1,720,971 research outputs found
The Influence of External Contextual and Firm-Specific Stakeholder Voices on Banks' Greenwashing: Effective Monitoring or an Incentive to Deceive?
No full textThis article investigates the role of external stakeholder “voices” in shaping banks' greenwashing behaviors. We categorize these voices into two groups: “contextual” voices, including regulations, a country's climate change performance, and public attention, and “firm-specific” voices, represented by ESG (environmental, social, and governance) ratings and analyst coverage. The distinction between these categories lies in their scope: contextual voices affect industries and companies collectively, while firm-specific voices pertain to individual firms. We apply a panel data analysis to a sample of 65 banks from the G20 Forum between 2015 and 2022, using a novel greenwashing indicator based on discrepancies between disclosure and action, where “action” is made up of environmental project lending, asset management, and investment strategies. Our findings reveal that a country's environmental performance and ESG ratings can help reduce greenwashing, with ESG ratings showing a moderate and significant negative association with greenwashing intensity, whereas environmental and legal frameworks may even encourage deceptive practices, likely due to inconsistencies arising from a fast-evolving regulatory landscape and fragmented enforcement. Interestingly, while greater analyst coverage of a bank appears to increase the likelihood of greenwashing, public attention seems to have the opposite effect. This research contributes to understanding how external stakeholders can mitigate banks' greenwashing strategies and offers valuable insights for policymakers and regulators, suggesting that measures such as improving the quality of sustainability reporting standards and requiring third-party verification of environmental claims can significantly strengthen banks' commitment to green initiatives and curb greenwashing
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Full text link“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Full text linkWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Dispelling the Myths Behind First-author Citation Counts
Full text linkWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
To green or not to green? How CSR mechanisms at the governance level affect the likelihood of banks pursuing green product strategies
No full textPurpose – This study aims to investigate the relationship between banks’ corporate social responsibility (CSR) mechanisms at the governance level and their likelihood of pursuing green product strategies. It also examines how CSR characteristics and green product strategies have evolved across regions and time.
Design/methodology/approach – Using a sample of listed banks from different economic areas over the period 2010–2019, the authors examine how CSR mechanisms at the governance level and green product strategies, which they categorize through principal component analysis, have changed over time and across regions. The authors then conducted panel regression to identify which CSR characteristics affect the likelihood that banks implement green product strategies.
Findings – Results show that CSR mechanisms related to bank transparency and commitment to the community, such as sustainability reporting and United Nations Global Compact adherence, are substantive in affecting the likelihood of banks pursuing green product strategies. In contrast, mechanisms related to internal organization, such as the presence of a CSR Committee and an environmental management team, tend to play more a symbolic role. Findings also support a
reconsideration of environmental, social and governance-related compensation schemes, which appear to decrease the likelihood that banks engage in some forms of green financing. The likelihood of banks pursuing green product strategies varies across regions and has increased after the Paris Agreement.
Research limitations/implications – The findings are useful in guiding regulators, supervisory authorities and policymakers in defining policies that can create conditions for banks to develop green products and, hence, encourage the sustainability behaviors of their clients. Empirical evidence reveals that some corporate governance mechanisms and green product strategies correlate positively, institutional factors matter and public policies can play a role in strengthening such a correlation.
However, results are limited to specific geographical areas and listed banks.
Originality/value – This study contributes to the institutional literature by showing that some corporate governance mechanisms are substantive in increasing the likelihood of banks pursuing green product strategies, while others are more symbolic. It also extends the literature by analyzing how banks belonging to different geographical areas have responded, over time, to sustainability objectives
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