Results 141 to 150 of about 21,365 (265)

Heritage Policy in Japan

open access: yesJournal of Cultural Economics, 2005
openaire   +1 more source

Culture Matters: Board Gender Diversity and ESG Disclosure in Family Firms

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study analyses how board gender diversity (BGD) affects ESG disclosure in family businesses, focusing on the moderating role of national cultural dimensions. It analyzes a sample of listed non‐financial firms operating in European Union countries.
Anna Maria Moisello   +2 more
wiley   +1 more source

Beyond Governance Attributes: How Fashion Companies Prepare Social Disclosure for the CSRD

open access: yesCorporate 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

Abnormal Sustainability Reporting Tone and the Value Relevance of Accounting Fundamentals

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates whether and how abnormal sustainability reporting tone is associated with the firm's market value and conditions the value relevance of accounting fundamentals. Building on impression‐management theory, the value relevance literature, and recent advances in textual analysis, we focus on the discretionary component of ...
Alessandra Allini   +3 more
wiley   +1 more source

Thresholds: The metaphorical foundations of powerful knowledge

open access: yesThe Curriculum Journal, EarlyView.
Abstract This paper advances a theoretical account of threshold concepts as metaphorical‐relational structures that reorganise meaning across contexts. Building on conceptual metaphor theory, we propose that threshold concepts can be understood as sites of schema‐level reorganisation: deep, embodied patterns of relational logic that scaffold abstract ...
Maria Karrol   +1 more
wiley   +1 more source

Harnessing Diversity: Majority‐Group Acculturation Predicts Creativity and Flourishing Over Time

open access: yesEuropean Journal of Social Psychology, EarlyView.
ABSTRACT Creativity and flourishing are core aims of higher education (HE) institutions and government initiatives globally. Large‐scale projects have linked creativity and flourishing with cultural diversity, yet their associations with majority‐group acculturation (i.e., how members of dominant culture groups adopt minority‐cultural elements and/or ...
David Colledge   +9 more
wiley   +1 more source

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