Results 91 to 100 of about 56,132 (236)

Investor Perceptions of Climate Policy: Insights From the US Inflation Reduction Act

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper provides the first event study evidence on how the Inflation Reduction Act's (IRA) dedicated climate provisions reshaped equity valuations in the US carbon‐intensive sectors. Focusing on environmentally sensitive industries (ESI), we analyze cumulative abnormal returns around the four key IRA milestones in 2022–2023.
Laura Ferraro, Arati Kale, Devendra Kale, Franco Ernesto Rubino   +3 more
wiley   +1 more source

The Effect of Greenwashing on Firm Performance with Multiple Directorships as Moderating Variable

Aptisi Transactions on Technopreneurship
This study investigates the impact of greenwashing on firm performance, with a focus on the moderating role of multiple directorships in the context of Indonesian public companies.
Arista Febri Eriyawan, Cynthia Afriani Utama   +1 more
doaj   +1 more source

Strategic Shift: The Power of Green Strategy on Sustainability Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT Employing FTSE Russell's unique Green Revenues data on S&P 1500 firms from 2016 to 2024, this study examines the long‐term effects of a corporate strategic shift toward green strategy, proxied by green revenue reporting, on corporate sustainability performance.
Post Raj Pokharel
wiley   +1 more source

Behind the green veil: board characteristics, greenwashing, and the fraud triangle

Humanities & Social Sciences Communications
This study examines the relationship between board characteristics and environmental, social, and governance (ESG) greenwashing among Chinese A-share listed companies from 2009 to 2023, based on 13,246 firm-year observations from 1,380 firms.
Jingzhuo Yu, Yong-Sik Hwang
doaj   +1 more source

ESG Controversies in Global Firms: A Black Mark?

Business Strategy and the Environment, EarlyView.
ABSTRACT Despite increasing attention paid by companies to sustainability, there is still evidence of environmental, social and governance (commonly referred to as ESG) scandals. As research on this topic is scant, this paper aims to analyse the impact of ESG controversies on firms' sustainability practices, that is, ESG policies, as well as ...
Beatrice Bais, Guido Orzes, Marco Sartor
wiley   +1 more source

Beyond the Hype: A Systematic Exploration of Emerging Thematic Trends and Persistent Challenges in Combating Greenwashing Across Global Supply Chains

Administrative Sciences
This study aimed to determine how research has highlighted greenwashing in supply chains by identifying emerging themes and pinpointing gaps that must be addressed in combating greenwashing in global supply chains.
Vivian Cherono, Md. Tota Miah, Ildikó Rudnák, Szűcs Csaba   +3 more
doaj   +1 more source

From Text to Value: Measuring and Pricing Firm Climate Risk Exposure

Business Strategy and the Environment, EarlyView.
ABSTRACT We examine how the prominence and tone of climate risk disclosures affect firm value and strategic climate positioning for large European nonfinancial companies. We developed a firm‐level climate risk exposure (CRE) index that assesses climate risks within corporate narratives across four EU categories: transition risk, physical risk ...
Stefano Dell'Atti, Matteo Foglia, Grazia Onorato   +2 more
wiley   +1 more source

From Greenwashing to Sustainability: The Mediating Effect of Green Innovation in the Agribusiness Sector on Financial Performance

Agriculture
This study analyses the impact of agricultural greenwashing on financial performance via green innovation. To this end, it employs data from Chinese A-share agribusinesses from 2012 to 2022.
Zhongping Wang, Xiaoying Tian
doaj   +1 more source

Beyond Structural Interventions: The Human Architecture Shaping ESG Integration in Corporate Systems

Business Strategy and the Environment, EarlyView.
ABSTRACT Despite the promotion of ESG in corporate discourse, substantive integration of ESG principles into business practices remains challenging. This study applies and extends Meadows' leverage framework to examine ESG integration in UAE‐listed firms.
M. Schulte, Dimitris Christopoulos
wiley   +1 more source

Voluntary ESG information disclosure on social media and ESG rating divergence: evidence from Sina Weibo

China Journal of Accounting Research
This paper examines the impact of firms’ voluntary ESG disclosures on social media on ESG rating divergence using data from China’s Sina Weibo. The results show that social media disclosure of ESG information alleviates ESG rating divergence, supporting ...
Wenfei Li, Yiyan Le
doaj   +1 more source