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
Employing Content Analysis in ESG Research: A Systematic Review and Future Research Agenda
ABSTRACT This study systematically reviews the application of content analysis in environmental, social and governance (ESG) disclosure research. Although content analysis is widely employed to examine ESG reporting, methodological approaches, disclosure channels and analytical practices remain fragmented, limiting methodological coherence and the ...
Hamed Mohammad Esmail Mohammad +3 more
wiley +1 more source
A Deep Prompt-Based Chain-of-Thought Approach to Harmful Euphemism Detection in Social Networks. [PDF]
Xie S, Zhou G, Wang H.
europepmc +1 more source
Conceptual Change and Sustainable Business Transformation: A Phenomenon‐Driven Review
ABSTRACT In this article, we ponder profound questions of societal sustainability transitioning through the concept of conceptual change—a category of change that, compared with other scientific domains, has so far received little attention in scholarship of business.
Jean‐Pierre Imbrogiano +3 more
wiley +1 more source
Rhetoric Analysis of the Stencil
openaire +2 more sources
Reporting verbs across genre sets and research paradigms: a corpus-based analysis of denotation and evaluation in applied linguistics research articles. [PDF]
Deng L, Li X.
europepmc +1 more source
ABSTRACT Despite considerable costs associated with environmental certifications, fashion organisations consistently adopt multiple schemes to address sustainability challenges. As key mechanisms of sustainability governance, certifications expand legitimacy signalling opportunities, yet questions remain about their practical implementation and ...
Josephine Alice Mckenzie +2 more
wiley +1 more source
Comparative evaluation of domain-specific and general-purpose transformer models for Arabic poet classification. [PDF]
Alnefaie S.
europepmc +1 more source
What Counts as Educational Innovation in Clinical Anatomy?
ABSTRACT Clinical anatomy has become a prominent setting for educational innovation because it links anatomical science with diagnostic imaging, procedural practice, surgery, simulation, and patient safety. However, the term innovation is used inconsistently.
Juan A. Sanchis‐Gimeno +2 more
wiley +1 more source
Modeling the Interplay Between Perceived Teacher Confirmation, L2 Grit and Well-Being Among Chinese EFL Students. [PDF]
Hu X, Xu J, Wang H.
europepmc +1 more source

