“G” and ESG Strategy Integration and Disclosure: Exploring the Governance‐Related Factors That Influence Companies' Decision‐Making DOI Open Access
Joanna Krasodomska,

Karsten Eisenschmidt

Corporate Social Responsibility and Environmental Management, Journal Year: 2024, Volume and Issue: unknown

Published: Dec. 26, 2024

ABSTRACT Integrating environmental and social considerations into business strategies is critical to progress toward achieving sustainable development. The paper utilizes a sample comprising 364 companies listed on the Warsaw Stock Exchange (WSE) identify relationship between companies' corporate governance mechanisms their environmental, social, (ESG)‐related strategic reporting decisions. timeframe of study takes account key moment characterized by significant changes WSE's code best practice. According findings, are more likely integrate issues than they concerns. logit regression results suggest positive implementation both diversity policy bodies remuneration decision company's strategy ESG disclosure. In contrast, effective internal management systems significantly associated only with strategy.

Language: Английский

When Trust and Distrust Come Into Play: How Green Concern, Scepticism and Communication Affect Customers' Behaviour? DOI Creative Commons
Liběna Tetřevová, Michaela Stříteská, Ondřej Kuba

et al.

Business Strategy and the Environment, Journal Year: 2025, Volume and Issue: unknown

Published: Jan. 25, 2025

ABSTRACT What happens when already sceptical customers start questioning company communication? Encouraged by the vague answers to this question, our study extends existing knowledge about effects of customers' environmental concern, scepticism and communication on green purchasing intention (GPI) behaviour (GPB) across environmentally controversial industries—namely, textile clothing food industries. Using own primary data collected in November 2023 covering 1001 Czech Republic, where issue sustainability is generally back burner, we show that increased concern can completely change relationship between GPI, thereby leading positive effects. interesting new finding trust distrust act as significant mediators relationships investigated thus far. Moreover, soon examine companies' practices their credibility more detail, previously GPI become negative.

Language: Английский

Citations

2

Unveiling Greenwashing: Analyzing the interaction of factors discouraging ESG Greenwashing through TISM and MICMAC DOI

Shikha Daga,

Kiran Yadav,

Dharmendra Singh

et al.

Journal of Environmental Management, Journal Year: 2025, Volume and Issue: 380, P. 124850 - 124850

Published: March 12, 2025

Language: Английский

Citations

1

Corporate governance structure and climate‐related financial disclosure: Conventional banks versus Islamic banks DOI Creative Commons
Rasim Şimşek, Sabur Mollah, Abongeh A. Tunyi

et al.

Business Strategy and the Environment, Journal Year: 2024, Volume and Issue: 33(6), P. 5503 - 5528

Published: April 10, 2024

Abstract This paper examines whether the different corporate governance structures of conventional banks (CBs) and Islamic (IBs) have varying effects on their respective climate‐related disclosure (CRD). Employing a unique dataset CBs IBs' CRD for period 2016–2019, we found that did indeed affect in ways. Our findings suggest disclose more information than IBs because focus Sharia compliance which does not emphasise protection environment, while may be responsive to shareholders' stakeholders' demands climate environment. These were stronger with quality governance, is, quality, even less when increases. The this study important implications change, especially Paris Accord 26th Meeting Conference Parties (COP26). There are also policy sustainable financial markets services sector.

Language: Английский

Citations

8

Adoption of environmentally friendly urban freight logistics practices: the role of communication and governance DOI Creative Commons
Sheila Namagembe,

Shamim Nantumbwe

Urbanization, sustainability and society., Journal Year: 2025, Volume and Issue: 2(1), P. 82 - 115

Published: Jan. 17, 2025

Purpose Environmental emissions are increasing in the urban areas. Much of arise from public procurement activities given that sector firms major customers to many supplying firms. Given tremendous contribution, this study aims examine adoption environmentally friendly freight logistics practices among through assessing impact environmental governance, government communication and organizational governance. Design/methodology/approach Data for were collected a single time period central procuring disposing entities (public firms) A sample 105 used. One officer one member contracts committee key informants study. AMOS SPSS version 26 was used obtain results structural model measurement model, respectively. Findings The findings indicate is significantly influenced by communication, governance Urban influences fully mediates relationship between firms’ practices. Also, mediate Research limitations/implications This examined However, conducted setting rather than private setting. on ignoring internal communications made within issues. Originality/value Freight has not been significant attention earlier research. Emphasis placed sustainable other aspects would help curb may during after delivery requirements.

Language: Английский

Citations

0

Does the Corporate Lifecycle Affect Board Structure? International Evidence DOI Open Access
Hamza Nizar, Ali Uyar, Faten Lakhal

et al.

