Results 191 to 200 of about 3,288,537 (300)

Systematic Assessment of Flavor Cues and Additives in Cigarettes and Heated Tobacco Products in Korea: Cross-Sectional Surveillance Study. [PDF]

open access: yesJMIR Public Health Surveill
Heo G   +12 more
europepmc   +1 more source

Speaking About Artificial Intelligence for Sustainability—How Employees’ Perception of Credibility Shapes Their Initial Attitudes Toward AI Adoption

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Companies increasingly claim to adopt artificial intelligence (AI) not only for economic but also for ecological and social purposes. However, in light of rising greenwashing, bluewashing, and ethics washing, the impact of the communicated rationale on employees' initial attitude toward AI introduction remains unclear.
Marco Baumgartner   +3 more
wiley   +1 more source

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

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

open access: yesCorporate 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

Abnormal Sustainability Reporting Tone and the Value Relevance of Accounting Fundamentals

open access: yesCorporate 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   +3 more
wiley   +1 more source

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

open access: yesCorporate 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   +2 more
wiley   +1 more source

Home - About - Disclaimer - Privacy