Results 141 to 150 of about 297,214 (298)
Symbolic or Substantive Action: Intent, Effort, and Results
Business Strategy and the Environment, EarlyView.ABSTRACT Many firms have made ambitious climate pledges since the Paris Agreement of 2015. These pledges may be symbolic or substantive, but the literature is fragmented in defining these two terms. We propose a conceptual framework with three frames to delineate symbolic from substantive action: Intent—underlying motivations for engaging in climate ...
Vincent Xinyi Gu +1 more
wiley +1 more source
Deception and Convergence of Opinions Part 2: the Effects of Reproducibility [PDF]
Recently Martins (Martins 2005) published an article in this journal analyzing the opinion dynamics of a neutral observer deciding between two competing scientific theories (Theory A and Theory B). The observer could not perform any experiments to verify
Victor Palmer
core
Green Talk, Costly Walk: The Financial Cost of Greenwashing
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the financial consequences of greenwashing, operationalized as the misalignment between ESG disclosure and actual ESG performance. While prior research has explored the reputational and ethical dimensions of greenwashing, its impact on firms' cost of debt remains underexamined.
S. Taddeo, A. Regoli, O. Weber, R. Carè
wiley +1 more source
Differences in Language Used by Deceivers and Truth-Tellers in Thai Online Chat
Journal of the Southeast Asian Linguistics Society, 2017 Deception detection, especially in online communication, is a burgeoning area of research, but most previous studies have focused on English. Therefore, in this paper, we investigate the applicability of English deceptive features to Thai and also ...
Montarat Rungruangthum, Richard Watson
doaj
Exploring the Governance–Disclosure Nexus: Board Structures and ESG Disclosures in South Africa
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how governance structures such as board composition and board functions influence environmental, social and governance (ESG) reporting among listed South African firms. This study examines 90 public listed companies on the Johannesburg Stock Exchange between 2012 and 2022.
Henriette Elsabe Scholtz +1 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the influence of circular economy practices, as a manifestation of corporate social responsibility, on green value co‐creation and its subsequent effects on green collaborative practices and sustainable supply chain integration between providers and customers.
Adriana Santos +2 more
wiley +1 more source
The effects of deception on memory: a comparative study of actors and eyewitnesses accounts
BMC PsychologyDeception is a common occurrence in daily life and has been shown to impair memory. This study investigated the memory-undermining effects of deception in a simulated daily life scenario, focusing on the potential moderating effect of the liars’ role (i ...
Yan Li, Zhiwei Liu
doaj +1 more source
The Influence of Corporate Sustainability Rating Methodology on Disclosure Behavior
Business Strategy and the Environment, EarlyView.ABSTRACT The rise of environmental, social, and governance (ESG) investing has illuminated long‐standing concerns over the ability for sustainability rating schemes to accurately convey sustainability‐related performance of firms. This study theorizes and empirically examines how a detailed and transparent rating methodology influences what information
Patrick J. Callery
wiley +1 more source
This paper proposes an equilibrium approach to belief manipulation and deception in which agents only have coarse knowledge of their opponent's strategy.
Ettinger, David, Jehiel, Philippe
core
Business Strategy and the Environment, EarlyView.ABSTRACT Many firms set ambitious sustainability goals but these are frequently “displaced” by proxy goals that are easier to track and measure. However, the specific types of goal conflicts that follow from this displacement are poorly understood. We conducted a case study of circular innovation initiatives at a global MedTech company and identified ...
Wiebke Reim +2 more
wiley +1 more source