Powering Transparency: Global Drivers of Sustainability Reporting in the Electricity Sector
ABSTRACT We examine the drivers of sustainability reporting quality (QSR), conceptualised along two complementary dimensions, relevance and reliability, to assess how firm‐level attributes and institutional conditions jointly shape disclosure practices in the electricity sector.
Alva Marasigan +3 more
wiley +1 more source
Data Entry and Decision Chains: Distributed Responsibility and Bureaucratic Disempowerment in the UK's Universal Credit Programme. [PDF]
Adelmant V, Raso J.
europepmc +1 more source
Do the Generational Cohorts of CEOs Influence Corporate Travel Emissions?
ABSTRACT According to Mannheim's generational theory, each generation exhibits unique attitudes that shape its behaviour. This paper suggests that a CEO's generational background can shape their environmental views, which, in turn, influence the company's business travel policies.
Gbenga Adamolekun +2 more
wiley +1 more source
"Arbitration Outcomes for Out-of-Network Medical Bills Under the No Surprises Act". [PDF]
Ukert B, Gordon AS.
europepmc +1 more source
ABSTRACT With the increasing demand for high‐quality agricultural products, the agricultural cold‐chain logistics packaging (ACLP) industry faces significant environmental pressure and circular economy issues. This study analyzes the critical success factors (CSFs) that would enhance ACLP circular economy performance (CEP). The adversarial interpretive
Miao Su +3 more
wiley +1 more source
Comparing production metrics and financial efficiency in production-limited dairy herds. [PDF]
Church CR +4 more
europepmc +1 more source
Stakeholder arguments during the adoption of a sugar sweetened beverage tax in South Africa and their influence: a content analysis. [PDF]
Abdool Karim S +5 more
europepmc +1 more source
Exploring the Governance–Disclosure Nexus: Board Structures and ESG Disclosures in South Africa
ABSTRACT This study examines how governance structures such as board composition and board functions influence environmental, social and governance (ESG) reporting among listed South African firms. This study examines 90 public listed companies on the Johannesburg Stock Exchange between 2012 and 2022.
Henriette Elsabe Scholtz +1 more
wiley +1 more source
The motherhood penalty and absence of leisure rights: legal examination and institutional response under China's three-child policy. [PDF]
Huang T, Hu Z.
europepmc +1 more source

