No end in sight? A greenwash review and research agenda
AW Montgomery, TP Lyon… - Organization & …, 2023 - journals.sagepub.com
Greenwashing is more virulent than ever. A profusion of environmental, social, and
governance and net zero commitments are becoming fraught with questionable and …
governance and net zero commitments are becoming fraught with questionable and …
The state of art of corporate social disclosure before the introduction of non-financial reporting directive: A cross country analysis
Purpose According to the Directive 2014/95/EU on non-financial information (NFI), from
2017 onwards, large companies of member states will be required to provide a series of …
2017 onwards, large companies of member states will be required to provide a series of …
Does voluntary ESG reporting resolve disagreement among ESG rating agencies?
US companies are increasingly responding to demand from investors and other
stakeholders for transparent information about companies' environmental, social, and …
stakeholders for transparent information about companies' environmental, social, and …
Customer base environmental disclosure and supplier greenhouse gas emissions: a signaling theory perspective
S Song, J Lian, K Skowronski… - Journal of Operations …, 2024 - Wiley Online Library
As suppliers' emissions contribute to a significant portion of the global environmental
footprint, achieving supply chain wide carbon neutrality largely depends on suppliers' …
footprint, achieving supply chain wide carbon neutrality largely depends on suppliers' …
Scrutiny, norms, and selective disclosure: A global study of greenwashing
Under increased pressure to report environmental impacts, some firms selectively disclose
relatively benign impacts, creating an impression of transparency while masking their true …
relatively benign impacts, creating an impression of transparency while masking their true …
Directive 2014/95/EU: are Italian companies already compliant?
According to Directive 2014/95/EU on disclosure of non-financial information from 2017
onwards, large companies (exceeding 500 employees) headquartered in Member States …
onwards, large companies (exceeding 500 employees) headquartered in Member States …
[HTML][HTML] What drives the innovation in corporate social responsibility (CSR) disclosures? An integrated reporting perspective from China
Integrated reporting (IR) is an innovative approach to corporate social responsibility (CSR)
reporting, that aims to enhance the integration levels of CSR disclosures. However, there is …
reporting, that aims to enhance the integration levels of CSR disclosures. However, there is …
To be green or not to be: How environmental regulations shape contractor greenwashing behaviors in construction projects
Construction activities are notorious for their negative environmental impacts. To obtain
environmental legitimacy, some construction contractors tend to adopt greenwashing …
environmental legitimacy, some construction contractors tend to adopt greenwashing …
Corporate social responsibility and cost of capital: The moderating role of policy intervention
Corporate social responsibility (CSR) and cost of capital (COC) have been investigated in
the past but not in tandem with policy intervention. This paper examines the impact of CSR …
the past but not in tandem with policy intervention. This paper examines the impact of CSR …
Taste, information, and asset prices: Implications for the valuation of CSR
HL Friedman, MS Heinle - Review of Accounting Studies, 2016 - Springer
Firms often undertake activities that do not necessarily increase cash flows (eg, costly
investments in corporate social responsibility or CSR), and some investors value these non …
investments in corporate social responsibility or CSR), and some investors value these non …