Results 151 to 160 of about 13,012 (301)
From Text to Value: Measuring and Pricing Firm Climate Risk Exposure
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 +2 more
wiley +1 more source
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 +3 more
wiley +1 more source
Discourse type effects on EFL listening comprehension: cognitive load and metacognitive strategy shifts across scientific and literary texts. [PDF]
Mekheimer M.
europepmc +1 more source
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 +3 more
wiley +1 more source
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 +2 more
wiley +1 more source
Rhetorical Candour: When and How to Say It Straight in Your Academic Manuscript. [PDF]
Lingard L.
europepmc +1 more source
Intertwining HR Practices and Sustainability: A Cross‐Systematization of the Current Literature
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 +2 more
wiley +1 more source
Navigating the landscape of academic prose: A corpus-driven inquiry into rhetorical preferences and their pedagogical implications for advanced L2 writers. [PDF]
Yu Y, Xu Y, Wu Y.
europepmc +1 more source
Rhetorical structure of the Arabic patent abstracts
Patent abstracts function as an essential part of patents, in which drafters summarize their invention and try to persuade the evaluators to accept their invention.
Jawatankuasa Kerja PSM UKM
core
When Nature Counts: Corporate Biodiversity Attention and Access to Bank Finance
ABSTRACT This paper investigates whether corporate attention to biodiversity influences firms' access to bank loans, an overlooked question in the emerging biodiversity–finance literature. Using a novel, text‐based measure constructed from 446 biodiversity‐related keywords and applied to Chinese A‐share listed firms from 2000 to 2023, we show that ...
Ruxiao Li +3 more
wiley +1 more source

