Results 171 to 180 of about 7,744,592 (253)

Abnormal Sustainability Reporting Tone and the Value Relevance of Accounting Fundamentals

open access: yesCorporate 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   +3 more
wiley   +1 more source

Practice Environment and Job Outcomes Among Primary Care Nurse Practitioners Caring for Patients With Dementia. [PDF]

open access: yesJ Am Geriatr Soc
Poghosyan L   +8 more
europepmc   +1 more source

Stakeholder Divergence in Sustainability Materiality Assessments: Evidence From a European Corporate Group Under the Corporate Sustainability Reporting Directive

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines differences in stakeholders' perceptions of ESG issues in a European corporate group and their implications for double materiality assessment under the Corporate Sustainability Reporting Directive. Drawing on stakeholder theory, it analyses survey responses from 15 stakeholder groups and compares perceived ESG importance ...
Agnieszka Szulc‐Obłoza   +4 more
wiley   +1 more source

Low‐Dimensional Materials and Van Der Waals Heterostructures for Energy Application: A Comprehensive Review

open access: yesENERGY &ENVIRONMENTAL MATERIALS, EarlyView.
Low‐dimensional materials (0D, 1D, and 2D) exhibit unique electronic and physicochemical properties, enabling advanced nanoelectronic and optoelectronic devices. Mixed‐dimensional heterostructures combine these materials to enhance functionality.
Qaisar Alam   +3 more
wiley   +1 more source

From Policy Presence to Policy Performance: Adaptive Improvisation and the Everyday Politics of Plastic Burning Bans in Rural Indonesia

open access: yesEnvironmental Policy and Governance, EarlyView.
ABSTRACT Open burning plastics is a major environmental health hazard in low‐ and middle‐income countries, releasing toxic pollutants and exacerbating climate change. Although Indonesia prohibits plastic burning, enforcement in rural settings remains fragile.
Sujarwoto Sujarwoto   +3 more
wiley   +1 more source

Between Vulnerability and Deservingness: Social Imaginaries About Migrants Among Primary Health Care Nurses. [PDF]

open access: yesHealthcare (Basel)
Martín-García Á   +4 more
europepmc   +1 more source

Honesty in Difficult Conversations: Insights From Healthcare Professionals

open access: yesEuropean Journal of Social Psychology, EarlyView.
ABSTRACT When being honest is expected to cause emotional distress to those it concerns, it can be difficult to practice. This study examines how honesty is understood and accounted for in situations of emotional, moral and relational complexity. Drawing on semi‐structured interviews with 16 Danish healthcare professionals (8 doctors and 8 nurses), we ...
Anna Louise Z. Malfilâtre   +4 more
wiley   +1 more source

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