Digital and Gender Attributes of IC in Sustainability Reporting of Italian Firms
ABSTRACT Italian listed enterprises increasingly rely on intellectual capital (IC) to enhance competitiveness and sustainability performance. As IC, comprising human, structural, and relational capital, is rarely recognised in financial statements due to the lack of standardised frameworks, its disclosure has gained relevance in sustainability ...
Alessandra Buonasera, Simona Catuogno
wiley +1 more source
20 Years of EU health values (2006-2026): four proposals for the future. [PDF]
Frischhut M +9 more
europepmc +1 more source
Environmental Responsibility and Financial Performance: The Mediating Role of Sales in Korean Firms
ABSTRACT This study investigates the mediating role of sales in the relationship between environmental responsibility (ER) and financial performance (FP) through the lens of green consumerism. Using Korean ESG ratings between 2019 and 2022 and financial data from the Kis‐Value Database, we show that ER does not directly enhance FP but indirectly ...
Arturo Garcia, Sang‐Ho Lee
wiley +1 more source
Improving legislation is a necessity: A multi-method quantitative analysis of tobacco sponsorship and publicity in China. [PDF]
Sun S, Wu Y, Tang Y, Wang F.
europepmc +1 more source
ABSTRACT Using an integrated framework that combines the natural resource‐based view with contingency theory, this study examines how environmental management control systems (EMCS) build multinational firms' environmental capabilities and balance their environmental and economic performance while accounting for cross‐country contextual conditions.
Kimitaka Nishitani +4 more
wiley +1 more source
Pre-pandemic and pandemic healthcare utilisation among children with intellectual disabilities compared to the general population: a register study (IDcare). [PDF]
Axmon A, Sandberg M.
europepmc +1 more source
ABSTRACT This study examines the relationship between humble leadership and employee deviance in uncertain organizational environments, with a focus on the moderating role of employee mindfulness and the mediating role of basic psychological needs, as framed by self‐determination theory (SDT).
Ma Zixian +5 more
wiley +1 more source
Occupational and lifestyle associations with mental health of healthcare workers. [PDF]
Jiménez-Ortega LE +7 more
europepmc +1 more source
ABSTRACT This study examines how artificial intelligence language models influence corporate environmental, social, and governance greenwashing (GWESG$$ {\mathrm{GW}}_{\mathrm{ESG}} $$) behavior, utilizing panel data from Chinese listed firms spanning 2012–2022.
Brahim Bergougui +2 more
wiley +1 more source
Changes in Cigarette Smoking Prevalence After Passing a Recreational Cannabis Legalization Law Without Retail Sales: Evidence From Virginia, U.S. [PDF]
Asare S, Westmaas JL, Nargis N.
europepmc +1 more source

