Digital and Gender Attributes of IC in Sustainability Reporting of Italian Firms
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
Prenatal Volume in the Bilateral Superior Temporal Gyrus Associates With Children's Expressive Vocabulary at 24-36 Months. [PDF]
Werwach A +10 more
europepmc +1 more source
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
microntology: a lightweight, data-driven controlled vocabulary to describe earth's microbial habitats. [PDF]
Fullam A +4 more
europepmc +1 more source
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
Self-Care Behaviors in Osteoporosis: A Cross-Cultural Study Using Multidimensional Analysis of Textual Data. [PDF]
Tedesco C +14 more
europepmc +1 more source
A Framework for Impression Management in Extra‐Financial Reporting
ABSTRACT This paper examines how organisations employ impression management tactics in extra‐financial reporting, particularly in the context of environmental, social and governance (ESG) concerns. As stakeholder scrutiny and regulatory expectations intensify, organisations increasingly shape non‐financial disclosures to influence perceptions of ...
Laura Ribeiro +3 more
wiley +1 more source
Comparative analysis of text readability and writing styles in AI-generated vs. Human-written academic abstracts. [PDF]
Zou Y, Kuek F, Ng KH, Cheng X.
europepmc +1 more source
Talk or Walk: Evidence on the Impact of Green Reporting on Corporate Green Growth
ABSTRACT This study presents novel insights on modeling whether green reporting is merely talk or effectively drives corporate green growth, which is an essential factor for sustainable development and addressing environmental and climate‐related challenges.
Shengying Shi, Hamdan Al‐Jaifi
wiley +1 more source
The Swiss Personalized Health Network Metadata Catalog: Platform for Health Data Discovery and Exploration Based on Findable, Accessible, Interoperable, and Reusable Principles. [PDF]
Witte H +5 more
europepmc +1 more source

