Results 101 to 110 of about 2,411,486 (294)

Symbolic Versus Substantive ESG Practices: A Systematic Review and Integrative Framework

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT ESG reporting is widespread, but symbolic commitments do not always reflect substantive practices. This study conducts a systematic literature review of 62 empirical articles published between 2021 and 2025 to synthesize the main determinants and consequences of this disclosure–performance misalignment in ESG reporting (commonly referred to as
Cristina Alexandrina Ştefănescu   +1 more
wiley   +1 more source

Rhetorical uses of public space: the discursive organization of a space in conflict

open access: yesAthenea Digital, 2007
In this paper I explore the discursive use of public space, understood as a rhetorical resource for localized social action. Analysing several extracts of written documents and in-depth interviews, I focus on the rhetorical use of space-formulations and ...
Di Masso Tarditi, Andrés
doaj  

Mapping Corporate Environment, Social, and Governance Discourses: Analysis of Korean Companies' Sustainability Reports (2014–2024)

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Corporations increasingly use Environmental, Social, and Governance (ESG) reports to articulate their commitments, priorities, and performance in sustainability governance. This study examines how Korean firms have configured and reconfigured their sustainability discourses across industries and time using 634 sustainability reports (2014–2024)
Taedong Lee   +3 more
wiley   +1 more source

Strangely rhetorical: composing differently with novelty devices

open access: yes, 2023
Includes bibliographical references and index.Strangely Rhetorical establishes the groundwork for rhetorical strangeness as a lens under the broader interdisciplinary umbrella of rhetoric and composition and shares a series of rhetorical devices for ...
Utah State University Press, publisher   +1 more
core  

A Framework for Impression Management in Extra‐Financial Reporting

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This paper examines how organisations employ impression management tactics in extra‐financial reporting, particularly in the context of environmental, social and governance (ESG) concerns. As stakeholder scrutiny and regulatory expectations intensify, organisations increasingly shape non‐financial disclosures to influence perceptions of ...
Laura Ribeiro   +3 more
wiley   +1 more source

Beyond Governance Attributes: How Fashion Companies Prepare Social Disclosure for the CSRD

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines how social disclosure readiness emerges under the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS) and investigates whether and how, corporate governance supports such readiness within the European fashion companies. By adopting a qualitative case‐study approach,
Sara Ianniello   +2 more
wiley   +1 more source

Three dimensions in rhetorical conflict analysis: A topological model [PDF]

open access: yesConflict & Communication Online, 2016
Conflict is omnipresent in human relations. So is rhetoric in conflict situations. Hence, there is a danger of taking conflict and its different forms of resolution for granted when we do rhetorical analysis. “Rhetoric” is often used as a general and non-
Trygve Svensson
doaj  

Exploiting Linguistic Cues to Classify Rhetorical Relations

open access: yes, 2005
We propose a method for automatically identifying rhetorical relations. We use supervised machine learning but exploit cue phrases to automatically extract and label training data.
Lascarides, A., Sporleder, C.E.
core  

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

A sophistic rhetorical approach to public relations

open access: yes, 2013
This article introduces a thesis that understanding rhetoric properly will lead to the best way of understanding public relations properly. It acknowledges but then critiques Robert Heath’s advocacy of the rhetorical paradigm.
Stephen Mackey (13082622)
core  

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