Results 141 to 150 of about 56,132 (236)

From words to action? Linking ESG reports to environmental performance. [PDF]

PLoS One
Savin I, Carel ML, Schlindwein E.
europepmc   +1 more source

Enabling Factors for the Shift From ESG Scores to ESG Performance Management System in SMEs: An Interventionist Approach

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how small and medium‐sized enterprises (SMEs) transition from a symbolic, disclosure‐oriented ESG logic toward a substantive ESG‐oriented performance management system (PMS) grounded in actionable KPIs. Drawing on evidence from the Apuan‐Versilian Stone Industrial District through an interventionist research design, we ...
Alessandra Rigolini, Claudia Presti, Katia Corsi   +2 more
wiley   +1 more source

Greenwashing in the Fashion Industry: causes, consequences, and remedies

reservedAll’interno di un contesto globale in cui il tema della sostenibilità assume sempre più rilevanza, il fenomeno del greenwashing diventa un punto cruciale. .
PERRA, SARA
core  

Green accounting and ESG-driven eco-efficiency in European financial institutions: A two-stage DEA-CRITIC-TOPSIS evaluation. [PDF]

PLoS One
Sklavos G, Zournatzidou G, Ragazou K, Sariannidis N.   +3 more
europepmc   +1 more source

Does the CEO's Attention Affect How Well the Firm Performs Environmentally?

Business Strategy and the Environment, EarlyView.
ABSTRACT This study explores whether CEOs' environmental attention (CEA) enhances firms' environmental performance. Drawing on attention‐based and upper echelons theories, which emphasize that executives' cognitive focus shapes organizational outcomes, we argue that CEOs who devote greater attention to environmental issues are more likely to integrate ...
Salah Aldain Abdullah Alshorman, Mohammad Abweny, Rizwan Ahmed   +2 more
wiley   +1 more source

Board-level AI literacy as a missing governance capability: a pilot study of boards and executives. [PDF]

Front Artif Intell
Tipurić D, Hruška D, Kovač I.
europepmc   +1 more source

Costly Signals and Cheap Talk: Measuring the Decoupling of ESG Routinisation and Greenwashing Risk

Business Strategy and the Environment, EarlyView.
ABSTRACT Greenwashing is a systemic challenge to sustainable finance, yet prevailing ESG metrics still tend to equate more disclosure with more sustainability. We develop a dual‐index framework to compare firms' ESG ‘talk’ and ‘walk’ using hard data. An ESG Routinisation Index approximates the costly integration of sustainability into emissions, safety
Giacomo Zatini, Nicola Torricella, Armando della Porta   +2 more
wiley   +1 more source

How digital transformation curb greenwashing: Insights from fraud risk factor theory. [PDF]

PLoS One
Xu J, Li R.
europepmc   +1 more source

A Business Strategy or Compliance? Review of the Environmental, Social and Governance (ESG) Landscape

Business Strategy and the Environment, EarlyView.
ABSTRACT Environmental, social and governance (ESG) factors have gained significant prominence within the corporate landscape, becoming essential to the sustainability and success of modern business models. Companies are increasingly required to integrate sustainable and responsible practices into their daily operations to meet stakeholder expectations
Roberto Cerchione, Viviana Sicardi
wiley   +1 more source

Does carbon emission rights trading foster energy-saving technological innovation? Evidence from listed manufacturing firms in China. [PDF]

iScience
Fu Y, Seng J, Yue K, Zhang L.
europepmc   +1 more source