Results 181 to 190 of about 7,349,672 (291)

An Application of Machine Learning and Textual Analytics for Visualisation and Enhanced Interpretation of Sustainability Disclosure

Business Strategy and the Environment, EarlyView.
ABSTRACT Social and environmental accounting provides accountability mechanisms through which organisations communicate their sustainability practices to stakeholders. However, the increasing volume, complexity and diversity of sustainability disclosures make manual content analysis both labour‐intensive and susceptible to subjectivity.
Tarek Rana, Peter Öhman, Jan Svanberg, Mohammad Saiedur Rahaman, Faruk Bhuiyan, Md. Hafij Ullah, Parvez Mia   +6 more
wiley   +1 more source

A Deep Prompt-Based Chain-of-Thought Approach to Harmful Euphemism Detection in Social Networks. [PDF]

Entropy (Basel)
Xie S, Zhou G, Wang H.
europepmc   +1 more source

The Greenwashing Gambit: A Double‐Edged Sword in Crowdfunding Success

Business Strategy and the Environment, EarlyView.
ABSTRACT The paper examines when greenwashing becomes a success factor in reward‐based crowdfunding campaigns aimed at financing environmentally sustainable products. While prior work has identified what drives success in such campaigns, it remains unclear when misleading environmental claims are discounted as cheap talk and when they instead ...
Filippo Corsini, Francesco Paolo Appio, Kenneth Amaeshi   +2 more
wiley   +1 more source

The consciousness-first commitment of integrated information theory. [PDF]

Neurosci Conscious
Hendren J.
europepmc   +1 more source

Who Qualifies to Assure? The Professional and Managerial Capture of Sustainability Assurance

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how the qualification of assurors in sustainability and environmental reporting assurance (SERA) is constructed and why it remains fiercely contested. Drawing on actor–network theory (ANT) and qualitative evidence from regulators, NGOs, assurors and reporting companies in India, we conceptualise ‘qualification’ as a ...
Flavia Rodricks, Muhammad Al Mahameed, Umair Riaz   +2 more
wiley   +1 more source

Reading the climate room through unsupervised analysis of unfiltered climate perspectives. [PDF]

Sci Rep
Sweeney L, Mehrotra R, Saintraint F, Brennan RA, Suiter J.   +4 more
europepmc   +1 more source

Who Governs Carbon? Board Diversity and Incentive‐Linked Pay as Key Drivers of Disclosure in FTSE 100 Firms

Business Strategy and the Environment, EarlyView.
ABSTRACT Corporate boards are increasingly expected to drive climate accountability, yet evidence on which governance mechanisms shape carbon transparency remains contradictory. Using an unbalanced panel of 618 firm‐year observations from 62 FTSE 100 nonfinancial firms (2015–2025), this study examines how board structure, composition and incentive ...
Hamza El Kaddouri, Anu Anna Jossan
wiley   +1 more source

In defence of the drug, two hearts, one profession: Reintegrating medicines expertise and patient-centred care in pharmacy's professional identity. [PDF]

Explor Res Clin Soc Pharm
Davies NM.
europepmc   +1 more source

Rhetorical Structure and Function in The Anatomy of Melancholy

Rhetorica, 2001
openaire   +2 more sources

Employing Content Analysis in ESG Research: A Systematic Review and Future Research Agenda

Business Strategy and the Environment, EarlyView.
ABSTRACT This study systematically reviews the application of content analysis in environmental, social and governance (ESG) disclosure research. Although content analysis is widely employed to examine ESG reporting, methodological approaches, disclosure channels and analytical practices remain fragmented, limiting methodological coherence and the ...
Hamed Mohammad Esmail Mohammad, Karim Mahran, Osama Abouelela, Eyad Abutheeb   +3 more
wiley   +1 more source