Results 161 to 170 of about 9,138 (211)

Speaking About Artificial Intelligence for Sustainability—How Employees’ Perception of Credibility Shapes Their Initial Attitudes Toward AI Adoption

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Companies increasingly claim to adopt artificial intelligence (AI) not only for economic but also for ecological and social purposes. However, in light of rising greenwashing, bluewashing, and ethics washing, the impact of the communicated rationale on employees' initial attitude toward AI introduction remains unclear.
Marco Baumgartner   +3 more
wiley   +1 more source

Digital and Gender Attributes of IC in Sustainability Reporting of Italian Firms

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Italian listed enterprises increasingly rely on intellectual capital (IC) to enhance competitiveness and sustainability performance. As IC, comprising human, structural, and relational capital, is rarely recognised in financial statements due to the lack of standardised frameworks, its disclosure has gained relevance in sustainability ...
Alessandra Buonasera, Simona Catuogno
wiley   +1 more source

Fintech Policy and the Rise of Green Technological Inventions

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Technological transformation can enhance enterprises' green invention by promoting knowledge spillovers, alleviating financial constraints, and supporting innovative business models. Within this framework, our study investigates the effect of technological infrastructure construction on green technology invention, using the ‘Fintech China ...
Tao Huang   +3 more
wiley   +1 more source

Resolution of Null and Overt Pronouns in Catalan: An Eye Tracking Study. [PDF]

open access: yesJ Psycholinguist Res
Bel A   +4 more
europepmc   +1 more source

From Data to Action: The Role of Reports and Certifications in Driving Corporate Sustainability

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Corporate sustainability has become a central issue for businesses, driven by environmental, social and governance pressures and stakeholder expectations. The present study aimed to assess how reports and certifications influence motivations, operational practices and perceptions of obstacles, verifying whether these tools promote sustainable ...
Stefano Cianciotta   +4 more
wiley   +1 more source

When CSR Gaps Become Competitive Signals: How CEO Motivation Shapes Competitive Dissimilarity

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Prior research has primarily examined corporate social responsibility (CSR) directed toward stakeholders such as investors, consumers, and regulators, signaling trustworthiness and positive moral character. However, nonmarket strategies such as CSR may also be interpreted by firms in relation to competitors, suggesting that CSR may influence ...
Sascha P. Klein
wiley   +1 more source

The Language of Greenwashing: SDG Omission and Opportunity‐Oriented Environmental Tone as Alert Metrics in Green Bond Disclosures

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Green bonds play a central role in sustainable finance, yet concerns about greenwashing raise questions about the credibility of issuers' sustainability disclosures. Using dictionary‐based methods and domain‐specific BERT transformer models, this paper proposes two greenwashing alert metrics and investigates their performance by analyzing ...
Andrea Nicolodi   +4 more
wiley   +1 more source

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