Search Results (227)

The experiences and repercussions of the cross-border migration process on family life have not yet been synthesized. This study aimed to synthesize the best available qualitative findings on this theme. A systematic review of qualitative evidence with meta-synthesis was conducted. Articles were identified according to predefined extraction criteria in the first half of 2025, across seven databases: Web of Science, MEDLINE/PubMed, PsycINFO, LILACS, CINAHL, SCOPUS, and Social Science Citation Index. Two researchers independently screened and appraised the reports, assessing methodological quality and systematically recording and analyzing relevant information. A protocol was registered in PROSPERO (ID: CRD42024505655). Fifty studies were included, and three main themes emerged: (a) living in multiple possible contexts, where space and relationships influence family functionality, including reduced family time due to long working hours, substance use, fear of losing cultural roots, new financial responsibilities, and the desire to return to the country of origin; (b) challenges and repercussions on family life after migration, such as increased family conflicts, mental health problems, separation, and loss of ties; (c) strategies for maintaining family functioning, including role adjustment, strengthening of family ties, and support through cultural and religious practices. Families undergoing migration face multiple challenges in their new environments, revealing the complexity of adapting to diverse cultural and social contexts. These findings highlight the need to address the emotional and social demands of migrant families to improve well-being and integration. Understanding these dynamics allows healthcare professionals to design culturally sensitive interventions that promote reception and inclusion. Full article

Background/Objectives: Socioeconomic stressors, such as financial strain, rising living costs, and perceived price burden, have gained relevance in the post-pandemic period and may adversely affect adolescent mental health. This study examined the association between subjective financial stress and symptoms of depression, anxiety, and emotional/behavioral difficulties among adolescents in Northern Italy. Methods: Data were obtained from the 2025 Corona and Psyche South Tyrol (COP-S) population survey. A total of 2554 adolescents aged 11–19 years and their parents participated; 1598 adolescents provided complete data for analyses of socioeconomic stressors (parent-reported Family Affluence Scale III, adolescent self-reported and parent proxy and self-reported burden due to price increases). Mental health outcomes included depressive symptoms (PHQ-2), generalized anxiety (SCARED-GAD), and emotional/behavioral difficulties (SDQ). Associations were assessed using chi-square tests, Kendall’s tau correlations, and two-factor ANOVA models. Results: Elevated depressive symptoms were present in 10.7% of adolescents, emotional/behavioral difficulties in 13.9%, and anxiety symptoms in 27.9% of adolescents. Female adolescents consistently showed higher symptom levels in all domains. Self-reported financial burden was the strongest and most consistent correlate of mental health problems, demonstrating small-to-moderate positive correlations with depressive symptoms (τ = 0.20, p < 0.001), emotional/behavioral difficulties (τ = 0.14, p < 0.001), and anxiety (τ = 0.25, p < 0.001). Parent-reported burden showed weaker and less consistent associations, and the Family Affluence Scale III was not significantly related to any of the mental health outcomes. ANOVA models indicated that adolescents’ own perception of financial burden significantly predicted anxiety levels in both age groups (11–14 and 15–19 years), whereas discrepancies between adolescent and parent burden perceptions were particularly relevant among younger adolescents. Conclusions: In this affluent European region, subjective financial strain, especially adolescents’ perception of burden due to rising prices, is a stronger determinant of depressive symptoms, anxiety, and psychosocial difficulties than parental burden reports or structural affluence indicators. Adolescents, especially females, appear to be particularly vulnerable. These findings underscore the importance of addressing subjective financial stress in adolescent mental health and public health strategies. Full article

