Search Results (39)

Sustainability reporting has emerged as a pivotal tool for corporate accountability, integrating environmental, social, and economic performance into transparent disclosures that align with global frameworks such as the Global Reporting Initiative (GRI) Standards and the United Nations Sustainable Development Goals (SDGs). This study evaluates the environmental sustainability performance of Turkey’s automotive manufacturing sector by analyzing the extent and depth of GRI-based disclosures and their alignment with SDG targets. A mixed-method approach, combining quantitative Key Performance Indicator (KPI) coverage analysis with qualitative content assessment, was applied to sustainability reports from 12 major manufacturers. By identifying the most frequently reported indicators, assessing their coverage of economic, environmental, and social dimensions, and evaluating their direct relevance to specific SDGs, this research fills a critical gap and provides actionable insights for policymakers, industry leaders, and sustainability practitioners. The results indicate that while social indicators achieve the highest average disclosure rate (77.3%), environmental themes dominate narrative emphasis, reflecting sectoral materiality and regulatory pressures rather than proportional (KPI) coverage. Key gaps include underreporting of governance-related SDGs (e.g., SDG 5, SDG 8, SDG 16), limited target-level mapping, and a lack of measurable, outcome-based indicators. The study proposes a structured methodology for linking GRI metrics to SDG targets, enabling more consistent benchmarking and highlighting opportunities for balanced integration across all sustainability pillars. The findings contribute to both academic discourse and industry practice by demonstrating the need to bridge the gap between quantitative breadth and qualitative depth in sustainability reporting, ensuring more robust alignment with the 2030 Agenda. Full article

Background: Adaptogens, commonly used as traditional herbal medicinal products for the relief of symptoms of stress, such as fatigue and exhaustion, belong to a category of physiologically active compounds related to the physiological process of adaptability to stressors. They are used both as pharmaceuticals in medicine and as dietary supplements or nutraceuticals in nutrition, depending on the doses, indications to treat diseases, or support health functions. However, such a dual-faced nature of adaptogens can lead to inconsistencies and contradictory outcomes from Food and Drug regulatory authorities in various countries. Aims: This narrative literature review aimed to (i) specify five steps of pharmacological testing of adaptogens, (ii) identify the sources of inconsistencies in the assessment of evidence the safety, efficacy, and quality of multitarget adaptogenic botanicals, and (iii) propose potential solutions to address some food and drug regulatory issues, specifically adaptogenic botanicals used for prevention and treatment of complex etiology diseases including stress-induced, and aging-related disorders. Overview: This critically oriented narrative review is focused on (i) five steps of pharmacological testing of adaptogens are required in a sequential order, including appropriate in vivo and in vitro models in animals, in vitro model, and mechanisms of action by a proper biochemical assay and molecular biology technique in combination with network pharmacology analysis, and clinical trials in stress-induced and aging-related disorders; (ii) the differences between the requirements for the quality of pharmaceuticals and dietary supplements of botanical origin; (iii) progress, trends, pitfalls, and challenges in the adaptogens research; (iv) inadequate assignment of some plants to adaptogens, or insufficient scientific data in case of Eurycoma longifolia; (v) inconsistencies in botanical risk assessments in the case of Withania somnifera. Conclusions: This narrative review highlights the importance of harmonized standards, transparent methodologies, and a balanced, evidence-informed approach to ensure consumers receive effective and safe botanicals. Future perspectives and proposed solutions include (i) establish internationally harmonized guidelines for evaluating botanicals based on their intended use (e.g., pharmaceutical vs. dietary supplement), incorporating traditional use data alongside modern scientific methods; (ii) encourage peer review and transparency in national assessments by mandating public disclosure of methodologies, data sources, and expert affiliations; (iii) create a tiered evidence framework that allows differentiated standards of proof for traditional botanical supplements versus pharmaceutical candidates; (iv) promote international scientific dialogs among regulators, researchers, and industry to develop consensus positions and avoid unilateral bans that may lack scientific rigor; (v) formally recognize adaptogens a category of natural products for prevention stress induced brain fatigue, behavioral, and aging related disorders. Full article

