Advancing workplace mental health equity in post-apartheid South Africa: an intersectional mixed-methods study. [PDF]
Shekhar A, Saurombe MD.
europepmc +1 more source
Abnormal Sustainability Reporting Tone and the Value Relevance of Accounting Fundamentals
ABSTRACT This study investigates whether and how abnormal sustainability reporting tone is associated with the firm's market value and conditions the value relevance of accounting fundamentals. Building on impression‐management theory, the value relevance literature, and recent advances in textual analysis, we focus on the discretionary component of ...
Alessandra Allini +3 more
wiley +1 more source
Bridging the sustainability gap: the impact of business-government relations on corporate carbon monitoring in developing countries. [PDF]
Khan K +5 more
europepmc +1 more source
ABSTRACT Why do firms subject to identical ESG reporting requirements nevertheless ‘speak’ the Social pillar in different ways? Some foreground numerical indicators; others rely on narrative accounts of policies, systems and stakeholder engagement. This variation in disclosure form, rather than in disclosure coverage, motivates this exploratory study ...
Laurence L. Delina, Leslie Anne L. Yasis
wiley +1 more source
Tobacco industry efforts to harness the voice and influence of community organisations. [PDF]
Wakefield TD +4 more
europepmc +1 more source
ABSTRACT This study aims at shedding light on the vast landscape of natural language processing (NLP) tasks used when analyzing sustainability reports or sustainability within integrated annual reports. A systematic literature review is carried out, identifying 160 studies of relevance.
Hannes Cordes
wiley +1 more source
Educational policies can strengthen climate coalitions. [PDF]
Bradley M +3 more
europepmc +1 more source
Inclusive Leadership and CEO Gender: The Role of Tenure and Education in an Emerging Economy
ABSTRACT Gender inequality in corporate leadership remains a critical challenge, particularly in emerging economies where institutional constraints shape access to top executive positions. This study examines firm performance differences between women and men CEOs in Ecuador, focusing on the moderating roles of tenure and formal education.
K. N. González‐Soto +2 more
wiley +1 more source
Optimizing for happiness in EU technology policy to repay public subsidies for AI. [PDF]
Wachter S +3 more
europepmc +1 more source
ESG Performance and Corporate Bankruptcy Risk: A Pan‐European Analysis
ABSTRACT This study analyzes how Environmental, Social, and Governance (ESG) performance affects bankruptcy risk, using data from publicly listed firms across 17 European countries over a 21‐year period. We find that higher ESG scores are significantly associated with lower bankruptcy risk, as proxied by Z‐score.
Athanasios P. Fassas
wiley +1 more source

