Results 131 to 140 of about 12,725,072 (292)
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
A narrative-based collaborative writing tool for coherent technical documents
One important feature of an effective document that makes it easy to read and understand is known as coherence. Technical documents produced collaboratively are often incoherent due to a lack of group consensus and misaligned contributions by the ...
De Silva, NH
core +1 more source
Fusion of discourse structural position encoding for neural machine translation
Most of existing document-level neural machine translation (DocNMT) methods focus on exploring the utilization of the lexical information of context,which ignore the structural relationships among the cross-sentence discourse semantic units.Therefore ...
Xiaomian KANG, Chengqing ZONG
doaj
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
Rhetorical Structure Theory (RST), as formulated by Mann and Thompson (1988), is a descriptive theory ...
Anne Rimrott
core
Rhetorical questions, relevance and scales
Rhetorical questions, and other varieties of pragmatically conditioned questions, present a challenge for a purely truth-conditional theory of the interpretation of interrogatives.
Gutiérrez Rexach, Javier
core +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
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
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

