Judith Louise Walls

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Prof. Dr.
Last Name
Walls
First name
Judith Louise
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judith.walls@unisg.ch
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+41 71 224 2896

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    TEMPORAL (IN)CONSISTENCY IN SUSTAINABILITY DISCLOSURE
    (2026-02-09)
    Avidan, Miron  
    ;
    Judith Louise Walls  
    ;
    Dowell, Glen
    ;
    Cauderay, Virginie
    Firms are under increasing pressure from stakeholders both to disclose information about their impacts on sustainability issues and to create targets for improvement on these issues. Principles of ethical and reliable reporting require firms to maintain consistency in their reporting over time, and stakeholders often assess firms based upon targets they set, but we know little about the degree to which firms maintain targets once they are set. We focus on climate (GHG emission) targets in a sample of S&P 500 firms over more than a decade. These targets are of great societal importance and are also relatively easy for firms to alter. We refer to material yet unaccounted-for changes in these targets as temporal inconsistency and hypothesize that such inconsistencies are highly prevalent. We also expect a greater incidence of temporal inconsistency in sectors that are more carbon dependent, and that inconsistency is negatively associated with achieving targets. Finally, we outline several patterns of temporal inconsistency and document their frequency in our sample.
    Type:journal article
    Journal:Journal of Business Ethics
    Volume:Forthcoming
    DOI:10.1007/s10551-025-06236-x
    URI:https://www.alexandria.unisg.ch/handle/20.500.14171/124738
    Scopus© Citations 2
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    Chasing—or Escaping—the Limelight of Sustainability Media Attention? Narcissism’s Opposing Effects for Women and Men CEOs on Environmental Performance
    (2026)
    Jamie Gloor  
    ;
    Chiu, Sana
    ;
    Judith Louise Walls  
    ;
    Giannina Alaia Faktor  
    According to strategy research, firms with more narcissistic CEOs and firms with women CEOs exhibit better environmental performance (EP); however, we propose that better EP is unexpected when jointly considering these characteristics. Although positive attention theoretically drives more narcissistic CEOs’ EP, by considering the gendered factors influencing CEO cognition and behavior, we propose this effect reverses for women. We develop and validate a novel, earnings-call-based machine learning measure of CEO narcissism (which we also compare with existing measures by Chatterjee and Hambrick [2011] and Petrenko et al. [2016]) to test how CEO sex, narcissism, and positive attention shape EP. We triangulate evidence supporting our hypotheses from S&P 1500 firm panel data (Study 1) and an experiment with strategic leaders (Study 2): when EP generates more positive media attention, more narcissism negatively (positively) affects EP with women (men) leaders. Advancing a more precise understanding of how CEO narcissism affects EP for men and women CEOs, we explain the mixed effects of CEO narcissism and CEO sex in separately developing literatures; we also contribute to the microfoundations of (environmental) strategy with important implications for scholarship and practice while also mitigating measurement constraints in understanding the relations between CEO narcissism and firm action.
    Type:journal article
    Journal:Journal of Management Studies
    URI:https://www.alexandria.unisg.ch/handle/20.500.14171/125685
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    (Re)focusing on planetary boundaries for corporate sustainability research
    (2025-02-10)
    Brooke Lahneman
    ;
    Judith Louise Walls  
    ;
    Kerrigan Marie Machado Unter
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    Jennifer Howard-Grenville
    Earth’s natural systems are increasingly destabilizing as human industrial activity has overshot planetary boundaries such as climate change and biosphere integrity (biodiversity loss). While organizational scholarship on sustainability is increasing in prevalence and importance, the planetary boundaries framework has been under-studied and under-applied. To advance scholarship and practice, we assert the planetary boundaries framework can guide future research in three ways: (1) tuning to and measuring the state of particular planetary boundaries, (2) inviting attention to temporal and spatial properties, and (3) as a tool for inter- and transdisciplinary scholarship. We develop a reference framework that conceptualizes interactions between organizations and the planetary boundaries to develop specific, researchable questions. Organizational attention to planetary boundaries is driven by their dependence on them, which consequently impacts planetary boundaries and ecosystem resilience, with contextual influences shaping these interactions. We hope to encourage organizational scholars to explore how organizations can strategize and implement practices as embedded within planetary boundaries.
    Type:journal article
    Journal:Strategic Organization
    DOI:10.1177/14761270251315632
    URI:https://www.alexandria.unisg.ch/handle/20.500.14171/122013
    Scopus© Citations 8
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    The Biodiversity Moonshot: A Spark for a Transformative Change or a New Business-Case Facade?
