Results 91 to 100 of about 29,791 (263)
SAGE OpenSince 2016, the Malaysian Stock Exchange has mandated sustainability reporting for publicly listed firms, requiring them to disclose their environmental impact and sustainability efforts.
Siew Peng Lee +2 more
doaj +1 more source
Administrative SciencesGreenwashing undermines the trustworthiness and integrity of environmental, social, and governance (ESG) reporting. It undermines disclosure quality, confuses decision making, destabilizes financial markets, and reduces the probability that people will ...
Eleni Poiriazi +3 more
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This paper examines the association between environmental, social, and governance (ESG) ratings and firm performance, taking into account the role of firms' strategic investments in research and development (R&D) and advertising. Drawing on resource‐based view and signalling theory perspectives and employing the generalised method of moments ...
Syed Zulfiqar Ali Shah +2 more
wiley +1 more source
Investor Perception of ESG in Earnings Calls
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how the communicator's role and the framing of ESG statements affect investor capital allocation in the context of earnings calls. Based on a virtual asset market experiment, the analysis identifies that the assurance and reinforcement of ESG messages have a positive effect of up to 8% on capital allocation, with especially
Felix Bachner
wiley +1 more source
VISUAL VOCABULARY IN BRANDING [PDF]
Visual vocabulary or visual language is a set of symbols used to describe a system or a process; it refers to all graphical representations that supplement a brand image, a logo, and build a brand identity that is bound to remain invariable even when the
Adriana Vintean, Ovidiu Matiu
core
Greenwashing and Self-Declared Seafood Ecolabels [PDF]
, 2014 The credibility and veracity of an environmental claim depends on a high degree of transparency, clarity, and trust. Businesses that utilize ecolabels to market the environmental performance of their seafood products often turn to third-party ...
Czarnezki, Jason J.
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigated whether superior environmental, social, and governance (ESG) practices enhance corporate value and market efficiency under various economic theories. Using a multi‐country panel of 31 economies from 2015 to 2022, we find that both ESG performance and disclosure improve intrinsic value and mitigate equity misvaluation ...
Xinyu Wang +5 more
wiley +1 more source
The Greenwashing Machine : is CSR more than Communication
, 2009 DR LEO, 2009-10Corporate Social Responsibility (CSR) and advertising are strategic complements. If a claim about the environmental or social benefits of a product is unsubstantiated or mislead- ing, this practice is known as greenwashing (GW).
Bazillier, Rémi, Vauday, Julien
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study assesses the degree of alignment with and eligibility to the EU Taxonomy of non‐financial firms and investigates its relationship with their Cost of Debt (CoD). The empirical analysis is based on a sample of 306 non‐financial firms listed on the Stoxx Europe 600 Index across 15 European countries. Taxonomy‐related data were manually
Fabio Rizzato +3 more
wiley +1 more source
Governance of Corporate Greenwashing through ESG Assurance
SystemsThis study utilizes data from Chinese A-share listed companies from 2014 to 2022 to theoretically analyze and empirically test the governance effect of ESG assurance on corporate greenwashing behavior, as well as the role played by the legal environment ...
Meiwen Bu +5 more
doaj +1 more source