Results 51 to 60 of about 1,654 (258)

Measuring Corporate Alignment With the Circular Economy: a Text‐Based Circularity Index From Mandatory Non‐Financial Disclosures

Business Strategy and the Environment, EarlyView.
ABSTRACT The transition to a circular economy (CE) has become a strategic priority for firms, yet empirical assessments of corporate circularity remain fragmented and heavily dependent on structured indicators or self‐reported metrics. This paper proposes a novel, text‐based circularity index derived from mandatory non‐financial statements of large ...
Giuseppe Pernagallo, Francesco Quatraro, Eleonora Rubichi   +2 more
wiley   +1 more source

Development of an Artificial Intelligence-Based Text Sentiment Analysis System for Evaluating Learning Engagement Levels in STEAM Education

Applied Sciences
This study aims to create an AI system that analyzes text to evaluate student engagement in STEAM education. It explores how sentiment analysis can measure emotional, cognitive, and behavioral involvement in learning.
Chih-Hung Wu, Kang-Lin Peng
doaj   +1 more source

Reporting What Matters, or Reporting What Looks Good? Materiality and Balance in Post–Rana Plaza Apparel Sustainability Disclosure

Business Strategy and the Environment, EarlyView.
ABSTRACT Sustainability reports (SRs) are widely criticized for vague disclosures and selective emphasis on positive outcomes, yet systematic research on two core SR challenges remains limited: materiality (whether disclosed content is relevant) and balance (whether both achievements and challenges are reported).
Mahsa Mohammadrezaei, José Carlos Marques   +1 more
wiley   +1 more source

Sentiment works in small-cap stocks: Japanese stock’s sentiment with language models

International Journal of Information Management Data Insights
We calculate sentiment from the Japanese Company Handbook, which contains a compact overview of Japanese companies’ business situation and financial data, using multiple methods, including large language models.
Masahiro Suzuki, Yasushi Ishikawa, Masayuki Teraguchi, Hiroki Sakaji   +3 more
doaj   +1 more source

From Policy to Practice: A Global Review of Circular Economy Strategy Documents in Construction Using NLP

Business Strategy and the Environment, EarlyView.
ABSTRACT This study explores how circular economy (CE) principles are incorporated in construction‐related policy roadmaps worldwide, addressing the growing need for effective resource strategies in a highly material‐intensive sector. National strategic CE documents from 57 countries were analyzed using natural language processing techniques, and then ...
Aidana Tleuken, Hamad Hassan Awan, Aidos Kyrkynbay, Sanzhar Sanat, Huseyin Atakan Varol, Ferhat Karaca   +5 more
wiley   +1 more source

Sectoral Heterogeneity in Corporate Biodiversity Disclosure: Evidence from Chinese Listed Companies Across Industries, 2001–2023

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines sectoral heterogeneity in corporate biodiversity disclosure (CBD) among Chinese listed firms over the period 2001–2023. Drawing on stakeholder, institutional, and resource dependency theories, it investigates how environmental exposure, ownership structures, and market dynamics influence biodiversity risk recognition and ...
Orkun Bayram, Irmak Aksoy, Yavuz Selim Balcıoğlu   +2 more
wiley   +1 more source

Sentiment index as a predictor of CPI: A lexicon-based approach using economic news data in Vietnam

Journal of Open Innovation: Technology, Market and Complexity
This study aims to construct a sentiment index for predicting CPI in Vietnam. Adopting a lexicon-based approach, the study utilized two widely recognized sentiment dictionaries, specialized in financial and economic contexts, to build the sentiment index.
Dang Phong Nguyen, Dang Thi Viet Duc, Nguyen Thi Mai Trang, Vu Quang Ket, Nguyen Anh Hoang   +4 more
doaj   +1 more source

A customer feedback sentiment dictionary: Towards automatic assessment of online reviews

European Journal of Tourism Research, 2019
This paper aims at creating a tool to automatically extract online customer reviews of hospitality businesses and to assign a reliable score to them, based on a specifically created sentiment dictionary for this purpose by means of a statistical ...
Laurens Tetzlaff, Katrin Rulle, Gero Szepannek, Werner Gronau   +3 more
doaj   +1 more source

Dictionary Based Amharic Sentiment Lexicon Generation

, 2019
This lexicon is automatically generated from English SWN 3.0 by using Amharic-English dictionary. Though it saves time and human effort, it needs more expertise to enhance its quality! Thus, you can use it responsibly about its accuracy and reliability!
Girma Neshir Alemneh, Solomon Atnafu, Rauber Andreas   +2 more
openaire   +1 more source

From Text to Value: Measuring and Pricing Firm Climate Risk Exposure

Business Strategy and the Environment, EarlyView.
ABSTRACT We examine how the prominence and tone of climate risk disclosures affect firm value and strategic climate positioning for large European nonfinancial companies. We developed a firm‐level climate risk exposure (CRE) index that assesses climate risks within corporate narratives across four EU categories: transition risk, physical risk ...
Stefano Dell'Atti, Matteo Foglia, Grazia Onorato   +2 more
wiley   +1 more source