Results 221 to 230 of about 161,362 (305)

Greenwashing Across Industries: A Scoping Review of Explanatory Factors, Reporting Tactics, and Disclosure‐Action Decoupling

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This scoping review provides an industry‐comparative synthesis of greenwashing and disclosure‐action decoupling in sustainability‐related reporting. Guided by PRISMA, it reviews 73 peer‐reviewed articles published between 2016 and 2025 and organizes them into three streams: variable‐based explanatory, report analysis, and disclosure‐action ...
Zhang Yiping   +3 more
wiley   +1 more source

Strategic Silence? Mandatory Sustainability Disclosure and the Discipline of Corporate Over‐Claiming Under the European Union Non‐Financial Reporting Directive

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether mandatory sustainability disclosure under the European Union Non‐Financial Reporting Directive (NFRD) reduces corporate greenwashing among listed European firms, with a focus on the 500‐employee compliance threshold.
Giacomo Zatini   +2 more
wiley   +1 more source

Resolving the Carbon—Performance Paradox: Global Evidence on Stakeholder Engagement, Risk and Institutions

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how greenhouse gas emissions influence corporate performance and explains why prior evidence on the carbon–performance relationship has remained inconsistent. Drawing on institutional, stakeholder and slack resource perspectives, the study investigates the direct effects of carbon intensity and emissions reduction ...
Olatunde Ogunwole   +2 more
wiley   +1 more source

The Dark Side of Leadership: CEO Narcissism and the Quality of Climate‐Related Financial Disclosures

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper investigates the impact of narcissistic Chief Executive Officers (CEOs) on the quality of corporate climate‐related financial disclosure as required by the Task Force on Climate‐related Financial Disclosures (TCFD) framework. Using a sample of S&P 1500 firms, the analysis tests the association between principal component‐based two ...
Dauda Bola Abdulsalam   +2 more
wiley   +1 more source

Beyond a Technocentric Transition: A Diverse Economies Perspective for Social Justice in Circular Economy Business Models

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The circular economy, dominated by capitalocentric, technocentric, and eco‐modernist discourses, risks perpetuating systemic injustice because of its limited consideration of the social and of what is possible. In this article, we examine how social justice can be embedded into circular business models (CBMs)—key drivers of the circular ...
Fernando C. Lit   +3 more
wiley   +1 more source

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