Business Strategy and the Environment, EarlyView.ABSTRACT Growing environmental awareness has intensified demand for sustainability and transparency, especially in cruise tourism, a high‐impact and highly scrutinised service context. This study examines how green consumption values (GCV) shape passengers' perceptions of the credibility of green marketing claims (believability) and, in turn, influence
Marcello Risitano +3 more
wiley +1 more source
Independent companies in the tobacco supply chain: transparency and environmental social governance. [PDF]
Tob ControlDunwoodie Stirton F +4 more
europepmc +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how earnings management shapes the relationship between CEO characteristics, i.e., gender, education, age, tenure and financial expertise, and corporate carbon disclosure. While prior research links managerial attributes to environmental transparency, limited attention has been paid to the role of financial reporting ...
Shihong Zeng +4 more
wiley +1 more source
Greenwashing and Green Marketing on Social Media: Implications for Trust-Related Reactions in the Food Sector. [PDF]
FoodsVukasović T, Trglavčnik M, Faganel A.
europepmc +1 more source
Does Disclosure Type Matter? Climate‐Related Financial Disclosures and Corporate Performance
Business Strategy and the Environment, EarlyView.ABSTRACT Our study examines the financial implications of corporate climate‐related financial disclosures while distinguishing between quantitative and qualitative disclosures. We use a multiple‐period difference‐in‐differences approach to analyze Japanese firms listed on the Tokyo Stock Exchange Prime Market from 2019 to 2023.
Alexander Ryota Keeley +4 more
wiley +1 more source
A greenprint for healthcare sustainability: Finding alignment between medical schools and their health system. [PDF]
J Clim Chang HealthPruthi A +5 more
europepmc +1 more source
The Effect of Carbon Disclosure Quality on Green Bond Financing Cost
Business Strategy and the Environment, EarlyView.ABSTRACT Existing research on financing costs primarily focuses on traditional financial factors, such as credit ratings, and offers limited examination of non‐financial information. This study examines the impact of the quality of carbon information disclosure on financing costs using a fixed‐effects panel regression, based on data from 166 Chinese ...
Siying Wang, Chaminda Wijethilake
wiley +1 more source
Greenwashing and financial performance in public health firms: the mechanism of organizational legitimacy erosion. [PDF]
Front Public HealthLiang Y, Gao X.
europepmc +1 more source
Executive Changes and ESG Disclosure in S&P 500 Firms: The Moderating Role of Strategic Dynamism
Business Strategy and the Environment, EarlyView.ABSTRACT The strategic importance of environmental, social, and governance (ESG) disclosure has sparked academic interest, yet the role of top management team (TMT) dynamics remains underexplored. This study examines how the number of executive changes, as a proxy for TMT instability, affects ESG and environmental (ENV) disclosure in S&P 500 firms from
Christian Schoendeling +3 more
wiley +1 more source
Do board characteristics impact greenwashing? Moderating role of CSR committee. [PDF]
HeliyonMa Y, Ahmad MI.
europepmc +1 more source