Results 201 to 210 of about 1,561,604 (300)

Greenwashing in the Spotlight: Synthesising Evidence on Unethical Environmental Claims and Future Pathways

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Firms are experiencing mounting pressure to report their environmental impact. Rather than disclosing their actual performance, however, some are engaging in unethical business (i.e., greenwashing) practices. Prior studies have contributed significantly to the greenwashing literature from varied perspectives, but a comprehensive understanding ...
Sher Jahan Khan   +4 more
wiley   +1 more source

Environmental, Social and Governance Disclosures at the Intersection of Micro and Macro Factors: Evidence From Emerging and Developed Markets

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines how macroeconomic and firm‐level financial factors shape environmental, social and governance (ESG) disclosures across different institutional environments. The study utilises 41,060 firm‐year observations from 14 developed and emerging economies covering the period 2015–2024.
Okan Garip, Talha Gezgin
wiley   +1 more source

The impact of patent activity on idiosyncratic volatility in U.S. pharmaceutical companies. [PDF]

open access: yesPLoS One
Atilgan E   +4 more
europepmc   +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

ESG Performance and Financial Outcomes in the Hospitality Industry: A Systematic Literature Review

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Corporate social responsibility (CSR) and ESG are in the spotlight in hospitality management research; however, the CSR/ESG body of knowledge is fragmented by incompatible measurement approaches. Most of this work has been conducted at the regional level, with little to no attention to governance issues.
Dijana Čičin‐Šain   +2 more
wiley   +1 more source

Climate Protest and Firm ESG Performance: Elucidating Global North–South Inequalities

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT In response to calls to keep global warming below 1.5°C, firms have employed responsible business practices in their operations. Neglecting their normative and ontological ethical obligations to their stakeholders has often attracted climate protests, posing a potential risk to business operations and their reputation by threatening their ...
Peter Adjei‐Bamfo   +4 more
wiley   +1 more source

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