Sustainability and Earnings Quality: The Moderating Role of Institutional Factors
ABSTRACT The objective of this paper is to examine the impact of firms' sustainability performance on earnings quality, with a particular focus on the moderating role of institutional factors in Latin American countries for the period 2012–2023. A panel data set with 390 companies was structured with information sourced from the London Stock Exchange ...
Juan F. Garrido Navia +3 more
wiley +1 more source
Should we synthesize more than we need: impact of synthetic data generation for high-dimensional cross-sectional medical data. [PDF]
Pilgram L +3 more
europepmc +1 more source
ABSTRACT This study examines the use of environmental disclosure as a strategic tool to manage legitimacy crises in a mining company, adopting critical discourse analysis (CDA) as the main methodology. Focusing on a case of environmental disaster, this research reveals how corporate narratives can be manipulated to minimize responsibility and reinforce
Renata Luiza de Castilho Rossoni +1 more
wiley +1 more source
Multimodal AI fusion for infrastructure resilience: real-time urban analytics framework aligned with SDG-9. [PDF]
Kalyan Chakravarthi NS +5 more
europepmc +1 more source
ABSTRACT The purpose of this study is to examine the relationship between board composition characteristics and ESG performance in companies from BRICS countries, and to assess how sector sensitivity moderates this relationship. A sample of 2045 BRICS companies was examined using panel data regression with random effects and logistic regression ...
Geovane Camilo dos Santos +2 more
wiley +1 more source
Dynamic linkages between chicken meat production, consumption, income and trade: Evidence from Wavelet coherence and Granger causality in Asia. [PDF]
Silva Y +5 more
europepmc +1 more source
Corporate Sustainability Transition: Methodological Analysis for a Rating Model
ABSTRACT This study introduces a new rating model for the evaluation of corporate sustainability, addressing the inconsistencies and divergences that characterize current ESG assessment systems. The model is hierarchically structured, comprising 99 indicators organized into 19 modules, and is designed to be adaptable by sector and firm size.
Riccardo Censi +3 more
wiley +1 more source
Managers' Sustainability Mindset: The Role of Place Attachment and Absorptive Capacity
ABSTRACT Sustainability mindset among managers is crucial for advancing sustainable development and creating long‐term environmental and social value. This study focuses on middle managers in Indian organizations and explores how place attachment and managerial absorptive capacity affect their sustainability mindset.
Asha K. S. Nair +2 more
wiley +1 more source
Cracking the code: AI's role in mapping evidence syntheses to the United Nations sustainable development goals. [PDF]
Pilla B, Stone J, Jordan Z.
europepmc +1 more source
Where Tech Meets the SDGs: A Supply‐Chain Process Map for Sustainability Management
ABSTRACT This study investigates how advanced technologies support Sustainable Development Goals (SDGs) within supply chain management (SCM) through a structured analysis of 4448 sustainable practices. By integrating perspectives from sustainability‐oriented innovation (SOI) and contingent dynamic capabilities, the research conceptualizes technology ...
Vincenzo Varriale +2 more
wiley +1 more source

