Results 191 to 200 of about 6,752,036 (307)

Environmental, Social, and Governance Information Disclosure: Who Discloses Wins?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT As Environmental, Social, and Governance (ESG) Information Disclosure (ESG‐ID) transitions from voluntary to mandatory disclosure, its drivers and impacts have become focal points of discussion. Existing research, however, lacks integration, which, in turn, has led to fragmented theoretical and practical insights.
Siqi Wang   +3 more
wiley   +1 more source

Measuring What Matters: Constructing an ESG Controversy Index Using AI and Institutional ESG Frameworks

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Environmental, Social, and Governance (ESG) controversies increasingly influence investment decisions, corporate accountability, and sustainability regulation. However, existing commercial controversy measures often rely on proprietary methodologies that limit transparency and make it difficult to understand how controversy assessments are ...
Zeina Samy Mohamed   +3 more
wiley   +1 more source

Learning a common dictionary over a sensor network

open access: yes, 2013
4 pagesInternational audienceWe consider the problem of distributed dictionary learning, where a set of nodes is required to collectively learn a common dictionary from noisy measurements.
Chainais, Pierre, Richard, Cédric
core   +1 more source

An Application of Machine Learning and Textual Analytics for Visualisation and Enhanced Interpretation of Sustainability Disclosure

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Social and environmental accounting provides accountability mechanisms through which organisations communicate their sustainability practices to stakeholders. However, the increasing volume, complexity and diversity of sustainability disclosures make manual content analysis both labour‐intensive and susceptible to subjectivity.
Tarek Rana   +6 more
wiley   +1 more source

Employing Content Analysis in ESG Research: A Systematic Review and Future Research Agenda

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study systematically reviews the application of content analysis in environmental, social and governance (ESG) disclosure research. Although content analysis is widely employed to examine ESG reporting, methodological approaches, disclosure channels and analytical practices remain fragmented, limiting methodological coherence and the ...
Hamed Mohammad Esmail Mohammad   +3 more
wiley   +1 more source

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