Over the last decade, there has been a significant increase in banks’ investment in technology, alongside a substantial rise in CEO compensation. Research on executive compensation has primarily focused on traditional performance metrics, such as return on assets and return on equity, as well as governance factors. Investigating the nexus between fintech adoption and CEO compensation introduces a new perspective on the determinants of CEO pay and how technological transformation influences executive remuneration structures. This study investigated the relationship between Chief Executive remuneration and fintech adoption among banks listed on the Johannesburg Stock Exchange. There is a lack of literature on the impact of technology adoption on CEO compensation in developing and emerging economies. The quantitative longitudinal study, conducted over 15 years from 2010 to 2024, collected secondary data from the annual reports of six banks and the IRESS database. A panel data fixed effects regression analysis was employed to analyze the data. CEO compensation included both salary and total compensation. Fintech variables used for the study included automated teller machines, mobile banking, and internet banking. The findings revealed a positive relationship between CEO salary and the rollout of ATMs and mobile banking, while an inverse relationship was noted between salary and internet banking. Similarly, total compensation showed an inverse relationship with the adoption of ATMs and internet banking, whereas mobile banking had a positive effect on total compensation. Understanding how technology impacts CEO compensation can help remuneration committees ensure that CEO pay is linked to the value that infrastructure investments bring to an organization, rather than simply the number of innovations introduced. This understanding will also help solve the principal-agent problem, as it will ensure technology innovations that enhance firm performance are rewarded. In the context of emerging markets, the study’s findings suggest that organizations should recognize and formalize pay linked to digital transformation, rather than focusing solely on short-term financial metrics. This also suggests the need to develop guidelines for executive remuneration disclosure related to the technology sector. The close connection between fintech adoption and technological and regulatory risks highlights the need to balance incentive structures that reward innovation with risk-adjusted performance measures. Full article

Background/Objectives: Chronic obstructive pulmonary disease (COPD) remains a major global health problem, affecting over 300 million people worldwide. Its high morbidity and mortality rates impose substantial psychosocial and financial burdens on patients and healthcare systems. In the emergency setting, managing acute exacerbations of COPD (AECOPD) poses a major clinical challenge, as these patients often present with multi-organ dysfunction secondary to hypoxia and hypercapnia. Identifying reliable prognostic biomarkers could improve early risk stratification, guide therapeutic decisions, and enhance patient outcomes. Methods: This multicenter, prospective, observational study aims to evaluate the prognostic significance of several novel biomarkers—resistin, club cell secretory protein 16 (CC16), interleukin-6 (IL-6), tumor necrosis factor-alpha (TNF-α), S100β protein—alongside conventional markers such as N-terminal-pro–B-type-Natriuretic-Peptide (NT-proBNP), D-dimer, high-sensitivity troponin I (hs-cTnI), C-reactive protein (CRP), and procalcitonin in patients with AECOPD admitted to the Emergency Department (ED). Blood samples will be collected at admission. The novel biomarkers (resistin, CC16, IL-6, TNF-α, S100β) will be measured using standardized ELISA kits, while conventional biomarkers (NT-proBNP, troponin I, CRP, procalcitonin) will be analyzed using routine automated clinical laboratory methods. Correlations between biomarker levels, clinical and imaging data, severity scores (GCS, SOFA, CFS, Ottawa COPD Risk Scale, DECAF, BAP-65), and short-term outcomes (hospital discharge status and 28-day survival) will be assessed. The study has received approval from the Ethics Committee of the “Iuliu-Hatieganu” University of Medicine and Pharmacy, Cluj-Napoca, and all participating hospitals. Written informed consent will be obtained from all participants or their legal representatives. Results: This study protocol does not report results, as data collection and analysis are ongoing. Conclusions /Expected Impact: By identifying novel biomarkers with prognostic and pathophysiological relevance, this research aims to inform the development of early risk stratification tools and support future evidence-based approaches to the management of critically ill COPD patients in the ED. Full article

The scope of this topic stems from the change in insurance companies and the subsequent transition to IFRS 17. The new code came into force on 1 January 2023. Therefore, the purpose of this article is to compare the two standards in terms of methodology and process logic. To highlight the new aspects of the new standard and to present the author’s view that IFRS 17 provides more opportunities for timely action and intervention by company management in the processes and improvement of results compared to IFRS 4. To examine how the application of the standard has affected the strategy for recognising, measuring, and reporting liabilities under insurance contracts, as well as financial results in the insurance sector in China. The study uses a mixed approach, combining a comparison of IFRS 4 and IFRS 17 with examples illustrating actual practice in the sector to examine differences in accounting treatment. It cites examples from European and Asian traders to assess how things will develop in practice. Contribution: This study adds new evidence on the impact of IFRS 17 on value and profit management. Our study found that the new standard introduces a single model for measuring insurance contracts, which significantly increases transparency and comparability in financial statements. Furthermore, one of its most important findings is that, with the equalisation of the margin on contractual services and the recognition of profits over the entire term of insurance contracts, the balance sheets for all years will show more consistent reports of profits and losses. It also calls for attention to the challenges insurers met in developing cash flow discounting methods or putting the general measurement model into effect. Overall, the report found that search engine IFRS 17 has made comparability and transparency better while making suggestions to industry stakeholders about what problems came out when they were discovered afterwards. Full article

