Results 171 to 180 of about 33,288 (247)
ABSTRACT This study explores the relationship between corporate social responsibility (CSR) disclosure and operating profitability in the agri‐food manufacturing industry of Southern Europe, focusing on Extremadura (Spain). From an initial pool of 284 firms, the final sample comprised 185 companies after excluding inactive or non‐reporting cases.
Ángel Sabino Mirón Sanguino +3 more
wiley +1 more source
Digital and Gender Attributes of IC in Sustainability Reporting of Italian Firms
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
Large language models pass a standard three-party Turing test. [PDF]
Jones CR, Bergen BK.
europepmc +1 more source
ABSTRACT Existing research shows that corporate social responsibility (CSR) benefits firms in terms of return on investment, customer satisfaction, and reputation; however, limited attention is given to employees as internal stakeholders. Drawing on Stakeholder Theory, Social Exchange Theory, and Social Identity Theory, this study investigates how CSR ...
Mengyun Zhang +4 more
wiley +1 more source
Optimization of drug delivery in internet hospitals using the 5M1E and HACCP frameworks. [PDF]
Cheng JJ +7 more
europepmc +1 more source
ABSTRACT This study examines the role of capital expenditure in the relationship between financial performance and corporate reputation. Using moderation and mediation analyses based on multiple regressions with bootstrapping, we examined data from 121 airlines from 46 countries during 2007–2023.
Larissa M. Batrancea +2 more
wiley +1 more source
How to achieve high-quality participation in voluntary environmental regulation: Influencing factors and decision mechanism. [PDF]
Pan F, Xu Y, Wang L.
europepmc +1 more source
ABSTRACT Scholars have documented that corporate social responsibility (CSR) is critical to firm performance, yet its impact on international expansion remains underexplored. CSR not only serves as a signaling mechanism in international markets but also entails substantial resource commitments.
Mingjie Fang +3 more
wiley +1 more source
Virtual reality in shoulder rehabilitation and shoulder arthroplasty pathways: a narrative review of current evidence and clinical perspectives. [PDF]
Lach-Gruba A +8 more
europepmc +1 more source
ABSTRACT This paper examines whether occupational pension funds (OPFs) apply a strategic and long‐term logic when assessing ESG practices in their investee firms. Using discourse analysis of semi‐structured interviews with asset managers and workers' representatives, we examine whether Spanish OPFs look beyond compliance‐driven CSR and consider the ...
Manuel Moreno‐García +3 more
wiley +1 more source