The growing influence of social media personalities in shaping consumer behavior presents significant opportunities and challenges for marketers. This research integrates Social Identity Theory with the influencer marketing literature to investigate how influencer self-disclosure affects word-of-mouth intentions through consumer identification. Across four experiments (N = 1048), we demonstrate that high influencer self-disclosure consistently increases consumers’ word-of-mouth intentions compared to low self-disclosure. Consumer identification with the influencer mediates this relationship, providing a psychological mechanism through which personal narratives translate into advocacy behaviors. Furthermore, we identify two important boundary conditions: self-concept clarity moderates the relationship between self-disclosure and identification, with stronger effects for consumers experiencing identity uncertainty; and cultural collectivism orientation moderates the identification-to-WOM pathway, with collectivistic mindsets amplifying the translation of identification into advocacy. These findings contribute to both theory and practice by elucidating the psychological processes underlying influencer effectiveness and offer strategic guidance for optimizing influencer communication across diverse consumer segments and cultural contexts. Full article

This study aims to examine how organizations disclose Circular Economy (CE) information through multimodal communication. While conventional reporting often fails to capture the complexity of CE, we adopt a Multi-Discourse Analysis (MDA) framework that integrates textual, numerical, visual, spatial, and sensory dimensions. The methodology involves a qualitative content analysis of non-financial reports from 13 Italian electronics firms, a sector with a high environmental impact and low circularity. Key findings show a dominance of textual narratives and increasing use of numerical indicators aligned with the European Union Taxonomy. Visual elements are underutilized and largely symbolic, reflecting a product-centric rather than systemic view of circularity. The spatial dimension, operationalized through ESRS E5 categories, reveals fragmented CE integration and limited forward-looking financial disclosures. The sensory dimension, assessed via integrated thinking, highlights a polarization between firms that embed CE into strategy and those that do not. Recommendations are provided to enhance the clarity, comparability, and strategic relevance of CE disclosures, with implications for corporate practice, regulatory development, and future research. Overall, this study advances the understanding of CE by applying MDA to reveal the interplay of communicative modes, the gaps in systemic representation, and the degree of strategic integration in sustainability reporting. Full article

Background: Undergraduate nursing students (UNSs) often enter clinical training just as they are still mastering the emotional labor of the profession. In Nepal, where teaching hierarchies discourage upward dialogue and hospitals routinely struggle with overcrowding, supply shortages, and outward nurse migration, these learners confront a distinct, under-documented burden of psychological distress. Objective: This study examines how UNSs interpret, negotiate, and cope with the mental health challenges that arise at the intersection of cultural deference, resource scarcity, and migration-fueled uncertainty. Methods: A qualitative design employing reflexive thematic analysis (RTA), guided by the Reflexive Thematic Analysis Reporting Guidelines (RTARG), was used. Fifteen second-, third-, and fourth-year Bachelor of Science in Nursing students at a major urban tertiary institution in Nepal were purposively recruited via on-campus digital flyers and brief in-class announcements that directed students (by QR code) to a secure sign-up form. Participants then completed semi-structured interviews; audio files were transcribed verbatim and iteratively analyzed through an inductive, reflexive coding process to ensure methodological rigor. Results: Four themes portray a continuum from silenced struggle to systemic constraint. First, Shrouded Voices, Quiet Connections captures how students confide only in trusted peers, fearing that formal disclosure could be perceived as weakness or incompetence. Second, Performing Resilience: Masking Authentic Struggles describes the institutional narratives of “strong nurses” that drive students to suppress anxiety, adopting scripted positivity to satisfy assessment expectations. Third, Power, Hierarchy, and the Weight of Tradition reveals that strict authority gradients inhibit questions in classrooms and clinical placements, leaving stress unvoiced and unaddressed. Finally, Overshadowed by Systemic Realities shows how chronic understaffing, equipment shortages, and patient poverty compel students to prioritize patients’ hardships, normalizing self-neglect. Conclusions: Psychological distress among Nepalese UNSs is not an individual failing but a product of structural silence and resource poverty. Educators and policymakers must move beyond resilience-only rhetoric toward concrete reforms that dismantle punitive hierarchies, create confidential support avenues, and embed collaborative pedagogy. Institutional accountability—through regulated workloads, faculty-endorsed wellbeing forums, and systematic mentoring—can shift mental health care from a private struggle to a shared professional responsibility. Multi-site studies across low- and middle-income countries are now essential for testing such system-level interventions and building a globally resilient, compassionate nursing workforce. Full article

