ABSTRACT Integrating sustainability not only into corporate strategy and product design is essential to address pressing global challenges. This study proposes a framework that integrates social life cycle assessment (S‐LCA) into time‐driven activity‐based costing (TD‐ABC) to manage both social and economic issues by assessing social impacts across ...
Widiene Essouid +4 more
wiley +1 more source
A multi-temporal framework for assessing flood risk to cultural heritage: spatiotemporal evidence from Shandong Province (2000-2020). [PDF]
Jiang A, Yang Z, Dai J, Sun F, Yu S.
europepmc +1 more source
Culture Matters: Board Gender Diversity and ESG Disclosure in Family Firms
ABSTRACT This study analyses how board gender diversity (BGD) affects ESG disclosure in family businesses, focusing on the moderating role of national cultural dimensions. It analyzes a sample of listed non‐financial firms operating in European Union countries.
Anna Maria Moisello +2 more
wiley +1 more source
A comprehensive dataset of the historic built environment risk estimates under different climate scenarios for two counties in southern Norway. [PDF]
Guzman P +3 more
europepmc +1 more source
Abnormal Sustainability Reporting Tone and the Value Relevance of Accounting Fundamentals
ABSTRACT This study investigates whether and how abnormal sustainability reporting tone is associated with the firm's market value and conditions the value relevance of accounting fundamentals. Building on impression‐management theory, the value relevance literature, and recent advances in textual analysis, we focus on the discretionary component of ...
Alessandra Allini +3 more
wiley +1 more source
Mental health in the Sámi population and the importance of cultural affiliation: cross-sectional analyses at two time points in mid and Northern Norway. [PDF]
Helander L, Silviken A, Heir T.
europepmc +1 more source
Drivers of Sustainability Disclosure in the Healthcare Sector: Empirical Evidence From Portugal
ABSTRACT This study examines the determinants of online sustainability disclosure in the Portuguese public hospital sector, contributing to the growing literature on sustainability disclosure in healthcare organizations from a context that remains largely underexplored.
Yolanda Ramírez, Francisco Montero
wiley +1 more source
Substance use among second-generation immigrants in France: heritage language as a protective factor. [PDF]
Legleye S, Khlat M, Bricard D.
europepmc +1 more source
‘The Musafirkhana was beautiful. It gave you a feeling for work. You were surrounded by nice woodwork, calligraphy and coloured glass windows. You were in the centre of Cairo, but you didn’t hear any noise. ’Painter Mohammed Abla is soft-spoken yet very angry.
openaire +1 more source
ABSTRACT Corporate Social Responsibility (CSR) and Corporate Sustainability (CS) are historically distinct constructs that have converged to the point of conceptual confusion. This paper operates within the CSR tradition, arguing that authentic CS is structurally impossible without the ethical foundation CSR provides.
Massimo Franchi
wiley +1 more source

