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Myriam Juan, Christophe Trebuil
doaj
Examining ESG Performance Through TNFD‐Aligned Disclosure Practices
ABSTRACT This study examines adherence to the Taskforce on Nature‐related Financial Disclosures (TNFD) framework in relation to the ESG performance of non‐financial and non‐utility S&P 500 firms. Drawing on legitimacy, stakeholder, and institutional monitoring theories, we construct measures of TNFD, nature‐related risk and opportunity indicators for ...
Dauda Bola Abdulsalam +2 more
wiley +1 more source
ABSTRACT Climate change has generated an unprecedented expansion of disclosure frameworks, metrics, and governance instruments intended to inform corporate strategy. Yet firms continue to differ markedly in how climate‐related knowledge is interpreted, prioritized, and embedded in decision‐making. This paper addresses this paradox by shifting attention
Giuseppe Modaffari +2 more
wiley +1 more source
ABSTRACT This study examines how different types of board ties affect firm value after revelations of serious corporate misconduct. Prior work has implicitly assumed that board tie benefits are uniform, without examining the alignment between tie‐changing behaviors and the dimension of violated expectations.
Chuljin Park, Yeonji Seo, Taewoo Roh
wiley +1 more source
ABSTRACT Sustainability certifications are increasingly used as strategic tools to advance accountability for environmental sustainability. This study addresses the challenge of fragmented national certification standards by proposing and applying a replicable method to assess the structural robustness and convergence of industry‐specific ...
Teresa Turzo +3 more
wiley +1 more source
From Waste to Worth: The Case for Modular and Upgradable Electronics in a Sustainable Future
ABSTRACT The rapid obsolescence of electronic products poses a major challenge to sustainable development due to rising e‐waste. Modular and upgradable product (MUP) architectures offer a promising approach to extend product lifetimes and reduce environmental impact. This study investigates how consumer perceptions and behaviours affect the adoption of
Mees Groothuis, Negin Salimi
wiley +1 more source
ABSTRACT Given the growing pressure for indigenous stakeholder engagement, this paper explores the extent and nature of indigenous stakeholder engagement disclosures in the sustainability reporting of Australian mining companies. Drawing on stakeholder theory and legitimacy theory, this study explores how large Australian mining companies disclose ...
Md. Moazzem Hossain +5 more
wiley +1 more source
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IEEE Transactions on Professional Communication, 1981
Design technology transfer can be greatly facilitated by studying “the audience” expected to receive and act on the information. Before writing begins, knowledge of the audience should influence design of reports in the various choices made concerning technical level, vocabulary, organization, etc.
openaire +1 more source
Design technology transfer can be greatly facilitated by studying “the audience” expected to receive and act on the information. Before writing begins, knowledge of the audience should influence design of reports in the various choices made concerning technical level, vocabulary, organization, etc.
openaire +1 more source
2023
The Audience Decides argues that the political parties, aided and abetted by mass media, have abdicated one of their most important responsibilities: that of providing and vetting the best leadership options available. The search for followers, ratings, and attention has led to the structure of presidential debates, especially during the primary season,
openaire +1 more source
The Audience Decides argues that the political parties, aided and abetted by mass media, have abdicated one of their most important responsibilities: that of providing and vetting the best leadership options available. The search for followers, ratings, and attention has led to the structure of presidential debates, especially during the primary season,
openaire +1 more source