This study explores how corporate governance reforms can enhance financial reporting quality and organizational transparency, focusing on Greece’s transition from Law 3016/2002 to Law 4706/2020. The legislative reform aimed to modernize governance structures, align national practices with international standards, and strengthen investor protection in a post-crisis economic environment. Moving beyond a simple legal comparison, the study examines how Law 3016/2002’s formal compliance model contrasts with Law 4706/2020’s more substantive accountability framework. We hypothesize that Law 4706/2020 introduces substantively stronger governance mechanisms than its predecessor, thereby improving transparency and investor protection, while compliance with the new law imposes materially greater administrative and financial burdens, especially on small- and mid-cap firms. Methodologically, the research employs a narrative literature review and a structured comparative legal analysis to assess the administrative and financial implications of the new law for publicly listed companies, focusing on board composition and diversity, internal controls, suitability policies, and disclosure requirements. Drawing on prior comparative evidence, we posit that Law 4706/2020 will foster governance and disclosure improvements, enhanced oversight, and clearer board roles. However, these measures also impose compliance burdens. Due to the heterogeneity of listed companies and the lack of firm-level data following Law 4706/2020’s implementation, the findings are neither fully generalizable nor quantifiable; future quantitative research using event studies or panel data is required to validate the hypotheses. We conclude that Greece’s new framework is a critical step toward sustainable corporate governance and more transparent financial reporting, offering regulators, practitioners, and scholars examining legal reform’s impact on governance effectiveness and financial reporting integrity. Full article

Spirituality has gained increasing legitimacy in psychotherapy; however, certain spiritual experiences, such as past life memories, remain marginalized in clinical settings. These experiences often arise outside therapy and may hold deep existential meaning for individuals, yet patients frequently hesitate to disclose them in conventional psychotherapy for fear of being pathologized. This qualitative study examines how individuals who experienced past life memories outside therapy decided whether to share them during psychotherapy, how therapists responded, and how these responses influenced the therapeutic process. Fifteen participants who had undergone conventional psychotherapy were interviewed using a hermeneutic phenomenological approach. The findings reveal that participants perceived their experiences as vivid and transformative, yet many refrained from sharing them due to concerns about stigma and clinical judgment. When disclosures occurred, therapist responses ranged from validating to dismissive, at times resulting in iatrogenic harm affecting the therapeutic alliance and patients’ willingness to continue. Participants expressed a desire for therapeutic spaces that could respectfully engage with spiritually meaningful experiences. The study introduces the concept of Spiritual-Psychoeducation as a potential framework for supporting the integration of such narratives in therapy. These findings suggest a need for expanded clinical sensitivity to anomalous spiritual experiences, divine gifts within the therapeutic process, as meaningful elements of psychological healing. Full article

This study investigates the influence of exposure to climate change on the readability of narrative disclosures in annual reports. Analyzing a sample of 38,229 firm-year observations from 2002 to 2022, the study provides evidence supporting the information obfuscation hypothesis. Specifically, it finds that exposure to climate change is linked to less readable annual reports. This effect is both statistically and economically significant; a one standard deviation increase in climate change exposure leads to an 8.5% reduction in readability. Moreover, this effect is particularly evident among firms operating in environmentally sensitive industries, as well as those characterized by weak corporate culture. Additional tests indicate that the different aspects of climate change exposure (opportunity, physical, and regulatory) are individually associated with a decrease in readability of annual reports, with the physical dimension exerting the most significant impact. The findings underscore the necessity of implementing measures to mitigate climate change exposure and enhance sustainable business environments, such as transitioning to renewable energy sources (such as solar, wind, and hydro), minimizing dependence on fossil fuels, minimizing emissions from industries and transportation, sourcing low-carbon materials, adopting circular economy models, directing capital toward climate-friendly projects, and managing climate risks through catastrophe bonds and climate insurance. The significance of these actions is underscored by the impact of climate change on firms’ information environments, as documented in the current study. Full article

