Results 181 to 190 of about 1,220,737 (270)

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

Perceived Strategic Green Marketing Orientation and Buyer–Supplier Relational Outcomes: Evidence From Small‐ and Medium‐Sized Enterprises

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT As sustainability becomes increasingly central to business relationships, firms are under growing pressure to demonstrate credible environmental commitment. This study examines how perceived strategic green marketing orientation (PSGMO) relates to buyer–supplier relational outcomes among small‐ and medium‐sized enterprises (SMEs).
Riza Casidy, Karolos Papadas
wiley   +1 more source

Climate Change Exposure and the Discipline of Capital Structure: Evidence From Managerial Leverage Distortion

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how climate change exposure affects corporate financing behaviour through the lens of managerial leverage distortion (MLD), defined as the absolute deviation of observed leverage from a benchmark implied by firm fundamentals.
Post Raj Pokharel
wiley   +1 more source

A value-based topography of climate change beliefs and behaviors. [PDF]

open access: yesPNAS Nexus
Karimi-Malekabadi F   +2 more
europepmc   +1 more source

From Global Standards to Local Compliance: Implementation Heterogeneity in Cocoa Certification in Indonesia

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Certified companies translate voluntary sustainability standards (VSS) into local practice, yet little is known about how company‐level implementation of VSS relates to farmer compliance. This paper examines Rainforest Alliance (RA) implementation by three certified companies in the Indonesian cocoa sector. Drawing on compliance and regulatory
Charline Depoorter   +4 more
wiley   +1 more source

Measuring Corporate Energy Transition Through Web‐Based Evidence and Large Language Models

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper proposes a scalable method to measure firm‐level engagement with the energy transition using corporate website disclosures and large language models (LLMs). We construct a restrictive, policy‐aligned rubric that codes evidence of (i) energy efficiency improvements, (ii) decarbonization and emissions‐reduction strategies, and (iii ...
Xavier Martínez‐Barbero   +2 more
wiley   +1 more source

Beyond the Board: Does CEO‐CFO Tenure Staggering Curb ESG Greenwashing?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Greenwashing threatens the credibility of corporate environmental strategies and ESG disclosure by creating a disconnect between symbolic claims and substantive action. Existing research mainly focuses on external pressures and formal governance mechanisms, with limited attention to the relational structure of the top management team ...
Zhe Sun   +4 more
wiley   +1 more source

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