Results 151 to 160 of about 3,225,497 (280)

An Application of Machine Learning and Textual Analytics for Visualisation and Enhanced Interpretation of Sustainability Disclosure

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Social and environmental accounting provides accountability mechanisms through which organisations communicate their sustainability practices to stakeholders. However, the increasing volume, complexity and diversity of sustainability disclosures make manual content analysis both labour‐intensive and susceptible to subjectivity.
Tarek Rana   +6 more
wiley   +1 more source

Employing Content Analysis in ESG Research: A Systematic Review and Future Research Agenda

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study systematically reviews the application of content analysis in environmental, social and governance (ESG) disclosure research. Although content analysis is widely employed to examine ESG reporting, methodological approaches, disclosure channels and analytical practices remain fragmented, limiting methodological coherence and the ...
Hamed Mohammad Esmail Mohammad   +3 more
wiley   +1 more source

The complexity of culture in the perspective of object-oriented ontology

open access: yesФилософская мысль
Material and ideal systems, nature and culture demonstrate the unfolding of forms of complexity. The diversity of historical forms of natural and cultural reality is a confirmation of this thesis. Ontic diversity is found both within the framework of nature and within the framework of culture.
openaire   +1 more source

Conceptual Change and Sustainable Business Transformation: A Phenomenon‐Driven Review

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT In this article, we ponder profound questions of societal sustainability transitioning through the concept of conceptual change—a category of change that, compared with other scientific domains, has so far received little attention in scholarship of business.
Jean‐Pierre Imbrogiano   +3 more
wiley   +1 more source

Regenerative Business Between Normative Ambition and Managerial Practice: A Systematic Review Through the Integrated Management Model

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT As the regenerative rhetoric spreads across research and practice, management literature remains fragmented, with no coherent account of how regenerative principles are defined, governed, and enacted at the organizational level. This systematic literature review synthesizes 36 peer‐reviewed articles (2017–2025) through the lens of the ...
Lena Marie Kaufmann, Stephan Hankammer
wiley   +1 more source

Business Model Innovation Under Institutionalized ESG Regulation: An Ontological Account of Paradox Closure

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Institutionalized environmental, social, and governance (ESG) regulation is reshaping how firms justify value, responsibility, and viability across industrial value chains. This paper examines how Corporate Sustainability Reporting Directive requirements enter business model innovation in SMEs embedded in five industrial value chains.
Annabeth Aagaard
wiley   +1 more source

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