Results 221 to 230 of about 3,449,298 (255)

Digital and Gender Attributes of IC in Sustainability Reporting of Italian Firms

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
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

A Meta‐Analytic Review of Board Characteristics and Carbon Emission Disclosure: The Moderating Effect of Contextual Factors

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The relationship between board governance and corporate carbon emission disclosure remains persistently inconsistent across the empirical literature, despite decades of accumulated evidence. Drawing on agency, stakeholder, legitimacy, institutional, and upper echelons perspectives within a single analytical framework, we conduct a three‐level ...
Mohamed Hegazy   +2 more
wiley   +1 more source

Combating ESG Greenwashing Through AI Models: Evidence From Disaggregated AI Technologies, Mechanisms, and Thresholds

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines how artificial intelligence language models influence corporate environmental, social, and governance greenwashing (GWESG$$ {\mathrm{GW}}_{\mathrm{ESG}} $$) behavior, utilizing panel data from Chinese listed firms spanning 2012–2022.
Brahim Bergougui   +2 more
wiley   +1 more source

The electoral choice context and support for democratic norms. [PDF]

open access: yesProc Natl Acad Sci U S A
Huang K, Lovett M, Helmke G.
europepmc   +1 more source
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Costly third-party punishment in young children

Cognition, 2015
Human adults engage in costly third-party punishment of unfair behavior, but the developmental origins of this behavior are unknown. Here we investigate costly third-party punishment in 5- and 6-year-old children. Participants were asked to accept (enact) or reject (punish) proposed allocations of resources between a pair of absent, anonymous children.
Katherine McAuliffe   +2 more
exaly   +3 more sources

The development of corporal third-party punishment

Cognition, 2019
Previous research has demonstrated that toddlers are willing to punish those who harm others. This work, however, has predominantly focused on punishment in the form of resource reduction-taking away a resource or withholding access to a resource from an antisocial other.
Julia Marshall   +3 more
openaire   +2 more sources

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