Impact of Emission Reduction Targets on Corporate Greenwashing: International Empirical Evidence
ABSTRACT This study investigates the influence of emission reduction target characteristics on corporate greenwashing propensity. Through the analysis of 4938 international observations via probit regression, we examine four key dimensions: science‐based validation, target compliance, timeframe, and organizational coverage.
Antonio J. Mateo‐Márquez +2 more
wiley +1 more source
Physical activity participation in people with severe mental illness: The real challenge. [PDF]
Sáez de Asteasu ML +2 more
europepmc +1 more source
Talk or Walk: Evidence on the Impact of Green Reporting on Corporate Green Growth
ABSTRACT This study presents novel insights on modeling whether green reporting is merely talk or effectively drives corporate green growth, which is an essential factor for sustainable development and addressing environmental and climate‐related challenges.
Shengying Shi, Hamdan Al‐Jaifi
wiley +1 more source
Unqualified Advice and Product Promotions: Analysis of Health and Nutrition Content on Social Media Consumed by Young Adults. [PDF]
Evans S +4 more
europepmc +1 more source
Abnormal Sustainability Reporting Tone and the Value Relevance of Accounting Fundamentals
ABSTRACT This study investigates whether and how abnormal sustainability reporting tone is associated with the firm's market value and conditions the value relevance of accounting fundamentals. Building on impression‐management theory, the value relevance literature, and recent advances in textual analysis, we focus on the discretionary component of ...
Alessandra Allini +3 more
wiley +1 more source
The relationship of syntactic complexity and rhetorical move-steps in research article discussions: A comparative analysis of Chinese and native English writers. [PDF]
Zhang Y, Wang Z.
europepmc +1 more source
ABSTRACT Recent regulatory initiatives, including the EU Corporate Sustainability Reporting Directive (CSRD), are reinforcing the demand for more structured, transparent, and accessible sustainability reporting. However, empirical evidence on how digital tools influence the narrative dimension of these disclosures remains limited.
Francesco Sotti +2 more
wiley +1 more source
Editorial: Discourse, conversation and argumentation: theoretical perspectives and innovative empirical studies, volume IV. [PDF]
Bova A +3 more
europepmc +1 more source
ABSTRACT The rise of digital transformation (DT) has become an important driver of transparency in corporate environmental disclosure. Whether and how DT is related to the improvement of carbon information disclosure quality, particularly in heavily polluting firms that may have both information and symbolic roles, is still controversial.
Ruixiang Xue +2 more
wiley +1 more source

