The Mirage of Sustainable Development: The Impact of ISO 14001 Certification on Corporate Greenwashing DOI
Tianqi Wen,

Yu Wang

Business Strategy & Development, Journal Year: 2025, Volume and Issue: 8(2)

Published: April 23, 2025

ABSTRACT As a tool for voluntary environmental regulation, ISO 14001 certification encourages enterprises to adopt substantive practices promote sustainability. However, many certified companies have been exposed greenwashing scandals. Based on the fraud triangle theory, this study explores impact of corporate greenwashing. This collects panel data Chinese‐listed from 2010 2022 using CSMAR Database and text analysis applies Tobit regression model empirical testing. The results show that has significant positive effect In addition, managerial myopia positively moderates relationship between Information transparency negatively is first apply theory explore problems in implementation process, providing feasible paths improve efficacy certification.

Language: Английский

The Interaction Effects Between Cultural Values, ESG, and Green Innovation DOI
Emanuele Doronzo, Paolo Esposito

SIDREA series in accounting and business administration, Journal Year: 2025, Volume and Issue: unknown, P. 69 - 90

Published: Jan. 1, 2025

Language: Английский

Citations

0
Unveiling the Relationship Between Cultural Values and Public (Dis)Value: The Mediation Role of Corruption Perception and Citizen Trust DOI Creative Commons
Paolo Esposito, Emanuele Doronzo, Massimiliano Tufo

et al.

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

Published: April 5, 2025

ABSTRACT In recent years, much emphasis has been placed in the literature on understanding dynamics by which public value is created and destroyed, analyzing how cultural values contribute to these dynamics. This paper aims explore mediation role of corruption perception citizen trust explaining relationship between destruction or dis/value. The results this work should explain why similar initiatives could generate destroy value. Partial least square‐based structural equation modeling (PLS‐SEM) was used empirically examine effect destruction. authors consider fight pandemic EU countries as measures determine dyadic tension private constellation. Findings show that power distance indulgence dis/value, positively negatively, respectively. Furthermore, mediate determines a further step for research identifying dimensions play generation More specifically, governments must their own when they implement can impact interests. case, create some contexts it others.

Language: Английский

Citations

0
The Mirage of Sustainable Development: The Impact of ISO 14001 Certification on Corporate Greenwashing DOI
Tianqi Wen,

Yu Wang

Business Strategy & Development, Journal Year: 2025, Volume and Issue: 8(2)

Published: April 23, 2025

ABSTRACT As a tool for voluntary environmental regulation, ISO 14001 certification encourages enterprises to adopt substantive practices promote sustainability. However, many certified companies have been exposed greenwashing scandals. Based on the fraud triangle theory, this study explores impact of corporate greenwashing. This collects panel data Chinese‐listed from 2010 2022 using CSMAR Database and text analysis applies Tobit regression model empirical testing. The results show that has significant positive effect In addition, managerial myopia positively moderates relationship between Information transparency negatively is first apply theory explore problems in implementation process, providing feasible paths improve efficacy certification.

Language: Английский

Citations

0