Results 191 to 200 of about 27,618 (287)

Measuring Corporate Energy Transition Through Web‐Based Evidence and Large Language Models

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This paper proposes a scalable method to measure firm‐level engagement with the energy transition using corporate website disclosures and large language models (LLMs). We construct a restrictive, policy‐aligned rubric that codes evidence of (i) energy efficiency improvements, (ii) decarbonization and emissions‐reduction strategies, and (iii ...
Xavier Martínez‐Barbero   +2 more
wiley   +1 more source

When Decimals Drive Decisions: The Effect of Precision in Environmental Product Information on Purchase Intention

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Firms increasingly disclose environmental product information. Yet little is known about how the format of such information shapes consumer responses. This research examines how the degree of numerical precision in environmental product information influences consumers' responses, particularly their purchase intentions and willingness to pay ...
Jacob Hörisch, Tim Schroll
wiley   +1 more source

Beyond the Board: Does CEO‐CFO Tenure Staggering Curb ESG Greenwashing?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Greenwashing threatens the credibility of corporate environmental strategies and ESG disclosure by creating a disconnect between symbolic claims and substantive action. Existing research mainly focuses on external pressures and formal governance mechanisms, with limited attention to the relational structure of the top management team ...
Zhe Sun   +4 more
wiley   +1 more source

Bounded Rationality and Greenwashing: An Information‐Architecture Signalling Framework for Verification Frictions and the Disclosure–Performance Gap

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Green claims pervade corporate communications, yet their informational value varies because stakeholders process them under bounded rationality—scarce attention and costly verification. This paper develops a conceptual signalling framework in which three parameters—signal diagnosticity (D), verification frictions (V) and available attention (A)
Luca Lancini
wiley   +1 more source

Do You Feel Like a Greenwasher? Analysing Environmental Management Practices Under Perceived Greenwashing by Managers

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT In recent years, escalating societal expectations for corporate environmental responsibility have intensified the scrutiny of sustainability initiatives. Consequently, organisations have adopted diverse environmental management practices (EMPs) to signal environmental commitment and bolster their sustainability profiles.
Hadeel Abualinin   +2 more
wiley   +1 more source

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