Results 81 to 90 of about 26,535 (309)
Corporate ESG Greenwashing: Does Regulatory Proximity Matter?
Business Strategy and the Environment, EarlyView.ABSTRACT Environmental, social, and governance (ESG) greenwashing undermines sustainable development, yet the influence of regulatory proximity on oversight is understudied. By introducing the “distance decay effect” from geoeconomics into ESG misconduct research and using a sample of Chinese listed firms from 2009 to 2022, this study reveals a ...
Weiqi Zhao +4 more
wiley +1 more source
Anthropologie et Santé, 2018 L’article examine la place du secret et du mensonge dans le cadre de la maladie d’Alzheimer et des maladies apparentées. Autour de deux cas singuliers, il analyse les différentes configurations du secret dans leur dimension temporelle et en fonction des espaces sociaux : qui est tenu à écart, qui est impliqué, pour quelles raisons ?
openaire +3 more sources
Al-Qantara : Revista de Estudios ArabesThis article explores the motif of inter- and intra-religious conversion in Aljamiado texts, focusing particularly on the functions and motivations behind its use in preaching.
Olivier Brisville-Fertin
doaj +1 more source
Beyond the ESG Facade: Measuring and Addressing Corporate ‘Lip Service’
Business 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
Business Strategy and the Environment, EarlyView.ABSTRACT Global net‐zero ambitions require transformative strategies to decarbonise carbon‐intensive global value chains (GVCs). This study examines how multinational enterprises (MNEs) in sunset industries integrate carbon capture technologies (CCT) with operational and supply chain dynamics (OSCD) to advance decarbonisation.
Muhammad Mustafa Kamal +6 more
wiley +1 more source
An analysis of the role of the textbook in the construction of accounting knowledge [PDF]
, 2008 This report examines the role of the textbook and training manual in the teaching of introductory financial accounting. Although it has long been recognised that the textbook plays an important role in the education process, the issue has not been ...
Collison, David +3 more
core
Business 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
Tempo Social, 2009 Retomando alguns aspectos da tradição retórica, este artigo analisa a estrutura narrativa de um livro clássico das sociedades de corte -O Cortesão -, mostrando a dissimulação como um elemento-chave tanto para a automodelagem da identidade como para a ...
Valéria Paiva
doaj +1 more source
Simulation, dissimulation et conformité religieuse : Des concepts pour repenser l'histoire du « temps des confessions » ? (France, Italie, Angleterre) [PDF]
, 2004 Colloque organisé par le Centre Gulbenkian et le Centre de l'Occident moderne (Université de Paris IV-Sorbonne) en juin 2004Une tentative d'articuler, à travers l'étude des discours et des représentations de la simulation et de la dissimulation à la ...
Wanegffelen, Thierry
core +1 more source
ESG Controversies in Global Firms: A Black Mark?
Business Strategy and the Environment, EarlyView.ABSTRACT Despite increasing attention paid by companies to sustainability, there is still evidence of environmental, social and governance (commonly referred to as ESG) scandals. As research on this topic is scant, this paper aims to analyse the impact of ESG controversies on firms' sustainability practices, that is, ESG policies, as well as ...
Beatrice Bais, Guido Orzes, Marco Sartor
wiley +1 more source