The ascent of environmental, social, and governance (ESG) reporting has established itself
as a global standard in financial markets, reflecting a paradigm shift toward corporate …

Firms worldwide are currently investigating ways to decarbonize global supply chains.
Corporate scope 3 carbon emission reporting is a critical first step but is not yet a common …

An emerging body of work acknowledges the challenges focal firms face in gathering
material information about their extended supply chains and begins to point to the role of …

As suppliers' emissions contribute to a significant portion of the global environmental
footprint, achieving supply chain wide carbon neutrality largely depends on suppliers' …

Global greenhouse gas emissions need to reach net-zero around mid-century to limit global
warming to 1.5 C. This decarbonization challenge has, inter alia, increased the political and …

Purpose Drawing on paradox theory and the category of the “performing-organizing”
paradox, the study investigates the tensions firms experience in the context of organizing the …

Carbon transparency, once a niche practice, is increasingly becoming institutionalized.
Firms are now required to report not only their operations' carbon emissions but also their …

This article examines the role of sustainable finance and investment in Japan and how the
Japanese financial sector can mitigate growing climate risks and support Japan's transition …

This study contributes to a theoretical and empirical understanding of whether and how
administrative environmental innovations (AEIs)—implemented to help track and manage a …

A buying firm might in the future incur costs associated with a supplier's carbon dioxide
emissions, safety violations, or other social or environmental impacts. Learning about a …