Results 81 to 90 of about 2,323,828 (285)
ABSTRACT Companies increasingly claim to adopt artificial intelligence (AI) not only for economic but also for ecological and social purposes. However, in light of rising greenwashing, bluewashing, and ethics washing, the impact of the communicated rationale on employees' initial attitude toward AI introduction remains unclear.
Marco Baumgartner +3 more
wiley +1 more source
Rhetorical Relations for Information Retrieval
Typically, every part in most coherent text has some plausi-ble reason for its presence, some function that it performs to the overall semantics of the text. Rhetorical relations, e.g.
Birger Larsen, Wei Lu, Christina Lioma
core
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
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
That Obscure Object of (Philosophical) Desire
This paper is a response to H. Siegel’s “Arguing with Arguments” from a rhetorical perspective on argumentation. First I address Siegel’s concept of ‘argument in its abstract propositional sense’ and attempt to show that it is not at all an obvious ...
Paula Olmos
doaj +1 more source
The aim of this paper is to investigate the uses of elaboration relational proposition based on Rhetorical Structure Theory (RST) in a corpus formed by formal elocutions.
Juliano Desiderato Antonio +1 more
doaj +1 more source
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
Critique et engagement dans la rhétorique des mouvements sociaux
Since the 1960s, there has been an active and distinct research field within rhetorical studies in the United States, which explores the “rhetoric of social movements”.
Eithan Orkibi
doaj +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
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

