Results 151 to 160 of about 9,278 (287)

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

open access: yesBusiness 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

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

open access: yesBusiness 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   +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

open access: yesBusiness 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   +2 more
wiley   +1 more source

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

open access: yesBusiness 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

The rhetorics of bad quality

open access: yesNordisk Kulturpolitisk Tidsskrift, 2012
Ole Marius Hylland
doaj   +1 more source

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

open access: yesBusiness 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   +1 more
wiley   +1 more source

Home - About - Disclaimer - Privacy