Results 11 to 20 of about 56,132 (236)

Does ESG report greenwashing increase stock price crash risk?

China Journal of Accounting Studies
From the perspective of non-financial information greenwashing, this paper investigates the impact mechanism of environmental, social and governance (ESG) report greenwashing on stock price crash risk.
Guangrui Liu, Hao Qian, Yong Shi, Yu Zhang, Fengyuan Wu   +4 more
doaj   +2 more sources

The problem of greenwashing in ESG investments in Finance [PDF]

, 2023
Why ESG investors, financial firms in India must form a shared intellectual framework to measure efficacy of financial ...
Thomas, Susan
core  

Disclosure, Greenwashing, and the Future of ESG Litigation [PDF]

The Environmental, Social, and Governance (“ESG”) disclosure movement is expanding both voluntarily, as businesses choose to disclose this information, and mandatorily, as government agencies impose disclosure requirements.
Czarnezki, Jason J., Ballan, Barbara
core   +6 more sources

Greenwashing, Firm ESG Strategy, and Employee Impact [PDF]

, 2022
This dissertation studies the causes and consequences of firms’ environmental and social (ESG) actions, with a specific focus on employees. Essay 1 examines greenwashing: when firms present an overly positive view of their environmental and social ...
Barrymore, Nathan
core   +1 more source

Does ESG disclosure mitigate greenwashing? Evidence from Indonesian listed companies [PDF]

New Applied Studies in Management, Economics & Accounting
This study investigates the relationship between Environmental, Social, and Governance (ESG) disclosure, greenwashing, and firm performance among companies listed on the Indonesia Stock Exchange during the 2019-2023 period.
Eka Meirawati, Nilam Kesuma, Liliana Liliana, Ruth Hamzah, Aisyah Azzahra   +4 more
doaj   +1 more source

Financial distress and corporate ESG greenwashing

International Review of Economics & Finance
Understanding the drivers of greenwashing is crucial for promoting genuine sustainability practices. This study uses data from A-share listed companies between 2009 and 2022, applying resource dependence theory to examine whether and how financial ...
Ruiqian Li, Chang Che, Tong Huang
doaj   +1 more source

From green claims to market crashes: the moderating forces of climate risk [PDF]

Journal of Capital Markets Studies
PurposeFrom the perspective of the environmental, social and governance (ESG) mechanism, this study aims to investigate the impact of greenwashing reporting on stock price crash risk (SPCR).
Isnaini Nuzula Agustin, Candy Candy, Jervis William   +2 more
doaj   +1 more source

Do US Active Mutual Funds Make Good of Their ESG Promises? Evidence from Portfolio Holdings

Risks
We investigate the occurrence of greenwashing in the US mutual fund industry. Using panel regression methods, we test whether there exist differences in the portfolio investment behaviors of active equity funds that are self-declared to be driven by ESG ...
Massimo Guidolin, Monia Magnani
doaj   +1 more source

Funding Costs and Liquidity Creation: Does ESG Play Any Role?

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines how banks' funding costs affect liquidity creation and whether environmental, social, and governance (ESG) performance shapes this relationship. Using panel data for 136 U.S. commercial banks from 2005 to 2022, we show that higher funding costs are associated with lower liquidity creation, indicating that more expensive ...
Sattam Bin Kowibeen, Ashraf Khan, M. Kabir Hassan   +2 more
wiley   +1 more source

How does government open data suppress corporate ESG Greenwashing? Evidence from the dual mechanisms of financing constraints and external monitoring

International Review of Economics & Finance
As a core framework for assessing corporate sustainability, environmental, social, and governance (ESG) performance has become a key benchmark linking cross-border capital markets and guiding sustainable investment.
Mingfei Liu, Ye Wang, Zongyi Yin
doaj   +1 more source