Results 141 to 150 of about 7,587 (272)

Beyond Volume: A Legitimacy‐Theory Analysis of the Substance of Corporate Sustainability Reporting

open access: yesAccounting &Finance, EarlyView.
ABSTRACT This study examines whether the expansion of corporate sustainability reporting reflects substantive improvement or legitimacy‐oriented disclosure. Using hand‐collected sustainability reports from 364 U.S.‐listed Forbes Global 2000 firms (2018–2023), we classify GRI indicators by news direction and sensitivity and estimate firm fixed‐effects ...
Ramona Zharfpeykan, Julie Harrison
wiley   +1 more source

Can We Talk About Fetal Consciousness?

open access: yesActa Paediatrica, EarlyView.
ABSTRACT Aim This mini‐review examines research on fetal consciousness, focusing on whether it can be empirically assessed or remains primarily a philosophical construct. Methods A review of theoretical frameworks was conducted. Behavioural evidence from studies of prenatal sensory responsiveness is evaluated, with particular attention to whether ...
Nadja Reissland
wiley   +1 more source

Automating Archaeological Discovery: Assessing Geospatial Artificial Intelligence (GeoAI) Tools for Stone Wall Identification in Kweneng, South Africa

open access: yesArchaeometry, EarlyView.
ABSTRACT The discovery of archaeological sites traditionally entails the utilisation of physically demanding exploration methodologies, including terrain surveying and the analysis of historical records. Recent technological developments have led to an increased use of non‐invasive remote sensing techniques, including Google Earth, LiDAR and aerial ...
Mncedisi J. Siteleki
wiley   +1 more source

Intensity of Corporate Social Responsibility Implementation in Czech Companies: The Moderating Role of Nonprofit Organizations

open access: yesBusiness Ethics, the Environment &Responsibility, EarlyView.
ABSTRACT Nonprofit organizations (NPOs) promote themes closely relating to corporate social responsibility (CSR). However, only a few companies implement CSR. Hence, the internal and external factors that influence companies to implement CSR are worth exploring.
Vriti Sharma   +2 more
wiley   +1 more source

Triple Bottom Line (TBL) Perspective on the Business–Environment–Performance Nexus in an Emerging Market Economy

open access: yesBusiness Ethics, the Environment &Responsibility, EarlyView.
ABSTRACT Sustainability has become a defining challenge for firms in emerging economies, where pressures to address environmental and social concerns increasingly intersect with the need to remain financially competitive. Yet many organizations struggle to show whether sustainability disclosures create measurable business value, particularly in complex
Li KaoDui   +3 more
wiley   +1 more source

A Hash-Based Quantum-Resistant Chameleon Signature Scheme. [PDF]

open access: yesSensors (Basel), 2021
Thanalakshmi P   +5 more
europepmc   +1 more source

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