Results 111 to 120 of about 1,902 (235)

A descriptive content analysis of greenwashing tactics used in US cigarette advertisements between 2019-2023. [PDF]

Tob Prev Cessat
Ibrahim M, Moran MB, Czaplicki L, Kennedy RD, Tfayli D, Naudé GP, Strickland JC, Johnson MW.   +7 more
europepmc   +1 more source

Investor Perceptions of Climate Policy: Insights From the US Inflation Reduction Act

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper provides the first event study evidence on how the Inflation Reduction Act's (IRA) dedicated climate provisions reshaped equity valuations in the US carbon‐intensive sectors. Focusing on environmentally sensitive industries (ESI), we analyze cumulative abnormal returns around the four key IRA milestones in 2022–2023.
Laura Ferraro, Arati Kale, Devendra Kale, Franco Ernesto Rubino   +3 more
wiley   +1 more source

The politicization of ESG investing shows why ESG metrics cannot be depoliticized. [PDF]

Humanit Soc Sci Commun
Chen S.
europepmc   +1 more source

Strategic Shift: The Power of Green Strategy on Sustainability Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT Employing FTSE Russell's unique Green Revenues data on S&P 1500 firms from 2016 to 2024, this study examines the long‐term effects of a corporate strategic shift toward green strategy, proxied by green revenue reporting, on corporate sustainability performance.
Post Raj Pokharel
wiley   +1 more source

Interpretable predictive model for listed companies ESG greenwashing based on XGBoost and SHAP. [PDF]

Sci Rep
Jianfeng Z, Tiantian Q.
europepmc   +1 more source

ESG Controversies in Global Firms: A Black Mark?

Business Strategy and the Environment, EarlyView.
ABSTRACT Despite increasing attention paid by companies to sustainability, there is still evidence of environmental, social and governance (commonly referred to as ESG) scandals. As research on this topic is scant, this paper aims to analyse the impact of ESG controversies on firms' sustainability practices, that is, ESG policies, as well as ...
Beatrice Bais, Guido Orzes, Marco Sartor
wiley   +1 more source

How digital transformation curb greenwashing: Insights from fraud risk factor theory. [PDF]

PLoS One
Xu J, Li R.
europepmc   +1 more source

From Text to Value: Measuring and Pricing Firm Climate Risk Exposure

Business Strategy and the Environment, EarlyView.
ABSTRACT We examine how the prominence and tone of climate risk disclosures affect firm value and strategic climate positioning for large European nonfinancial companies. We developed a firm‐level climate risk exposure (CRE) index that assesses climate risks within corporate narratives across four EU categories: transition risk, physical risk ...
Stefano Dell'Atti, Matteo Foglia, Grazia Onorato   +2 more
wiley   +1 more source

Optimizing board structure for ESG integrity: Nonlinear size effects and diversity moderation on greenwashing. [PDF]

PLoS One
Yu J, Hwang YS.
europepmc   +1 more source

Reciprocity on the Edge of Distance Paradox: How Sustainability Motives and Hypocrisy Shape Consumer Responses to Nearshoring

Business Strategy and the Environment, EarlyView.
ABSTRACT Despite growing interest in corporate relocation decisions and sustainability, the existing literature is limited in its consumer‐centric approach. Integrating social exchange theory and construal level theory, this research investigates how consumers perceive sustainability‐driven nearshoring motives (i.e., socio‐economic vs.
Cagla Dayangan, Nilay Bıçakcıoğlu‐Peynirci, Ozge Ozgen   +2 more
wiley   +1 more source