Results 171 to 180 of about 175,746,518 (209)

A Framework for Impression Management in Extra‐Financial Reporting

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This paper examines how organisations employ impression management tactics in extra‐financial reporting, particularly in the context of environmental, social and governance (ESG) concerns. As stakeholder scrutiny and regulatory expectations intensify, organisations increasingly shape non‐financial disclosures to influence perceptions of ...
Laura Ribeiro   +3 more
wiley   +1 more source

A Method to Assess Social Sustainability of Multi‐Tier Supply Chains in the Textile Industry

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The EU corporate sustainability due diligence directive mandates human rights due diligence for organizations within their global supply chains. Social sustainability is highly critical in textile supply chains due to widespread poor working conditions.
Francesco Olivero   +4 more
wiley   +1 more source

The Effect of CEO Narcissism on the Quality of Environmental, Social, and Governance Reporting—Evidence From Listed German Companies

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study explores how CEO narcissism—a salient individual trait within the upper echelons of corporate leadership—shapes the quality of environmental, social, and governance (ESG) reporting in large German firms. Drawing on data from 109 DAX, MDAX, and SDAX companies between 2017 and 2021 (545 firm‐year observations), we find that ...
Jennifer Zeppenfeld   +2 more
wiley   +1 more source

Digitalization in Sustainability Reporting and Text Attributes of Non‐Financial Disclosure: Evidence From Italian Listed Companies

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Recent regulatory initiatives, including the EU Corporate Sustainability Reporting Directive (CSRD), are reinforcing the demand for more structured, transparent, and accessible sustainability reporting. However, empirical evidence on how digital tools influence the narrative dimension of these disclosures remains limited.
Francesco Sotti   +2 more
wiley   +1 more source

Digital Transformation: Are Traditional Auditors' Competencies Sufficient for Remote ISO 14001 Audits?

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This article explores how practitioners perceive the effects of digital transformation on ISO 14001 audits and on the competencies required to conduct them remotely. The study draws on 35 semi‐structured interviews with representatives of ISO‐14001‐certified organizations, external auditors, and consultants. While few studies have examined the
Nadjet Tebbal   +2 more
wiley   +1 more source

A Pragmatic Account of the Co-Occurrence of Manner-of-Motion Verbs with Ni-phrases Interpreted as the Goal in Japanese

open access: yesA Pragmatic Account of the Co-Occurrence of Manner-of-Motion Verbs with Ni-phrases Interpreted as the Goal in Japanese
openaire   +1 more source

Agentive Verbs of Manner of Motion in Spanish and English as Second Languages

open access: yesStudies in Second Language Acquisition, 2001
This article presents two experiments that examine the effects of the native language (L1) on the second language (L2) acquisition of argument structure. The linguistic focus is on agentive verbs of directed motion (march, walk) and change-of-state verbs (break, melt) in Spanish and English.
Silvina Montrul
exaly   +3 more sources

Manner-of-Motion Verbs in Wine Description

Journal of Pragmatics, 2007
Manner-of-motion verbs are frequently used in English narratives to portray motion events in vivid terms. This use of motion verbs contrasts with their use in non-narrative texts where the verbs are used to qualify static entities, and often instantiate figurative phenomena.
Rosario Caballero
exaly   +2 more sources

Chapter 3. Common Slavic “Indeterminate” Verbs of Motion Were Really Manner-of-Motion Verbs

Studies in Language Companion Series, 2010
This paper attempts to reinterpret the class of Common Slavic indeterminate verbs of motion, e.g., xoditi ‘walk’, nositi ‘carry’, as manner-of-motion verbs. I examine the attestations of indeterminate verbs of motion in contexts of determinate motion taken primarily from Old Church Slavic and Old Russian texts to form the basis for this ...
Stephen M. Dickey
exaly   +2 more sources

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