Results 81 to 90 of about 12,500 (252)
ESG Decoupling Phenomenon: A Systematic and Bibliometric Analysis
Business Strategy and the Environment, EarlyView.ABSTRACT ESG decoupling, defined as the gap between a firm's ESG disclosures and its actual practices, poses a critical challenge to corporate sustainability. Using the PRISMA protocol, 451 articles were selected for a comprehensive bibliometric and systematic literature review to map the intellectual structure and thematic evolution of the research on
Maryam Laeeq +2 more
wiley +1 more source
Corporate ESG Greenwashing: Does Regulatory Proximity Matter?
Business Strategy and the Environment, EarlyView.ABSTRACT Environmental, social, and governance (ESG) greenwashing undermines sustainable development, yet the influence of regulatory proximity on oversight is understudied. By introducing the “distance decay effect” from geoeconomics into ESG misconduct research and using a sample of Chinese listed firms from 2009 to 2022, this study reveals a ...
Weiqi Zhao +4 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Global net‐zero ambitions require transformative strategies to decarbonise carbon‐intensive global value chains (GVCs). This study examines how multinational enterprises (MNEs) in sunset industries integrate carbon capture technologies (CCT) with operational and supply chain dynamics (OSCD) to advance decarbonisation.
Muhammad Mustafa Kamal +6 more
wiley +1 more source
What Does the Self-Deceiver Want?
Humana.Mente: Journal of Philosophical Studies, 2018 According to a recent theory of the motivational content of self-deception (Funkhouser, 2005), the self-deceiver wants to be in a state of mind of belief that p, upon which her want that p be true would be merely contingent. While I agree with Funkhouser
Patrizia Pedrini
doaj
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 +1 more
wiley +1 more source
A Critical Analysis of Microsoft's Rhetoric and Reality of Sustainability Engagement
Business Strategy and the Environment, EarlyView.ABSTRACT This study critically examines Microsoft's environmental, social and governance (ESG) rhetoric and operational reality, to offer insights that extend beyond conventional greenwashing or bluewashing. Drawing on over 20 years of Microsoft's sustainability reports (2003–2024), third‐party ESG evaluations and media investigations, it employs ...
Omaima A. G. Hassan, Iqbal Khadaroo
wiley +1 more source
European Journal of Analytic Philosophy, 2006 My central question in this paper is how delusional beliefs are related to self-deception. In section 1, I summarize my position on what self-deception is and how representative instances of it are to be explained. I turn to delusions in section 2, where
Alfred Mele
doaj
ESG Controversies in Global Firms: A Black Mark?
Business Strategy and the Environment, EarlyView.ABSTRACT Despite increasing attention paid by companies to sustainability, there is still evidence of environmental, social and governance (commonly referred to as ESG) scandals. As research on this topic is scant, this paper aims to analyse the impact of ESG controversies on firms' sustainability practices, that is, ESG policies, as well as ...
Beatrice Bais, Guido Orzes, Marco Sartor
wiley +1 more source
Self-Deception: Intentional Plan or Mental Event?
Humana.Mente: Journal of Philosophical Studies, 2012 The focus of this paper is the discussion between supporters of the intentional account of SD and supporters of the causal account. Between these two options the author argues that SD is the unintentional outcome of intentional steps taken by the agent ...
Anna Elisabetta Galeotti
doaj
Costly Signals and Cheap Talk: Measuring the Decoupling of ESG Routinisation and Greenwashing Risk
Business Strategy and the Environment, EarlyView.ABSTRACT Greenwashing is a systemic challenge to sustainable finance, yet prevailing ESG metrics still tend to equate more disclosure with more sustainability. We develop a dual‐index framework to compare firms' ESG ‘talk’ and ‘walk’ using hard data. An ESG Routinisation Index approximates the costly integration of sustainability into emissions, safety
Giacomo Zatini +2 more
wiley +1 more source