Results 81 to 90 of about 968 (189)

SynEL: A synthetic benchmark for entity linking. [PDF]

open access: yesPLoS One
Karpov I   +9 more
europepmc   +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

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 Language of Greenwashing: SDG Omission and Opportunity‐Oriented Environmental Tone as Alert Metrics in Green Bond Disclosures

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Green bonds play a central role in sustainable finance, yet concerns about greenwashing raise questions about the credibility of issuers' sustainability disclosures. Using dictionary‐based methods and domain‐specific BERT transformer models, this paper proposes two greenwashing alert metrics and investigates their performance by analyzing ...
Andrea Nicolodi   +4 more
wiley   +1 more source

Know your scientist: KYC as biosecurity infrastructure. [PDF]

open access: yesFront Microbiol
Feldman J, Feldman T, Anton AI.
europepmc   +1 more source

Mapping Corporate Environment, Social, and Governance Discourses: Analysis of Korean Companies' Sustainability Reports (2014–2024)

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Corporations increasingly use Environmental, Social, and Governance (ESG) reports to articulate their commitments, priorities, and performance in sustainability governance. This study examines how Korean firms have configured and reconfigured their sustainability discourses across industries and time using 634 sustainability reports (2014–2024)
Taedong Lee   +3 more
wiley   +1 more source

A dual-contract architecture with role-based access control for supply chain traceability and accountability. [PDF]

open access: yesSci Rep
Alsolami E   +7 more
europepmc   +1 more source

Reward Processing in Binge Eating and Harmful Drinking: A Systematic Review

open access: yesInternational Journal of Eating Disorders, EarlyView.
ABSTRACT Objective Binge eating and harmful drinking commonly co‐occur, which worsens the physical and psychological consequences associated with either behavior alone. Reward processing alterations have been demonstrated among individuals who engage in binge eating or harmful drinking alone; however, there is limited understanding of how different ...
Taylor N. Breddy   +2 more
wiley   +1 more source

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