Results 201 to 210 of about 3,214 (260)

Digital and Gender Attributes of IC in Sustainability Reporting of Italian Firms

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Italian listed enterprises increasingly rely on intellectual capital (IC) to enhance competitiveness and sustainability performance. As IC, comprising human, structural, and relational capital, is rarely recognised in financial statements due to the lack of standardised frameworks, its disclosure has gained relevance in sustainability ...
Alessandra Buonasera, Simona Catuogno
wiley   +1 more source

Privacy-preserving AUC computation in distributed machine learning with PHT-meDIC. [PDF]

open access: yesPLOS Digit Health
de Arruda Botelho M   +4 more
europepmc   +1 more source

A Meta‐Analytic Review of Board Characteristics and Carbon Emission Disclosure: The Moderating Effect of Contextual Factors

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The relationship between board governance and corporate carbon emission disclosure remains persistently inconsistent across the empirical literature, despite decades of accumulated evidence. Drawing on agency, stakeholder, legitimacy, institutional, and upper echelons perspectives within a single analytical framework, we conduct a three‐level ...
Mohamed Hegazy   +2 more
wiley   +1 more source

The Sustainability Revolution: How Generative AI Powers Ethical and Transparent Global Supply Chains

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines how generative artificial intelligence (GenAI) can strengthen transparency and sustainability in global supply chains. Specifically, it distinguishes between (i) GenAI‐enabled sustainability reporting (i.e., automated generation of auditable narrative disclosures from multi‐tier supply chain data) and (ii) predictive ...
Rizwan Matloob Ellahi   +4 more
wiley   +1 more source

Sustainability Assessment of Micro, Small, and Medium Enterprises: A Systematic Review and Hybrid Architecture for Credible, Salient, and Legitimate Knowledge Governance

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Sustainability assessment advances corporate social responsibility toward inclusive development. Widely recognized approaches prove inadequate for micro, small, and medium enterprises (MSMEs), resulting in fragmented proliferation that hinders cumulative knowledge.
Luísa Couto Gonçalves de Souza   +2 more
wiley   +1 more source

Supplier Environmental Assessment in Sustainability Reporting: Evidence From Top ESG‐Performing Brazilian Firms

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the maturity of supplier‐related environmental disclosures in sustainability reports of top environmental, social, and governance (ESG)‐performing Brazilian companies. A content analysis of 67 reports from firms listed on the Corporate Sustainability Index (CSI) was conducted using the CRITIC method to weight disclosure ...
João Vyctor Brás dos Santos   +6 more
wiley   +1 more source

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