Results 191 to 200 of about 469,006 (267)

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

Corporate 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

Effect of Flavored, Blond, and Filterless Cigarette Smoke on the Color Stability and Surface Roughness of a Nanohybrid Resin Composite: An in vitro Study. [PDF]

Clin Cosmet Investig Dent
Modragon De Los Santos NR, Rojas Ortega RA, Moreno-Prieto V.   +2 more
europepmc   +1 more source

Corporate Social Responsibility and Corporate Tax Avoidance in Europe: Evidence From the Anti‐Tax Avoidance Directives

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the relationship between corporate social responsibility (CSR) and corporate tax avoidance (CTA) in the European Union, exploiting institutional variation arising from CSR disclosure regimes and the introduction of the Anti‐Tax Avoidance Directives (ATAD).
Alessandro Migliavacca
wiley   +1 more source

Insights into volatile flavoromics and microbiomics for sensory quality improvement of flue-cured tobacco leaves fermented with Bacillus subtilis DB-15. [PDF]

Bioresour Bioprocess
Guo Y, Wang J, Huang G, Hou N, Pan H, Ding W.   +5 more
europepmc   +1 more source

Abnormal Sustainability Reporting Tone and the Value Relevance of Accounting Fundamentals

Corporate Social Responsibility and Environmental Management, EarlyView.
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, Alessandro Corrado, Luca Ferri, Annamaria Zampella   +3 more
wiley   +1 more source

Tobacco use patterns and the social environment among university students in southern Ecuador. [PDF]

Front Public Health
Astudillo-Romero X, Urgiles-Barahona CE, Espinosa Jaramillo P.   +2 more
europepmc   +1 more source

Digitalization in Sustainability Reporting and Text Attributes of Non‐Financial Disclosure: Evidence From Italian Listed Companies

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Recent regulatory initiatives, including the EU Corporate Sustainability Reporting Directive (CSRD), are reinforcing the demand for more structured, transparent, and accessible sustainability reporting. However, empirical evidence on how digital tools influence the narrative dimension of these disclosures remains limited.
Francesco Sotti, Elettra Giulia Beatrice Bandi, Patrizia Tettamanzi   +2 more
wiley   +1 more source

Prevalence of tobacco product use and associated factors among healthcare workers in Trabzon, Türkiye: A cross-sectional study. [PDF]

Tob Induc Dis
Özel MI, Karakullukçu S.
europepmc   +1 more source

Do Firms Disclose Financially Material ESG Risks? Evidence From Japanese Food and Beverage Firms Using a Text Match Pretrained Transformer

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study develops a financial materiality‐oriented measure of ESG disclosure and examines how sustainability disclosures respond to evolving regulatory frameworks. Focusing on listed food and beverage firms in Japan from 2020 to 2024, we apply the Text Match Pretrained Transformer (TMPT) to assess the semantic relevance between disclosures ...
Siyu Shen, Chao Li, Jun Xie, Hidemichi Fujii, Alexander Ryota Keeley, Shunsuke Managi   +5 more
wiley   +1 more source

Product acceptance and cigarette reduction: Results from a Velo® pouch actual use study among United States adults who smoke. [PDF]

Prev Med Rep
Parms TA, Makena P, Shetty M, Hart R, Chen P, Jordan KG, Baxter SA.   +6 more
europepmc   +1 more source