From Text to Value: Measuring and Pricing Firm Climate Risk Exposure
ABSTRACT We examine how the prominence and tone of climate risk disclosures affect firm value and strategic climate positioning for large European nonfinancial companies. We developed a firm‐level climate risk exposure (CRE) index that assesses climate risks within corporate narratives across four EU categories: transition risk, physical risk ...
Stefano Dell'Atti +2 more
wiley +1 more source
Parametric modeling in cold extrusion of Al 2014 alloy using Taguchi method–based GRA
Cold extrusion is a fundamental metal forming technique and involves subjecting a block of material to high pressure as it passes over a die orifice of exact profile.
Anupama Francy K. +4 more
doaj +1 more source
ABSTRACT Over the past decades, sustainability has emerged as a defining global priority, reshaping firms' role in driving systemic change. In this context, corporate purpose has gained renewed prominence as a key mechanism to align organizational priorities with broader societal commitments.
Lucia Barra +2 more
wiley +1 more source
Purpose: The aim of the present study is to determine the amount of titanium ions released into the artificial salivary medium by modified glass ionomer cement (GIC) doped with 3% and 5% (w/w) titanium dioxide nanoparticles (TiO2-NPs), and to evaluate ...
Tivanani V D Mahendra +5 more
doaj +1 more source
From Data to Action: The Role of Reports and Certifications in Driving Corporate Sustainability
ABSTRACT Corporate sustainability has become a central issue for businesses, driven by environmental, social and governance pressures and stakeholder expectations. The present study aimed to assess how reports and certifications influence motivations, operational practices and perceptions of obstacles, verifying whether these tools promote sustainable ...
Stefano Cianciotta +4 more
wiley +1 more source
PADDY PLANT DISEASE DETECTION THROUGH IMAGE PROCESSING USING DEEP LEARNING [PDF]
Plant diseases are one of the most significant factors that lead to poor yield and a major threat to food security in the agricultural sector. One of the essential parts of cultivation is plant disease detection.
Pokkuluri Kiran Sree +5 more
doaj +1 more source
The European Union's Corporate Sustainability Reporting Directive as Enforced Institutional Change
ABSTRACT The year 2025 marked an important phase in the implementation of the Corporate Sustainability Reporting Directive (CSRD) with companies of a certain size in the European Union (EU) being obliged to report for the first time under CSRD rules.
Taina Tervonen +2 more
wiley +1 more source
THE INFLUENCE OF SPECIAL ITEMS TO CORE EARNINGS IN EARNINGS MANAGEMENT AT MANUFACTURING COMPANIES LISTED IN JAKARTA STOCK EXCHANGE [PDF]
This paper examines the classification of items within the income statement as an earnings management tool. Evidence is consistent with managers opportunistically shifting expenses from core expenses (cost of goods sold and selling, general, and ...
Pratama, Fajar Vishnu, Rahmawati,
core
Coherence and Adaptivity in Frameless Rendering-A Practical and Information Theoretic Analysis
Virtual and Augmented Reality applications demand low-latency rendering. Adaptive Frameless Rendering (AFR) techniques offer a potential alternative to currently dominating non-adaptive double-buffered real-time 3D rendering techniques.
Abhinav Dayal +3 more
doaj +1 more source
Lifetime Analysis of Grid‐Tied Photovoltaic System Considering DC–DC Converter Ripple and Efficiency
This work presents a comprehensive lifetime analysis of a two‐stage grid‐tied photovoltaic (PV) system by incorporating critical factors such as input current ripple and operating voltage variations, which are often neglected in conventional studies.
Surla Vishnu Kanchana Naresh +2 more
wiley +1 more source

