This study reviews recent empirical quantitative research on firm‐and country‐related
determinants of corporate social responsibility (CSR) decoupling and the consequences on …

The greenwashing phenomenon, which implies the misalignment between environmental
disclosure and performance, has received significant scholarly attention. We review the …

Corporate performance in ESG has received increased attention; however, the discussion
on how digital development will affect corporate practice of ESG needs to be deepened. This …

This paper investigates the relationship between Environmental, Social, and Governance
(ESG) controversies and firm performance, examining the moderating influences of …

This paper investigates the impact of Directive 2014/95 (hereafter,'the Directive') issued by
the European Union (EU) that mandates the disclosure of ESG information on ESG …

Drawing on social norm theory, this study delves into the nexus between real earnings
manipulation (REM) and Environmental, Social, and Governance (ESG) disclosure within …

Purpose The purpose of this study is to analyze the correlation between a company's efforts
to reduce carbon emissions and its actual carbon performance. Additionally, the study …

Governing greenwashing in environmental, social, and governance (ESG) disclosure is an
important issue, but relevant literature is scant. Based on the data on Chinese A‐share listed …

This study explores the impact of sustainable development in resource-based cities on
corporate environmental, social, and governance (ESG). The study analyzes data from …

This paper explores the impact of ESG greenwashing on equity mispricing. Using a firm-
level panel dataset from 2011 to 2021, we posit and document that ESG greenwashing …