Results 61 to 70 of about 1,902 (235)

The Influence of Corporate Sustainability Rating Methodology on Disclosure Behavior

Business Strategy and the Environment, EarlyView.
ABSTRACT The rise of environmental, social, and governance (ESG) investing has illuminated long‐standing concerns over the ability for sustainability rating schemes to accurately convey sustainability‐related performance of firms. This study theorizes and empirically examines how a detailed and transparent rating methodology influences what information
Patrick J. Callery
wiley   +1 more source

Testing the greenwashing assessment framework

Ecology and Society
Greenwashing is of growing concern as the world struggles to respond to the triple planetary crises of pollution, climate change, and biodiversity loss.
Stephanie Hill, Noemi Nemes, A. Wren Montgomery, Stephen J. Scanlan, Brenda McNally, Francesco N Tubiello, Melissa Aronczyk, Tim Wood, Tone Smith, Clemens Kaupa   +9 more
doaj   +1 more source

Chain‐Level Business Model Patterns for the Green Logistics Transition

Business Strategy and the Environment, EarlyView.
ABSTRACT Sustainability transitions in freight transport increasingly depend on coordinated changes across entire logistics networks, not just within individual firms. This study investigates how business‐model change unfolds across a multimodal European logistics chain engaged in reducing transport‐related emissions.
Marikka Heikkilä
wiley   +1 more source

Financial distress and corporate ESG greenwashing

International Review of Economics & Finance
Understanding the drivers of greenwashing is crucial for promoting genuine sustainability practices. This study uses data from A-share listed companies between 2009 and 2022, applying resource dependence theory to examine whether and how financial ...
Ruiqian Li, Chang Che, Tong Huang
doaj   +1 more source

From Double Materiality to Performance: Conceptualizing Reporting Under the European Sustainability Reporting Standards

Business Strategy and the Environment, EarlyView.
ABSTRACT As social and environmental challenges intensify, the EU has introduced the Corporate Sustainability Reporting Directive (CSRD), mandating sustainability reporting through the European Sustainability Reporting Standards (ESRS). The standards mandate a double materiality assessment but leave uncertainty about the structure and contents of the ...
Jørgen Kjøsen Lindgren, Nora Johanne Klungseth, Bjørn Sørskot Andersen   +2 more
wiley   +1 more source

Strategi Komunikasi Public Relations PT Celebes Railway Indonesia dalam Mitigasi Isu Greenwashing

Calathu
Isu greenwashing merupakan tantangan serius yang bisa berdampak bagi lingkungan maupun perusahaan yang melakukan praktik greenwashing secara sengaja atau tidak.
Darwadi, Hani Atika Ma’wa, Mulharnetti Syas   +2 more
doaj   +1 more source

From Stakeholder Pressure to Strategic Advantage: A Framework of Achieving Environment Sustainability Through Pathway of Carbon Neutrality

Business Strategy and the Environment, EarlyView.
ABSTRACT Businesses are increasingly striving to reduce their carbon footprint, with carbon offsetting emerging as a viable pathway towards achieving carbon neutrality. Such efforts signify a demonstrated commitment to fostering environmental sustainability and contributing to a more sustainable future.
Sanjeev Yadav, Ashutosh Samadhiya, Anil Kumar, Sunil Luthra, Krishan Kumar Pandey   +4 more
wiley   +1 more source

Highlighting That Green Products Derive From Waste: Which Is the Effect on Consumer Behavioral Intention?

Business Strategy and the Environment, EarlyView.
ABSTRACT In the current market landscape, many innovative eco‐friendly materials are being developed. Plant‐based leather is being used recently in the production of fashion accessories. Based on the rational perspective in explaining sustainable consumer behavior, this study investigates the effect of green perceived utility, perceived performance ...
Rosa Maria Dangelico, Luca Fraccascia
wiley   +1 more source

When the Remedy Is Worse Than the Illness: Carbon Performance and Growth Opportunities Under the EU ETS

Business Strategy and the Environment, EarlyView.
ABSTRACT This paper examines how the European Union Emissions Trading System allowance prices reshape the link between corporate environmental performance (CEP) and firms' growth expectations, measured by Tobin's Q. Using a panel of 1370 listed firms across 15 European countries from 2005 to 2024 and high‐dimensional fixed‐effects models, we first ...
Adrián Ferreras
wiley   +1 more source

From Green Governance to Biodiversity Strategy: The Role of Environmentally Experienced Directors in Chinese Firms

Business Strategy and the Environment, EarlyView.
ABSTRACT This study investigates how directors with environmental protection (EP) backgrounds influence corporate biodiversity concern (BIO) among Chinese A‐share listed firms from 2008 to 2023. Drawing on Upper Echelons Theory, we argue that directors' environmental expertise shapes firms' biodiversity strategies.
Chengming Huang, Sultan Sikandar Mirza, Chengwei Zhang   +2 more
wiley   +1 more source