Background: Cardiological conditions in adolescents can impair health-related quality of life (HRQoL), influencing physical, emotional, and social functioning. Identifying sociodemographic and psychosocial determinants is essential for targeted multidisciplinary interventions involving pediatric cardiologists, nurses, and psychologists. This study assessed HRQoL in hospitalized adolescents with cardiologic problems. Methods: A cross-sectional study was conducted among 100 adolescents aged 11–18 years hospitalized in a pediatric cardiology ward in Poland (June–December 2022). HRQoL was measured using the validated Polish version of the KIDSCREEN-52 questionnaire. Data on demographics, family and financial situation, and pain were collected. Non-parametric tests and Spearman’s correlations were applied; p < 0.05 was considered significant. Results: The highest HRQoL scores were observed in Social Acceptance (mean 86.3 ± 17.9), while the lowest scores were found in School Environment (49.2 ± 21.4). Boys had significantly higher Physical Well-being and Self-perception scores than girls (p = 0.019, p = 0.031). Older age correlated negatively with Moods and Emotions (r = −0.216, p = 0.031) and Peer Relationships (r = −0.300, p = 0.002). Rural residence was associated with stronger family relationships (p = 0.025). A better financial status correlated with higher family relationship and financial resource scores. Pain was linked to poorer physical and emotional well-being. Conclusions: The health-related quality of life (HRQoL) of adolescents hospitalized for cardiac conditions is mainly affected by socio-demographic factors, such as gender, age, place of residence, perceived socioeconomic status, and experiences of pain and discomfort. Girls, older adolescents, urban residents, and those reporting poorer socioeconomic conditions and pain had lower HRQoL scores in specific areas. Conversely, family structure and the presence of chronic diseases did not significantly influence HRQoL outcomes. Full article

Battery-powered applications are rapidly spreading in handheld, domestic, business and power storage appliances and in propelling a range of electric vehicles. Fast developments of new battery technology sparked an equally fast development of a new and wide range of applications, showing new safety problems at the same time. The acceptability of these new safety risks across the range has so far not been thoroughly assessed due to lack of statistical incident data. This study explores the wide range of new technology-based battery applications where people are exposed to these hazards, gathers credible incident scenarios and assesses currently available means for incident prevention and mitigation. Battery fire, explosion and toxic fume incidents are emerging as key safety issues in aerospace, shipping, transport and storage, waste handling, the high-risk chemical industry, domestic appliances, industrial power storage, road traffic and carparks. Incidents are causing severe injuries, death and considerable environmental impacts and financial losses. Implementation of both preventive and repressive safety measures is ongoing, yet complicated due to re-ignition and chemicals involved in battery fires. New firefighting strategies and techniques are needed. The authors present an indicative risk assessment based on the presence of risk factors, as derived from a triangulation of experiences reported from practice, scientific literature findings and expert interviews, thereby initiating a risk-based perspective. Several ways to move forward are recommended. Full article

The importance of sustainability continues to grow, and various standards now combine to form an important mechanism that underpins the entire sustainability management system. These standards originate from five main international organisations and standard-setting bodies: (1) The Climate Disclosure Project, (2) The Climate Disclosure Standards Board, (3) The Global Reporting Initiative, (4) The International Integrated Reporting Council, and (5) The Sustainability Accounting Standards Board. In addition to these specific bodies, the European Union issues The European Sustainability Reporting Standards. Digitisation is a key tool to improve the measurement and monitoring of sustainability. In Lithuanian financial institutions, ERP, Clarity AI, and artificial intelligence are critical tools alongside external ESG rating providers such as MSCI ESG, Sustainalytics, Refinitiv, and Bloomberg. Existing research often focuses on large multinational institutions or EU-level policy, with limited attention paid to how financial companies address the practical challenges of sustainability—particularly in Lithuania. This article addresses this gap in the research, consulting seven experts to explore the performance of financial companies, their use of sustainability standards, and the key challenges encountered during implementation. To achieve these aims, a structured survey analysing the issues posed by sustainability management is presented, with a particular focus on using standards to discuss problems in this area through exploratory analysis. The interviews produce insights that can help shape the future of sustainability management from the perspectives of both stakeholders and policymakers, as well as providing promising directions for future research. Full article

