Corporate Environmental Innovation and Environmental Decoupling: International Evidence
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Meqbel, R., Ahmed, R., Zaid, M. A. A., & Abweny, M. (2026). Corporate Environmental Innovation and Environmental Decoupling: International Evidence. Business Strategy and the Environment. https://doi.org/10.1002/bse.71138.
© 2026 The Author(s). Business Strategy and the Environment published by ERP Environment and John Wiley & Sons Ltd. This is an open access article under the terms of the Creative Commons Attribution License, which permits use, distribution and reproduction in any medium, provided the original work is properly cited.
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Pysyvä osoite
Kuvaus
This study investigates whether environmental innovation reduces environmental decoupling, defined as the mismatch between a company's environmental disclosures and its actual environmental performance. Drawing on legitimacy theory, we argue that environmental innovation represents a substantive organizational response that reduces companies' reliance on symbolic environmental communication and promotes alignment between reported claims and actual practices. Using a sample of 10,463 firm-year observations of companies listed in the Bloomberg Global Large and Mid-Cap Index from 2010 to 2020, we find that environmental innovation is negatively and statistically associated with environmental decoupling. This result remains robust across multiple model specifications, including two-stage least squares and propensity score matching approaches. The study offers generalizable insights into the role of environmental innovation in enhancing the credibility of sustainability reporting and provides practical implications for managers, investors, and policymakers seeking to mitigate environmental misinformation and improve the integrity of disclosure.
Emojulkaisu
ISBN
ISSN
1099-0836
0964-4733
0964-4733
Aihealue
Kausijulkaisu
Business strategy and the environment
OKM-julkaisutyyppi
A1 Alkuperäisartikkeli tieteellisessä aikakauslehdessä (vertaisarvioitu)