Results 41 to 50 of about 526 (236)
From Text to Value: Measuring and Pricing Firm Climate Risk Exposure
Business Strategy and the Environment, EarlyView.ABSTRACT We examine how the prominence and tone of climate risk disclosures affect firm value and strategic climate positioning for large European nonfinancial companies. We developed a firm‐level climate risk exposure (CRE) index that assesses climate risks within corporate narratives across four EU categories: transition risk, physical risk ...
Stefano Dell'Atti +2 more
wiley +1 more source
Revista de Lingüística y Lenguas Aplicadas, 2011 Dentro del Modelo Léxico-Construccional (MLC), una plantilla léxica (PL) es una meta-entrada que codifica los rasgos sintácticos, semánticos y pragmáticos o de registro relevantes para un predicado, y constituye uno de los pivotes centrales del MLC ...
Mª Beatriz Pérez Cabello de Alba +2 more
doaj +1 more source
When Nature Counts: Corporate Biodiversity Attention and Access to Bank Finance
Business Strategy and the Environment, EarlyView.ABSTRACT This paper investigates whether corporate attention to biodiversity influences firms' access to bank loans, an overlooked question in the emerging biodiversity–finance literature. Using a novel, text‐based measure constructed from 446 biodiversity‐related keywords and applied to Chinese A‐share listed firms from 2000 to 2023, we show that ...
Ruxiao Li +3 more
wiley +1 more source
CEO Managerial Ability and the Strategic Repetition of Climate Disclosures
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines whether CEO managerial ability shapes the repetition of firms' climate‐related disclosures in mandatory 10‐K filings. Climate reporting is highly judgment based and central to firms' broader climate‐risk management strategies, yet little is known about why some firms repeatedly use similar climate narratives and others ...
Javad Rajabalizadeh
wiley +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT The study examines how narrative disclosure tones (NDTs) and corporate governance mechanisms (CGMs) affect sustainability reporting practices (SRP) in an emerging economy. Data from 125 non‐financial firms in Pakistan, spanning 2011–2022, are utilized. SRP is measured using both GRI and the novel IFRS S1 standards‐based indices. Three NDTs are
Arshad Hasan +2 more
wiley +1 more source
Tracking Climate and Environmental Attention: A News‐Based Composite Index
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT This study introduces the Climate and Environmental Attention Index, a composite indicator that tracks media attention to climate and environmental issues. Based on the Semantic Brand Score, the proposed index extracts significant signals from unstructured text, going beyond traditional measures of word frequency and sentiment.
Gianna Figà‐Talamanca +3 more
wiley +1 more source
Corporate Social Responsibility and Environmental Management, EarlyView.ABSTRACT The increasing salience of climate change has intensified attention to the roe of ESG ratings in shaping firms' green innovation. We examine the link between ESG performance and green innovation, highlighting the role of participation in global innovation networks.
Miaomiao Tao +3 more
wiley +1 more source
Digital and Gender Attributes of IC in Sustainability Reporting of Italian Firms
Corporate 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
The Curriculum Journal, EarlyView.Abstract This contribution critically analyses the main international educational frameworks for teachers' digital competence, highlighting both critical issues and potential in relation to their professional development and the need to update school curricula.
Daniela Marzano +3 more
wiley +1 more source
Emergence of Social Reality in the Ontological model of the Lexical Concepts and Constructions.
, 2017 As argued by the cognitive linguistic theories (Langacker 2008), language is a symbolic tool that enables human representation and the categorization of the world. This implies that language(s) conveys the knowledge about the world, but also models our representation of the world (Searle 2010:61, Casasanto 2016). This paper addresses the possibility to
openaire +3 more sources