Jurnal RAK (Riset Akuntansi Keuangan),
Journal Year:
2024,
Volume and Issue:
9(2), P. 120 - 134
Published: Nov. 25, 2024
This
study
aims
to
investigate
the
impact
of
cost
debt
and
audit
committee
characteristics
on
green
innovation.
The
successful
implementation
innovation
in
modern
era
has
become
essential
for
improving
overall
quality
sustainable
environment.
focuses
a
sample
industrial
sector
entities
listed
Indonesia
Stock
Exchange
that
issued
sustainability
reports
during
2021–2022
period.
Logistic
regression
analysis
is
employed
as
primary
analytical
method.
findings
reveal
do
not
significantly
influence
outcome
may
be
explained
by
limited
data
availability
regarding
extent
research
development
disclosures
provided
firms.
contribute
meaningful
insights
encourage
companies
enhance
comprehensiveness
their
sustainability-related
disclosures.
Corporate Social Responsibility and Environmental Management,
Journal Year:
2024,
Volume and Issue:
31(6), P. 6504 - 6525
Published: Aug. 17, 2024
Abstract
This
paper
investigates
how
environmental,
social,
and
governance
(ESG)
efficiency
impacts
corporate
innovation,
highlighting
its
role
as
a
crucial
indicator
of
resource
utilization
within
firms.
Analyzing
data
from
A‐share
listed
companies
in
China
between
2009
2021,
we
find
that
ESG
levels
are
positively
correlated
with
innovation
outputs.
indicates
higher
contributes
to
greater
innovation.
Our
result
also
reveals
the
relationship
is
moderated
by
firm's
ownership
structure.
Specifically,
negative
moderating
effects
more
pronounced
regions
lower
economic
development
or
stringent
environmental
regulations.
Technology‐based
firms
particularly
affected,
exhibiting
vulnerability
these
effects.
These
findings
confirm
significant
mechanism
linking
practices
enhanced
capabilities.
By
exploring
both
aspects
performance
institutional
factors
influencing
ESG‐innovation
dynamics,
our
study
makes
notable
contribution
literature,
offering
new
insights
into
effective
can
strategically
drive
Administrative Sciences,
Journal Year:
2025,
Volume and Issue:
15(3), P. 100 - 100
Published: March 13, 2025
Greenwashing
undermines
the
trustworthiness
and
integrity
of
environmental,
social,
governance
(ESG)
reporting.
It
disclosure
quality,
confuses
decision
making,
destabilizes
financial
markets,
reduces
probability
that
people
will
trust
supplied
information.
This
research
utilizes
a
comprehensive
literature
review
bibliometric
analysis
to
investigate
scholarly
dialogue
around
ESG
strategies
counteract
corporate
“greenwashing”.
study’s
objectives
were
achieved
by
analysis,
using
statistical
programming
tools
R
Studio
3.6.0+,
Biblioshiny
4.2.0,
VOSviewer
1.6.20.
We
acquired
data
from
Scopus
database
for
period
2012–2024.
established
optimal
sample
size
via
PRISMA
methodology,
including
both
inclusion
exclusion
criteria.
is
multifaceted
issue
manifests
in
many
forms,
shapes,
intensities,
as
seen
data.
obstructs
advancement
apparatus
prevention,
quantification,
detection.
Moreover,
results
indicate
sustainable
finance
adversely
affected
greenwashing,
particularly
green
loans
bonds.
findings
greenwashing
distinct
kind
greenwashing.
Managerial and Decision Economics,
Journal Year:
2025,
Volume and Issue:
unknown
Published: April 7, 2025
ABSTRACT
The
proposal
of
carbon
neutrality
has
led
to
a
significant
growth
in
green
bonds
(GBs),
sparking
turn
widespread
attention
on
whether
these
are
issued
for
genuinely
objectives
or
greenwashing
intentions.
extant
research
not
fully
explored
the
issue
concerning
GBs,
particularly
due
controversies
methods
identifying
such
practices.
Following
outbreak
COVID‐19,
global
markets
have
seen
slowdown
issuance
whereas
China
experienced
surge
its
GB
market,
emerging
as
world's
foremost
issuer
GBs.
In
light
this
economic
reality
and
address
gap,
study
draws
Chinese
GBs
objects
examines
first
time
through
lens
stock
mispricing
(SM).
results
reveal
that
by
companies
significantly
exacerbates
SM,
indicating
presence
Notably,
is
more
pronounced
when
firms
political
connections
with
government
experience
low
financial
risks.
These
findings
only
enrich
studies
but
also
offer
valuable
insights
investors
regulators.
