Results 181 to 190 of about 3,449,298 (255)

Greenwashing Across Industries: A Scoping Review of Explanatory Factors, Reporting Tactics, and Disclosure‐Action Decoupling

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This scoping review provides an industry‐comparative synthesis of greenwashing and disclosure‐action decoupling in sustainability‐related reporting. Guided by PRISMA, it reviews 73 peer‐reviewed articles published between 2016 and 2025 and organizes them into three streams: variable‐based explanatory, report analysis, and disclosure‐action ...
Zhang Yiping   +3 more
wiley   +1 more source

Circular Transitions in Healthcare Waste Management in Vietnam: An Institutional Perspective

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACTHealthcare waste management (HCWM) is a growing environmental and public health concern. This study explores how the institutional pressures that shape HCWM practices evolve toward circularity through coercive, normative, and mimetic isomorphisms and how these mechanisms influence organisational behaviour in Vietnam, a complex, highly regulated
V. Tuomala   +7 more
wiley   +1 more source

Strategic Silence? Mandatory Sustainability Disclosure and the Discipline of Corporate Over‐Claiming Under the European Union Non‐Financial Reporting Directive

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines whether mandatory sustainability disclosure under the European Union Non‐Financial Reporting Directive (NFRD) reduces corporate greenwashing among listed European firms, with a focus on the 500‐employee compliance threshold.
Giacomo Zatini   +2 more
wiley   +1 more source

Disclosure, Verification, and Value: The Impact of Climate Risk Disclosure on Institutional On‐Site Research and Economic Consequences

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Based on signaling theory and information asymmetry theory, this study uses a sample of Chinese A share listed firms from 2012 to 2023 to examine the effect of climate risk disclosure (CRD) on institutional on‐site research and its economic consequences.
Sha Tang   +2 more
wiley   +1 more source

The Dark Side of Leadership: CEO Narcissism and the Quality of Climate‐Related Financial Disclosures

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper investigates the impact of narcissistic Chief Executive Officers (CEOs) on the quality of corporate climate‐related financial disclosure as required by the Task Force on Climate‐related Financial Disclosures (TCFD) framework. Using a sample of S&P 1500 firms, the analysis tests the association between principal component‐based two ...
Dauda Bola Abdulsalam   +2 more
wiley   +1 more source

Beyond a Technocentric Transition: A Diverse Economies Perspective for Social Justice in Circular Economy Business Models

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The circular economy, dominated by capitalocentric, technocentric, and eco‐modernist discourses, risks perpetuating systemic injustice because of its limited consideration of the social and of what is possible. In this article, we examine how social justice can be embedded into circular business models (CBMs)—key drivers of the circular ...
Fernando C. Lit   +3 more
wiley   +1 more source

Third Party Punishment and Social Norms

open access: yes
We examine the characteristics and the relative strength of third party sanctions in a series of experiments. We hypothesize that egalitarian distribution norms and cooperation norms apply in our experiments, and that third parties, whose economic payoff
Urs Fischbacher, Ernst Fehr
core  

Misinterpretation of the ESG Controversies Index: A Critical Flaw in Sustainability Research—Evidence From a Hybrid Review

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The ESG Controversies Index provided by Thomson Reuters (Refinitiv) has been widely used in sustainability, finance, and corporate governance research as a proxy for firms' exposure to environmental, social, and governance controversies. However, a number of published studies appear to misinterpret the index by reversing its underlying scale ...
Haitham Nobanee   +3 more
wiley   +1 more source

Artificial Intelligence–Driven ESG Strategy: Predictive Analytics for Sustainable Value Creation: A Narrative Review

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This narrative review examines the intersection of artificial intelligence, environmental, social and governance (ESG) strategies and sustainable value creation in contemporary business environments. As organisations face mounting pressure to demonstrate environmental stewardship, social responsibility and governance excellence, artificial ...
Emmanuel Junior Tenakwah   +2 more
wiley   +1 more source

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