Results 81 to 90 of about 4,531 (252)
Investor Perception of ESG in Earnings Calls
ABSTRACT This study examines how the communicator's role and the framing of ESG statements affect investor capital allocation in the context of earnings calls. Based on a virtual asset market experiment, the analysis identifies that the assurance and reinforcement of ESG messages have a positive effect of up to 8% on capital allocation, with especially
Felix Bachner
wiley +1 more source
The article examines the problems of informative translation, in particular, translating philosophical texts. The relevance of this research lies in the fact that philosophical texts are used not only by philosophers, but also by scientists of various ...
Yu.A. Borisenko, D.S. Vladimirov
doaj
ABSTRACT Environmentally oriented ventures pursue a dual mission: to create both environmental and financial value. This dual mission adds complexity and can influence ventures' funding prospects, as investors mostly pursue financial motivations.
David Flore +2 more
wiley +1 more source
ABSTRACT Industry 5.0 has emerged to address the limitations of Industry 4.0 by emphasizing inclusive sustainability through environmentalism, human‐centricity, and resilience. However, its development faces barriers across technological, organizational, and social dimensions.
Mohammad Ali Beheshtinia +4 more
wiley +1 more source
TO THE PROBLEM OF DIFFERENT APPROACHES TO THE DISCOURSE ANALYSIS IN MODERN LIN-GUISTICS
The attempt to investigate different approaches to discourse understanding in foreign and Russian linguistics based on the critical analysis of theoretical literature is made in this paper.
Natalia S. Bazhalkina
doaj
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
The article analyses the ways of translating from German and English into Russian the new words and phrases which emerged during the coronavirus pandemic.
T.S. Medvedeva, A.M. Shakhmetova
doaj
ABSTRACT This study explores how circular economy (CE) principles are incorporated in construction‐related policy roadmaps worldwide, addressing the growing need for effective resource strategies in a highly material‐intensive sector. National strategic CE documents from 57 countries were analyzed using natural language processing techniques, and then ...
Aidana Tleuken +5 more
wiley +1 more source
ABSTRACT Climate‐related risks and opportunities have become a central concern for companies as climate change increasingly affects business models, value chains, and long‐term competitiveness. However, limited evidence exists about how corporations confront the attendant practical and strategic challenges of climate‐related risk and opportunity ...
Sebastian Rhein +3 more
wiley +1 more source

