Results 221 to 230 of about 3,550,934 (256)
ABSTRACT Behavioural sustainability has emerged as a strategically significant construct for understanding how sustainability becomes embedded in organisational routines, decisions, and governance systems rather than remaining at the level of symbolic commitment.
Cedric Marvin Nkiko
wiley +1 more source
ABSTRACT Firms are experiencing mounting pressure to report their environmental impact. Rather than disclosing their actual performance, however, some are engaging in unethical business (i.e., greenwashing) practices. Prior studies have contributed significantly to the greenwashing literature from varied perspectives, but a comprehensive understanding ...
Sher Jahan Khan +4 more
wiley +1 more source
The Human and Environmental Side of HRM: A Systematic Review and Future Research Agenda
ABSTRACT Green Human Resource Management (GHRM) has received growing attention as organisations are leveraging HRM to address environmental and social challenges. Although prior research links GHRM to improved environmental and organisational performance, much of this literature focuses on performance‐oriented outcomes and gives limited attention to ...
Matilda Forkuo‐Dwomoh +2 more
wiley +1 more source
ABSTRACT Despite mounting regulatory pressure and growing scientific consensus on biodiversity loss, most corporate action remains reactive, fragmented, and strategically peripheral. Existing frameworks address what firms should report rather than how they can build the organizational capabilities required to act strategically.
Jacopo Cricchio +4 more
wiley +1 more source
ABSTRACT Voluntary carbon offsetting programs (VCOPs) are available for airline passengers who want to take action and offset their scope 3 emissions. Yet, their uptake is very limited. In this study, we propose an integrated theoretical model involving the norm activation theory and protection motivation theory to understand airline passengers ...
Eric Tchouamou Njoya +4 more
wiley +1 more source
Abnormal Sustainability Reporting Tone and the Value Relevance of Accounting Fundamentals
ABSTRACT This study investigates whether and how abnormal sustainability reporting tone is associated with the firm's market value and conditions the value relevance of accounting fundamentals. Building on impression‐management theory, the value relevance literature, and recent advances in textual analysis, we focus on the discretionary component of ...
Alessandra Allini +3 more
wiley +1 more source
ABSTRACT The rise of digital transformation (DT) has become an important driver of transparency in corporate environmental disclosure. Whether and how DT is related to the improvement of carbon information disclosure quality, particularly in heavily polluting firms that may have both information and symbolic roles, is still controversial.
Ruixiang Xue +2 more
wiley +1 more source
ABSTRACT This study analyzes the evolution of Sustainable Development Goal (SDG) disclosure among IBEX 35 companies between 2018 and 2023, combining natural language processing for disclosure measurement with negative binomial generalized linear mixed models incorporating financial and governance controls.
Francisco Aguado‐Correa +5 more
wiley +1 more source

