Results 91 to 100 of about 13,548 (260)
Who Qualifies to Assure? The Professional and Managerial Capture of Sustainability Assurance
ABSTRACT This study examines how the qualification of assurors in sustainability and environmental reporting assurance (SERA) is constructed and why it remains fiercely contested. Drawing on actor–network theory (ANT) and qualitative evidence from regulators, NGOs, assurors and reporting companies in India, we conceptualise ‘qualification’ as a ...
Flavia Rodricks +2 more
wiley +1 more source
Beyond the Human Negotiator: Generative AI and the Threshold of Autonomous Decision‐Making
ABSTRACT This article provides a comprehensive framework for understanding the role of artificial intelligence (AI) in negotiation, evaluating contemporary systems through the specific case study of Large Language Models (LLMs). To address the lack of established terminology, it first proposes a new typology distinguishing Negotiation Supported by AI ...
Martin Svatos
wiley +1 more source
ABSTRACT Sustainability assessment advances corporate social responsibility toward inclusive development. Widely recognized approaches prove inadequate for micro, small, and medium enterprises (MSMEs), resulting in fragmented proliferation that hinders cumulative knowledge.
Luísa Couto Gonçalves de Souza +2 more
wiley +1 more source
ABSTRACT This study aims at shedding light on the vast landscape of natural language processing (NLP) tasks used when analyzing sustainability reports or sustainability within integrated annual reports. A systematic literature review is carried out, identifying 160 studies of relevance.
Hannes Cordes
wiley +1 more source
CSR And Bank Performance: Does Institutional Ownership Matter in the Context of an Emerging Market?
ABSTRACT The question of whether institutional ownership (IO) strengthens the effect of corporate social responsibility (CSR) on financial performance (FP) remains underexplored in literature. This study examines the moderating role of IO in the CSR–FP relationship within an emerging market context, drawing on the stakeholder, agency, and stewardship ...
Kwabena Agyarko Gyekye +1 more
wiley +1 more source
Migration Law’s Place in Sovereign Times
This conceptual article interrogates the role of migration law within the Euro-modern legal order, exposing its entrenchment in state sovereignty. Drawing on Indigenous legal thought, poststructuralism, and post-anarchist theory, it challenges the ...
Anastasia Tataryn
doaj +1 more source
Climate Protest and Firm ESG Performance: Elucidating Global North–South Inequalities
ABSTRACT In response to calls to keep global warming below 1.5°C, firms have employed responsible business practices in their operations. Neglecting their normative and ontological ethical obligations to their stakeholders has often attracted climate protests, posing a potential risk to business operations and their reputation by threatening their ...
Peter Adjei‐Bamfo +4 more
wiley +1 more source
Thresholds: The metaphorical foundations of powerful knowledge
Abstract This paper advances a theoretical account of threshold concepts as metaphorical‐relational structures that reorganise meaning across contexts. Building on conceptual metaphor theory, we propose that threshold concepts can be understood as sites of schema‐level reorganisation: deep, embodied patterns of relational logic that scaffold abstract ...
Maria Karrol +1 more
wiley +1 more source
Abstract Background The zebrafish heart regenerates upon injury. During injury response, fibroblasts and endothelial cells accumulate at the site of damage, and cardiomyocyte cell cycle reentry allows cardiac muscle regrowth. It is relevant to understand how the different cell types communicate with each other to coordinate regeneration.
João A. S. Carvalho +6 more
wiley +1 more source
The Bionic Turn in Legal Epistemology
The paper addresses how technology, legal informatics, and legal cybernetics can transform the traditional understanding and structure of sources of law.
Dominik Šoltys
doaj +1 more source

