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From Nonfinancial Reporting to Management Control: A GRI‐Based Sustainability Balanced Scorecard
ABSTRACT The integration of sustainability into strategic management systems has shifted from a reporting‐oriented exercise to a challenge of implementation, control, and accountability. Although the SBSC is widely acknowledged as a suitable framework to embed environmental and social objectives into strategy execution, its practical application ...
Piedad Ortiz‐Fernández +2 more
wiley +1 more source
Appendix: relative clause questionnaire [PDF]
This questionnaire is intended as an aid to eliciting different relative clause types – restrictive, non-restrictive, free, cleft. We have taken care to include examples where the head plays a variety of grammatical functions in the relative clause ...
N., N.
core +1 more source
ABSTRACT Industrial firms are required to redesign their supply chains into restorative and regenerative archetypes, rethinking not only their own production systems but also relationships with suppliers that may possess resources, capabilities, and knowledge too complex to be developed on their own but vital for circular value creation.
Francesco Cafforio +2 more
wiley +1 more source
ABSTRACT Why do firms subject to identical ESG reporting requirements nevertheless ‘speak’ the Social pillar in different ways? Some foreground numerical indicators; others rely on narrative accounts of policies, systems and stakeholder engagement. This variation in disclosure form, rather than in disclosure coverage, motivates this exploratory study ...
Laurence L. Delina, Leslie Anne L. Yasis
wiley +1 more source
October 2022 community letter from Chancellor Mary Holz-Clause
Holz-Clause, Mary. (2022). October 2022 community letter from Chancellor Mary Holz-Clause.
Holz-Clause, Mary
core
ABSTRACT Corporate Social Responsibility (CSR) and Corporate Sustainability (CS) are historically distinct constructs that have converged to the point of conceptual confusion. This paper operates within the CSR tradition, arguing that authentic CS is structurally impossible without the ethical foundation CSR provides.
Massimo Franchi
wiley +1 more source
Relative Clause Extraposition in Low Saxon [PDF]
This paper is a small corpus study of Low Saxon relative clause extraposition. It tests the predictions concerning this phenomenon made in Hawkins (2004)
Strunk, Jan Angelo Joachim
core
ABSTRACT This study examines the institutionalization and textual evolution of sustainability reporting among listed real estate investment trusts (REITs) in the United States, the United Kingdom, Australia, Singapore, and Japan between 2020 and 2025.
Seonghun Min
wiley +1 more source
Mandarin relative clauses (RCs) are head-final constructions that form gap-filler dependencies, whose resolution may differ from filler-gap dependencies.
Deran Kong, Yu-Yin Hsu
doaj +1 more source
Clause boundaries in Old Hittite relative sentences
Hittite relative sentences typically take the form 'CONJUNCTION whichever slaves have run awat, CONJUNCTION those we shall recover'. The first part ('CONJ...away') is known as the relative clause and the second ('CONJ...recover') as the resumptive clause.
Philomen Probert
core +1 more source

