Results 221 to 230 of about 2,223,588 (286)
ABSTRACT Recent regulatory initiatives, including the EU Corporate Sustainability Reporting Directive (CSRD), are reinforcing the demand for more structured, transparent, and accessible sustainability reporting. However, empirical evidence on how digital tools influence the narrative dimension of these disclosures remains limited.
Francesco Sotti +2 more
wiley +1 more source
Decoding Chinese speech across multiple neural conditions via EEG: dataset construction and interpretability driven spatial optimization. [PDF]
Wang H +8 more
europepmc +1 more source
ABSTRACT This study examines whether corporate social responsibility (CSR) disclosure in IPO prospectuses functions as a credible sustainability signal and how its credibility influences investor responses in U.S. capital markets. Drawing on a sample of 681 IPOs conducted between 2019 and 2023, we employ textual content analysis to construct a ...
Nesrine Bedoui, Aymen Ajina
wiley +1 more source
A Unified Evaluation Protocol and Late-Fusion System for Monocular Per-Object Distance Estimation in Indoor Scenes. [PDF]
Ali A, Jun Y.
europepmc +1 more source
ABSTRACT This study explores the link between corporate governance and the quality of Materiality Assessment Disclosure (MAD) in sustainability reporting. Based on Agency Theory and the debate over substantive versus symbolic governance, it analyses 138 Italian firms subject to Legislative Decree 254/2016 that published their 2023 Non‐Financial ...
Andrea Bellucci +2 more
wiley +1 more source
ABSTRACT This study develops a financial materiality‐oriented measure of ESG disclosure and examines how sustainability disclosures respond to evolving regulatory frameworks. Focusing on listed food and beverage firms in Japan from 2020 to 2024, we apply the Text Match Pretrained Transformer (TMPT) to assess the semantic relevance between disclosures ...
Siyu Shen +5 more
wiley +1 more source
AI-driven gamification and metacognitive strategy development: a study of primary school English vocabulary learning from a self-regulated learning perspective. [PDF]
Wu H, Wang X.
europepmc +1 more source
Character education as curriculum‐making in the humanities: A scoping review
Abstract This scoping review examines how character education is conceptualised and enacted within humanities curricula across international contexts. While character education is widely promoted as supporting the development of ethical, civic and relational dispositions, its place within curriculum design remains contested, particularly in subjects ...
Jonathon Sargeant, Kylie Trask‐Kerr
wiley +1 more source
How Memory Shapes Second-Language Vocabulary Acquisition in Primary School Learners. [PDF]
Artuso C +3 more
europepmc +1 more source
Thresholds: The metaphorical foundations of powerful knowledge
Abstract This paper advances a theoretical account of threshold concepts as metaphorical‐relational structures that reorganise meaning across contexts. Building on conceptual metaphor theory, we propose that threshold concepts can be understood as sites of schema‐level reorganisation: deep, embodied patterns of relational logic that scaffold abstract ...
Maria Karrol +1 more
wiley +1 more source

