... is the empirical validation of a new paradigm for the slack-ESG relationship. By demonstrating the systemic interplay between financial means, governance oversight, and ownership structure, we provide a nuanced framework for distinguishing genuine sustainability from “greenwashing”, offering a valuable toolkit...

... and negatively associated with ESG decoupling. This association is stronger among firms in countries with low enforcement quality, suggesting a substitution effect between formal (enforcement) and informal (religiosity) institutions. The association is also more pronounced for firms engaged in greenwashing...

...André Pinto Coelho Vello; Neyla Tardin; Lucas Lúcio Godeiro Purpose This study develops and validates a market-based framework to measure greenwashing risk – interpreted as ESG/CSR market risk – from a Social and Environmental Accounting and Accountability (SEAA) perspective. By shifting from...

... Publishing Limited Licensed re-use rights only CSR decoupling CSR walk and talk Greenwashing Systematic literature review Corporate social responsibility decoupling (CSRD) has gained considerable global attention as stakeholders seek answers to gross abuses of human rights...

.... Findings Evidence exists that companies which disclose environmental information in standalone environmental reports tend to provide higher levels of environmental information than companies which combine financial and environmental disclosure in annual reports. The findings support greenwashing as a new...