Results 61 to 70 of about 56,132 (236)
Business Strategy and the Environment, EarlyView.ABSTRACT Although ESG controversies are on the rise, research investigating them yields contradictory findings. The paper provides resolutions to the debate through investigating (a) how ESG controversies influence firms' short‐term and long‐term financial performance; (b) how firms navigate ESG controversies' effect; and (c) how ESG controversies ...
Amalesh Sharma +3 more
wiley +1 more source
Greenwashing: Causes, Consequences, Remedies
, 2023 openLa presente tesi intende approfondire l'analisi del fenomeno del greenwashing, esaminando le sue manifestazioni, le sue implicazioni economiche e le strategie per combatterlo.
DAL CIN, EVA
core
RisksThis study examines the degree of alignment between the actual environmental performance and the ESG disclosures of 365 listed financial institutions in Europe for the fiscal year 2024.
George Sklavos +3 more
doaj +1 more source
Green Signals or Strategic Noise? Corporate Reporting Integrity Assessment through L.I.G.H.T. Index. A Multi-Criteria Comparative Analysis [PDF]
Annals of the University of Oradea: Economic ScienceRecent research investigates whether political connections serve to reduce or increase the tendency of corporate greenwashing. Additionally, studies on climate reporting indicate that lobbying activities misaligned with climate commitments act as counter-
Andreea IURAȘ, Victoria BOGDAN
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the relationship between waste management outcomes and corporate investment efficiency, as well as the moderating role of CSR committees, using a panel of 267 non‐financial French listed firms over the period 2011–2022.
Bilel Bzeouich +2 more
wiley +1 more source
China Accounting and Finance ReviewThis study aims to systematically identify the drivers of corporate greenwashing through the institution, market, organization and cognition (IMOC) framework. Grounded in institutional theory, resource-based view, agency theory and upper echelons theory,
Yao Xiao +3 more
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Research on ESG controversies has expanded rapidly, but findings remain fragmented and lack a unifying perspective. This study conducts a PRISMA‐guided, framework‐based systematic review of 68 empirical articles published between 2018 and 2025 (May) to synthesize the main determinants and consequences of ESG controversies.
Cristina Alexandrina Ştefănescu +1 more
wiley +1 more source
Impact of banks’ ESG disclosure assurance on borrowers’ ESG performance: Evidence from China
Chinese Journal of Population, Resources and EnvironmentThis study examines the impact of banks’ environmental, social, and governance (ESG) disclosure assurance (BEDA) on borrowing enterprises’ ESG performance to investigate China’s bank-enterprise loan relationships.
Hao Huang, Li Tang, Ling Zhao
doaj +1 more source
Stock Exchange ESG Disclosure Guidance and Corporate Carbon Mitigation: International Evidence
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the tangible impact of the adoption of environmental, social, and governance (ESG) disclosure guidance by stock exchanges on corporate carbon mitigation, focusing on six major frameworks: the Global Reporting Initiative (GRI), the Sustainability Accounting Standards Board (SASB), the Task Force on Climate Related ...
Jiamian Yan, Le Luo, Nuraddeen Nuhu
wiley +1 more source
RisksThis research examines the cognitive and psychological mechanisms underlying young adults’ reactions to ESG-labeled online advertisements, specifically resistance to persuasion and purchase intention.
Stefanos Balaskas +3 more
doaj +1 more source