Corporate Governance An International Review, Journal Year: 2025, Volume and Issue: unknown

Published: Feb. 23, 2025

ABSTRACT Research Question/Issue This paper examines the impact of corporate lifecycle on board structure offering insights into how firms evolve and adapt their governance practices over time across different institutional environments. Findings/Insights Based a sample 23,530 firm‐year observations from 51 countries period 2013–2021, we find that has positive effect gender diversity tenure. is more pronounced in operating with stronger investor protection facing higher external market discipline. However, negative proportion members financial or industry expertise. relationship turns when strengthens, pressure intensifies. The results also show quota adoption positively influences association between diversity. Theoretical/Academic Implications findings support legitimacy theory perspectives suggesting organizations face challenges pressures at various phases lifecycle. To overcome those challenges, companies are likely to adjust internal structures accordingly. provide for regulations quotas boardroom. Practitioner/Policy Our suggest early stages, company considers appointing skilled directors who offer essential knowledge growth success. As matures, focus shifts toward bolstering gaining social acceptance. transition indicates shift holistic governance, where prioritizes representation stakeholders' interests, both substantive symbolic ways.

Language: Английский

Citations

0

Professional connections and digital innovation of SMEs DOI
Jinxin Liu, Mengli Zhao,

K.L. Wang

et al.

The Journal of Technology Transfer, Journal Year: 2025, Volume and Issue: unknown

Published: Feb. 28, 2025

Language: Английский

Citations

0

What Role Do Directors' Networks Play in Corporate Brownwashing? DOI Open Access
Wenqin Li, Rong Ding, Ziyang Zhang

et al.

Business Ethics the Environment & Responsibility, Journal Year: 2025, Volume and Issue: unknown

Published: March 3, 2025

ABSTRACT This study examines the impact of board directors' network on corporate brownwashing, utilizing hand‐collected data from Chinese A‐share listed companies in heavily polluting industries between 2012 and 2020. The results indicate that is negatively associated with brownwashing. Additionally, effect more pronounced when a firm (1) has interlocked directors overseas backgrounds (2) geographically close directors. Furthermore, we find brownwashing stronger for firms higher commitment to social responsibilities facing intense market competition. These findings, which are robust set sensitivity checks, have important implications regulators practitioners.

Language: Английский

Citations

0

Board Gender Diversity and Greenwashing in Europe DOI Open Access

Gema C. Fleitas‐Castillo,

Devora Peña‐Martel,

Domingo Javier Santana Martín

et al.

Corporate Social Responsibility and Environmental Management, Journal Year: 2025, Volume and Issue: unknown

Published: March 24, 2025

ABSTRACT We analyze how the relative power of female directors influences level greenwashing. Using a sample European listed firms (2020–2023), results point to an inverted U‐shaped relationship between number and Firms tend increase their greenwashing when is low, but once critical mass reached, decreases. At low levels representation, women are used as “insurance” improve public image without incurring high cost if deception discovered. However, exerts significant influence on decision‐making, due characteristic traits concern for preserving reputation, thereby encouraging more ethical behavior greater transparency, so reducing gap reports issued action taken.

Language: Английский

Citations

0

Female Directors, Family Firms, Climate Talk and Climate Walk: European Evidence DOI Creative Commons
Niklas Bergmann, Patrick Velte, Ignacio Requejo

et al.

Business Strategy and the Environment, Journal Year: 2025, Volume and Issue: unknown

Published: May 21, 2025

ABSTRACT Growing attention is attributed to symbolic and substantive climate efforts, labelled as talk walk. Focusing on the European capital market, we study relationship between board gender diversity, family ownership different levels of corporate activities along continuum from Using emission reduction target data Carbon Disclosure Project (CDP), conduct various panel regression analyses propose several additional robustness tests. Our results extend prior research carbon performance reporting by providing novel insights into how firms translate their ambitions actionable targets they subsequently deliver those targets. This stresses that with gender‐diverse boards engage more in but not Empirical evidence impact mixed. Overall, tends exhibit a negative association actions, although effect depends concentration threshold varies management. also indicate female directors mitigate direct consequences for actions. contributes ongoing discourse regarding efforts among businesses sheds light particular role governance mechanisms attaining international objectives. As climate‐related regulatory initiatives unfold rapidly, are highly relevant firms, stakeholders regulators. In terms practical application, our may inform pending ‘omnibus’ proposals revise sustainability legislation while helping reflect structures line needs.

Language: Английский

Citations

0

Orchestrating the ecosystem for data‐driven digital services and solutions: A multi‐level framework for the realization of sustainable industry DOI Creative Commons
Milad Kolagar

Business Strategy and the Environment, Journal Year: 2024, Volume and Issue: 33(7), P. 6984 - 7005

Published: June 26, 2024

Abstract The purpose of this study is to investigate how large manufacturing firms can orchestrate their ecosystem for the successful co‐creation data‐driven digital services and solutions as a way achieve sustainable industry benefits. An exploratory single‐case approach has been adopted study, which included 23 in‐depth interviews conducted with informants from seven Swedish international companies involved in transportation ecosystem. Based on analysis, developed multi‐level framework orchestration that contains three main operational levels: individual, organization, ecosystem, an integrated benefits section outcome process. By providing detailed account orchestration, contributes solutions. In addition, insights research be used continuous evaluation improvement tool managers servitization.

Language: Английский

Citations

2