Background and Aims: In recent decades, lifestyle patterns have undergone significant transformations, particularly in low- and middle-income countries (LMICs). These changes have contributed to a dual nutritional crisis characterized by the coexistence of undernutrition and overweight/obesity, commonly referred to as the Double Burden of Malnutrition (DBM). Compounding this issue is the persistent prevalence of parasitic infections, due to poor personal hygiene and sanitation practices which further exacerbate nutritional imbalances, creating what is now recognized as the Triple Burden of Malnutrition (TBM). This review aims to explore the evolving lifestyle factors that have contributed to the emergence of the DBM and to examine its intersection with parasitic infections. The focus is particularly on South Asian low- and middle-income countries, where these overlapping burdens present a significant public health challenge. By highlighting the interconnectedness of malnutrition, obesity, and parasitic diseases, this study seeks to provide a comprehensive understanding of the current nutritional landscape in South Asian LMICs and to inform future health interventions and policies. Methods: This study was conducted using published and unpublished secondary data that are available on websites and other printed materials. One of the main requirements is date, with 2013 being regarded as the initiative’s landmark. Another crucial factor is the availability of the entire article. For this study, only research publications published in English were taken into consideration. Zotero was used for compilation. The majority of the analysis was performed using percentages and ratios. A thorough evaluation of all the studies’ methodology, design, execution, and reporting was performed in order to spot any systematic flaws in this study. Results: Only 45 of the 105 full-text papers that were screened met the requirements for inclusion. Of these studies, 15 satisfied the inclusion and exclusion requirements. The results show that China, with a comparatively higher income level status, has more prevalence of overweight and obesity among children (11.5%) and women (34.6%) than India (2.1% of OWOB among children and 20.6% among women). Nepal stands behind China and India with 1.2% of OWOB among children and between them with 22.2% OWOB among women. Interestingly, among the three South Asian nations, India has the highest stunting, wasting, and underweight among children (38.4%, 21%, and 35.7%, respectively) followed by Nepal (35.8%, 9.7%, and 27%) and China (8.1%, 2%, and 2.5%). This study finds no significant difference in the prevalence of intestinal parasitic infections among OWOB and underweight populations. This review finds that the DBM along with parasitic infections has resulted in a Triple Burden of Malnutrition, which is currently a major public health issue in low- and middle-income countries in South Asia. Discussion: The various types of malnutrition were once thought of and treated as distinct public health problems, but the new understanding is that undernutrition and overnutrition are linked, and that in order for policy solutions to be successful, double-duty measures that simultaneously address multiple dimensions must be put in place. When the DBM is combined with parasite illnesses, it becomes the Triple Burden of Malnutrition, which is the primary cause of the financial burden in LMICs. China has the worst obesity problem, yet it also has more obesity-related laws and intervention programs than India and Nepal combined. All three nations, however, have failed to stop or deal with the dramatic increase in OWOB over the last 20 years. For effective implementation and results, genetic and psychological factors must also be taken into account when developing policies and programs to tackle the obesity epidemic, undernutrition, and parasite diseases. Conclusions: The prevalence of the DBM has been rising globally, with South Asia seeing a faster rate of increase. A growing DBM is favorably correlated with national economic development. In South Asian LMICs, the DBM combined with parasite diseases has resulted in a Triple Burden of Malnutrition, a debilitating illness. Full article

Social farming combines agricultural, social, and healthcare functions, and Animal-Assisted Interventions (AAIs) are increasingly being applied within this framework. Despite their potential, cattle are excluded from Italian guidelines and rarely studied. This pilot study explored the feasibility, effects, and economic sustainability of cow-assisted interventions within social farming in Umbria, Italy. It represents an original and innovative contribution, drawing attention to the therapeutic potential of the human–cow relationship. The study presents an experimental cow therapy protocol and proposes behavioral monitoring tools designed both for people with different disabilities and for the animals involved. Four Red Pied Valdostana cows were involved in structured sessions with three groups: adolescents removed from families, young adults with mental health disorders, and individuals with eating disorders. Activities included observation, feeding, grooming, problem solving, and leading. Human outcomes were assessed regarding emotional, relational, and behavioral dimensions, and animal welfare was continuously monitored. A cost analysis was also conducted for Animal-Assisted Activity (AAA), Animal-Assisted Education (AAE), and Animal-Assisted Therapy (AAT). Participants reported improved self-esteem, emotional expression, and social interaction; the eating disorder group showed greater openness toward dairy consumption. Animal welfare remained stable with high tolerance to handling. Costs were driven mainly by professional staff rather than animal care, with average hourly costs of €74.51 (AAA), €144.99 (AAE), and €172.41 (AAT). The comparative analysis demonstrates a clear trade-off: as the intervention shifts from recreational (AAA) to educational (AAE) and finally to therapeutic (AAT), the financial investment increases in parallel with the level of professionalization, personalization, and expected clinical outcomes. Cow-assisted interventions proved to be safe, feasible, and beneficial, supporting their potential inclusion in Italian guidelines on AAIs. Full article

