability practices in small and medium‐sized enterprises, with a specific focus on the moderating effects of implementation barriers relating to sustainability, digitalization, and innovation.
Gülçinay Mumcu, Steven A. Brieger
wiley   +1 more source

Managing with CARE: Family‐Level Outcomes of Environmental, Social, and Governance Practices in Family Firms

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT ESG practices offer various benefits for family firms; however, there has been limited focus on how these practices can specifically advantage the owning family. To address this gap, we conduct a multiple‐case study of six Italian family firms.
Rafaela Gjergji, Sofia Brunelli, Andrea Sanseverino, Salvatore Sciascia, Valentina Lazzarotti   +4 more
wiley   +1 more source

Governance Drivers of Fossil Fuel Divestment: Evidence From Global Banks

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Climate change poses increasing transition risks for the banking sector, as financial institutions remain exposed to fossil fuel activities despite growing sustainability commitments. This study examines whether corporate governance influences banks' decisions to adopt fossil fuel divestment policies.
Rosella Carè, Massimiliano Cerciello, Nathalie Lévy, Simone Taddeo   +3 more
wiley   +1 more source