Results 191 to 200 of about 59,202 (216)

Abnormal Sustainability Reporting Tone and the Value Relevance of Accounting Fundamentals

Corporate 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, Alessandro Corrado, Luca Ferri, Annamaria Zampella   +3 more
wiley   +1 more source

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

Corporate 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

From Blue Economy to Blue Marketing: Linking Consumer Engagement and Corporate Strategy for Ocean Sustainability—Theoretical Foundations and Propositions

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Blue economy advocates the sustainable use of marine resources while fostering economic growth and environmental preservation. Yet many business sectors still pursue extractive practices that undermine marine ecosystems and disregard consumers' sensitivity.
Maria Irene Prete, Antonio Mileti, Diego Gabriele Coppola   +2 more
wiley   +1 more source

Stakeholder Divergence in Sustainability Materiality Assessments: Evidence From a European Corporate Group Under the Corporate Sustainability Reporting Directive

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines differences in stakeholders' perceptions of ESG issues in a European corporate group and their implications for double materiality assessment under the Corporate Sustainability Reporting Directive. Drawing on stakeholder theory, it analyses survey responses from 15 stakeholder groups and compares perceived ESG importance ...
Agnieszka Szulc‐Obłoza, Dominik Śliwicki, Monika Pietkiewicz, Marlena Ciechan‐Kujawa, Magdalena Osińska   +4 more
wiley   +1 more source

Digital competencies in the EFL classroom: What is (or isn't) part of the curriculum for pre‐service primary EFL teachers at Spanish universities?

The Curriculum Journal, EarlyView.
Abstract The digital age has revolutionized many aspects of citizens' everyday lives, including educational systems, as Information and Communication Technologies (ICT) have been integrated into the curriculum at all educational levels. In the case of English as a foreign language (EFL), many studies support that ICTs contribute positively to the ...
María Felicidad Tabuenca Cuevas, Francisco Pradas Esteban, María Ribes Lafoz   +2 more
wiley   +1 more source

Perceptions about Ethnozootechny in Animal Science education in Brazil

The Curriculum Journal, EarlyView.
Abstract This study analysed the knowledge and perceptions of students, professors and coordinators regarding Ethnozootechny in Animal Science education in Brazil. A quantitative, descriptive‐exploratory study was conducted using a structured questionnaire applied to 316 participants from Animal Science courses across all five regions of the country ...
Thiago Vasconcelos Melo, Anderson Alvarenga Pereira, Diego Azevedo Mota, Ezequiel Redin, Luciane da Costa Barbe   +4 more
wiley   +1 more source

The Pontus Question : memorandum submitted to the Peace Conferenceon March 10, 1920 / by The Pontus Delegation.

Pontus Delegation.
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Managerial delegation, network externalities and loan commitment

Manchester School, 2023
Leonard F S Wang
exaly  

Culture and management control interdependence: An analysis of control choices that complement the delegation of authority in Western cultural regions

Accounting, Organizations and Society, 2020
David S Bedford, Carsten Rohde, Piotr Bednarek   +2 more
exaly  

Vertical product differentiation, managerial delegation and social welfare in a vertically-related market

Mathematical Social Sciences, 2021
Leonard F S Wang, Xingtang Wang
exaly