Background: Digital twin (DT) technology, integrated with artificial intelligence (AI) and machine learning (ML), holds significant potential to transform oncology care. By creating dynamic virtual replicas of patients, DTs allow clinicians to simulate disease progression and treatment responses, offering a personalized approach to cancer treatment. Aim: This narrative review aimed to synthesize existing review studies on the application of digital twins in oncology, focusing on their potential benefits, challenges, and ethical considerations. Methods: The narrative review of reviews (NRR) followed a structured selection process using a standardized checklist. Searches were conducted in PubMed and Scopus with a predefined query on digital twins in oncology. Reviews were prioritized based on their synthesis of prior studies, with a focus on digital twins in oncology. Studies were evaluated using quality parameters (clear rationale, research design, methodology, results, conclusions, and conflict disclosure). Only studies with scores above a prefixed threshold and disclosed conflicts of interest were included in the final synthesis; seventeen studies were selected. Results and Discussion: DTs in oncology offer advantages such as enhanced decision-making, optimized treatment regimens, and improved clinical trial design. Moreover, economic forecasts suggest that the integration of digital twins into healthcare systems may significantly reduce treatment costs and drive growth in the precision medicine market. However, challenges include data integration issues, the complexity of biological modeling, and the need for robust computational resources. A comparison to cutting-edge research studies contributes to this direction and confirms also that ethical and legal considerations, particularly concerning AI, data privacy, and accountability, remain significant barriers. Conclusions: The integration of digital twins in oncology holds great promise, but requires careful attention to ethical, legal, and operational challenges. Multidisciplinary efforts, supported by evolving regulatory frameworks like those in the EU, are essential for ensuring responsible and effective implementation to improve patient outcomes. Full article

The chairperson’s statement (CS) has evolved into a key component of corporate reporting, offering an authoritative, high-level summary of a company’s activities, initiatives, operations, financial performance, and achievements over the preceding financial year, along with insights into future outlooks. Recognised for its informative value, the CS is consistently ranked by stakeholders as the most read and most influential section of the integrated report. Despite its importance, the CS is also a platform where corporate management often engages in impression management (IM) to portray a biased and overly positive image of the company. This study conducted a systematic literature review to examine the IM tactics employed within the CS. Based on the findings, an integrative conceptual framework was developed. Identified IM tactics include readability, textual characteristics, the influence of culture, legal systems and capital markets, paratext and intertextuality, the tone of language, forward-looking statements, retrospective sense-making, ambiguous language, the use of photographs and graphs, impersonalisation and evaluative language, and self-serving attributions. The results highlight that the study of IM strategies in CSs represents a rich and relevant research domain that warrants deeper exploration. Given its qualitative complexity and underexplored dimensions, this area offers several promising avenues for future investigation. Full article

Childhood sexual abuse (CSA) is a prevalent form of violence against children, associated with profound negative impacts on survivors’ health and well-being. In Bangladesh, sociocultural and economic barriers hinder CSA prevention and intervention, particularly for vulnerable populations such as transgender individuals. This study explores the experiences of CSA among Bangladeshi transgender individuals, focusing on their coping mechanisms and resilience-building strategies. A qualitative narrative approach was employed, using life story-telling interviews with four transgender CSA survivors, and data were analyzed thematically. The findings reveal significant challenges, including social exclusion, humiliation, and lack of family support. Participants reported experiencing physical injuries, mental trauma, and loss of trust due to CSA, while the conservative nature of Bangladeshi society often prevented them from disclosing their abuse or seeking healthcare. These barriers exacerbate health inequalities among gender-minority children. Despite these adversities, participants described engaging in resilience-building strategies such as self-care, personal development, advocacy, and efforts to derive meaning from their experiences, while highlighting the perceived importance of family support. This study provides insights into the unique experiences of transgender CSA survivors in Bangladesh and calls for efforts towards gender-inclusive education, mental health support, and further research to address CSA-related adversity, encourage disclosure, and promote health equity for gender-minority groups. Full article

This paper examines the impact of audit quality and internal corporate governance mechanisms on segment disclosure. It uses manual content analysis to measure the levels of disclosure for a sample of Egyptian-listed companies from 2015 to 2023. It provides evidence that audit quality, joint audit, gender diversity, and board independence have a positive impact on the segment disclosure level. In contrast, audit opinion, foreign directors, and military background directors have a negative impact on the segment disclosure level in Egypt. Full article

