Provision of basic swimming and water safety skills in low-resource environments: barriers and facilitators of use of WHO practical guidance. [PDF]
Mecrow T +6 more
europepmc +1 more source
Letters for underwriters; Statement on auditing standards, 049
The services of independent certified public accountants include examination of financial statements and schedules contained in registration statements filed with the Securities and Exchange Commission (the SEC) under the Securities Act of 1933 (the Act).
American Institute of Certified Public Accountants. Auditing Standards Board
core
ABSTRACT The transition to a circular economy (CE) in the textile and clothing (TC) industry is frequently attributed to sustainability‐oriented innovation (SOI), yet empirical understanding of the systemic conditions under which SOI enables CE remains underdeveloped.
Krishnendu Saha +3 more
wiley +1 more source
Facing Dementia in Primary Care: Applying the COM-B Model to Develop a Complex Intervention to Improve Dementia Diagnosis Rates in General Practice. [PDF]
Gibson C +12 more
europepmc +1 more source
Generative AI, ESG Sensemaking, and Environmental Performance: an OIPT Perspective
ABSTRACT Despite growing enthusiasm for generative artificial intelligence (GenAI) in sustainability management, it remains unclear how such technologies translate vast ESG information into meaningful environmental outcomes. This study addresses this gap by investigating how ESG sensemaking capability mediates the relationship between GenAI integration
Surajit Bag +3 more
wiley +1 more source
Protocol for a scoping review examining the application of large language models in healthcare education and public health learning spaces. [PDF]
Ndukwe H, Otukpa EO.
europepmc +1 more source
ESG Assurance and Dividends: Evidence From 18 Countries in Africa
ABSTRACT This study examines the impact of environmental, social and governance (ESG) assurance on a firm's dividend payout policies within the unique African context. Using a staggered difference‐in‐differences (DiD) model, this study examines how voluntary third‐party assurance of ESG reports influences firms' dividend payout policies compared to ...
Samuel Karanja Kogi, June Cao
wiley +1 more source
Auditing shortcut learning and misclassification in artificial intelligence-based breast cancer genomic subtyping. [PDF]
Borges J.
europepmc +1 more source
ABSTRACT Environmental protection has emerged as a global priority in the contemporary context. As pivotal actors in the transition towards sustainable development, companies play a crucial role through the adoption of environmental innovations. This study investigates how organisational characteristics—specifically geographical location, business ...
Carlos de las Heras‐Rosas +3 more
wiley +1 more source

