Green Talk, Costly Walk: The Financial Cost of Greenwashing
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the financial consequences of greenwashing, operationalized as the misalignment between ESG disclosure and actual ESG performance. While prior research has explored the reputational and ethical dimensions of greenwashing, its impact on firms' cost of debt remains underexamined.
S. Taddeo, A. Regoli, O. Weber, R. Carè
wiley +1 more source
Putting the “proof” in the pudding: ingredients to consider in executing an effective and sustainable diversity management strategy within ESG conscious organizations [PDF]
ESG exchange-trade fund inflows increased to a total of 22 billion dollars in 2020; three times their amount as compared to 2019, reflecting increasing capital market prominence (Wagner & Ballentine, 2020).
DuBose, Diamond D.
core +1 more source
Climate Transition Risk, ESG Rating Divergence and Portfolio Performance: Evidence From Composite Scores and Climate‐Adjusted Factor Models [PDF]
This study investigates how ESG rating divergences and climate transition risks jointly influence portfolio performance. Using a newly constructed composite Environmental (E) score derived from principal component analysis (PCA) across three leading ...
Bouteska, Ahmed +2 more
core +1 more source
Drivers of Nature‐Related Investment Strategies Among Institutional Investors
Business Strategy and the Environment, EarlyView.ABSTRACT Institutional investors are increasingly responding to biodiversity loss through nature‐related investment strategies. Using survey data from 557 institutional investors, this study examines the drivers of strategy selection and how biodiversity risk is integrated across investor types, sizes, and regions.
Emma Olofsson
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The concept of predictive maintenance in advanced manufacturing systems is crucial from the point of view of resource efficiency in the era of high competitiveness forced by energy transformation in the digital economy. Against the backdrop of sustainability and the opportunities a data cooperative offers, the combination of predictive ...
Christian Schachtner +6 more
wiley +1 more source
Rebranding Capital Markets Union: A market finance action plan. CEPS-ECMI Task Force, June 2019 [PDF]
, 2019 This Report of the CEPS-ECMI Task Force on Rebranding Capital Markets Union (CMU) represents a valuable contribution to the necessary relaunching of this important project.
Constancio, Vitor +2 more
core
Current Trends and Future Research in Management Control for Sustainability in Retail
Business Strategy and the Environment, EarlyView.ABSTRACT The growing emphasis on sustainability in the retail sector, driven by regulatory frameworks, market trends and consumer demand, has placed management control at the forefront of facilitating sustainability practices. Despite increasing academic interest in this area, the literature is fragmented and provides limited sector‐specific insight ...
Miguel Gil, Mart Ots, Timur Uman
wiley +1 more source
The Influence of ESG Controversies on Financing Costs for European Companies: Does Culture Matter?
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the relationship between environmental, social, and governance (ESG) controversies and corporate financing costs, focusing on the moderating effect of national culture. It analyzes European companies listed on the STOXX 600 Index from 2016 to 2023.
Souad Brinette +2 more
wiley +1 more source
Powering Transparency: Global Drivers of Sustainability Reporting in the Electricity Sector
Business Strategy and the Environment, EarlyView.ABSTRACT We examine the drivers of sustainability reporting quality (QSR), conceptualised along two complementary dimensions, relevance and reliability, to assess how firm‐level attributes and institutional conditions jointly shape disclosure practices in the electricity sector.
Alva Marasigan +3 more
wiley +1 more source
An Analysis of the Influence of ESG Rating Divergence on Investor Sentiment
International Journal of Global Economics and ManagementThe global financial markets have experienced a significant development with the emergence of the notions of "sustainable development" and "green investing". This development involves the integration of Environmental, Social, and Governance (ESG) information into investment decisions.
Yu Liao, Ying Wu
openaire +1 more source