Results 121 to 130 of about 56,132 (236)

Financing Climate Action Through Fair Taxation: How SDG Engagement Reduces Corporate Tax Avoidance

Business Strategy and the Environment, EarlyView.
ABSTRACT The transition to a low‐carbon economy, central to achieving Paris Agreement targets and Sustainable Development Goal 13 (Climate Action), requires unprecedented public and private investment. A significant climate financing gap persists, however, exacerbated by corporate practices that erode the public revenue base.
Ahmed Aboud, Niccolò Nirino, Panagiota Papadimitri, Michael Christofi   +3 more
wiley   +1 more source

Corporate Dynamic Eco‐Innovation Capability and Carbon Emission Reduction: Evidence From African Listed Firms With the Role of Institutional Pressures

Business Strategy and the Environment, EarlyView.
ABSTRACT Despite the global emphasis on simultaneous achievement of higher growth and lower pollution (green growth), the dynamic link between eco‐innovation and CO2 emissions remains inadequately understood globally and specifically in Africa, with a complex and diverse institutional and regulatory landscape.
Idorenyin J. Okon, Adeolu O. Adewuyi, Alex O. Acheampong   +2 more
wiley   +1 more source

Corporate ESG Greenwashing Behavior and Audit Risks: A Case Study of Anta Sports

As ESG principles gain increasing influence over capital markets, corporate greenwashing has attracted heightened regulatory an investor scrutiny. The study examines the 2025 Arc'teryx fireworks marketing incident conducted under Anta Group's ownership ...
Teng Ieong Chu
core   +1 more source

Finansiell distress och ESG-greenwashing: en studie av europeiska börsnoterade företag

Syfte: Syftet med denna studie är att undersöka sambandet mellan finansiell distress och ESG greenwashing bland europeiska börsnoterade företag. Studien tar sin utgångspunkt i tidigare forskning som visar att företag under finansiell press kan ha ...
Göransson, Emil, Karim, Freaje
core   +1 more source

Leadership, Sustainability, and Performance: A Cluster‐Based Systematic Review Anchored in the Triple Bottom Line Framework

Business Strategy and the Environment, EarlyView.
ABSTRACT This study maps and synthesizes the intellectual structure of sustainability‐oriented leadership research by examining how economic, environmental, and social performance dimensions are addressed across the literature. A cluster‐based systematic literature review was conducted using data from the Scopus and Web of Science databases.
Yaprak Demirsoy, Alperen Şahin, Taşkın Dirsehan   +2 more
wiley   +1 more source

Net‐Zero Transition and Its Impact on Firms' Energy Efficiency and Economic Growth Within the Framework of Sustainable Development Goals: A Systematic Literature Review and Bibliometric Analysis

Business Strategy and the Environment, EarlyView.
ABSTRACT The transition to net zero (NZ) faces challenges such as uneven institutional readiness, fragmented policy frameworks and rising energy demands from population growth, economic expansion and artificial intelligence (AI). These obstacles are intensified by technological, financial and regulatory uncertainties that impede coordinated efforts ...
Mohamed Shrief, Jahira Debbarma, Lukman Akanbi, Duyen Chu   +3 more
wiley   +1 more source

Can Analyst Coverage Reduce Corporate ESG Greenwashing? Evidence from China

In this study, we analyze data from Chinese-listed firms, spanning the period 2011–2021, to address the question of whether analyst coverage reduces environmental, social, and governance (ESG) greenwashing.
Chunying Zhang, Xiaohui Wu
core   +1 more source

Managing Biodiversity Disclosure in Global Firms: How Culture, Institutions and Risk Shape Corporate Reporting

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the drivers of biodiversity disclosure and the interplay between firm strategies and national institutions in shaping transparency. Using a global panel of 4703 firms across 40 economies from 2013 to 2022, we integrate differentiation, signalling and institutional perspectives to explain variation in reporting behaviour ...
Chi Chen, Yaman O. Erzurumlu, Giray Gozgor   +2 more
wiley   +1 more source

The Impact of Government Environmental Auditing on Corporate ESG Greenwashing

Government environmental auditing, as a critical tool for regulating corporate behaviour and promoting market green transformation, exerts a substantial influence in mitigating corporate ESG greenwashing practices. Focusing on A‐share listed corporations
Zhonghua Cheng, Yanhao Yang
core   +1 more source

Decarbonization Boundary Choices and the Effectiveness of Stakeholder Engagement in Voluntary Climate Action Commitments: Evidence From Emerging Economies

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how stakeholder engagement, conceptualized as a boundary‐spanning organizational capability, interacts with firms' decarbonization strategies, in relation to climate action commitments (CACs) in voluntary initiatives.
David Tobón Orozco, Jose Pla‐Barber
wiley   +1 more source