Background/Objectives: Mental health disorders among children and adolescents represent a significant global health challenge, with approximately 50% of conditions emerging before age 14. Despite substantial investment in services, persistent barriers such as provider shortages, stigma, and accessibility issues continue to limit effective care delivery. This narrative review examines the emerging application of conversational artificial intelligence (AI) in pediatric mental health contexts, mapping the current evidence base, identifying therapeutic mechanisms, and exploring unique developmental considerations required for implementation. Methods: We searched multiple electronic databases (PubMed/MEDLINE, PsycINFO, ACM Digital Library, IEEE Xplore, and Scopus) for literature published between January 2010 and February 2025 that addressed conversational AI applications relevant to pediatric mental health. We employed a narrative synthesis approach with thematic analysis to organize findings across technological approaches, therapeutic applications, developmental considerations, implementation contexts, and ethical frameworks. Results: The review identified promising applications for conversational AI in pediatric mental health, particularly for common conditions like anxiety and depression, psychoeducation, skills practice, and bridging to traditional care. However, most robust empirical research has focused on adult populations, with pediatric applications only beginning to receive dedicated investigation. Key therapeutic mechanisms identified include reduced barriers to self-disclosure, cognitive change, emotional validation, and behavioral activation. Developmental considerations emerged as fundamental challenges, necessitating age-appropriate adaptations across cognitive, emotional, linguistic, and ethical dimensions rather than simple modifications of adult-oriented systems. Conclusions: Conversational AI has potential to address significant unmet needs in pediatric mental health as a complement to, rather than replacement for, human-delivered care. Future research should prioritize developmental validation, longitudinal outcomes, implementation science, safety monitoring, and equity-focused design. Interdisciplinary collaboration involving children and families is essential to ensure these technologies effectively address the unique mental health needs of young people while mitigating potential risks. Full article

Sharing disability-related information with an employer to gain workplace adjustments is a complex process for young people with intellectual and/or psychosocial disabilities. We examined the disclosure experiences of young Australians with intellectual and psychosocial disabilities, their subsequent access to workplace adjustments, and their employment outcomes. Using narrative inquiry, we analysed qualitative data collected from 24 interviews with participants with an intellectual (n = 10) and psychosocial disability (n = 14) between 18 and 25 years old recruited as part of an Australian Government-funded Youth Employment Study. Four main narratives emerged among the participants responses. Positions ranged from their having no control over disclosure experiences to a high level of control resulting in access to workplace adjustments. These positions were impingent on their knowledge of rights and adjustments, previous experiences, workplace context, and self-advocacy capacity. Our study provides unique insights into the employment experiences of young people with intellectual and psychosocial disabilities. The findings may inform initiatives aimed at building their capabilities for disclosure to gain workplace adjustments that can improve their employment outcomes in turn. Full article

Despite an increase in the promotion of equal opportunities at work, there is still persistent discrimination against lesbian and gay (LG) workers. In this vein, this study aimed to systematically review the research investigating the peculiarities of the work experience of LG people, particularly considering the theoretical frameworks in the approach to sexual minorities’ work-related issues, as well as individual and contextual variables influencing the work experience and the impact they may have on health and well-being. We explored the PsycArticles, EMBASE, Scopus, and Web of Science electronic databases and the EBSCOHost (PsycInfo, Psychology and Behavioral Sciences Collection) scholarly search engine, between 01/01/2013 to 01/03/2023, with regards to the search terms “lgb*”, “gay*”, “lesbian*”, “homosexual*”, and “sexual minorit*”, associated with “employee*”, ”personnel”, “worker*”, and “staff”, and with “workplace”, “work”, “job”, “occupation”, “employment”, and “career”. Data were narratively synthesized and critically discussed. Of the 1584 potentially eligible articles, 140 papers contributed to this systematic review. Five main theoretical frameworks were identified: (a) minority stress, (b) sexual prejudice and stigma, (c) queer and Foucauldian paradigms, (d) social identity theories, and (e) intersectionality. Furthermore, significant individual (e.g., outness, disclosure, and work–family conflict) and contextual (e.g., heterosexist and heteronormative workplace climate and culture) variables influencing LG people’s work experience were identified. This review highlights the need to develop a unified theoretical model for the construction of specific measurement tools to assess the work experience of LG people and for the implementation of interventions aimed at minimizing the effects of stigma in work contexts. Full article