Results 191 to 200 of about 48,950 (256)
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
Medical knowledge representation enhancement in large language models through clinical tokens optimization. [PDF]
Li Q +5 more
europepmc +1 more source
ABSTRACT Global climate change has elevated the strategic importance of corporate climate risk disclosure, yet the role of industry peer effects in shaping such disclosure remains underexplored. Grounded in social learning theory, this study proposes an “observation–imitation–reinforcement” framework and empirically tests it using panel data on Chinese
Huer Shuang +3 more
wiley +1 more source
Determining the Validity of a New Speech Perception Test for Toddlers With and Without Hearing Loss. [PDF]
Houston DM +3 more
europepmc +1 more source
Talking the Walk: ESG Discourse as Strategic Dynamic Capability
ABSTRACT Conventional wisdom suggests that firms must “walk the talk” on sustainability. In turbulent institutional environments, however, talking increasingly becomes part of the walk, as organizations use sustainability discourse to construct and maintain legitimacy.
Floriana Luisi +1 more
wiley +1 more source
Lexical Leveraging in Novel Word Learning: Different Semantic Properties Support Learners at Different Stages of Development. [PDF]
Yuile AR +7 more
europepmc +1 more source
ABSTRACT This study examines how different scoring architectures evaluate the same ESG disclosure text and produce different ESG disclosure‐quality scores. Using sustainability‐related reports published by Korean listed firms during 2020–2021, the study compares three approaches: Human‐ESG based on a structured nine‐item disclosure‐quality rubric, Rule‐
Jaehyun Park
wiley +1 more source
Concurrent and longitudinal associations between the Home Literacy Environment and the language skills of children with Down syndrome. [PDF]
Hickman A +6 more
europepmc +1 more source
Examining ESG Performance Through TNFD‐Aligned Disclosure Practices
ABSTRACT This study examines adherence to the Taskforce on Nature‐related Financial Disclosures (TNFD) framework in relation to the ESG performance of non‐financial and non‐utility S&P 500 firms. Drawing on legitimacy, stakeholder, and institutional monitoring theories, we construct measures of TNFD, nature‐related risk and opportunity indicators for ...
Dauda Bola Abdulsalam +2 more
wiley +1 more source

