Results 211 to 220 of about 277,802 (251)

SDG Reporting in Spanish Listed Companies: A Longitudinal Industry‐Level Analysis Using Natural Language Processing (2018–2023)

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study analyzes the evolution of Sustainable Development Goal (SDG) disclosure among IBEX 35 companies between 2018 and 2023, combining natural language processing for disclosure measurement with negative binomial generalized linear mixed models incorporating financial and governance controls.
Francisco Aguado‐Correa   +5 more
wiley   +1 more source

Differential Associations Between ESG Performance, Firm Value, and Profitability: Evidence From S&P 500 Companies in Energy and Energy‐Related Sectors

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Amid the growing prominence of sustainability considerations in financial decision‐making, the question of how environmental, social, and governance (ESG) performance translates into measurable financial outcomes has become particularly salient for industries exposed to intense regulatory pressure and environmental scrutiny, such as the energy
Fatih Akdeniz   +2 more
wiley   +1 more source

Insights Into the Roles of the Corporate Governance Mechanism in Sustainability Assurance Practices

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Our study explores the roles of corporate governance mechanisms in sustainability assurance practices in China through 40 semi‐structured interviews with sustainability reporting preparers and assurance providers. Guided by framing theory, the findings unveil distinct frames of the two groups perceiving governance of sustainability assurance ...
Cong Mu   +2 more
wiley   +1 more source

Heritage as curriculum: Intangible cultural heritage examined through a comparative study of visual art education across Japan, Australia and Finland

open access: yesThe Curriculum Journal, EarlyView.
Abstract UNESCO mandates have spurred global interest in Intangible Cultural Heritage (ICH) as a response to global tensions and as a tool for peacebuilding, identity, reconciliation and resilience. The question arises as to how these living traditions might survive the transition into formal education curricula, especially Visual Art Education (VAE ...
Xian Zhao, Kathryn Grushka
wiley   +1 more source

Renewable energy mapping in Northeastern Morocco: A geographic information system‐based comparison of geothermal, solar, and wind potential in the Guercif‐Guilliz and Beni Snassen regions

open access: yesDeep Underground Science and Engineering, EarlyView.
The graphical abstract summarizes a geographic information system (GIS)‐based synthesis of renewable energy resources in Northeastern Morocco, focusing on the Guercif‐Guilliz and Beni Snassen areas. It visually presents the spatial distribution of solar irradiation and wind energy potential derived from available datasets, alongside their relationship ...
Meryem Redouane   +5 more
wiley   +1 more source

Scale‐dependent assembly shapes taxon‐dependent responses of soil microbes to island isolation and area

open access: yesEcography, EarlyView.
The theory of island biogeography (TIB) remains contentious for microbes, as their immense dispersal potential and microscopic size may decouple diversity from classic isolation/area effects. We explicitly tested TIB scaling rules for soil bacteria and fungi across 20 oceanic islands using a rigorous multi‐scale framework that integrated high ...
Lan Liu   +4 more
wiley   +1 more source

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