Results 191 to 200 of about 1,886,738 (341)
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
Understanding unemployment: a sociological analysis of systemic challenges and social consequences. [PDF]
García FFR +3 more
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
Patient Perception and Ethical Trade-Offs in Resource Allocation: A Qualitative Study with Conceptual Simulation in a Romanian Municipal Hospital. [PDF]
Palamaru AL +6 more
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
ABSTRACT Given the growing pressure on companies to achieve high ESG performance while minimising ESG controversies, this study investigates how ESG performance and ESG controversies jointly affect firm financial performance (measured as ROA and ROE), considering the effect of the presence of women directors and of operating in controversial versus non‐
Alice Alosi, Emilia Filippi
wiley +1 more source
The relationship between socioeconomic status and the career calling of medical students: the chain mediation effect of social support and subjective social status. [PDF]
Wu X, Wang T, Di S.
europepmc +1 more source
An interdisciplinary approach in identifying the legitimate regulator of anti-doping in sport: The case of the Australian Football League [PDF]
Gowthorp, Lisa +2 more
core +1 more source

