Results 121 to 130 of about 128,119 (296)
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
Background: Veterinary medicine plays a crucial role in achieving the Sustainable Development Goals (SDGs). However, the integration of SDG-related competencies into veterinary curricula and students' perceptions of these global goals remain ...
Rian Hari Suharto +2 more
doaj +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
The Sustainable Development Goals (SDGs) represent a solemn commitment by United Nations member states, but achieving them faces numerous challenges, particularly armed conflicts.
Di Wang +5 more
doaj +1 more source
Circular Economy Pathways for Airport Climate Change Mitigation
ABSTRACT Airport operators face growing climate‐change pressures; the circular economy offers pathways to reduce impacts and recover resources. We examine how airport operators apply the circular economy in practice. We use an exploratory qualitative multicase design based on practitioner‐generated documents (e.g., press releases and sustainability ...
Michele Oppioli +3 more
wiley +1 more source
Asking the right question: Toward a research agenda for responsible GAI in agricultural extension
This study explores how generative AI (GAI) tools for agricultural extension can be designed and evaluated more responsibly. While current GAI systems offer scalable, personalized advice, they often ignore the lived realities of smallholder farmers ...
Eliot Jones-Garcia +3 more
doaj +1 more source
ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu +2 more
wiley +1 more source
Nudging ESG Investments via Digital Financial Advising: Evidence From an Investment Game Experiment
ABSTRACT The influence of financial advisors on retail investors' sustainable investment choices remains surprisingly underexplored, despite their potential to shape investment behavior. This study uses an experimental design to examine how sustainability‐related information provided by a digital (simulated) financial advisor affects individual demand ...
Caterina Lucarelli +2 more
wiley +1 more source
Purpose: This study investigates how workplace sexual harassment functions as an organizational stressor that provokes suicidal ideation and, in turn, undermines female nurses' general health and well-being (SDG 3) and perceptions of gender equality (SDG
Yue Wang, Sarminah Samad, Zia Ullah
doaj +1 more source
ABSTRACT Amid growing resource pressures, environmental regulation plays a critical role in enabling the transition to a circular economy (CE). This study conducts a systematic literature review to synthesize how different regulatory approaches—command‐and‐control, market‐based, voluntary, and reflexive—affect CE transitions across economic and ...
Li Yuan
wiley +1 more source

