ABSTRACT The study examines how narrative disclosure tones (NDTs) and corporate governance mechanisms (CGMs) affect sustainability reporting practices (SRP) in an emerging economy. Data from 125 non‐financial firms in Pakistan, spanning 2011–2022, are utilized. SRP is measured using both GRI and the novel IFRS S1 standards‐based indices. Three NDTs are
Arshad Hasan +2 more
wiley +1 more source
A User-Centric Context-Aware Framework for Real-Time Optimisation of Multimedia Data Privacy Protection, and Information Retention Within Multimodal AI Systems. [PDF]
Topalli N, Badii A.
europepmc +1 more source
Governance Drivers of Fossil Fuel Divestment: Evidence From Global Banks
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 +3 more
wiley +1 more source
Deep learning-based phishing classification framework for accurate detection using optimized URL intelligence. [PDF]
Gobinath R, Manikandan S.
europepmc +1 more source
ABSTRACT Existing research shows that corporate social responsibility (CSR) benefits firms in terms of return on investment, customer satisfaction, and reputation; however, limited attention is given to employees as internal stakeholders. Drawing on Stakeholder Theory, Social Exchange Theory, and Social Identity Theory, this study investigates how CSR ...
Mengyun Zhang +4 more
wiley +1 more source
A Lightweight Identity Authentication Protocol for Vehicle Ad Hoc Network Based on PUF-Obfuscation. [PDF]
Song J, Wang X, Lu P.
europepmc +1 more source
ABSTRACT Green bonds play a central role in sustainable finance, yet concerns about greenwashing raise questions about the credibility of issuers' sustainability disclosures. Using dictionary‐based methods and domain‐specific BERT transformer models, this paper proposes two greenwashing alert metrics and investigates their performance by analyzing ...
Andrea Nicolodi +4 more
wiley +1 more source
Tunnel enabled programmable switches obfuscate network topology to defend against link flooding reconnaissance in software defined networking. [PDF]
Li X, Lee J, Son J, Lee Y.
europepmc +1 more source
ABSTRACT Artificial intelligence (AI) reflects a paradox for corporate sustainability: it provides tools for genuine socio‐economic improvement and enables greenwashing at scale. This study examines this duality in emerging Asian markets, where rapid AI adoption coincides with evolving regulatory regimes.
Ashutosh Yadav, Simplice A. Asongu
wiley +1 more source
Privacy-preserving computation scheme for the maximum and minimum values of the sums of keyword-corresponding values in cross-chain data exchange. [PDF]
Liu X +9 more
europepmc +1 more source

