The Production of a Sustainability Reporting Norm in Spanish State‐Owned Enterprises
ABSTRACT State‐owned enterprises (SOEs) are hybrid organizations that pursue social and economic goals and are expected to engage in sustainability reporting. Previous literature has shown limited attention to examining the process by which a norm in sustainability reporting has emerged among SOEs.
Javier Andrades +2 more
wiley +1 more source
TriQuery-BEV: Enhancing 3D Perception for Autonomous Driving with Temporal Query Filtering and Uncertainty-Aware Fusion. [PDF]
Dong J, Chen X, Liu Z.
europepmc +1 more source
Cultural Pathways to Sustainability: How Organizational Cultures Shape Firms' ESG Performance
ABSTRACT Understanding how organizational culture shapes firms' environmental, social, and governance (ESG) performance is essential for advancing effective sustainability management. Culture reflects shared values and norms that shape how firms enact ESG principles.
Marianna Delegach +2 more
wiley +1 more source
When the cure leaks: corruption, health spending, and health outcomes in Malawi. [PDF]
Yusufu EG, Bangara BC, Banda LG.
europepmc +1 more source
ABSTRACT This study explores the relationship between corporate social responsibility (CSR) disclosure and operating profitability in the agri‐food manufacturing industry of Southern Europe, focusing on Extremadura (Spain). From an initial pool of 284 firms, the final sample comprised 185 companies after excluding inactive or non‐reporting cases.
Ángel Sabino Mirón Sanguino +3 more
wiley +1 more source
Digital governance, anti-corruption and political stability: An empirical study using cross-national panel data. [PDF]
Zhao Y, Du Z.
europepmc +1 more source
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
Superior resilience to poisoning and amenability to unlearning in quantum machine learning. [PDF]
Chen YQ, Zhang SX.
europepmc +1 more source
Firm‐Level Tournament Incentives and Social Decoupling: Evidence From the United States
ABSTRACT This study investigates whether tournament‐based executive incentives exacerbate social decoupling. Using 4468 firm‐year observations from S&P 500 firms between 2010 and 2022, we find that stronger tournament incentives are associated with higher levels of social decoupling. This association is stronger in firms without ESG‐linked compensation,
Mohamed Khalifa +2 more
wiley +1 more source
Understanding Barriers to Human-Wildlife Coexistence: Evidence From Southern Sri Lanka. [PDF]
Jayasinghe AD, Burns GL, Biggs D.
europepmc +1 more source