Background: In psychiatry, gambling is classified as an addiction-related disorder and is characterized by a persistent, problematic pattern of behaviour that leads to significant distress and functional impairment. This study aims to explore the prevalence, underlying motivations, and potential academic impact of gambling behaviours among medical students in Poland. Methods: An anonymous online survey was conducted among students from multiple medical universities across Poland. Participants completed a sociodemographic questionnaire and the South Oaks Gambling Screen (SOGS). Respondents who reported any past or current gambling activity were additionally asked about their motivations and potential academic consequences. Results: The study included 281 participants. Active or past gambling was reported by 55% of respondents, with men significantly more likely to gamble currently. Women were predominantly non-problem gamblers, whereas men more often scored within the “some problems” range on the SOGS. Motivations also differed: women emphasised financial gain, while men cited fun, socializing, and competition. Lottery and scratch cards were most popular overall, though men preferred skill-based and casino activities. Conclusions: Although participants showed relatively low levels of gambling involvement, their risk of developing pathological gambling was comparable to that of the general population. Gender influenced involvement in different gambling patterns. Full article

Large language models (LLMs) now match or exceed human performance on many open-ended language tasks, yet they continue to produce fluent but incorrect statements, which is a failure mode widely referred to as hallucination. In low-stakes settings this may be tolerable; in regulated or safety-critical domains such as financial services, compliance review, and client decision support, it is not. Motivated by these realities, we develop an integrated mitigation framework that layers complementary controls rather than relying on any single technique. The framework combines structured prompt design, retrieval-augmented generation (RAG) with verifiable evidence sources, and targeted fine-tuning aligned with domain truth constraints. Our interest in this problem is practical. Individual mitigation techniques have matured quickly, yet teams deploying LLMs in production routinely report difficulty stitching them together in a coherent, maintainable pipeline. Decisions about when to ground a response in retrieved data, when to escalate uncertainty, how to capture provenance, and how to evaluate fidelity are often made ad hoc. Drawing on experience from financial technology implementations, where even rare hallucinations can carry material cost, regulatory exposure, or loss of customer trust, we aim to provide clearer guidance in the form of an easy-to-follow tutorial. This paper makes four contributions. First, we introduce a three-layer reference architecture that organizes mitigation activities across input governance, evidence-grounded generation, and post-response verification. Second, we describe a lightweight supervisory agent that manages uncertainty signals and triggers escalation (to humans, alternate models, or constrained workflows) when confidence falls below policy thresholds. Third, we analyze common but under-addressed security surfaces relevant to hallucination mitigation, including prompt injection, retrieval poisoning, and policy evasion attacks. Finally, we outline an implementation playbook for production deployment, including evaluation metrics, operational trade-offs, and lessons learned from early financial-services pilots. Full article

