Results 151 to 160 of about 12,431,365 (280)

Strategic Silence? Mandatory Sustainability Disclosure and the Discipline of Corporate Over‐Claiming Under the European Union Non‐Financial Reporting Directive

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether mandatory sustainability disclosure under the European Union Non‐Financial Reporting Directive (NFRD) reduces corporate greenwashing among listed European firms, with a focus on the 500‐employee compliance threshold.
Giacomo Zatini, Nicola Torricella, Armando della Porta   +2 more
wiley   +1 more source

Disclosure, Verification, and Value: The Impact of Climate Risk Disclosure on Institutional On‐Site Research and Economic Consequences

Business Strategy and the Environment, EarlyView.
ABSTRACT Based on signaling theory and information asymmetry theory, this study uses a sample of Chinese A share listed firms from 2012 to 2023 to examine the effect of climate risk disclosure (CRD) on institutional on‐site research and its economic consequences.
Sha Tang, Chante Jian Ding, Abdullahi D. Ahmed   +2 more
wiley   +1 more source

Legal document summarization: a short review. [PDF]

Front Artif Intell
Nazly M, Yapa P.
europepmc   +1 more source

Impact Risk in Impact Investing: A Systematic Review of Impact Risk Drivers and Governance Responses and an Integrative Framework

Business Strategy and the Environment, EarlyView.
ABSTRACT This study systematically reviews impact risk in impact investing to identify its dimensions, drivers, governance responses, and interrelationships. Drawing on a qualitative thematic analysis of 56 articles published between 2011 and 2025, the review integrates previously fragmented research on impact‐related risks.
Syrus M. Islam, Claire Cui
wiley   +1 more source

Framing HIV/AIDS: Evaluating Empathetic Journalism in Local Online Media. [PDF]

F1000Res
Mas'amah M, Wutun M, Seran HE, Adu AA, Leuape ES.   +4 more
europepmc   +1 more source

The Dark Side of Leadership: CEO Narcissism and the Quality of Climate‐Related Financial Disclosures

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper investigates the impact of narcissistic Chief Executive Officers (CEOs) on the quality of corporate climate‐related financial disclosure as required by the Task Force on Climate‐related Financial Disclosures (TCFD) framework. Using a sample of S&P 1500 firms, the analysis tests the association between principal component‐based two ...
Dauda Bola Abdulsalam, Duminda Kuruppuarachchi, Helen Roberts   +2 more
wiley   +1 more source

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

Neurosci Conscious
Hendren J.
europepmc   +1 more source

Green Organizational System and Organizational Identification: The Roles of Career Ecological Fit and Environmental Concern

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how a green organizational system (GOS) shapes employees' organizational identification. Drawing on person‐environment fit theory and organizational identification research, we conceptualize GOS as a distinct system‐level construct comprising aligned green leadership, culture, and HRM practices.
DuckJung Shin, ChangHan Lee, Yunxiao Zhou, Jeeyoon Jeong   +3 more
wiley   +1 more source

Iḥtibāk, Reciprocal Ellipsis, in the Qur’an: A Comparative Rhetorical and Translation Study

Traduction et Langues
Iḥtibāk, commonly rendered as reciprocal ellipsis, denotes a rhetorical structure in which corresponding elements are omitted from two related expressions, each omitted component being recoverable from its counterpart in the text. In Qur’anic discourse,
Muhammad Ahmad Ibrahim Aljahsh
doaj  

Strategic appeals and audience alignment in government short videos: A corpus-based analysis. [PDF]

PLoS One
Zhang H.
europepmc   +1 more source