Results 201 to 210 of about 1,374,253 (297)

Abnormal Sustainability Reporting Tone and the Value Relevance of Accounting Fundamentals

open access: yesCorporate 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   +3 more
wiley   +1 more source

Environmental Transparency Through Digital Transformation: Evidence on Carbon Disclosure Quality From China's Heavy‐Polluting Firms

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT The rise of digital transformation (DT) has become an important driver of transparency in corporate environmental disclosure. Whether and how DT is related to the improvement of carbon information disclosure quality, particularly in heavily polluting firms that may have both information and symbolic roles, is still controversial.
Ruixiang Xue   +2 more
wiley   +1 more source

From Blue Economy to Blue Marketing: Linking Consumer Engagement and Corporate Strategy for Ocean Sustainability—Theoretical Foundations and Propositions

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Blue economy advocates the sustainable use of marine resources while fostering economic growth and environmental preservation. Yet many business sectors still pursue extractive practices that undermine marine ecosystems and disregard consumers' sensitivity.
Maria Irene Prete   +2 more
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

Differential Associations Between ESG Performance, Firm Value, and Profitability: Evidence From S&P 500 Companies in Energy and Energy‐Related Sectors

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Amid the growing prominence of sustainability considerations in financial decision‐making, the question of how environmental, social, and governance (ESG) performance translates into measurable financial outcomes has become particularly salient for industries exposed to intense regulatory pressure and environmental scrutiny, such as the energy
Fatih Akdeniz   +2 more
wiley   +1 more source

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