Results 21 to 30 of about 175 (167)

The Evolution and Integration of ESG Reporting: A Framework for Sustainable Business Accountability

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how multinational corporations incorporate Environmental, Social, and Governance (ESG) reporting frameworks to foster trust, enhance legitimacy, and move beyond mere symbolic disclosure. A qualitative comparison of Microsoft and Unilever from 2020 to 2023 assesses how both firms integrate leading standards, including GRI ...
Gabriela Marques Alves Aguiar
wiley   +1 more source

Translating Satirical Poetry: Leopardi’s Palinodia in English

MediAzioni
This article investigates the translation of satirical poetry using Leopardi’s Palinodia as a case study. The rationale behind the necessity to conduct an investigation of this kind lies in a twofold observation.
Letizia Leonardi
doaj   +1 more source

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

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

How Consumers Contest Legitimacy: Skepticism Toward Corporate Social Responsibility

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Consumer skepticism toward Corporate Social Responsibility (CSR) initiatives operates not only as an individual‐level response but also as a societal governance mechanism that disciplines firms and reshapes organizational legitimacy. Drawing on in‐depth interviews with consumers in an emerging Latin American economy, this study advances an ...
Francine Zanin Bagatini, Marcelo Gattermann Perin, Janine Fleith de Medeiros   +2 more
wiley   +1 more source

Clickbait in Moskovsky Komsomolets

СибСкрипт
Globalization and digitalization force the media to look for new ways of interacting with the audience. Clickbait is a special type of catchy headlines that promise intrigue or sensation but are not true to the content of the article.
Anna V. Degaltseva
doaj   +1 more source

Mapping Corporate Environment, Social, and Governance Discourses: Analysis of Korean Companies' Sustainability Reports (2014–2024)

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Corporations increasingly use Environmental, Social, and Governance (ESG) reports to articulate their commitments, priorities, and performance in sustainability governance. This study examines how Korean firms have configured and reconfigured their sustainability discourses across industries and time using 634 sustainability reports (2014–2024)
Taedong Lee, Sinjae Kang, Dian Wahyu Utami, Bohae Na   +3 more
wiley   +1 more source

A Framework for Impression Management in Extra‐Financial Reporting

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This paper examines how organisations employ impression management tactics in extra‐financial reporting, particularly in the context of environmental, social and governance (ESG) concerns. As stakeholder scrutiny and regulatory expectations intensify, organisations increasingly shape non‐financial disclosures to influence perceptions of ...
Laura Ribeiro, Nirupa Padia, Dusan Ecim, Warren Maroun   +3 more
wiley   +1 more source

Laughter as a Manifestation of Freedom: Means of Creating the Comic in the Poetic Language of Ivan Svitlychnyi

Вісник Харківського національного університету імені В. Н. Каразіна. Серія Філологія. Vìsnik Harkìvsʹkogo nacìonalʹnogo unìversitetu ìmenì V.N. Karazìna. Serìâ Fìlologìâ.
The article examines the main techniques and devices used to create comic effects in the poetry of Ivan Svitlychnyi. It emphasizes that laughter becomes a form of resistance to the system, and his prison lyrics lack a pathos of tragedy.
Halyna Hubarieva
doaj   +1 more source

A Multilevel Framework of Employee Environmental Initiatives: The Role of Departmental Climate, Departmental Management's Green Leadership, and Corporate Environmental Responsibility

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study develops a multilevel framework to examine how employees' discretionary environmental initiatives are shaped by organizational and departmental contexts. Using survey data from 150 employees across 25 organizations, we integrate organizational climate and leadership theories to investigate the effects of Corporate Environmental ...
Yousef Eiadat
wiley   +1 more source