Results 91 to 100 of about 873,762 (254)

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

Corporate greenwashing and corporate risk-taking: evidence from Chinese listed firms

open access: yesFrontiers in Sustainability
While the dual carbon strategy promotes nationwide green transformation, regional ecological governance and environmental-economic development remain uneven across China.
Bei Li, Olga Koshkina
doaj   +1 more source

Governing Artificial Intelligence and Digital Economy for Sustainability: Does Institutional Quality Help or Hinder SDGs Progress Across OECD Countries?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates how artificial intelligence (AI) can support sustainable development strategies in OECD countries, particularly in achieving the United Nations Sustainable Development Goals (SDGs). The study contributes to the literature by investigating the role of AI as a transformative enabler of sustainable business strategies ...
Muskan Sahu   +2 more
wiley   +1 more source

The Impact of Corporate Greenwashing on Mutual Fund Investment Decisions [PDF]

open access: yes
This study examines the impact of corporate greenwashing on the investment behavior of sustainability-focused mutual funds. Greenwashing is defined as the discrepancy between a firm’s overly positive environmental disclosures and its actual environmental
Zhang, Zhonghua
core   +3 more sources

Complementarity or conflict? Impact of environmental policy mixes on corporate greenwashing: An empirical study of Chinese enterprises

open access: yesInternational Review of Economics & Finance
Greenwashing refers to the act of misleading stakeholders with false environmental claims, which distorts market signals and hampers sustainable development.
Tianyi Hao   +3 more
doaj   +1 more source

The greenwashing as a marketing strategy in Colombia. The case of the textile industry

open access: yes
The main objective of this study was to analyze the marketing strategies based on Greenwashing used by the textile industry in Colombia. For this purpose, a review of the current literature on greenwashing was carried out, which allowed the ...
Salamanca Leguizamón, Natalia
core  

Stock Exchange ESG Disclosure Guidance and Corporate Carbon Mitigation: International Evidence

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the tangible impact of the adoption of environmental, social, and governance (ESG) disclosure guidance by stock exchanges on corporate carbon mitigation, focusing on six major frameworks: the Global Reporting Initiative (GRI), the Sustainability Accounting Standards Board (SASB), the Task Force on Climate Related ...
Jiamian Yan, Le Luo, Nuraddeen Nuhu
wiley   +1 more source

Substance over form: A carbon performance examination on corporate ESG practices

open access: yesInternational Review of Economics & Finance
Against the backdrop of global warming, businesses have emerged as key players in improving resource efficiency and combating pollution. Clarifying the intrinsic link between corporate ESG practices and carbon performance is of great significance.
Bowen Ding, Sumei Luo, Guangyou Zhou
doaj   +1 more source

Measuring Corporate Alignment With the Circular Economy: a Text‐Based Circularity Index From Mandatory Non‐Financial Disclosures

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The transition to a circular economy (CE) has become a strategic priority for firms, yet empirical assessments of corporate circularity remain fragmented and heavily dependent on structured indicators or self‐reported metrics. This paper proposes a novel, text‐based circularity index derived from mandatory non‐financial statements of large ...
Giuseppe Pernagallo   +2 more
wiley   +1 more source

Reporting What Matters, or Reporting What Looks Good? Materiality and Balance in Post–Rana Plaza Apparel Sustainability Disclosure

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Sustainability reports (SRs) are widely criticized for vague disclosures and selective emphasis on positive outcomes, yet systematic research on two core SR challenges remains limited: materiality (whether disclosed content is relevant) and balance (whether both achievements and challenges are reported).
Mahsa Mohammadrezaei   +1 more
wiley   +1 more source

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