Results 121 to 130 of about 23,113 (255)

The Impact of Generative AI on the Perpetuation and Detection of Greenwashing in Sustainability Reports: Insights From an Experiment

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Our study, based around an experiment, examines the consequences when generative AI tools are used to create and assess sustainability disclosures. There are two key findings: (1) that generative AI greenwashes sustainability disclosures, with our study participants doing little to mitigate this, and (2) that our study participants viewed AI ...
Ruth Dimes   +3 more
wiley   +1 more source

Financing Climate Action Through Fair Taxation: How SDG Engagement Reduces Corporate Tax Avoidance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The transition to a low‐carbon economy, central to achieving Paris Agreement targets and Sustainable Development Goal 13 (Climate Action), requires unprecedented public and private investment. A significant climate financing gap persists, however, exacerbated by corporate practices that erode the public revenue base.
Ahmed Aboud   +3 more
wiley   +1 more source

Carbon Footprint of Bank Loans: Opportunities and Risk Implications in the Banking Industry

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether the carbon footprint of bank loan portfolios influences bank stability, profitability and cost efficiency and whether regulatory quality moderates these relationships. Using a balanced panel of 33 countries from 2005 to 2018, the analysis combines banking‐sector indicators from the World Bank Global Financial ...
Honglei Wang   +5 more
wiley   +1 more source

What Do We Know About Scope 3 Emissions in Small‐ and Medium‐Sized Enterprises? Mapping Current Knowledge and Advancing a Theory–Practice‐Oriented Framework

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Although SMEs comprise over 90% of firms globally, research on their engagement with Scope 3 (value‐chain) greenhouse gas emissions remains limited. This PRISMA‐guided systematic review synthesises 49 SME‐relevant studies to develop a theory‐informed, practice‐oriented framework for more credible and sustained Scope 3 engagement.
Chidinma Uchendu   +5 more
wiley   +1 more source

How Supply Chain Transparency Shapes the Impact of Green Credit on Corporate Digital Responsibility

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Drawing on panel data from 4229 firm‐year observations of Chinese A‐share listed companies (2011–2022), this study investigates the relationship between green credit and corporate digital responsibility (CDR), focusing on the mediating role of supply chain transparency (SCT).
Muhammad Awais Gulzar   +3 more
wiley   +1 more source

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