Results 221 to 230 of about 1,143,317 (271)

The Impact of Sustainability Audit Quality on Corporate Climate Change Performance: The Role of Governance Quality and Greenwashing

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates how sustainability audit quality influences corporate climate change performance and examines the moderating roles of governance quality and greenwashing. Using panel regressions on 6140 firm‐year observations from 39 countries between 2008 and 2023, the findings reveal that higher sustainability audit quality is ...
Muhammed Belly Ibrahim   +2 more
wiley   +1 more source

Beyond the Board: Does CEO‐CFO Tenure Staggering Curb ESG Greenwashing?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Greenwashing threatens the credibility of corporate environmental strategies and ESG disclosure by creating a disconnect between symbolic claims and substantive action. Existing research mainly focuses on external pressures and formal governance mechanisms, with limited attention to the relational structure of the top management team ...
Zhe Sun   +4 more
wiley   +1 more source

Bounded Rationality and Greenwashing: An Information‐Architecture Signalling Framework for Verification Frictions and the Disclosure–Performance Gap

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Green claims pervade corporate communications, yet their informational value varies because stakeholders process them under bounded rationality—scarce attention and costly verification. This paper develops a conceptual signalling framework in which three parameters—signal diagnosticity (D), verification frictions (V) and available attention (A)
Luca Lancini
wiley   +1 more source

Peer Pressure in Green Innovation: Green Innovation or Greenwashing?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether a firm engages in green innovation or greenwashing in response to pressure from its business rivals' engagement in green innovation. Using a sample of 2958 firm‐year observations from 720 US publicly listed firms from 2010 to 2023, we find that a gap in green innovation between a focal firm and its top business ...
Ruoying Chen, Haiyan Jiang, Le Luo
wiley   +1 more source

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