Results 121 to 130 of about 51,347 (262)

ESG Decoupling Phenomenon: A Systematic and Bibliometric Analysis

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT ESG decoupling, defined as the gap between a firm's ESG disclosures and its actual practices, poses a critical challenge to corporate sustainability. Using the PRISMA protocol, 451 articles were selected for a comprehensive bibliometric and systematic literature review to map the intellectual structure and thematic evolution of the research on
Maryam Laeeq   +2 more
wiley   +1 more source

Beyond the ESG Facade: Measuring and Addressing Corporate ‘Lip Service’

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Amid growing global attention to environmental, social and governance (ESG), this study examines the misalignment between ESG disclosures and actual practices—termed ‘lip service’—using data from Chinese firms from 2006 to 2022, constructing an index to quantify it.
Jia Xu, Mingwei Liu, Helen X. H. Bao
wiley   +1 more source

Multimodal Monolingual Comparable Corpus Alignment

open access: yes, 2013
L'augmentation de la production des documents électroniques disponibles sous forme du texte ou d'audio (journaux, radio, enregistrements audio de télévision, etc.) nécessite le développement d'outils automatisés pour le suivi et la navigation. Il devrait être possible, par exemple, lors de la lecture d'un article d'un journal en ligne, d'accéder à des ...
openaire   +1 more source

Measuring Corporate Alignment With the Circular Economy: a Text‐Based Circularity Index From Mandatory Non‐Financial Disclosures

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The transition to a circular economy (CE) has become a strategic priority for firms, yet empirical assessments of corporate circularity remain fragmented and heavily dependent on structured indicators or self‐reported metrics. This paper proposes a novel, text‐based circularity index derived from mandatory non‐financial statements of large ...
Giuseppe Pernagallo   +2 more
wiley   +1 more source

Reporting What Matters, or Reporting What Looks Good? Materiality and Balance in Post–Rana Plaza Apparel Sustainability Disclosure

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Sustainability reports (SRs) are widely criticized for vague disclosures and selective emphasis on positive outcomes, yet systematic research on two core SR challenges remains limited: materiality (whether disclosed content is relevant) and balance (whether both achievements and challenges are reported).
Mahsa Mohammadrezaei   +1 more
wiley   +1 more source

From Policy to Practice: A Global Review of Circular Economy Strategy Documents in Construction Using NLP

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study explores how circular economy (CE) principles are incorporated in construction‐related policy roadmaps worldwide, addressing the growing need for effective resource strategies in a highly material‐intensive sector. National strategic CE documents from 57 countries were analyzed using natural language processing techniques, and then ...
Aidana Tleuken   +5 more
wiley   +1 more source

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