Results 131 to 140 of about 456 (201)

Abnormal Sustainability Reporting Tone and the Value Relevance of Accounting Fundamentals

Corporate Social Responsibility and Environmental Management, EarlyView.
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, Alessandro Corrado, Luca Ferri, Annamaria Zampella   +3 more
wiley   +1 more source

Digitalization in Sustainability Reporting and Text Attributes of Non‐Financial Disclosure: Evidence From Italian Listed Companies

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Recent regulatory initiatives, including the EU Corporate Sustainability Reporting Directive (CSRD), are reinforcing the demand for more structured, transparent, and accessible sustainability reporting. However, empirical evidence on how digital tools influence the narrative dimension of these disclosures remains limited.
Francesco Sotti, Elettra Giulia Beatrice Bandi, Patrizia Tettamanzi   +2 more
wiley   +1 more source

How Firms ‘Speak’ Social: Disclosure Posture as a Stable Strategic Communication Construct in ESG Reporting

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Why do firms subject to identical ESG reporting requirements nevertheless ‘speak’ the Social pillar in different ways? Some foreground numerical indicators; others rely on narrative accounts of policies, systems and stakeholder engagement. This variation in disclosure form, rather than in disclosure coverage, motivates this exploratory study ...
Laurence L. Delina, Leslie Anne L. Yasis
wiley   +1 more source

Winning Consumer Trust Through Supply Chain Responsibility Communication: How Certification, Disclosure, and Beneficiary Framing Shape Credibility

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT As stakeholders increasingly demand supply chain transparency, companies face a legitimacy paradox: disclosing supply chain responsibility (SR) information is necessary to meet stakeholder expectations, yet disclosure can invite scrutiny rather than build credibility.
Julia Hartmann
wiley   +1 more source

Finding My Path: Listening, Learning, and Leading in Rare Disease: The 2025 Hower Award

Annals of the Child Neurology Society, EarlyView.
Andrea Gropman
wiley   +1 more source

Digital Transformation and Environmental Pillar of ESG‐Based Performance Under Financing Constraints: The Mediating Role of Green Innovation in Chinese Listed Firms

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study builds upon existing work that links digital transformation (DT), financing constraints (FC), green innovation (GI), and firms' environmental pillar of ESG‐based performance (SP(E)), and further examines whether DT supports SP(E) through GI under FC.
Jiayang Cheng, Tze San Ong, Assunta Di Vaio, Boon Heng Teh, Luisa Mastellone   +4 more
wiley   +1 more source

Readability of German Sustainability Reports: The Role of ESG Performance and Audit Committee Characteristics

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This paper examines whether firms' environmental, social and governance (ESG) performance and audit committee (AC) characteristics—size, number of meetings, attendance rate at meetings, and gender diversity—are associated with the readability of sustainability reports.
Julian Kordisch, Reiner Quick
wiley   +1 more source

Evaluation of interprofessional collaboration in a teaching session in patient partnership in pharmacy education

The Curriculum Journal, EarlyView.
Abstract Patient partnership in health education promotes collaborative and humanistic care. In pharmacy education, however, this approach remains uncommon. We aimed to co‐construct and assess a teaching session on pain management and dispensing refusal, involving patients as full partners. A participatory approach was used.
Marc‐Antoine Luc, Guillaume Hache, Caroline Hache   +2 more
wiley   +1 more source

Orthodentine‐osteodentine and osteocytic‐anosteocytic transition inferred from Silurian stem chondrichthyan dermal jawbones with ever‐white teeth overgrown by brown denticles

Developmental Dynamics, EarlyView.
Abstract Background The dentigerous jawbones of a 423‐million‐year‐old stem chondrichthyan (ischnacanthid acanthodian) carry a characteristic combination of multi‐row non‐shedding white teeth with brownish overgrowing denticles. The color distinction makes it a good model for observing the interaction between two odontode lineages, but the nature of ...
Jia‐Cih Kang, Henning Blom, Tiiu Märss, Donglei Chen   +3 more
wiley   +1 more source

Surviving the Storm: A Qualitative Study of Caregivers' Challenges in Family‐Based Treatment for Adolescent Anorexia Nervosa

International Journal of Eating Disorders, EarlyView.
ABSTRACT Objective Family‐based treatment (FBT) is the recommended first‐line outpatient treatment for adolescent anorexia nervosa (AN) in Aotearoa New Zealand (NZ), but places substantial responsibility on parents/caregivers. Although caregiver burden in FBT is increasingly recognized internationally, in‐depth qualitative work situated in the NZ ...
Natasha Allen, Amy Kecher, Liesje Donkin
wiley   +1 more source