Results 141 to 150 of about 310,817 (309)

Corporate ESG Greenwashing: Does Regulatory Proximity Matter?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Environmental, social, and governance (ESG) greenwashing undermines sustainable development, yet the influence of regulatory proximity on oversight is understudied. By introducing the “distance decay effect” from geoeconomics into ESG misconduct research and using a sample of Chinese listed firms from 2009 to 2022, this study reveals a ...
Weiqi Zhao   +4 more
wiley   +1 more source

Beyond the ESG Facade: Measuring and Addressing Corporate ‘Lip Service’

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Amid growing global attention to environmental, social and governance (ESG), this study examines the misalignment between ESG disclosures and actual practices—termed ‘lip service’—using data from Chinese firms from 2006 to 2022, constructing an index to quantify it.
Jia Xu, Mingwei Liu, Helen X. H. Bao
wiley   +1 more source

CEO Power and Compensation in Financially Distressed Firms [PDF]

open access: yes
We study the changes in CEO power and compensation that arise when firms go through financial distress. We use a matching estimator to identify suitable controls and estimate the causal effects of financial distress for a sample of U.S.
Oscar A. Mitnik, Qiang Kang
core  

Can Carbon Strategy Enhance Corporate Productivity? Evidence From Carbon Risk and Opportunity Management

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Whether corporate carbon management can enhance productive efficiency is central to firms' long‐term competitiveness and determines whether carbon reduction efforts can be sustained beyond regulatory compliance. This study examines how corporate carbon risk and opportunity management affects firm productivity (measured by total factor ...
Nan Huang, Hanlu Fan, Ruoxin Zhu
wiley   +1 more source

What Effect Does CEO Power Has over Integrated Reporting? Evidence from Indonesian Listed Companies

open access: yesJurnal Dinamika Akuntansi dan Bisnis
This study aims to analyze the role to chief executive officer (CEO) in integrated reporting (IR) adoption and whether growth opportunities moderate this role.
Putri Nurmala, Akhmad Sigit Adiwibowo
doaj   +1 more source

From shareholder value to CEO power: The paradox of the 1990s [PDF]

open access: yes
Why did CEOs remuneration exploded during the 90s and persisted to high levels, even after the bursting out of the Internet bubble? This article surveys the alternative explanations that have been given of this paradox mainly by various economic theories
Robert Boyer
core  

Corporate Waste Management and Investment Efficiency: Does the CSR Committee Matter? Evidence From France

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the relationship between waste management outcomes and corporate investment efficiency, as well as the moderating role of CSR committees, using a panel of 267 non‐financial French listed firms over the period 2011–2022.
Bilel Bzeouich   +2 more
wiley   +1 more source

Outside board memberships of CEOs: Expertise or entrenchment? [PDF]

open access: yes, 2011
We investigate whether outside board memberships of CEOs signal expertise or entrenchment. The analysis is based on panel data of the largest German companies covering the period from 1996 to 2008.
Balsmeier, Benjamin   +2 more
core  

Financial Constraints and Corporate Sustainability Performance: Do Climate Exposure and People's Climate Attention Matter?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the relationship between financial constraints and a firm's sustainability performance. Our empirical analysis utilises a panel of 40,445 observations from 9466 listed non‐financial firms across 44 countries, spanning the period from 2002 to 2019.
Boying Xu   +2 more
wiley   +1 more source

Unpacking ESG Controversies: A Proposed Integrated Framework of Organizational Frictions and Fallout From a Systematic Literature Review

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Research on ESG controversies has expanded rapidly, but findings remain fragmented and lack a unifying perspective. This study conducts a PRISMA‐guided, framework‐based systematic review of 68 empirical articles published between 2018 and 2025 (May) to synthesize the main determinants and consequences of ESG controversies.
Cristina Alexandrina Ştefănescu   +1 more
wiley   +1 more source

Home - About - Disclaimer - Privacy