Results 211 to 220 of about 3,499,925 (293)

SDG Reporting in Spanish Listed Companies: A Longitudinal Industry‐Level Analysis Using Natural Language Processing (2018–2023)

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study analyzes the evolution of Sustainable Development Goal (SDG) disclosure among IBEX 35 companies between 2018 and 2023, combining natural language processing for disclosure measurement with negative binomial generalized linear mixed models incorporating financial and governance controls.
Francisco Aguado‐Correa   +5 more
wiley   +1 more source

From Dictionaries to Deep Learning: A Systematic Mapping Review of the Natural Language Processing Tasks Used to Analyze Sustainability Reports

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study aims at shedding light on the vast landscape of natural language processing (NLP) tasks used when analyzing sustainability reports or sustainability within integrated annual reports. A systematic literature review is carried out, identifying 160 studies of relevance.
Hannes Cordes
wiley   +1 more source

Differential Associations Between ESG Performance, Firm Value, and Profitability: Evidence From S&P 500 Companies in Energy and Energy‐Related Sectors

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Amid the growing prominence of sustainability considerations in financial decision‐making, the question of how environmental, social, and governance (ESG) performance translates into measurable financial outcomes has become particularly salient for industries exposed to intense regulatory pressure and environmental scrutiny, such as the energy
Fatih Akdeniz   +2 more
wiley   +1 more source

Beyond the Badge: Do Sustainable Business Certifications Reflect Employees' Workplace Experiences? Evidence From Employee‐Reported Workplace Evaluations

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the relationship between sustainability certifications and employee satisfaction by conceptualizing certifications as external signals and internal organizational resources. Drawing on signaling theory and the resource‐based view (RBV), a purposively selected dataset of 172 certified firms and a comparison group of 20,026 ...
Malte Bau, Sumaya Islam, Michael Wunsch
wiley   +1 more source

Insights Into the Roles of the Corporate Governance Mechanism in Sustainability Assurance Practices

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Our study explores the roles of corporate governance mechanisms in sustainability assurance practices in China through 40 semi‐structured interviews with sustainability reporting preparers and assurance providers. Guided by framing theory, the findings unveil distinct frames of the two groups perceiving governance of sustainability assurance ...
Cong Mu   +2 more
wiley   +1 more source

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