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Assessing the impact of socially responsible human resources management on company environmental performance and cost of debt
Corporate Social Responsibility and Environmental Management ( IF 8.3 ) Pub Date : 2021-08-27 , DOI: 10.1002/csr.2179
Francesco Gangi 1 , Eugenio D'Angelo 2 , Lucia Michela Daniele 1 , Nicola Varrone 1
Affiliation  

This study answers the call for more in-depth investigations into the antecedents and effects of corporate environmental responsibility (CER). In particular, we aim to verify whether socially responsible human resource management (SRHRM) positively affects the level of CER engagement and whether CER impacts firm financial performance. Based on a sample of 317 food companies, over the study period 2010–2017, we found that SRHRM improves CER engagement, both as a whole and with reference to its sub-pillars. Furthermore, findings from the current study reveal that CER reduces the cost of debt and negatively moderates the positive effect of SRHRM on financial costs. The paper provides original implications concerning the complementarity between social and environmental activities and the benefits for firms to communicate their environmental performance to debt holders.

中文翻译:

评估具有社会责任感的人力资源管理对公司环境绩效和债务成本的影响

这项研究回应了对企业环境责任 (CER) 的前因和影响进行更深入调查的呼吁。特别是,我们旨在验证具有社会责任感的人力资源管理 (SRHRM) 是否对 CER 参与水平产生积极影响,以及 CER 是否影响公司财务业绩。基于 317 家食品公司的样本,在 2010 年至 2017 年的研究期间,我们发现 SRHRM 提高了 CER 参与度,无论是作为整体还是参考其子支柱。此外,当前研究的结果表明,CER 降低了债务成本,并对 SRHRM 对财务成本的积极影响产生了负面影响。
更新日期:2021-09-23
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