Results 161 to 170 of about 1,058,558 (285)

Digitalization in Sustainability Reporting and Text Attributes of Non‐Financial Disclosure: Evidence From Italian Listed Companies

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
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

Audiometric Profile in Post-COVID-19 Patients. [PDF]

open access: yesInt Arch Otorhinolaryngol
Castoldi MA, Ribeiro FAQ.
europepmc   +1 more source

From Governance Signalling to Supplier Implementation: Supplier Sustainability Governance Among Singapore Exchange‐Listed Firms

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Public reporting among Singapore Exchange‐listed firms now presents supplier sustainability governance with considerable visibility, although whether that visibility reflects institutionalised supplier control rather than disclosure alignment remains uncertain.
Nicolas van der Nest
wiley   +1 more source

From Dictionaries to Deep Learning: A Systematic Mapping Review of the Natural Language Processing Tasks Used to Analyze Sustainability Reports

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study aims at shedding light on the vast landscape of natural language processing (NLP) tasks used when analyzing sustainability reports or sustainability within integrated annual reports. A systematic literature review is carried out, identifying 160 studies of relevance.
Hannes Cordes
wiley   +1 more source

CSR Disclosure Tone and Investor Signaling in IPO Prospectuses: A Textual Sentiment Analysis in U.S. Capital Markets

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines whether corporate social responsibility (CSR) disclosure in IPO prospectuses functions as a credible sustainability signal and how its credibility influences investor responses in U.S. capital markets. Drawing on a sample of 681 IPOs conducted between 2019 and 2023, we employ textual content analysis to construct a ...
Nesrine Bedoui, Aymen Ajina
wiley   +1 more source

Do Firms Disclose Financially Material ESG Risks? Evidence From Japanese Food and Beverage Firms Using a Text Match Pretrained Transformer

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study develops a financial materiality‐oriented measure of ESG disclosure and examines how sustainability disclosures respond to evolving regulatory frameworks. Focusing on listed food and beverage firms in Japan from 2020 to 2024, we apply the Text Match Pretrained Transformer (TMPT) to assess the semantic relevance between disclosures ...
Siyu Shen   +5 more
wiley   +1 more source

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