Results 161 to 170 of about 1,317,028 (200)

Abnormal Sustainability Reporting Tone and the Value Relevance of Accounting Fundamentals

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates whether and how abnormal sustainability reporting tone is associated with the firm's market value and conditions the value relevance of accounting fundamentals. Building on impression‐management theory, the value relevance literature, and recent advances in textual analysis, we focus on the discretionary component of ...
Alessandra Allini, Alessandro Corrado, Luca Ferri, Annamaria Zampella   +3 more
wiley   +1 more source

Environmental Transparency Through Digital Transformation: Evidence on Carbon Disclosure Quality From China's Heavy‐Polluting Firms

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The rise of digital transformation (DT) has become an important driver of transparency in corporate environmental disclosure. Whether and how DT is related to the improvement of carbon information disclosure quality, particularly in heavily polluting firms that may have both information and symbolic roles, is still controversial.
Ruixiang Xue, Tze San Ong, Assunta Di Vaio   +2 more
wiley   +1 more source

SDG Reporting in Spanish Listed Companies: A Longitudinal Industry‐Level Analysis Using Natural Language Processing (2018–2023)

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study analyzes the evolution of Sustainable Development Goal (SDG) disclosure among IBEX 35 companies between 2018 and 2023, combining natural language processing for disclosure measurement with negative binomial generalized linear mixed models incorporating financial and governance controls.
Francisco Aguado‐Correa, Juan José de la Vega‐Jiménez, Nuria Padilla‐Garrido, Inmaculada Rabadán‐Martín, José María López‐Jiménez, Ignacio Peletier‐Ribera   +5 more
wiley   +1 more source

From Dictionaries to Deep Learning: A Systematic Mapping Review of the Natural Language Processing Tasks Used to Analyze Sustainability Reports

Corporate Social Responsibility and Environmental Management, EarlyView.
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

CEO Conversational Receptiveness and Its Role in Reducing ESG Controversies

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Environmental, social, and governance (ESG) controversies can severely damage firms' legitimacy, reputation, and stakeholder trust. Yet little is known about how CEO leadership behaviors shape firms' exposure to such unfavorable ESG outcomes.
Thomas Hufnagel, Carolin Krieweth, Malte Brettel   +2 more
wiley   +1 more source

Mind the Gaps! Legitimacy and Expectation Misalignments in Sustainability Disclosure: Case Evidence From a Public Forestry Sector Organization

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Sustainability disclosure by public sector organizations remains under‐examined, particularly in the forestry and natural resources sector, where organizations combine strong public accountability obligations with operations in environmentally sensitive ecosystems.
Dimitra Panori, Konstantinos G. Papaspyropoulos   +1 more
wiley   +1 more source

Assessing Sustainability Performance in the Life Insurance Industry: An Integrated Sustainability Balanced Scorecard Framework Under q‐Rung Orthopair Fuzzy Information

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Assessing the sustainability performance of life insurers has become increasingly important, as long‐term competitiveness depends not only on financial soundness but also on environmental, social, organizational, and governance‐related capabilities.
Özcan Işık, İbrahim Adalar
wiley   +1 more source

CSR And Bank Performance: Does Institutional Ownership Matter in the Context of an Emerging Market?

Corporate Social Responsibility and Environmental Management, EarlyView.
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, Mbalenhle Khatlisi   +1 more
wiley   +1 more source

Slip versus dilation tendency parameter space as a tool for prospecting structurally controlled geothermal systems in greenfield: insights from the greater Ruhr region

Deep Underground Science and Engineering, EarlyView.
This study highlights that with the static and time‐dependent evolution of slip versus dilation tendency parameter space, structurally controlled deep geothermal systems can be selected within areas of higher permeability and lower seismic hazard. Abstract Faults play a vital role in the Earth's hydraulic system by facilitating fluid flow when dilating
Michal Kruszewski, Alessandro Verdecchia, Oliver Heidbach, Rebecca M. Harrington, David Healy   +4 more
wiley   +1 more source

Modeling proppant transport and settling in a 3D propagating fracture

Deep Underground Science and Engineering, EarlyView.
A versatile multiphysics tool is presented for simulating the complex processes involved in hydraulic fracturing treatments. The model couples fracture opening and propagation, variable‐density slurry flow, and proppant particle transport within the multiphysics object‐oriented simulation environment framework, based on two‐phase mixture equations and ...
Robert Egert, Aimé Fournier, Wencheng Jin   +2 more
wiley   +1 more source