The influence of sense of agency on learning structured regularities: an artificial grammar learning study. [PDF]
Haxhi R, Woźniak M, Wykowska A.
europepmc +1 more source
Too Complex to Control? How Firms Navigate Scope 3 Governance Under Institutional Uncertainty
ABSTRACT As Scope 3 emissions make up the largest share of many firms' carbon footprints, firms face growing pressure to manage emissions beyond their direct control. Ongoing revisions of the CSRD, the GHG Protocol, and the SBTi Net‐Zero Standard further increase regulatory and methodological uncertainty.
Victoria Fohrer +2 more
wiley +1 more source
Rules railroad: Syntax-inspired diagrams for visualizing and understanding rule-based model specifications. [PDF]
Patel RJ, Blinov ML.
europepmc +1 more source
Does the CEO's Attention Affect How Well the Firm Performs Environmentally?
ABSTRACT This study explores whether CEOs' environmental attention (CEA) enhances firms' environmental performance. Drawing on attention‐based and upper echelons theories, which emphasize that executives' cognitive focus shapes organizational outcomes, we argue that CEOs who devote greater attention to environmental issues are more likely to integrate ...
Salah Aldain Abdullah Alshorman +2 more
wiley +1 more source
Beyond "Taiji Diagram": how multimodal metaphor deciphers Yin Xu and Yang Xu through Traditional Chinese Medicine science communication short videos. [PDF]
Wang S, Wang M, Ng LS, Shaari AH.
europepmc +1 more source
The Dark Side of AI Readiness? Institutional Logics, Signalling and Carbon Transition Risk
ABSTRACT The influence of institutional environments on corporate sustainability is well established, yet how digital readiness restructures institutional logics and signalling mechanisms through which firms manage carbon transition risk (CTR) remains undertheorised.
Emilia Vann Yaroson +5 more
wiley +1 more source
The body in language, the language beyond the body: embrainment and graded embodiment in the evolution and use of language. [PDF]
Arbib MA, Cuccio V.
europepmc +1 more source
ABSTRACT This study analyzes the relationship between sustainability reporting quality (SRQ) and earnings management (EM) in an emerging economy and investigates the moderating role of ethical leadership. Analyzing 531 firm‐year observations from mandatory reports (2022–2024), SRQ is measured via a 51‐indicator index, while EM is proxied by the ...
Taghred Mokhtar Sayed Moawad +2 more
wiley +1 more source
Calendar Horizon as a Boundary Affordance: An Attempt-Centric Eye-Tracking Analysis of Calendar Scheduling Interfaces. [PDF]
Xie N, Wang Y, Liu Y.
europepmc +1 more source
ABSTRACT This study theorises and empirically tests performative purpose alignment theory (PPAT), which conceptualises corporate purpose as a performative artefact materialised through discursive and multimodal signals. To operationalise this, we introduced the SDG–Purpose Alignment Index (SPAI), a computational construct that quantifies the thematic ...
Augustine Okeke, Ifeanyi Ugbebor
wiley +1 more source

