Results 101 to 110 of about 12,506 (259)

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

open access: yesBusiness 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   +2 more
wiley   +1 more source

Consumer's Ethical Perception on Greenwashing

open access: yes, 2022
Background  A new way to promote environmentally friendly goods has arisen as the market has evolved. Greenwashing arose from societal pressures and a strong desire for green customers.
Komis, Georgios, Ikeda, Aoi
core   +1 more source

Analyzing the Interconnection Between Environmental, Social, and Governance (ESG) Criteria and Corporate Corruption: Revealing the Significant Impact of Greenwashing

open access: yesAdministrative Sciences
Greenwashing 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

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

open access: yesBusiness 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   +1 more
wiley   +1 more source

Corporate Governance and Greenwashing: The Moderating Role of Political Connection and Sensitive Industries

open access: yesSAGE Open
Since 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

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

open access: yesBusiness 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

Reading between the green lines: A framework for scalable greenwashing detection

open access: yesData & Policy
Greenwashing poses a significant challenge to the fight against climate change by undermining trust in corporate sustainability claims. This study introduced the greenwashing tendency score (GTS), an automatable method designed to detect greenwashing ...
Marvin Motz   +3 more
doaj   +1 more source

How the Source of the Advertisement Influences Susceptibility to Greenwashing: The Roles of the Type of Ad, Perceived Ad Authenticity, and Environmental Concern

open access: yes
Companies are increasingly making eco-friendly claims, some of which mislead consumers about their true environmental impact: a phenomenon named greenwashing. This research investigates how the source of an advertisement—shared by a firm or its employees—
Goulart Natali, Nicole
core  

The Dynamics of Community Development, Product Responsibility and Environmental Management Teams for Improving Emissions Performance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates whether, under what conditions, and how community development—conceived as a form of engagement with secondary stakeholders—affects firms' emissions performance. Specifically, we examine the moderating role of Environmental Management Teams (EMTs) and the mediating role of product responsibility capability.
Misagh Tasavori   +2 more
wiley   +1 more source

Green Entrepreneurship Research: A Review of the Domain and Future Research Agenda

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examined the evolving landscape of green entrepreneurship (GE) research through a comprehensive analysis that combined bibliometric and systematic literature reviews. Analysis of 88 articles retrieved from the Web of Science (WoS) mapped the research trajectory, identifying key authors, journals and research themes.
Clavis Nwehfor Fubah   +3 more
wiley   +1 more source

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