Results 111 to 120 of about 56,132 (236)

Do Sustainability Committees Mitigate or Exacerbate ESG Decoupling?

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the impact of sustainability committees (SCs) on environmental, social, and governance (ESG) decoupling in US publicly listed firms. In particular, it examines their influence on overall and dimension‐specific (E, S, G) ESG decoupling and distinguishes their effects on internal versus external ESG actions.
Weite Qiu, Yuming Xuan, Maqsood Ahmad, Sunny Sun, Yang Jinghan   +4 more
wiley   +1 more source

The Impact of Generative AI on the Perpetuation and Detection of Greenwashing in Sustainability Reports: Insights From an Experiment

Business Strategy and the Environment, EarlyView.
ABSTRACT Our study, based around an experiment, examines the consequences when generative AI tools are used to create and assess sustainability disclosures. There are two key findings: (1) that generative AI greenwashes sustainability disclosures, with our study participants doing little to mitigate this, and (2) that our study participants viewed AI ...
Ruth Dimes, Charl de Villiers, Paul Denny, Juho Leinonen   +3 more
wiley   +1 more source

Challenges and opportunites of ESG in the beauty industry

A fenntarthatóság és a társadalmi felelősségvállalás egyre nagyobb jelentőséggel bír a szépségiparban, ahol az ESG (Environmental, Social, Governance) szempontok meghatározó szerepet töltenek be. Szakdolgozatom célja, hogy bemutassa, hogyan alkalmazzák a
Jákób, Ramóna
core  

From Circular Economy Disclosure to Circular Transformation: A Case Study From Food‐Producing Companies

Business Strategy and the Environment, EarlyView.
ABSTRACT Changing the use of resources and the treatment of waste is an important driver towards sustainable development. While this includes transformation of production processes, it also requires the transition of complete business models towards more circularity.
Patricia Ruffing‐Straube, Ute Merbecks, Inge Wulf   +2 more
wiley   +1 more source

The greenwashing as a marketing strategy in Colombia. The case of the textile industry

The main objective of this study was to analyze the marketing strategies based on Greenwashing used by the textile industry in Colombia. For this purpose, a review of the current literature on greenwashing was carried out, which allowed the ...
Salamanca Leguizamón, Natalia
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Toward a Greener Future: How and When Blockchain and Digitization Drive Green Finance

Business Strategy and the Environment, EarlyView.
ABSTRACT The COVID‐19 pandemic has significantly affected small‐ and medium‐sized enterprises (SMEs) and poses challenges in acquiring financing. Growing green investments require transformative infrastructure and innovative green financing solutions. Blockchain technology is ideal for delivering green environmental information because it provides real‐
Sikandar Rahman, Bailing Liu, Murad Ali, Sheikh Adeel, Dana Bakry, Saleh Bajaba, Mohammad Asif Salam, Hengky Latan   +7 more
wiley   +1 more source

Faith, Sustainability and Consumer Trust in Halal–Green Cosmetics: A Dual‐Trust Model Among Muslim Women

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how firms secure legitimacy in markets where faith‐based expectations and environmental responsibility intersect, focusing on halal–green cosmetics among Muslim women. It conceptualises halal trust and green trust as parallel legitimacy pathways reflecting faith‐based legitimacy and environmental credibility, respectively ...
Dwi Suhartanto, Ani Kartikasari, Gundur Leo, Sitti Nur Azmi Fadhlurrahmah, Adelia Athifah Ambartola   +4 more
wiley   +1 more source

Watchdogs or Enablers? Analyzing the Role of Analysts in ESG Greenwashing in China

In this study, we investigate whether analysts in China can effectively function as watchdogs to monitor managerial ESG greenwashing practices or if they inadvertently play a role in fostering such practices.
Yan Chen, Yingxue Gao
core   +1 more source

ESG Measurement and Ratings Divergence: A Cross‐Jurisdictional Review of Institutional, Stakeholder, and Digital Accountability Perspectives

Business Strategy and the Environment, EarlyView.
ABSTRACT ESG ratings for the same firm‐year often diverge, shaping capital allocation and accountability. Drawing on a structured systematic‐narrative hybrid review, I synthesize evidence across the European Union, the United States, and China and develop a transnational accountability framework that traces divergence through the measurement pipeline ...
Gary Gang Tian
wiley   +1 more source

Development of Greenwashing Taxonomy as A Tool for Managing International ESG Risks [PDF]

ESG issues are significant for international companies, but greenwashing is an increasing concern. This study explores greenwashing in international business by analyzing data from 61 companies in 7 industries.
Sozonova, E., Belyaeva, Z.
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