Results 201 to 210 of about 502,836 (294)

Discursive Governance and Development Goals: A Performative Theory of Corporate Purpose in Sustainability Discourse

Business Strategy and the Environment, EarlyView.
ABSTRACT This study theorises and empirically tests performative purpose alignment theory (PPAT), which conceptualises corporate purpose as a performative artefact materialised through discursive and multimodal signals. To operationalise this, we introduced the SDG–Purpose Alignment Index (SPAI), a computational construct that quantifies the thematic ...
Augustine Okeke, Ifeanyi Ugbebor
wiley   +1 more source

Validated Signalling: How Ownership Structure Enhances ESG Disclosure Credibility in an Emerging Market

Business Strategy and the Environment, EarlyView.
ABSTRACT While signalling theory predicts that ESG disclosure reduces information asymmetry and supports forward‐looking firm valuation, this relationship remains contested in emerging markets with concentrated ownership. Using a panel of 84 Turkish listed firms over 2014–2024 (924 firm‐years) and two‐step system GMM, we examine whether business groups,
Ajab Khan, Alhashmi Aboubaker Lasyoud, Mariam Abbas   +2 more
wiley   +1 more source

ESG Disclosure Quality as Organizational Information Processing: Comparing Human Coding, Rule‐Based Automation, and LLM Semantic Scoring

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how different scoring architectures evaluate the same ESG disclosure text and produce different ESG disclosure‐quality scores. Using sustainability‐related reports published by Korean listed firms during 2020–2021, the study compares three approaches: Human‐ESG based on a structured nine‐item disclosure‐quality rubric, Rule‐
Jaehyun Park
wiley   +1 more source

Auditory Cues Alter the Magnitude and Valence of Subjective Sexual Arousal and Desire Induced by an Erotic Video. [PDF]

Arch Sex Behav
Pfaus JG, Zakreski E.
europepmc   +1 more source

Examining ESG Performance Through TNFD‐Aligned Disclosure Practices

Business Strategy and the Environment, EarlyView.
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, Duminda Kuruppuarachchi, Helen Roberts   +2 more
wiley   +1 more source

Executive‐Reported Organizational AI Implementation Intention: Evidence From Firms Without Recognized Routine AI Implementation

Business Strategy and the Environment, EarlyView.
ABSTRACT Artificial intelligence (AI) is increasingly considered in organizational decisions involving business processes, resource use, governance, and competitive positioning. This study examines executive‐reported organizational AI implementation intention among firms with no stable, continuous, and organizationally recognized routine AI ...
Juan‐Pedro Cabrera‐Sánchez, Luis‐Alfonso Maldonado‐Canca, Ana‐María Casado‐Molina, Célia M. Q. Ramos   +3 more
wiley   +1 more source

Green Intellectual Capital, Sustainability Control Systems, and Environmental Performance: Bridging Natural Resource Orchestration and Levers of Control Perspectives

Business Strategy and the Environment, EarlyView.
ABSTRACT Understanding how organizations translate sustainability‐oriented intangible assets into tangible environmental outcomes remains an important challenge in sustainability accounting and management control research. Drawing on the natural resource orchestration perspective, this study examines how sustainability control systems, grounded in ...
Kaveh Asiaei, Shallini Taneja, Sangeeta Wats, Mahesh Joshi, Omid Barani   +4 more
wiley   +1 more source

Retrospective auditory cues can improve detection of near-threshold visual targets. [PDF]

Sci Rep, 2019
Rimsky-Robert D, Störmer V, Sackur J, Sergent C.   +3 more
europepmc   +1 more source

Bounded Rationality and Greenwashing: An Information‐Architecture Signalling Framework for Verification Frictions and the Disclosure–Performance Gap

Business Strategy and the Environment, EarlyView.
ABSTRACT Green claims pervade corporate communications, yet their informational value varies because stakeholders process them under bounded rationality—scarce attention and costly verification. This paper develops a conceptual signalling framework in which three parameters—signal diagnosticity (D), verification frictions (V) and available attention (A)
Luca Lancini
wiley   +1 more source