Results 181 to 190 of about 3,195,764 (287)

Strategic Approaches to ESG Reporting: Analysing ESG Disclosures of Listed Companies

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study adopts an exploratory approach to examine how firms communicate strategic orientation through ESG disclosures. Using a validated dictionary of exploration and exploitation language, we analyse 278 ESG reports from all UAE‐listed companies between 2020 and 2023, classifying ESG disclosures as exploration‐dominant, exploitation ...
Cintia Külzer‐Sacilotto   +1 more
wiley   +1 more source

The liminal ritual pattern of discursive interaction in Vietnamese họ

open access: yes
Trong bài viết này, chúng tôi bắt đầu từ nhận xét rằng tài liệu nghi lễ phổ biến trong đời sống thường ngày của người Việt thường bị bỏ qua trong các nghiên cứu về bản sắc văn hóa Việt Nam (Đỗ, 2003: 88). Thật vậy, các nghi lễ tương tác diễn ngôn của người Việt nhận được tương đối ít sự chú ý trong việc giảng dạy tiếng Việt như một ngoại ngữ (Nguyễn ...
Dallot, Christophe, Dao, Huy Linh
openaire   +1 more source

Talking the Walk: ESG Discourse as Strategic Dynamic Capability

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Conventional wisdom suggests that firms must “walk the talk” on sustainability. In turbulent institutional environments, however, talking increasingly becomes part of the walk, as organizations use sustainability discourse to construct and maintain legitimacy.
Floriana Luisi   +1 more
wiley   +1 more source

Sustainability and Scope: A Comparative Study of Discretion Making for Sustainability

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The measurability of sustainability is a subject of ongoing debate. Discretion is an important antecedent to such valuation yet remains largely unaddressed. Thus, we conduct a cross‐case study of four organizations, finding differences between product and service firms in how they define their sustainability discretion, which is shaped by and,
Annabelle Müller
wiley   +1 more source

Greenwashing Across Industries: A Scoping Review of Explanatory Factors, Reporting Tactics, and Disclosure‐Action Decoupling

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This scoping review provides an industry‐comparative synthesis of greenwashing and disclosure‐action decoupling in sustainability‐related reporting. Guided by PRISMA, it reviews 73 peer‐reviewed articles published between 2016 and 2025 and organizes them into three streams: variable‐based explanatory, report analysis, and disclosure‐action ...
Zhang Yiping   +3 more
wiley   +1 more source

Impact Risk in Impact Investing: A Systematic Review of Impact Risk Drivers and Governance Responses and an Integrative Framework

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study systematically reviews impact risk in impact investing to identify its dimensions, drivers, governance responses, and interrelationships. Drawing on a qualitative thematic analysis of 56 articles published between 2011 and 2025, the review integrates previously fragmented research on impact‐related risks.
Syrus M. Islam, Claire Cui
wiley   +1 more source

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