Results 71 to 80 of about 56,132 (236)

Measuring Corporate Alignment With the Circular Economy: a Text‐Based Circularity Index From Mandatory Non‐Financial Disclosures

Business Strategy and the Environment, EarlyView.
ABSTRACT The transition to a circular economy (CE) has become a strategic priority for firms, yet empirical assessments of corporate circularity remain fragmented and heavily dependent on structured indicators or self‐reported metrics. This paper proposes a novel, text‐based circularity index derived from mandatory non‐financial statements of large ...
Giuseppe Pernagallo, Francesco Quatraro, Eleonora Rubichi   +2 more
wiley   +1 more source

The Influence of Digital and Environmental Literacy on Greenwashing Skepticism and ESG Report Credibility Among Generation Z University Students in Greater Bandung

Indonesian Interdisciplinary Journal of Sharia Economics
This study aims to examines how digital literacy and environmental literacy influence greenwashing skepticism and perceptions of the credibility of ESG reports among Generation Z in the Greater Bandung area.
Adinda Fiona Khairunnisa, Ifan Wicaksana Siregar   +1 more
doaj   +1 more source

Reporting What Matters, or Reporting What Looks Good? Materiality and Balance in Post–Rana Plaza Apparel Sustainability Disclosure

Business Strategy and the Environment, EarlyView.
ABSTRACT Sustainability reports (SRs) are widely criticized for vague disclosures and selective emphasis on positive outcomes, yet systematic research on two core SR challenges remains limited: materiality (whether disclosed content is relevant) and balance (whether both achievements and challenges are reported).
Mahsa Mohammadrezaei, José Carlos Marques   +1 more
wiley   +1 more source

The Bi‐Directional Relationship Between Corporate Sustainability and Environmental Uncertainty: The Moderating Role of Organizational Capabilities

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the bi‐directional relationship between corporate sustainability and environmental uncertainty, focusing on key moderators that shape firms' strategic responses. Using fixed‐effects regressions with S&P 500 data (LSEG Refinitiv Workspace, 2005–2022), we present two key findings.
Felix Peter Thiesen, Rainer Lueg
wiley   +1 more source

Assessment of the Impact of Greenwashing on the EV/EBITDA Market Multiplier: Analysis of Data from BRICS Companies

Учёт. Анализ. Аудит
The relevance of this study is driven by the growing importance of the ESG agenda for investors: as of 2023, 89 per cent of investors take ESG factors into account when selecting investment targets, while approximately 85 per cent believe that the ...
A. I. Rodacheva, D. A. Sozanskaya
doaj   +1 more source

ESG Integration: Risks, Rewards, and Financial Market Reforms [PDF]

SHS Web of Conferences
ESG (Environment, Social, and Governance) investing growth is redefining global finance by prioritizing long-term sustainability over short-term profit. This paper explores how ESG factors—carbons, labor practices, human rights, diversity, and corporate ...
Li Xin
doaj   +1 more source

The Fast, the Steady and the Tenacious: Funding Pathways for Circular Start‐Ups

Business Strategy and the Environment, EarlyView.
ABSTRACT Circular start‐ups (CSUs) are critical for unlocking the circular economy, yet they face persistent barriers in accessing finance. Despite growing interest from policymakers and financing institutions, little empirical evidence explains how these ventures pursue and secure funding.
Pilar Mejía‐Vélez, Wim Van Opstal, Christina Bidmon, Saskia Manshoven, Julian Kirchherr   +4 more
wiley   +1 more source

Intelligent Manufacturing Demonstration Projects Driving Corporate ESG Ratings: An Analysis Based on Innovation Efficiency and Cost Management

Systems
This study examines whether China’s Intelligent Manufacturing Demonstration Projects (IMDPs, 2015–2018) can improve firms’ environmental, social, and governance (ESG) performance and thereby strengthen the quality of green transformation in manufacturing.
Guangxing Hu, Bin Li
doaj   +1 more source

Emission Reduction Targets Between Strategy and Executive Compensation: Evidence on Symbolic and Substantive Adoption From German Listed Firms

Business Strategy and the Environment, EarlyView.
ABSTRACT Firms increasingly commit to climate targets yet doubts remain about whether such pledges translate into substantive corporate governance or remain symbolic. The study examines how emission reduction targets (ERTs) in sustainability strategies are reflected in compensation among German listed firms.
Victoria Fohrer, Anna‐Sofia Grabowski
wiley   +1 more source

Too good to be true: The effect of media coverage on ESG greenwashing via managerial myopia

International Review of Economics & Finance
This study examines the association between media coverage and corporate ESG greenwashing, highlighting the mediating role of managerial myopia. Using a panel dataset of 20,629 firm–year observations from Chinese listed firms between 2018 and 2023 and ...
Qianru Li, Yuhao Zhang, Geumchul Um
doaj   +1 more source