Results 221 to 230 of about 166,035,016 (305)

Regulatory Convergence and Divergence in ESG Reporting in the Indo‐Pacific Region

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Environmental, social, and governance (ESG) reporting has evolved significantly globally over the past few decades. Many countries are now signatories to international agreements such as the United Nations Framework Convention on Climate Change (UNFCCC) and the Paris Agreement, with increasing commitments to emissions reduction targets and the
Michele John, Anulipt Chandan, Shaji Joseph, S. Vijayakumar Bharathi, Kazuyo Matsubae, Zhao Chuan, Pradthana Jaipong   +6 more
wiley   +1 more source

Two-stage posture enhancement and stability modelling for pre-fall risk detection in athletic movements. [PDF]

Front Bioeng Biotechnol
He L, Wang S, Seo HI, Shen Q, Cao Y, Hu M, Zhang S, Xu H, Wen J, Gun J.   +9 more
europepmc   +1 more source

The Effect of CEO Narcissism on the Quality of Environmental, Social, and Governance Reporting—Evidence From Listed German Companies

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study explores how CEO narcissism—a salient individual trait within the upper echelons of corporate leadership—shapes the quality of environmental, social, and governance (ESG) reporting in large German firms. Drawing on data from 109 DAX, MDAX, and SDAX companies between 2017 and 2021 (545 firm‐year observations), we find that ...
Jennifer Zeppenfeld, Finja Lena Kind, Rainer Lueg   +2 more
wiley   +1 more source

An Analytical Review of Reckless Driving in Ghana: Causes, Consequences and Regulatory Responses. [PDF]

Public Health Chall
Kyei-Gyamfi S, Kyei-Arthur F, Kpakpah M, Kwatsenu J, Aduful K, Kubi GA, Mensah VO, Braimah JI, Sam MAN, Charway GA.   +9 more
europepmc   +1 more source

Environmental, Social and Governance Disclosures at the Intersection of Micro and Macro Factors: Evidence From Emerging and Developed Markets

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines how macroeconomic and firm‐level financial factors shape environmental, social and governance (ESG) disclosures across different institutional environments. The study utilises 41,060 firm‐year observations from 14 developed and emerging economies covering the period 2015–2024.
Okan Garip, Talha Gezgin
wiley   +1 more source

Poor Mental Health and Its Impact on Governance Integrity in Developing Economies. [PDF]

Cureus
Nkemjika S, Brown C, Umesi UN, Abanaka NB, Abanobi AN, Banerjee S.   +5 more
europepmc   +1 more source

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

Ambient temperature variations and antimicrobial resistance: a multicountry analysis of non-linear relationships and temperature thresholds. [PDF]

BMJ Glob Health
Wang R, Liu C, Li W, Yang X, Xia H, Li X, Qiu S, Ma Z, Meng F, Chen S, Liu Y, Liu GG, Huang C, Yao Q, Xu M, Yang L.   +15 more
europepmc   +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

Frequency-Guided Expert Modulation for Noisy-Label Facial Expression Recognition. [PDF]

J Imaging
Zhang M, Lou M, Chen L.
europepmc   +1 more source