Results 211 to 220 of about 1,297,006 (285)

Public responses to atrocities depend on partisanship and context, not legal labels. [PDF]

open access: yesProc Natl Acad Sci U S A
Lelkes Y   +3 more
europepmc   +1 more source

Talk or Walk: Evidence on the Impact of Green Reporting on Corporate Green Growth

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study presents novel insights on modeling whether green reporting is merely talk or effectively drives corporate green growth, which is an essential factor for sustainable development and addressing environmental and climate‐related challenges.
Shengying Shi, Hamdan Al‐Jaifi
wiley   +1 more source

Abnormal Sustainability Reporting Tone and the Value Relevance of Accounting Fundamentals

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study investigates whether and how abnormal sustainability reporting tone is associated with the firm's market value and conditions the value relevance of accounting fundamentals. Building on impression‐management theory, the value relevance literature, and recent advances in textual analysis, we focus on the discretionary component of ...
Alessandra Allini   +3 more
wiley   +1 more source

Digitalization in Sustainability Reporting and Text Attributes of Non‐Financial Disclosure: Evidence From Italian Listed Companies

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Recent regulatory initiatives, including the EU Corporate Sustainability Reporting Directive (CSRD), are reinforcing the demand for more structured, transparent, and accessible sustainability reporting. However, empirical evidence on how digital tools influence the narrative dimension of these disclosures remains limited.
Francesco Sotti   +2 more
wiley   +1 more source

Environmental Transparency Through Digital Transformation: Evidence on Carbon Disclosure Quality From China's Heavy‐Polluting Firms

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The rise of digital transformation (DT) has become an important driver of transparency in corporate environmental disclosure. Whether and how DT is related to the improvement of carbon information disclosure quality, particularly in heavily polluting firms that may have both information and symbolic roles, is still controversial.
Ruixiang Xue   +2 more
wiley   +1 more source

From Governance Signalling to Supplier Implementation: Supplier Sustainability Governance Among Singapore Exchange‐Listed Firms

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Public reporting among Singapore Exchange‐listed firms now presents supplier sustainability governance with considerable visibility, although whether that visibility reflects institutionalised supplier control rather than disclosure alignment remains uncertain.
Nicolas van der Nest
wiley   +1 more source

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