Results 101 to 110 of about 2,411,486 (294)
Symbolic Versus Substantive ESG Practices: A Systematic Review and Integrative Framework
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
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
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
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
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
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]
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
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
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
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

