Results 211 to 220 of about 23,658 (304)

Assessing Climate Change Disclosure and Its Governance Drivers: Insights From the European Utilities Sector

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study aims to enhance academic understanding of the factors influencing the disclosure practices of climate change among European utility companies, specifically in the context of their sustainability reporting. The primary objective is to explore, through a multi‐theoretical framework, the governance drivers that significantly affect the
Cristina Boţa‐Avram   +2 more
wiley   +1 more source

A Meta‐Analytic Review of Board Characteristics and Carbon Emission Disclosure: The Moderating Effect of Contextual Factors

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The relationship between board governance and corporate carbon emission disclosure remains persistently inconsistent across the empirical literature, despite decades of accumulated evidence. Drawing on agency, stakeholder, legitimacy, institutional, and upper echelons perspectives within a single analytical framework, we conduct a three‐level ...
Mohamed Hegazy   +2 more
wiley   +1 more source

Harmonizing Social Impact Assessment in the Bioeconomy: A Cross‐Regional Fuzzy‐Delphi Approach

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The bioeconomy transition risks underrepresenting social sustainability, while existing Social Life Cycle Assessment (S‐LCA) applications remain insufficient for comparison and decision support due to heterogeneous and non‐standardized selection of social impact categories. This study proposes a cross‐regional baseline set of impact categories
Julia Lessa Feitosa Virgolino   +2 more
wiley   +1 more source

Sustainability Disclosure and Firm Value: External ESG Evaluation and the Role of Advertising Intensity

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines whether sustainability reporting becomes relevant to firm value partly through externally evaluated ESG performance and whether this process varies with firms' communication environments. Using firm‐year data on Korean listed firms from 2019 to 2021, we estimate regression models with year and industry fixed effects and ...
Jaehyun Park, Hyuk Kwon
wiley   +1 more source

Probabilistic prediction of rate‐dependent rock strength using natural gradient boosting and Gaussian process regression

open access: yesDeep Underground Science and Engineering, EarlyView.
Probabilistic natural gradient boosting and Gaussian process regression models accurately predict rate‐dependent rock strength across lithologies. Static strength and strain rate dominate, while geometric factors have minimal influence, enabling interpretable and uncertainty‐aware predictions for dynamic geomechanical applications. Abstract The dynamic
Hadi Fathipour‐Azar
wiley   +1 more source

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