Results 101 to 110 of about 56,132 (236)
Free Trade Zones and Corporate ESG: Evidence From a Quasi‐Natural Experiment in China
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how China's Pilot Free Trade Zones (FTZs) influence corporate ESG performance. Using a staggered difference‐in‐differences model on Chinese listed firms from 2009 to 2024, we combine coarsened exact matching (CEM) and geography‐based instrumental variables to ensure robust identification.
Wen Li, Yinghan Zhao, Brian Lucey
wiley +1 more source
Risk of greenwashing in ESG rating systems
A diplomadolgozat az ESG-értékelések és a greenwashing kapcsolatát vizsgálja, különös tekintettel arra, hogy a fenntarthatósági minősítések csökkentik-e vagy éppen elősegítik a zöldrefestés kockázatát. A kutatás elméleti alapját a fenntarthatóság, az ESG,
Dorcsinec-Nyeste, Alexa Laura
core
Journal of Management Science and EngineeringAs environmental, social, and governance (ESG) factors increasingly influence capital flows and market competition, strategic greenwashing behavior by firms seeking to meet stakeholder expectations has become more prevalent.
Qi Chen, Xin Wang
doaj +1 more source
Policy and Market Mechanisms for Sustainable Finance: A Systematic Review and Research Agenda
Business Strategy and the Environment, EarlyView.ABSTRACT Sustainable finance has emerged as a critical instrument for addressing the dual challenges of climate change and sustainable development. Nonetheless, a substantial financing gap persists, while the concept remains under‐theorized without a universally accepted definition, and empirical evidence of its effectiveness remains inconsistent and ...
Jihyung Joo, Byounguk Keum, Taewoo Roh
wiley +1 more source
Sustainability reporting and greenwashing: a bibliometrics assessment in G7 and non-G7 nations
Cogent Business & ManagementThis study aims to provide a comprehensive overview of the scholarly work and discussion on greenwashing in sustainability reporting (GiSR) and tease out dominant themes that emerge from the literature, and the different emphasis of research between G7 ...
Sheela Sundarasen +2 more
doaj +1 more source
Too Complex to Control? How Firms Navigate Scope 3 Governance Under Institutional Uncertainty
Business Strategy and the Environment, EarlyView.ABSTRACT As Scope 3 emissions make up the largest share of many firms' carbon footprints, firms face growing pressure to manage emissions beyond their direct control. Ongoing revisions of the CSRD, the GHG Protocol, and the SBTi Net‐Zero Standard further increase regulatory and methodological uncertainty.
Victoria Fohrer +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Adopting a signaling perspective, this study examines whether corporate green patenting reduces the cost of equity by mitigating information asymmetry in capital markets. Using longitudinal panel data from South Korea, we find that green patenting—encapsulating technological innovation related to energy, environmental protection, and climate ...
Jeongdae Yim, Su‐Yol Lee
wiley +1 more source
Chief Sustainability Officers, ESG performance, and Greenwashing Propensity: Evidence from S&P500 companies [PDF]
openThis thesis explores the connection of the presence and the educational backgrounds of Chief Sustainability Officers (CSOs) with ESG scores and greenwashing practices.
COCCHIONI, NICOLA
core
This study presents a systematic literature review of greenwashing within Environmental, Social, and Governance (ESG) practices of business entities.
Yuniasari, Sih Indri, Purwanti, Lilik
core +1 more source
Mitigating Greenwashing: The Role of Audit Committees and Internal Audits in ESG Reporting Assurance
, 2023 Greenwashing refers to businesses making misleading ESG disclosures (Burbano, (2011). In response to rising expectations from regulators, investors, and the public, a growing number of businesses are under pressure to publish ESG reports.
Mohammed, Ahmed Shawky
core