Results 191 to 200 of about 306,812 (282)

Green Talk, Costly Walk: The Financial Cost of Greenwashing

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the financial consequences of greenwashing, operationalized as the misalignment between ESG disclosure and actual ESG performance. While prior research has explored the reputational and ethical dimensions of greenwashing, its impact on firms' cost of debt remains underexamined.
S. Taddeo, A. Regoli, O. Weber, R. Carè
wiley   +1 more source

Organizational Resilience to Exogenous Shocks: The Role of Environmental Performance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This research examines the influence of environmental performance on organizational resilience during an exogenous shock. Drawing on the natural resource–based view, a sample of 3920 firms from 11 sectors and 19 countries is analyzed. This study employs OLS regressions and Cox proportional hazard models to test the effect of environmental ...
Tim Schroll
wiley   +1 more source

The Influence of ESG Controversies on Financing Costs for European Companies: Does Culture Matter?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the relationship between environmental, social, and governance (ESG) controversies and corporate financing costs, focusing on the moderating effect of national culture. It analyzes European companies listed on the STOXX 600 Index from 2016 to 2023.
Souad Brinette   +2 more
wiley   +1 more source

Powering Transparency: Global Drivers of Sustainability Reporting in the Electricity Sector

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT We examine the drivers of sustainability reporting quality (QSR), conceptualised along two complementary dimensions, relevance and reliability, to assess how firm‐level attributes and institutional conditions jointly shape disclosure practices in the electricity sector.
Alva Marasigan   +3 more
wiley   +1 more source

Exploring the Governance–Disclosure Nexus: Board Structures and ESG Disclosures in South Africa

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines how governance structures such as board composition and board functions influence environmental, social and governance (ESG) reporting among listed South African firms. This study examines 90 public listed companies on the Johannesburg Stock Exchange between 2012 and 2022.
Henriette Elsabe Scholtz   +1 more
wiley   +1 more source

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