Results 191 to 200 of about 2,879,240 (241)
ABSTRACT We are interested in investigating whether firms use political donations as a license to neglect environmental sustainability. We further deepen the examination by exploring the role of executive contracting. Drawing on a wide range of data between 2002 and 2021 and a global sample, our findings confirm that firms use political contributions ...
Habiba Al‐Shaer +3 more
wiley +1 more source
ABSTRACT Environmental sustainability in supply chains is no longer considered a compliance concern. It has become a strategic capability challenge, as firms seek to use Generative artificial intelligence (Gen‐AI) to improve decision quality, resource efficiency and responsible operations.
Anbesh Jamwal +3 more
wiley +1 more source
Costly Signals and Cheap Talk: Measuring the Decoupling of ESG Routinisation and Greenwashing Risk
ABSTRACT Greenwashing is a systemic challenge to sustainable finance, yet prevailing ESG metrics still tend to equate more disclosure with more sustainability. We develop a dual‐index framework to compare firms' ESG ‘talk’ and ‘walk’ using hard data. An ESG Routinisation Index approximates the costly integration of sustainability into emissions, safety
Giacomo Zatini +2 more
wiley +1 more source
ABSTRACT In an era of rising geopolitical tensions and environmental instability, corporate political activities have become increasingly intertwined with ethical challenges and sustainability requirements. This study investigates the influence of environmental dynamics and corporate ethical responsibility on interorganizational conflict and ...
David Yulong Liu +4 more
wiley +1 more source
CEO Managerial Ability and the Strategic Repetition of Climate Disclosures
ABSTRACT This study examines whether CEO managerial ability shapes the repetition of firms' climate‐related disclosures in mandatory 10‐K filings. Climate reporting is highly judgment based and central to firms' broader climate‐risk management strategies, yet little is known about why some firms repeatedly use similar climate narratives and others ...
Javad Rajabalizadeh
wiley +1 more source
Can Credit Rating Changes Affect Corporate Carbon Emissions? Some Evidence From the S&P 500
ABSTRACT Using panel data on US S&P 500 firms from 2012 to 2024, this study examines how credit rating changes affect corporate carbon performance. Drawing on the resource‐based view and prospect theory, we show that credit rating downgrades lead to a statistically and economically significant deterioration in emission reduction scores.
Michal Wojewodzki +4 more
wiley +1 more source
ABSTRACT Growing environmental awareness has intensified demand for sustainability and transparency, especially in cruise tourism, a high‐impact and highly scrutinised service context. This study examines how green consumption values (GCV) shape passengers' perceptions of the credibility of green marketing claims (believability) and, in turn, influence
Marcello Risitano +3 more
wiley +1 more source
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A classification framework for carbon tax revenue use
Climate Policy, 2021Carbon pricing could assist in the dual pursuit of mitigating global climate change and contributing to government coffers.
Lee-Ann Steenkamp
exaly +2 more sources
How to Use Carbon Tax Revenues
SSRN Electronic Journal, 2016How should governments use the considerable revenue carbon taxes can raise? There are many options for cutting other taxes, increasing spending, or reducing borrowing. We organize the options into four goals: offset the new burdens that a carbon tax places on consumers, producers, communities, and the broader economy; support further efforts to reduce ...
Donald B. Marron, Adele C. Morris
openaire +1 more source

