Results 141 to 150 of about 30,821 (281)

Corporate Waste Management and Investment Efficiency: Does the CSR Committee Matter? Evidence From France

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the relationship between waste management outcomes and corporate investment efficiency, as well as the moderating role of CSR committees, using a panel of 267 non‐financial French listed firms over the period 2011–2022.
Bilel Bzeouich, Nadia Ben Farhat, Khaled Hussainey   +2 more
wiley   +1 more source

Unpacking ESG Controversies: A Proposed Integrated Framework of Organizational Frictions and Fallout From a Systematic Literature Review

Business Strategy and the Environment, EarlyView.
ABSTRACT Research on ESG controversies has expanded rapidly, but findings remain fragmented and lack a unifying perspective. This study conducts a PRISMA‐guided, framework‐based systematic review of 68 empirical articles published between 2018 and 2025 (May) to synthesize the main determinants and consequences of ESG controversies.
Cristina Alexandrina Ştefănescu, Andra Larisa Suciu   +1 more
wiley   +1 more source

Stock Exchange ESG Disclosure Guidance and Corporate Carbon Mitigation: International Evidence

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the tangible impact of the adoption of environmental, social, and governance (ESG) disclosure guidance by stock exchanges on corporate carbon mitigation, focusing on six major frameworks: the Global Reporting Initiative (GRI), the Sustainability Accounting Standards Board (SASB), the Task Force on Climate Related ...
Jiamian Yan, Le Luo, Nuraddeen Nuhu
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

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

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

PLoS One
Xu J, Li R.
europepmc   +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

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

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

Impact of excessive environmental information disclosure on stock price crash risk. [PDF]

PLoS One
Dong G, Ma G.
europepmc   +1 more source