Results 151 to 160 of about 12,725,072 (292)

Sustainability Reporting Quality, Ethical Leadership, and Earnings Management: Evidence From an Emerging Economy

Business Strategy and the Environment, EarlyView.
ABSTRACT This study analyzes the relationship between sustainability reporting quality (SRQ) and earnings management (EM) in an emerging economy and investigates the moderating role of ethical leadership. Analyzing 531 firm‐year observations from mandatory reports (2022–2024), SRQ is measured via a 51‐indicator index, while EM is proxied by the ...
Taghred Mokhtar Sayed Moawad, Khaled Hussainey, Yara Ibrahim   +2 more
wiley   +1 more source

The Challenges of Green Human Resource Management and Their Impact on Employees' Green Beliefs, Attitudes and Behaviours: The Case of the Nigerian Oil and Gas Industry

Business Strategy and the Environment, EarlyView.
ABSTRACT Green human resource management is increasingly recognised as essential for integrating environmental concerns into organisational strategies. Drawing on qualitative data from 30 professionals in Nigeria's oil and gas industry, this study explores how inconsistencies between employees' environmental values and GHRM practices influence ...
Winifred Aina, Sachiko Takeda, Yumei Yang   +2 more
wiley   +1 more source

Discursive Governance and Development Goals: A Performative Theory of Corporate Purpose in Sustainability Discourse

Business Strategy and the Environment, EarlyView.
ABSTRACT This study theorises and empirically tests performative purpose alignment theory (PPAT), which conceptualises corporate purpose as a performative artefact materialised through discursive and multimodal signals. To operationalise this, we introduced the SDG–Purpose Alignment Index (SPAI), a computational construct that quantifies the thematic ...
Augustine Okeke, Ifeanyi Ugbebor
wiley   +1 more source

Rhetorical Citizenship and Public Deliberation

COVER Front -- Copyright Page -- Table of Contents -- Introduction: Citizenship as a Rhetorical Practice (Christian Kock and Lisa S. Villadsen) -- SECTION I: Tracing Rhetorical Citizenship as Concept and Practice -- Chapter 1: Deliberative Democracy ...
Villadsen, Lisa., Kock, Christian.
core  

Strategic Approaches to ESG Reporting: Analysing ESG Disclosures of Listed Companies

Business Strategy and the Environment, EarlyView.
ABSTRACT This study adopts an exploratory approach to examine how firms communicate strategic orientation through ESG disclosures. Using a validated dictionary of exploration and exploitation language, we analyse 278 ESG reports from all UAE‐listed companies between 2020 and 2023, classifying ESG disclosures as exploration‐dominant, exploitation ...
Cintia Külzer‐Sacilotto, Kathy Ning Shen   +1 more
wiley   +1 more source

Building Up Rhetorical Structure Trees

, 1996
I use the distinction between the nuclei and the satellites that pertain to discourse relations to introduce a compositionality criterion for discourse trees. I provide a first-order formalization of rhetorical structure trees and, on its basis, I derive
Daniel Marcu Department, Daniel Marcu
core  

Talking the Walk: ESG Discourse as Strategic Dynamic Capability

Business Strategy and the Environment, EarlyView.
ABSTRACT Conventional wisdom suggests that firms must “walk the talk” on sustainability. In turbulent institutional environments, however, talking increasingly becomes part of the walk, as organizations use sustainability discourse to construct and maintain legitimacy.
Floriana Luisi, Olga Maria Stefania Cucaro   +1 more
wiley   +1 more source

Automatic Information Classifier Using Rhetorical Structure Theory,

, 2005
Information classification is aimed to secure the documents from being disclosed. The information is classified according to their critical semantic.
Hassan Mathkour, Ameur Touir Waleed Al-Sanee   +1 more
core  

ESG Disclosure Quality as Organizational Information Processing: Comparing Human Coding, Rule‐Based Automation, and LLM Semantic Scoring

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how different scoring architectures evaluate the same ESG disclosure text and produce different ESG disclosure‐quality scores. Using sustainability‐related reports published by Korean listed firms during 2020–2021, the study compares three approaches: Human‐ESG based on a structured nine‐item disclosure‐quality rubric, Rule‐
Jaehyun Park
wiley   +1 more source

Legal document summarization: a short review. [PDF]

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