Results 51 to 60 of about 56,132 (236)
ESG Decoupling Phenomenon: A Systematic and Bibliometric Analysis
Business Strategy and the Environment, EarlyView.ABSTRACT ESG decoupling, defined as the gap between a firm's ESG disclosures and its actual practices, poses a critical challenge to corporate sustainability. Using the PRISMA protocol, 451 articles were selected for a comprehensive bibliometric and systematic literature review to map the intellectual structure and thematic evolution of the research on
Maryam Laeeq +2 more
wiley +1 more source
Jurnal ProaksiMain Purpose - This study investigates whether Environmental Disclosure Scores (EDS) accurately reflect actual environmental performance, as proxied by GHG emissions, in the Indonesian banking sector.
Netti Natarida Marpaung +2 more
doaj +1 more source
Corporate ESG Greenwashing: Does Regulatory Proximity Matter?
Business Strategy and the Environment, EarlyView.ABSTRACT Environmental, social, and governance (ESG) greenwashing undermines sustainable development, yet the influence of regulatory proximity on oversight is understudied. By introducing the “distance decay effect” from geoeconomics into ESG misconduct research and using a sample of Chinese listed firms from 2009 to 2022, this study reveals a ...
Weiqi Zhao +4 more
wiley +1 more source
ESG integration and the investment management process : fundamental investing reinvented [PDF]
, 2015 We investigate how conventional asset managers account for environmental, social, and governance (ESG) factors in their investment process. We do so on the basis of an international survey among fund managers.
van Duuren, E. +7 more
core +2 more sources
Jurnal Akuntansi dan Auditing IndonesiaThis study aims to explore global research trends on greenwashing in the context of ESG practices using a bibliometric approach. By examining co-occurrence of keywords and the geographical origin of publications, this research identifies how ...
Dianwicaksih Arieftiara +1 more
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study analyses the association between carbon emissions and financial performance in Latin American firms. The scientific literature on this topic is limited, with little evidence available in this geographical region. This study aims to address this research gap by testing hypotheses focused on analysing how Scope 1, 2 and 3 carbon ...
Ana Isabel Mendieta‐Callirgos +3 more
wiley +1 more source
Frontiers in SustainabilityAs Environmental, Social, and Governance (ESG) principles gain global traction, greenwashing has emerged as a significant challenge, undermining sustainable development and eroding trust in capital markets.
Ge Hu, Ziteng Xu, Weimin Chen
doaj +1 more source
Beyond the ESG Facade: Measuring and Addressing Corporate ‘Lip Service’
Business Strategy and the Environment, EarlyView.ABSTRACT Amid growing global attention to environmental, social and governance (ESG), this study examines the misalignment between ESG disclosures and actual practices—termed ‘lip service’—using data from Chinese firms from 2006 to 2022, constructing an index to quantify it.
Jia Xu, Mingwei Liu, Helen X. H. Bao
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Global net‐zero ambitions require transformative strategies to decarbonise carbon‐intensive global value chains (GVCs). This study examines how multinational enterprises (MNEs) in sunset industries integrate carbon capture technologies (CCT) with operational and supply chain dynamics (OSCD) to advance decarbonisation.
Muhammad Mustafa Kamal +6 more
wiley +1 more source
Frontiers in Environmental ScienceIntroductionIn the context of global climate governance, corporate environmental performance is becoming critical for market competitiveness. However, some enterprises may cultivate false environmental credentials through greenwashing practices ...
Yun Chen
doaj +1 more source