Results 131 to 140 of about 22,165,215 (293)
ABSTRACT Industry 4.0 is pushing the triple bottom line toward a necessary evolution: Society 5.0. Achieving this agile future depends on environmental sustainability, health and social wellbeing (H&SW). Therefore, this study,examines how environmental, social and governance (ESG) strategies operationalise the psychological, social and physical ...
Arjun Chaudhuri +2 more
wiley +1 more source
Does Disclosure Type Matter? Climate‐Related Financial Disclosures and Corporate Performance
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
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
Aristotle’s conception of topoi makes them a suitable access point for rhetorical analyses that ask about argumentative strategies with respect to their socially anchored persuasive potentials. Topoi, understood as elements of argumentations with endoxal character, allow to reconstruct inventive, probative, elocutionary, and dispositional production ...
Beck, Lukas, Kiderlen, Rebecca
openaire +1 more source
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
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 production of rhetorical agency in communities of practice: an autoethnographic study
This thesis is an autoethnographic exploration of the theoretical concept of\ud rhetorical agency, which develops over time through practice amongst a community of\ud writers.
Portillo, Vincent
core
The Evolution and Integration of ESG Reporting: A Framework for Sustainable Business Accountability
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
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
While existing scholarship attributes the development of public health communication to the acceptance of germ theory and sanitary reforms in the early 20th century, this article argues that a turn to late–Civil War and Reconstruction (1863–1877 ...
Bailey Flynn
doaj

