Results 201 to 210 of about 23,742,502 (301)

ESG Controversies and Corporate Performance: A Critical Appraisal of Rating Methodologies and Empirical Evidence

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT ESG controversies have become relevant signals in capital markets. However, controversy measurement is not strictly regulated, and evidence on whether and under which conditions such events affect firm‐level performance remains fragmented and lacks quality appraisal.
Paolo Candio, Massimiliano Kaucic
wiley   +1 more source

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

Buyer–Supplier Relationships in the Modern Supply Chain: Exploring Professionals' Perspectives on Power Balance in Pursuit of Decarbonization

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Decarbonization is a contemporary and critical organizational agenda for meeting climate change goals, but little is known about how strategies deployed to meet decarbonization goals interact with employees' agentic capacities and coping strategies, particularly in the context of supply chain pressures and power dynamics.
Anushree Tandon   +3 more
wiley   +1 more source

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