Results 81 to 90 of about 3,396 (263)
Environmental, Social, and Governance Information Disclosure: Who Discloses Wins?
Business 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
Three forces of digital capitalism
RUDN journal of SociologyThe article is a review of S. Pfeiffer’s book Digital Capitalism and Distributive Forces, which proposes a new theoretical approach to understanding contemporary capitalist dynamics.
I. V. Chekhovsky, T. I. Chekhovsky
doaj +1 more source
Reflections on Todd Wolfson’s Book “Digital Rebellion: The Birth of the Cyber Left”
tripleC: Communication, Capitalism & Critique, 2015 This article presents a review of and reflections on Todd Wolfson’s (2014) book “Digital Rebellion: The Birth of the Cyber Left”. The book criticises the fetishisation of the digital and the neglect of political organisation and the analysis of class and
Christian Fuchs
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The United States ranks 5th globally in terms of the per capita ecological footprint (ECF) and 2nd in terms of the total ECF and is responsible for intensive energy consumption, resource exploitation, and carbon‐intensive industrial production.
Sheikh Fuzael Rahman +3 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Despite considerable costs associated with environmental certifications, fashion organisations consistently adopt multiple schemes to address sustainability challenges. As key mechanisms of sustainability governance, certifications expand legitimacy signalling opportunities, yet questions remain about their practical implementation and ...
Josephine Alice Mckenzie +2 more
wiley +1 more source
The Age of Questions: Truth Regimes and Subjectivity in the Era of Large Language Models
Behavioral Sciences &the Law, EarlyView.ABSTRACT This essay explores how digital technologies shape subjectivity's infra‐political constitution, focusing on large language models (LLMs) like ChatGPT or Gemini within what philosophers, inspired by Michel Foucault, term the “digital truth regime.” After defining this regime, the essay identifies five key traits of LLMs: presentism in truth ...
Charles Corval
wiley +1 more source
Deepening China’s Infrastructural Capitalism
Weizenbaum Journal of the Digital SocietyThis paper explores the rise of China’s infrastructural capitalism, a stage of global capitalism marked by state-led infrastructure development and the advent of digital platforms. Drawing on political economy and cultural studies, the author frames the
Ngai Pun
doaj +1 more source
Breadth at the Helm: Generalist CEOs and Corporate ESG Performance‐Evidence From China
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Drawing on the Upper Echelons Theory and the Imprinting Theory, this study conjectures that generalist CEOs may have a stronger tendency to pursue environmental, social and governance (ESG) goals. We perform multiple regression analyses with observations of Shanghai and Shenzhen A‐share listed companies from 2010 to 2023 in order to explore ...
Shanmei Luo +4 more
wiley +1 more source
Digital and Gender Attributes of IC in Sustainability Reporting of Italian Firms
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT Italian listed enterprises increasingly rely on intellectual capital (IC) to enhance competitiveness and sustainability performance. As IC, comprising human, structural, and relational capital, is rarely recognised in financial statements due to the lack of standardised frameworks, its disclosure has gained relevance in sustainability ...
Alessandra Buonasera, Simona Catuogno
wiley +1 more source
Beyond Governance Attributes: How Fashion Companies Prepare Social Disclosure for the CSRD
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study examines how social disclosure readiness emerges under the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS) and investigates whether and how, corporate governance supports such readiness within the European fashion companies. By adopting a qualitative case‐study approach,
Sara Ianniello +2 more
wiley +1 more source