Results 31 to 40 of about 262 (151)

Who Qualifies to Assure? The Professional and Managerial Capture of Sustainability Assurance

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how the qualification of assurors in sustainability and environmental reporting assurance (SERA) is constructed and why it remains fiercely contested. Drawing on actor–network theory (ANT) and qualitative evidence from regulators, NGOs, assurors and reporting companies in India, we conceptualise ‘qualification’ as a ...
Flavia Rodricks, Muhammad Al Mahameed, Umair Riaz   +2 more
wiley   +1 more source

Strategic Adaptation or Strategic Confusion? Fashion Organisations' Engagement With Sustainability Certifications

Business Strategy and the Environment, EarlyView.
ABSTRACT Despite considerable costs associated with environmental certifications, fashion organisations consistently adopt multiple schemes to address sustainability challenges. As key mechanisms of sustainability governance, certifications expand legitimacy signalling opportunities, yet questions remain about their practical implementation and ...
Josephine Alice Mckenzie, Sukhbir Sandhu, Carol T. Kulik   +2 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

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

Psycholinguistic analysis of persuasive effectiveness in court speeches: theoretical foundations and linguistic aspects

Bulletin of Kharkiv National University of Internal Affairs
The article is devoted to the psycholinguistic analysis of the persuasive effectiveness of court speeches, in particular, the theoretical foundations and linguistic aspects of this process.
O. P. Lyaska, V. S. Kshevetskyi
doaj   +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

Different Types of Fantastic Etiology in Hafez Poetry [PDF]

Literary Arts, 2016
 Abstract Fantastic etiology in Persian poetry has such a high status that we can say that this figure of speech is one of the most interested figures between classic Persian poets.
Ghodrat Ghasemipour, Parvin Gholizadeh
doaj  

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

Abnormal Sustainability Reporting Tone and the Value Relevance of Accounting Fundamentals

Corporate Social Responsibility and Environmental Management, EarlyView.
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, Alessandro Corrado, Luca Ferri, Annamaria Zampella   +3 more
wiley   +1 more source

THE ROLE OF STYLISTIC DEVICES IN SHAPING PUBLIC PERCEPTION THROUGH BRITISH NEWSPAPER HEADLINES

This study analyzes how stylistic devices in British newspaper headlines influence the interpretation of news stories and shape public opinion. It focuses on rhetorical techniques such as parallelism, irony, and antithesis, which are frequently used to ...
Islomova, Madina
core   +1 more source