Results 211 to 220 of about 388,471 (291)

Eyes on the Ground: Can Institutional Investor Site Visits Discipline Corporate ESG Hypocrisy?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper investigates whether institutional investor site visits serve as an effective external governance mechanism for curbing environmental, social and governance (ESG) hypocrisy. Using panel data on Chinese A‐share listed firms from 2012 to 2021, we find that site visits significantly reduce ESG hypocrisy by improving internal control ...
Lichun Zheng   +4 more
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

Drivers of Scope 3 Emissions Disclosure Quality—CDP Analysis

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Scope 3 emissions account for a significant portion of a supply chain's carbon footprint, yet very little research explores the key drivers of high‐quality Scope 3 disclosures. Additionally, while climate governance is a vital part of both improving carbon performance and ensuring corporate accountability, its broader impact on disclosure ...
Xintao Li, Binh Bui, Thanh Phan
wiley   +1 more source

Disclosure, Verification, and Value: The Impact of Climate Risk Disclosure on Institutional On‐Site Research and Economic Consequences

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Based on signaling theory and information asymmetry theory, this study uses a sample of Chinese A share listed firms from 2012 to 2023 to examine the effect of climate risk disclosure (CRD) on institutional on‐site research and its economic consequences.
Sha Tang   +2 more
wiley   +1 more source

Business Strategy and Corporate Waste Outcomes: The Moderating Role of Board Gender Diversity

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Firm‐level drivers of corporate waste remain underresearched relative to other sustainability topics, such as carbon emissions and environmental, social, and governance (ESG) disclosure. Moreover, the role of female directors on corporate boards in this realm is also underexplored.
Ya Luo   +3 more
wiley   +1 more source

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