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From Text to Value: Measuring and Pricing Firm Climate Risk Exposure

Business Strategy and the Environment, EarlyView.
ABSTRACT We examine how the prominence and tone of climate risk disclosures affect firm value and strategic climate positioning for large European nonfinancial companies. We developed a firm‐level climate risk exposure (CRE) index that assesses climate risks within corporate narratives across four EU categories: transition risk, physical risk ...
Stefano Dell'Atti, Matteo Foglia, Grazia Onorato   +2 more
wiley   +1 more source

Translating rhetorical hype in Chinese political discourse: a genre-based corpus study of Chinese government white papers

Frontiers in Communication
IntroductionDrawing on genre analysis and corpus-based translation studies, this study examines rhetorical hype in Chinese government White Papers published between 2020 and 2023 and their official English translations.
Luojia Wang
doaj   +1 more source

Unpacking the Process of Integrating Sustainability into Management Control Systems: A Literature Review and an Analytical Framework

Business Strategy and the Environment, EarlyView.
ABSTRACT In recent years, organizations are adapting their control systems to meet institutional demands for sustainability disclosure. However, the process of integrating sustainability within management control systems (MCSs) remains underexplored, despite extensive literature on sustainability controls.
Anna Lucia Missaglia, Valentina Minutiello, Andrea Urbinati, Patrizia Tettamanzi   +3 more
wiley   +1 more source

The Impact of Generative AI on the Perpetuation and Detection of Greenwashing in Sustainability Reports: Insights From an Experiment

Business Strategy and the Environment, EarlyView.
ABSTRACT Our study, based around an experiment, examines the consequences when generative AI tools are used to create and assess sustainability disclosures. There are two key findings: (1) that generative AI greenwashes sustainability disclosures, with our study participants doing little to mitigate this, and (2) that our study participants viewed AI ...
Ruth Dimes, Charl de Villiers, Paul Denny, Juho Leinonen   +3 more
wiley   +1 more source

Sustainability‐Oriented Purpose: To Be or to Seem? Evaluating How Sustainability‐Oriented Purpose Statements Affect Environmental, Social, and Economic Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT Over the past decades, sustainability has emerged as a defining global priority, reshaping firms' role in driving systemic change. In this context, corporate purpose has gained renewed prominence as a key mechanism to align organizational priorities with broader societal commitments.
Lucia Barra, Michele Costagliola di Fiore, Adele Parmentola   +2 more
wiley   +1 more source

Intertwining HR Practices and Sustainability: A Cross‐Systematization of the Current Literature

Business Strategy and the Environment, EarlyView.
ABSTRACT Nowadays, organizations are experiencing a reorientation of their corporate strategies to pursue the Sustainable Development Goals (SDGs). Here, not only can the concept of sustainability be interpreted in several ways but even each human resource (HR) practice seems to contribute to sustainable business performance differently.
Silvia Barghini, Mariacristina Bonti, Sara Sassetti   +2 more
wiley   +1 more source

Two Hundred Eighty Characters of Environment: Relative Environmental Performance, Strategic Communication, and Firm Value

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, Federico Bertacchini, Ugo Rizzo, Maria Cristina Arcuri   +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, Jun Xie, Chao Li, Masaaki Nagamura, Shunsuke Managi   +4 more
wiley   +1 more source

Rhetorical move-step analysis of argumentative essays by Chinese EFL undergraduate students

Rhetorical move-step analysis, an analytical approach within discourse analysis, is commonly employed to scrutinize the rhetorical structures inherent in various community genre practices.
Ismail, Lilliati, Liu, Hongjian, Ahmad, Norhakimah Khaiessa   +2 more
core   +1 more source

Rhetorical markers of democratization [PDF]

, 2009
textThis study was motivated by a variety of democratic experience in the world that interchangeably perplexes and inspires students of politics. To understand the processes by which democracies emerge, this study was launched to examine new democracies ...
Kovalyova, Natalia Vasilyevna
core