Results 241 to 250 of about 3,172,840 (304)

Abnormal Sustainability Reporting Tone and the Value Relevance of Accounting Fundamentals

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates whether and how abnormal sustainability reporting tone is associated with the firm's market value and conditions the value relevance of accounting fundamentals. Building on impression‐management theory, the value relevance literature, and recent advances in textual analysis, we focus on the discretionary component of ...
Alessandra Allini   +3 more
wiley   +1 more source

Drivers of Sustainability Disclosure in the Healthcare Sector: Empirical Evidence From Portugal

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines the determinants of online sustainability disclosure in the Portuguese public hospital sector, contributing to the growing literature on sustainability disclosure in healthcare organizations from a context that remains largely underexplored.
Yolanda RamĂ­rez, Francisco Montero
wiley   +1 more source

From Ritual to Screen: Documenting <i>Tabuik</i> as Intangible Cultural Heritage. [PDF]

open access: yesF1000Res
Putriani A   +6 more
europepmc   +1 more source

Beyond Reputation: A Function for CSR in the Age of Systemic Crises. Evidence From the Italian Business Landscape

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Corporate Social Responsibility (CSR) and Corporate Sustainability (CS) are historically distinct constructs that have converged to the point of conceptual confusion. This paper operates within the CSR tradition, arguing that authentic CS is structurally impossible without the ethical foundation CSR provides.
Massimo Franchi
wiley   +1 more source

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