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
Stock Market Reactions to Climate Risk Events: A Systematic Literature Review and Research Agenda
ABSTRACT As global warming intensifies, climate risks' impact on firm value has become a critical concern for academia and investors. This systematic literature review analyzes 50 event studies in this research field, classifying them by climate risk type.
Mario Schuster, Rainer Lueg
wiley +1 more source
Tensions of Sustainability Logics: Performance of a Company Utilizing a Sustainable Business Model
ABSTRACT In recent years, companies have used sustainable business models to gain a competitive advantage. However, there are tensions due to the inconsistency between social, environmental, and economic logic in sustainable business models, making it difficult for companies to change. To understand the existing tensions and interactions between logics,
Ann‐Kristin Thienemann
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Robert K. Merton (1910-2003). La ciencia como institución.
This article is a tribute to one of the most important thinkers of scientific activity. In it we present those elements we consider indispensable for the analysis of certified knowledge as the central concept of the relationship between the institution ...
Luis Antonio Orozco. +1 more
doaj
ABSTRACT This study examined how male rape myths, racial/ethnicity biases, and sexuality stereotypes influence verdicts in male‐on‐male rape trials—an area that is currently under‐researched. A sample of 463 participants read a mock rape trial, where both the defendant and complainant were male, with defendant ethnicity (White, Black, Asian) and ...
Lee J. Curley +3 more
wiley +1 more source
Towards a Developmental Retribution and Reciprocity Model (RRM): Implications for Youth Justice
ABSTRACT Youth justice systems are frequently justified by reference to developmental change, yet chronological age is often treated as a proxy for underlying psychological processes. This paper develops a Developmental Retribution and Reciprocity Model (RRM), integrating evolutionary criminology with contemporary developmental neuroscience to clarify ...
Evelyn Svingen
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Five Decades of Research on Rape Myths and Victim Interpretation
ABSTRACT Over the past 5 decades of social science research, scholars have examined false narratives and beliefs associated with rape and sexual assault (often called “rape myths”). This scoping review employs an innovative technique to sample and describe a large cohort of scholarly articles that investigate sexual assault victim interpretation and ...
Elizabeth Trudeau, Ruth Carmi
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Consumer Acceptance of Conversational Bots: Systematic Literature Review and Meta‐Analysis
ABSTRACT As consumers increasingly rely on conversational bots for daily tasks, evidence surrounding motivations for acceptance remains scattered. A systematic literature review (SLR) was conducted on 64 journal articles published between 2008 and 2024, of which 48 provided sufficient quantitative data for inclusion in a meta‐analysis.
Omar H. Fares, Seung Hwan (Mark) Lee
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National Identity Meaning and Attitudes Toward War, Peace, and the Future of Ukraine
ABSTRACT The link between attitudes and social identity is complex, influencing perceptions, motivations, and actions. Social psychological research mainly focused on the role of attitude in identity formation, particularly in the contexts of social movements and collective action.
Karina V. Korostelina +6 more
wiley +1 more source
Conflict Management Strategies Among Cohabiting Undergraduate Students in Ilorin, Nigeria
ABSTRACT Conflicts among cohabiting partners are often more complex or intractable because their relationships are not formalized culturally or institutionally. The inability to resolve conflicts among cohabiting partners may threaten their safety and well‐being.
Lanre Abdul‐Rasheed Sulaiman +2 more
wiley +1 more source