    (Wiley, 2025)
    Francesco Testa
    ;
    Alberto Di Minin
    ;
    Duccio Tosi
    ;
    Valentina Cucino
    ;
    Gianmaria Ontano
    Type:journal article
    Journal:Business Ethics, the Environment & Responsibility
    DOI:10.1111/beer.70013
    URI:https://www.alexandria.unisg.ch/handle/20.500.14171/123225
    Scopus© Citations 3
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    Regenerative economy: A pathway to a future-ready, sustainable Africa
    (2023-10-17)
    Judith Louise Walls  
    ;
    Leo Luca Vogel  
    Africa is experiencing a period of rapid economic growth, booming population, and migration as biodiversity is deteriorating and the climate is warming. Together, these represent grand societal and environmental challenges. The African Union and the United Nations both promote sustainable development, in which society and nature flourish as the economy progresses. However, achieving this goal is not self-evident. We discuss the concept of regenerative economy and propose it as a path forward for the African context. We identify three levers of action evident in Africa that promote the idea of regenerative economy: clean innovation in technology and business models, leapfrogging through decentralized communication and energy systems, and leveraging African values of horizontal collectivism. We present some case examples of how this can and does work but highlight that achieving regenerative economy en masse depends on scaling up business models, effective governance structures, and capacity building in Africa. If implemented correctly, regenerative economy can offer pathways to a future-ready, sustainable Africa.
    Type:journal article
    Journal:Africa Journal of Management
    Volume:9
    Issue:4
    URL:https://www.tandfonline.com/doi/full/10.1080/23322373.2023.2275110#:~:text=We%20identify%20three%20levers%20of,African%20values%20of%20horizontal%20collectivism.
    DOI:10.1080/23322373.2023.2275110
    URI:https://www.alexandria.unisg.ch/handle/20.500.14171/120267
    Scopus© Citations 11
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    More bang for their buck: Why (and when) family firms better leverage corporate social responsibility
    (Sage Publ., 2022-01-10)
    Combs, James
    ;
    Jaskiewicz, Peter
    ;
    Ravi, Rahul
    ;
    Walls, Judith  
    Type:journal article
    Journal:Journal of Management
    DOI:10.1177/01492063211066057
    URI:https://www.alexandria.unisg.ch/handle/20.500.14171/109080
    Scopus© Citations 88
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    Measuring the Impact of Conservation: The Growing Importance of Monitoring Fauna, Flora and Funga
    (2022-09-30)
    Pj Stephenson
    ;
    Maria Cecilia Londono Murcia
    ;
    Paulo Borges
    ;
    Louw Claassens
    ;
    Heidrun Frisch-Nwakanma
    Many stakeholders, from governments to civil society to businesses, lack the data they need to make informed decisions on biodiversity, jeopardising efforts to conserve, restore and sustainably manage nature. Here we review the importance of enhancing biodiversity monitoring, assess the challenges involved and identify potential solutions. Capacity for biodiversity monitoring needs to be enhanced urgently, especially in poorer, high-biodiversity countries where data gaps are disproportionately high. Modern tools and technologies, including remote sensing, bioacoustics and environmental DNA, should be used at larger scales to fill taxonomic and geographic data gaps, especially in the tropics, in marine and freshwater biomes, and for plants, fungi and invertebrates. Stakeholders need to follow best monitoring practices, adopting appropriate indicators and using counterfactual approaches to measure and attribute outcomes and impacts. Data should be made openly and freely available. Companies need to invest in collecting the data required to enhance sustainability in their operations and supply chains. With governments soon to commit to the post-2020 global biodiversity framework, the time is right to make a concerted push on monitoring. However, action at scale is needed now if we are to enhance results-based management adequately to conserve the biodiversity and ecosystem services we all depend on.
    Type:journal article
    Journal:Diversity
    Volume:14
    Issue:10
    DOI:10.3390/d14100824
    URI:https://www.alexandria.unisg.ch/handle/20.500.14171/117507
    Scopus© Citations 63
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    Measuring the impact of conservation: The growing importance of monitoring fauna, flora and funga
    (2022)
    Stephenson, PJ
    ;
    Londoño-Murcia, MC
    ;
    Borges, PAV
    ;
    Claasens, L
    ;
    Frisch-Nwakanma, H
    Type:journal article
    Journal:Diversity
    Volume:14
    Issue:10
    DOI:10.3390/d14100824
    URI:https://www.alexandria.unisg.ch/handle/20.500.14171/109551
    Scopus© Citations 63
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    A new biodiversity paradigm for business
    (2022-05-23)
    Stephenson, PJ
    ;
    Walls, Judith Louise  
    Type:journal article
    Journal:Amplify
    Volume:35
    Issue:5
    URI:https://www.alexandria.unisg.ch/handle/20.500.14171/108703