Results 141 to 150 of about 1,365 (261)

A Framework for Impression Management in Extra‐Financial Reporting

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

The Effect of CEO Narcissism on the Quality of Environmental, Social, and Governance Reporting—Evidence From Listed German Companies

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study explores how CEO narcissism—a salient individual trait within the upper echelons of corporate leadership—shapes the quality of environmental, social, and governance (ESG) reporting in large German firms. Drawing on data from 109 DAX, MDAX, and SDAX companies between 2017 and 2021 (545 firm‐year observations), we find that ...
Jennifer Zeppenfeld   +2 more
wiley   +1 more source

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

Text Summarization System Using Myanmar Verb Frame Resources [PDF]

open access: yesInternational Journal of Information Technology and Computer Science, 2018
May Thu Naing, Aye Thida
openaire   +1 more source

Educating agents of change: Investigating curricula to foster sustainability competencies in university

open access: yesThe Curriculum Journal, EarlyView.
Abstract This study critically evaluates the implementation of sustainability competencies in the university‐wide curriculum reform at a Nordic research‐intensive multidisciplinary university. The focus is on assessing how sustainability competencies—especially the newly introduced systems thinking, strategic thinking and futures thinking—are ...
I. Södervik   +4 more
wiley   +1 more source

Telerehabilitation Delivery of Multi-Modality Aphasia Therapy (M-MAT Tele): A Pilot Feasibility Trial. [PDF]

open access: yesInt J Telerehabil
Aston V   +7 more
europepmc   +1 more source

Collective Decision‐Making and Institutional Configurations in Polycentric Environmental Governance

open access: yesEnvironmental Policy and Governance, EarlyView.
ABSTRACT Why do formally similar polycentric governance arrangements differ in their governance performance, and how do institutional configurations of enabling conditions account for these differences? [Correction added on 07 July 2026, after first online publication: The preceding sentence has been updated.] This article examines variation in ...
Kirsten Hegsvold
wiley   +1 more source

From Policy Presence to Policy Performance: Adaptive Improvisation and the Everyday Politics of Plastic Burning Bans in Rural Indonesia

open access: yesEnvironmental Policy and Governance, EarlyView.
ABSTRACT Open burning plastics is a major environmental health hazard in low‐ and middle‐income countries, releasing toxic pollutants and exacerbating climate change. Although Indonesia prohibits plastic burning, enforcement in rural settings remains fragile.
Sujarwoto Sujarwoto   +3 more
wiley   +1 more source

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