Results 191 to 200 of about 1,055,553 (249)
Talk or Walk: Evidence on the Impact of Green Reporting on Corporate Green Growth
ABSTRACT This study presents novel insights on modeling whether green reporting is merely talk or effectively drives corporate green growth, which is an essential factor for sustainable development and addressing environmental and climate‐related challenges.
Shengying Shi, Hamdan Al‐Jaifi
wiley +1 more source
ABSTRACT This paper explores how innovation is organised as a new commons within place‐based experimental settings characterised by institutional plurality. Drawing on scholarship on commons, commoning, and transformative innovation, we approach innovation as a collectively produced resource whose organisation becomes complex in contexts where market ...
Giulia Rossi +2 more
wiley +1 more source
ABSTRACT Recent regulatory initiatives, including the EU Corporate Sustainability Reporting Directive (CSRD), are reinforcing the demand for more structured, transparent, and accessible sustainability reporting. However, empirical evidence on how digital tools influence the narrative dimension of these disclosures remains limited.
Francesco Sotti +2 more
wiley +1 more source
Evolution of Non‐Financial Reporting in Non‐Profit Organizations: The State of the Art
ABSTRACT This study examines the evolution of non‐financial reporting in nonprofit organizations (NPOs) and maps the intellectual and thematic development of the field. A scoping review was combined with bibliometric analysis and manual content analysis to examine 59 peer‐reviewed articles published between 2014 and 2026. Results indicate that research
Beatrice Meo +2 more
wiley +1 more source
ABSTRACT This study examines whether corporate social responsibility (CSR) disclosure in IPO prospectuses functions as a credible sustainability signal and how its credibility influences investor responses in U.S. capital markets. Drawing on a sample of 681 IPOs conducted between 2019 and 2023, we employ textual content analysis to construct a ...
Nesrine Bedoui, Aymen Ajina
wiley +1 more source
Šiame bakalauro darbe nagrinėjamas „TED Talks“ ir „National Geographic“ vaizdo įrašų naudojimas kaip leksinės įvesties šaltinis paaugliams, besimokantiems anglų kalbos kaip užsienio kalbos B1 lygiu. Pagrindinis tyrimo objektas yra šioje medžiagoje vartojama leksika ir jos tinkamumas šio lygio mokiniams.
openaire +1 more source
ABSTRACT This study explores the link between corporate governance and the quality of Materiality Assessment Disclosure (MAD) in sustainability reporting. Based on Agency Theory and the debate over substantive versus symbolic governance, it analyses 138 Italian firms subject to Legislative Decree 254/2016 that published their 2023 Non‐Financial ...
Andrea Bellucci +2 more
wiley +1 more source
ABSTRACT This study develops a financial materiality‐oriented measure of ESG disclosure and examines how sustainability disclosures respond to evolving regulatory frameworks. Focusing on listed food and beverage firms in Japan from 2020 to 2024, we apply the Text Match Pretrained Transformer (TMPT) to assess the semantic relevance between disclosures ...
Siyu Shen +5 more
wiley +1 more source
Character education as curriculum‐making in the humanities: A scoping review
Abstract This scoping review examines how character education is conceptualised and enacted within humanities curricula across international contexts. While character education is widely promoted as supporting the development of ethical, civic and relational dispositions, its place within curriculum design remains contested, particularly in subjects ...
Jonathon Sargeant, Kylie Trask‐Kerr
wiley +1 more source

