Abstract
In the field of Corporate Social Responsibility (CSR) today, Environmental, Social and
Governance (ESG) factors play a fundamental and increasingly central role in the
evaluation of corporate performance worldwide. The purpose of this paper is to
investigate whether the recent phenomenon of ESG issues has given rise to a new
form of greenwashing in a broad sense, not limited to the environmental sphere, but
also extended to social and governance issues. The paper examines whether companies
engaged in the transition to sustainable and in particular to circular models are
actually focusing on concrete sustainable actions and less on distorted communication.
Specifically, ESG performance measures were collected for 366 companies from
the most impactful industries in different countries around the world to test the relationships
between ESG performance, adoption of circular economy models and
‘washing’ practices related to stakeholder communication. As the transition to sustainable
and circular models requires not only substantive action but also transparency,
further research and efforts are needed to better understand the relationship
between these elements in corporate behavior.
Lingua originale | English |
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pagine (da-a) | 1-13 |
Numero di pagine | 13 |
Rivista | CORPORATE SOCIAL RESPONSIBILITY & ENVIRONMENTAL MANAGEMENT |
DOI | |
Stato di pubblicazione | Pubblicato - 2024 |
Keywords
- circular economy
- esg-washing
- greenwashing