Results 131 to 140 of about 225,614 (303)
Does Disclosure Type Matter? Climate‐Related Financial Disclosures and Corporate Performance
Business Strategy and the Environment, EarlyView.ABSTRACT Our study examines the financial implications of corporate climate‐related financial disclosures while distinguishing between quantitative and qualitative disclosures. We use a multiple‐period difference‐in‐differences approach to analyze Japanese firms listed on the Tokyo Stock Exchange Prime Market from 2019 to 2023.
Alexander Ryota Keeley +4 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This integrative review explores the evolution of sustainability in supply chain management and positions regenerative supply chain within the strong sustainability paradigm. It adopts a transdisciplinary approach, unfolding in two parallel stages.
Abhijeet Tewary +2 more
wiley +1 more source
The Rhetoric of Reason Writing and the Attractions of Argument
Intro -- Contents -- Acknowledgments -- Introduction -- Part One: Philosophy, Rhetoric, and Argumentation -- Chapter 1. The End of Philosophy and the Resurgence of Rhetoric -- The Aims of a Rhetoric of Reason -- The Philosophical Context -- After ...
Crosswhite, James R.
core
Business Strategy and the Environment, EarlyView.ABSTRACT Sustainable business practices are widely promoted in hospitality, yet a persistent gap persists between sustainability strategies and their implementation in daily operations. This study focuses on the sustainability strategy–implementation gap by examining how nonmanagerial employees, responsible for operational delivery, perceive and ...
Zivai Machaka Mare, Humeyra Dogru Dastan
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Institutional investors increasingly rely on ESG ratings to evaluate financially material sustainability risks, while governments promote corporate alignment with the United Nations Sustainable Development Goals (SDGs). Because these frameworks differ substantially in capital market salience and monitoring intensity, board oversight may not ...
Mohamed Hegazy +2 more
wiley +1 more source
The Evolution and Integration of ESG Reporting: A Framework for Sustainable Business Accountability
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how multinational corporations incorporate Environmental, Social, and Governance (ESG) reporting frameworks to foster trust, enhance legitimacy, and move beyond mere symbolic disclosure. A qualitative comparison of Microsoft and Unilever from 2020 to 2023 assesses how both firms integrate leading standards, including GRI ...
Gabriela Marques Alves Aguiar
wiley +1 more source
What's at Stake in Australian Political Rhetoric?
, 2014 The stakes for Australian rhetoric are very high. Politics is more than rhetoric - it is also policy and action - but rhetoric remains fundamental. One of the lessons emerging from this collection is that, in politics, words are never innocent.
Kane, John
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study analyzes the relationship between sustainability reporting quality (SRQ) and earnings management (EM) in an emerging economy and investigates the moderating role of ethical leadership. Analyzing 531 firm‐year observations from mandatory reports (2022–2024), SRQ is measured via a 51‐indicator index, while EM is proxied by the ...
Taghred Mokhtar Sayed Moawad +2 more
wiley +1 more source
, 2013 In this paper I will present a potential critical use of the rhetoric of disaster or what I will sometimes call “disaster speak,” borrowing largely from Blanchot’s analysis in The Writing of the Disaster. So what is the present “disaster” we are talking about at this conference? For those working in and around academia today, it is hard
openaire +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Green human resource management is increasingly recognised as essential for integrating environmental concerns into organisational strategies. Drawing on qualitative data from 30 professionals in Nigeria's oil and gas industry, this study explores how inconsistencies between employees' environmental values and GHRM practices influence ...
Winifred Aina +2 more
wiley +1 more source