Results 121 to 130 of about 3,052,713 (245)

ESG Disclosure Quality as Organizational Information Processing: Comparing Human Coding, Rule‐Based Automation, and LLM Semantic Scoring

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how different scoring architectures evaluate the same ESG disclosure text and produce different ESG disclosure‐quality scores. Using sustainability‐related reports published by Korean listed firms during 2020–2021, the study compares three approaches: Human‐ESG based on a structured nine‐item disclosure‐quality rubric, Rule‐
Jaehyun Park
wiley   +1 more source

Examining ESG Performance Through TNFD‐Aligned Disclosure Practices

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines adherence to the Taskforce on Nature‐related Financial Disclosures (TNFD) framework in relation to the ESG performance of non‐financial and non‐utility S&P 500 firms. Drawing on legitimacy, stakeholder, and institutional monitoring theories, we construct measures of TNFD, nature‐related risk and opportunity indicators for ...
Dauda Bola Abdulsalam, Duminda Kuruppuarachchi, Helen Roberts   +2 more
wiley   +1 more source

GEN? lexical: n

, 2007
pe:location,...] from AH entry 1 spans subs [[id:l ocation1,type:location,...] ] ***Accessibility information: location1:[ifocus:dgifocus,owner:caller,reuse:[ri( 1,eq)]]. city1:[ifocus:dgifocus,owner:caller,reuse:]. GEN?
Gen Lexical N, Ids To
core  

The role of syllable structure in lexical segmentation: Helping listeners avoid mondegreens. [PDF]

, 2000
One challenge for theories of word recognition is to determine how the listener recovers the intended lexical segmentation in continuous speech.
Dumay, Nicolas, Content, Alain, Frauenfelder, Uli, Frauenfelder, Uli H, Frauenfelder, Ulrich Hans   +4 more
core  

Navigating Paradoxes for Strategic Business Models: Toward Shared Automated Vehicles in Europe

Business Strategy and the Environment, EarlyView.
ABSTRACT How can paradoxical tensions in the integration of shared automated vehicles in Europe be navigated to build sustainable business models? Prior research often separates economic, social, and environmental dimensions, overlooking how their interdependencies generate tensions across organizational levels.
Denise Feldmann, Daniel Luiz de Mattos Nascimento, Yelena Smirnova, Piera Centobelli   +3 more
wiley   +1 more source

Editorial: Words in the world

Frontiers in Communication, 2023
Gary Libben, Gonia Jarema, Juhani Järvikivi, Eva Kehayia   +3 more
doaj   +1 more source

Multidimensional Sustainability Performance Measurement in the Banking Industry: A Data‐Driven Grey Decision‐Support Framework

Business Strategy and the Environment, EarlyView.
ABSTRACT Given the critical role that banks play in sustainable development through their financial intermediation and capital allocation functions, assessing their sustainability performance has become an increasingly important research issue.
Özcan Işık, Mohsin Shabir, Alparslan Oğuz, Okan Alkan   +3 more
wiley   +1 more source

Board Gender Diversity and the Quality of Corporate Climate Impact Disclosure: UK Evidence

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how board gender diversity influences the quality of corporate climate impact disclosure, a critical element of firms' environmental transparency. Focusing on UK nonfinancial firms, we draw on gender socialisation and critical mass theories to explore how diverse boards contribute to strategic climate reporting.
Mahmoud Elmarzouky, Sabrina Khemiri, Doaa Shohaieb   +2 more
wiley   +1 more source

SeLeCT: a lexical cohesion based news story segmentation system [PDF]

, 2004
In this paper we compare the performance of three distinct approaches to lexical cohesion based text segmentation. Most work in this area has focused on the discovery of textual units that discuss subtopic structure within documents.
Carthy, Joe, Smeaton, Alan F., Stokes, Nicola   +2 more
core   +2 more sources

Disclosure, Verification, and Value: The Impact of Climate Risk Disclosure on Institutional On‐Site Research and Economic Consequences

Business Strategy and the Environment, EarlyView.
ABSTRACT Based on signaling theory and information asymmetry theory, this study uses a sample of Chinese A share listed firms from 2012 to 2023 to examine the effect of climate risk disclosure (CRD) on institutional on‐site research and its economic consequences.
Sha Tang, Chante Jian Ding, Abdullahi D. Ahmed   +2 more
wiley   +1 more source