Results 161 to 170 of about 690,102 (265)

Challenges and alternatives to empirical orthogonal functions for earth system data. [PDF]

open access: yesSci Rep
Shields CA   +6 more
europepmc   +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

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

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

Efficient Decision Trees for Tensor Regressions. [PDF]

open access: yesJ Comput Graph Stat
Luo H, Horiguchi A, Ma L.
europepmc   +1 more source

Enhancement of the Plant‐Accessible Phosphate Fraction in Sewage Sludge Ashes by Na+ or K+ Addition Prior to Combustion

open access: yesChemSusChem, Volume 18, Issue 6, March 15, 2025.
The addition of Na2CO3 or K2CO3 to sewage sludge prior to combustion leads to the production of ashes containing phosphate in the form of buchwaldite‐like phases (Ca(Na/K)PO4). Compared to conventional sewage sludge mono‐ashes, such Na‐ or K‐ashes show greatly increased P‐solubilities and proved to be potent P‐fertiliser materials in greenhouse ...
Lorenz Bier‐Schorr   +4 more
wiley   +1 more source

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