Results 131 to 140 of about 1,136 (172)

SDG Reporting in Spanish Listed Companies: A Longitudinal Industry‐Level Analysis Using Natural Language Processing (2018–2023)

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study analyzes the evolution of Sustainable Development Goal (SDG) disclosure among IBEX 35 companies between 2018 and 2023, combining natural language processing for disclosure measurement with negative binomial generalized linear mixed models incorporating financial and governance controls.
Francisco Aguado‐Correa   +5 more
wiley   +1 more source

Climate Vulnerability and Sovereign ESG Performance: The Conditioning Roles of Adaptation Innovation, Institutional Quality and Robot Adoption

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The intensification of physical climate risk presents a critical question for global sustainability governance: does exposure to climate hazards strengthen or weaken a country's environmental, social and governance (ESG) performance? This study investigates the relationship between climate vulnerability and country‐level ESG performance across
Alanoud Al‐Maadid   +2 more
wiley   +1 more source

Climate‐Related Risk Factors and Banks' Operational Risk: The Case of Italian Significant Institutions

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This paper investigates significant Italian banks' exposure to climate‐related physical risks from the perspective of operational risk. Focusing on acute physical risks, proxied by floods and storms, the analysis adopts a microeconomic and spatial perspective to assess how the territorial distribution of banks' branches at the provincial ...
Maria Debora Braga   +2 more
wiley   +1 more source

Mapping the Landscape of Integrated Reporting: Cross‐Industry Insights and Global Perspectives From a Topic Modeling Approach

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates how companies across different industries emphasize themes within Integrated Reporting (IR), as promoted by the International Integrated Reporting Council (IIRC). As IR gains relevance for advancing Corporate Social Responsibility (CSR) and Environmental, Social, and Governance (ESG) disclosure, understanding sectoral ...
Francesca Culasso   +3 more
wiley   +1 more source

Closed‐form stress solution and minimum safe burial depth correction for shallow‐buried large‐diameter energy storage chambers

open access: yesDeep Underground Science and Engineering, EarlyView.
This study develops a closed‐form solution for stress analysis of shallow‐buried large‐diameter compressed air energy storage (CAES) chambers, explicitly incorporating free surface, lateral pressure, and gravity gradient effects. Validated against numerical simulations, the solution accurately captures stress redistribution and reveals upward migration
Zeyuan Sun, Cheng Zhao, Jinquan Xing
wiley   +1 more source

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