Results 211 to 220 of about 3,449,298 (255)
Tripartite evolutionary game analysis of medical data governance: interactions among government, medical institutions, and third-party assessment agencies. [PDF]
Liu X, Gong J, Liu J.
europepmc +1 more source
ABSTRACT The EU's Corporate Sustainability Reporting Directive (CSRD) emphasises the importance of corporate sustainability reporting on biodiversity and ecosystems, particularly specified in the European Sustainability Reporting Standard E4 (ESRS E4).
Andreas Barth +4 more
wiley +1 more source
Developmental Patterns in Cooperative Contexts: How Children Integrate Social Strategy and Resource Endowment in Third-Party Responses. [PDF]
Pan X, Shi Z, Guo X, Liu X, Su Y.
europepmc +1 more source
Decision Theory and Proof Standards for Future Crimes: Possible Uses and Open Questions
ABSTRACT What should be the proof standard for applying preventive criminal sanctions based on an establishment of risk of reoffending? This is an open question in legal systems around the world. Various authors suggest that we can answer it by using decision theory. This approach conceptualises the proof standard as a probabilistic threshold. A person
Hylke Jellema, Johannes Bijlsma
wiley +1 more source
AI Chatbots Versus Human Agents for Customer Service: A Social Belonging Perspective
ABSTRACT Artificial intelligence (AI) has rapidly transformed customer service, leading to the widespread adoption of AI‐driven chatbots. Despite these advances, consumers consistently prefer human agents over AI chatbots, as documented in both academic research and industry reports. This research proposes a Social Belonging Perspective to explain this
Linwan Wu, Chi Zhang, Kai Tian
wiley +1 more source
ABSTRACT Mitigating environmental, social, and governance (ESG) decoupling is essential to advancing reliable sustainability disclosure and ensuring that ESG reporting fulfills its intended purpose. This study aims to provide critical insights into the organizational and contextual elements that could intensify or diminish ESG decoupling. Using a multi‐
Catarina Cepêda +2 more
wiley +1 more source
ABSTRACT This study investigates how internal governance design supports credible ESG performance by distinguishing between Incentive and Oversight Architectures. Using 13,993 firm‐year observations of US nonfinancial firms from 2018 to 2024, we estimate fixed effects and two‐step system GMM models.
Beyza Gürel +2 more
wiley +1 more source
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
ABSTRACT This research empirically validates an integrated framework that explains net‐zero‐emission adoption among Small and Medium Enterprises (SMEs) in the United Arab Emirates (UAE). Extending the Technological‐Organizational‐Environmental (TOE) framework with the Triple Bottom Line (TBL) perspective, the research explains how internal capabilities
Alanood Alremeithi +3 more
wiley +1 more source