Background: Prostate cancer (PCa) is one of the most common malignancies among men in Saudi Arabia and contributes significantly to cancer-related morbidity and mortality. The objective of this survey was to evaluate community awareness and screening practices related to PCa among men in the Asir region of Saudi Arabia. Method: A cross-sectional study was conducted from 5 October to 25 December 2024 among men aged 40 and above in the Asir region, excluding those with a prior PCa diagnosis. Using convenience sampling, 399 participants were recruited via social media and community outreach. Data were collected through a self-administered online questionnaire covering demographics, medical history, PCa knowledge, information sources, prevention, screening awareness, and barriers. Informed consent was obtained from all participants. Results: The study comprised 399 male participants, with 37.09% aged 40–50, 36.34% aged 51–60, and 26.56% over 60. Most participants (363; 90.97%) were married, 245 (61.4%) had a university education, 282 (70.67%) lived in urban areas, and 180 (45.11%) were employed. Over half of the participants, 222 (55.63%), had a personal history of prostate problems. Additionally, 272 (68.17%) had health insurance, and 153 (38.34%) reported a monthly income between 10,000 and 14,999 SAR. The study found that 329 (82.5%) participants had good knowledge of PCa but only 197 (49.4%) had good awareness of screening methods. Key predictors of good awareness of PCa screening included a personal history of prostate problems (odds ratio—OR = 4.791, p = 0.000, confidence interval—CI 2.727–8.418) and health insurance (OR = 0.359, p = 0.000, CI 0.203–0.636). Common barriers to screening were affordability, n = 116 (29.07%), and perceived good health, n = 201 (50.37%). Additionally, 154 participants (38.59%) found screening uncomfortable, while 156 (39.59%) believed the Digital Rectal Exam (DRE) was harmful or embarrassing. Significant differences in perceived barriers were found based on age (F = 11.449, p < 0.001), education (F = 2.608, p = 0.051), occupation (F = 3.668, p = 0.026), family history (F = 17.407, p < 0.001), and income (F = 5.148, p = 0.006). Conclusions: The study highlights a significant gap between general knowledge and specific awareness of prostate cancer (PCa) screening among men in the Asir region. Although 82.5% demonstrated good overall knowledge, only 49.4% were aware of screening methods, and just 44.36% had undergone PSA testing. Common barriers included perceived good health, fear of diagnosis, embarrassment, and financial concerns. However, due to the use of convenience sampling, online distribution, and geographic restriction to the Asir region, the findings may not be generalizable to the broader male population in Saudi Arabia, particularly older men and those in rural areas. Addressing these gaps requires targeted education, empowerment of healthcare providers, and coordinated public health strategies to enhance early detection and reduce the PCa burden. Full article

Background/Objectives: Given the heterogeneous nature of long COVID, its treatment and management remain challenging. This study aimed to investigate whether poor pre-pandemic sleep quality, its deterioration during the peak of the pandemic, and circadian preference increase the risk of long COVID symptoms. Methods: An online survey was conducted between 9 October and 12 December 2022, with 384 participants who had recovered from COVID-19 at least three months prior to data collection. Participants were categorized based on the presence of at least one long COVID symptom. Logistic regression models assessed associations between sleep-related variables and long COVID symptoms. Results: Participants with long COVID symptoms reported significantly poorer sleep quality, higher perceived stress, greater somatic and cognitive pre-sleep arousal, and elevated levels of post-traumatic stress symptoms, anxiety, depression, and aggression. Fatigue (39.8%) and memory problems (37.0%) were the most common long COVID symptoms. Sleep deterioration during the pandemic peak was reported by 34.6% of respondents. Pre-pandemic poor sleep quality, its deterioration during the pandemic, and poor sleep at the time of the survey were all significantly associated with long COVID. An extreme morning chronotype consistently predicted long COVID symptoms across all models, while an extreme evening chronotype was predictive only when accounting for sleep quality changes during the pandemic. COVID-19 frequency, severity, financial impact, and somatic pre-sleep arousal were significant predictors in all models. Conclusions: Poor sleep quality before the pandemic and its worsening during the pandemic peak are associated with a higher likelihood of long COVID symptoms. These findings underscore the need to monitor sleep health during pandemics and similar global events to help identify at-risk individuals and mitigate long-term health consequences, with important clinical and societal implications. Full article

This study examines the influence of ethical leadership on corporate sustainability and financial performance, highlighting the moderating effect of firms’ commitment to the United Nations Sustainable Development Goals (SDGs). Utilizing panel data from 420 automotive companies spanning 2015 to 2024, the analysis applies the System Generalized Method of Moments (GMM) to control for endogeneity and unobserved heterogeneity. All data were gathered from the Refinitiv Eikon Platform (LSEG) and annual reports. Panel GMM regression is used to estimate the relationship to deal with the endogeneity problem. The results reveal that ethical leadership significantly improves corporate sustainability performance—measured by ESG scores from Refinitiv Eikon and Bloomberg—as well as financial indicators like Return on Assets (ROA) and Tobin’s Q. Additionally, firms that demonstrate breadth (the range of SDG-related themes addressed), concentration (the distribution of non-financial disclosures across SDGs), and depth (the overall volume of SDG-related information) in their SDG disclosures gain greater advantages from ethical leadership, resulting in enhanced ESG performance and higher market valuation. This study offers valuable insights for corporate leaders, policymakers, and investors on how integrating ethical leadership with SDG alignment can drive sustainable and financial growth. Full article