Results 221 to 230 of about 792,206 (287)
Deciphering patient selection of physicians in online health communities: insights from a dual-path perspective. [PDF]
Le C, Zhang J, Wang Z, Qiu F.
europepmc +1 more source
Integrated Reporting in the Public Sector: Theoretical Foundations and Determinants of Quality
ABSTRACT Integrated reporting (IR) has gained attention as the IFRS Foundation promotes its use through the International Integrated Reporting Council framework (IIRF). Public sector (PS) organizations, as key drivers of economic, social and environmental sustainability, are increasingly adopting IR to enhance transparency and accountability.
Ana Zorio‐Grima, Andreea Hancu‐Budui
wiley +1 more source
Digital finance and climate risk information disclosure. [PDF]
Ren H, Huang J, Ren J.
europepmc +1 more source
Symbolic or Substantive Action: Intent, Effort, and Results
ABSTRACT Many firms have made ambitious climate pledges since the Paris Agreement of 2015. These pledges may be symbolic or substantive, but the literature is fragmented in defining these two terms. We propose a conceptual framework with three frames to delineate symbolic from substantive action: Intent—underlying motivations for engaging in climate ...
Vincent Xinyi Gu +1 more
wiley +1 more source
The Organizational Halo: How Perceived Philanthropy Awareness Curbs Abusive Supervision via Moral Pride. [PDF]
Ju D, Tang Y, Geng S, Lu R, Wang W.
europepmc +1 more source
ABSTRACT This study investigates how firms in emerging economies integrate artificial intelligence (AI) with environmental, social, and governance (ESG) practices to enhance biodiversity conservation and circular economy outcomes. It examines the mediating role of corporate social responsibility (CSR) governance and the moderating effect of ...
Suleman Bawa, Simplice A. Asongu
wiley +1 more source
Efficient data consensus algorithm integrating FL and blockchain dynamic partition protocol PBFT. [PDF]
Huang G.
europepmc +1 more source
ABSTRACT Considering the growing attention to sustainability and the increasing regulatory pressure in the European landscape, this study evaluates whether greenhouse gas emissions affect firms' cost of debt. A panel regression was conducted from 2021 to 2024 on two samples of European firms.
Daniela Cicchini +3 more
wiley +1 more source

