Results 221 to 230 of about 1,297,006 (285)

How Firms ‘Speak’ Social: Disclosure Posture as a Stable Strategic Communication Construct in ESG Reporting

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Why do firms subject to identical ESG reporting requirements nevertheless ‘speak’ the Social pillar in different ways? Some foreground numerical indicators; others rely on narrative accounts of policies, systems and stakeholder engagement. This variation in disclosure form, rather than in disclosure coverage, motivates this exploratory study ...
Laurence L. Delina, Leslie Anne L. Yasis
wiley   +1 more source

From Dictionaries to Deep Learning: A Systematic Mapping Review of the Natural Language Processing Tasks Used to Analyze Sustainability Reports

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study aims at shedding light on the vast landscape of natural language processing (NLP) tasks used when analyzing sustainability reports or sustainability within integrated annual reports. A systematic literature review is carried out, identifying 160 studies of relevance.
Hannes Cordes
wiley   +1 more source

Visible Trends, Submerged Dynamics: A Multi‐Layered Science Mapping of Corporate Sustainable Development Goals Reporting

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study conducts a bibliometric analysis and science mapping to trace the intellectual structure of corporate sustainability reporting concerning the Sustainable Development Goals (SDGs). Reviewing 121 Web of Science articles published in 2015–2024, we overlay bibliographic coupling with co‐citation and co‐word analysis.
Marco Avenia   +2 more
wiley   +1 more source

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