Results 131 to 140 of about 1,297,006 (285)
Business Strategy and the Environment, EarlyView.ABSTRACT Corporate environmental communication has become an essential aspect of modern business practices, as stakeholders increasingly demand transparency and accountability regarding sustainability efforts. Within this context, we examine whether firms use environmental communication on X/Twitter to offset weaker relative environmental performance ...
Ivan Russo +3 more
wiley +1 more source
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 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
Business Strategy and the Environment, EarlyView.ABSTRACT This study theorises and empirically tests performative purpose alignment theory (PPAT), which conceptualises corporate purpose as a performative artefact materialised through discursive and multimodal signals. To operationalise this, we introduced the SDG–Purpose Alignment Index (SPAI), a computational construct that quantifies the thematic ...
Augustine Okeke, Ifeanyi Ugbebor
wiley +1 more source
In die Skriflig, 2013 From a qualitative grounded theory analysis in a sample of 26 sermons with Matthew 25:31–46 as sermon text, a rhetorical structure of how the preachers try to convince their listeners to care for the poor emerged.
Hennie J.C. Pieterse
doaj
Strategic Approaches to ESG Reporting: Analysing ESG Disclosures of Listed Companies
Business Strategy and the Environment, EarlyView.ABSTRACT This study adopts an exploratory approach to examine how firms communicate strategic orientation through ESG disclosures. Using a validated dictionary of exploration and exploitation language, we analyse 278 ESG reports from all UAE‐listed companies between 2020 and 2023, classifying ESG disclosures as exploration‐dominant, exploitation ...
Cintia Külzer‐Sacilotto +1 more
wiley +1 more source
Stylistyka, 2010 The aim of this study is to describe the stylistic features of Internet-mediated political discourse, basing on two samples of hypertextual materials authored by organizations promoting (Kongres Kobiet the Congres of Women, abbr.
Katarzyna Molek-Kozakowska
doaj
Talking the Walk: ESG Discourse as Strategic Dynamic Capability
Business Strategy and the Environment, EarlyView.ABSTRACT Conventional wisdom suggests that firms must “walk the talk” on sustainability. In turbulent institutional environments, however, talking increasingly becomes part of the walk, as organizations use sustainability discourse to construct and maintain legitimacy.
Floriana Luisi +1 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how different scoring architectures evaluate the same ESG disclosure text and produce different ESG disclosure‐quality scores. Using sustainability‐related reports published by Korean listed firms during 2020–2021, the study compares three approaches: Human‐ESG based on a structured nine‐item disclosure‐quality rubric, Rule‐
Jaehyun Park
wiley +1 more source