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Impact of corporate social responsibility on employee green behavior: Role of green human resource management practices and employee green culture Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-03-14 Mubashir Ahmad Aukhoon, Junaid Iqbal, Zahoor Ahmad Parray
This study delved into the intricate relationship between corporate social responsibility (CSR) and employee green behavior, with a specific focus on two critical factors: green human resource management practices and employee green culture. Through a meticulously designed research framework, 300 employees from the banking sector were randomly selected to ensure diverse representation. The empirical
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Mapping the landscape of environmental, social and governance research: A bibliometric analysis Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-03-13 Pruthiranjan Dwibedi, Debasis Pahi, Antarjyami Sahu
Environmental, social, and governance (ESG) policies have increased to the forefront of global discourse, appealing to the consideration of international and national institutes alike. To stay ahead of the curve and build long‐term competitive advantage, companies must prioritize proactive ESG research and integrate its findings into their strategies. Additionally, comprehensive ESG research is crucial
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Risk and return efficiency of manufacturing firms: Integrating corporate social responsibility performance Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-03-12 MCarmen Martínez‐Victoria, Alfons Oude Lansink
This paper uses Data Envelopment Analysis to assess the performance of stocks in terms of return on assets, risk and their Environmental‐Social‐Governance score. Next, latent class analysis (LCA) is used to determine groups with similar performances and relates group membership to a set of covariates. The empirical application employs a set of 139 European manufacturing companies from 2016 to 2021
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Impact of perceived CSR practices on customers loyalty. The mediating role of reputation and customer satisfaction Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-03-10 Mehnaz, Jiahua Jin, Azhar Hussain, Muhammad Akib Warraich, Abdul Waheed
Customers' loyalty is considered as an important factor ensuring overall organizational success in the long run. The purpose of this investigation is to determine how customer loyalty in Pakistan's banking sector affected by perceived corporate social responsibility (CSR) practice. To end this, the present study collected data from 378 respondents using convenience sampling technique. To test proposed
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The role of the cultural context in moderating the effect between the presence of women directors and firm environmental innovation Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-03-05 Marco Traversi, Mariasole Bannò, Emilia Filippi
This study examines the relationship between the presence of women in board of directors and environmental innovation and the moderating role of the cultural context in terms of gender inequality through the lens of Social Identity Theory. We measured the presence of women directors as board gender diversity, presence of only one woman director and presence of at least three women directors. We measured
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Trends and patterns in ESG research: A bibliometric odyssey and research agenda Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-03-08 Salvatore Esposito De Falco, Raffaella Montera, Sabrina Leo, Francesco Laviola, Pietro Vito, Domenico Sardanelli, Gianpaolo Basile, Giulia Nevi, Raffaele Alaia
The paper provides a detailed analysis of the ESG literature with the aim of bringing clarity to this area of research and proposing a research agenda. An overview of the development of the literature on ESG pillars is offered through a review of 903 peer‐reviewed articles. The paper identifies four thematic clusters: impacts of ESG disclosure and practices, sustainability, accounting, and responsible
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Corporate sustainability practices and financial performance: The moderating role of corporate controversies and Shariah screening Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-03-05 Siew Peng Lee, Mansor Isa
This study examines the effects of corporate sustainability practices (CSP) on corporate financial performance (CFP). The study also examines the moderating role of corporate controversies and shariah compliance on the CSP‐CFP relationship. The results support the positive relationship between CSP and CFP. The study also finds that corporate controversies have a negative impact on financial performance
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Impact of Environmental, Social and Governance (ESG) disclosure on firm risk: A meta‐analytical review Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-03-01 Monica Singhania, Dimple Gupta
While the relationship between ESG disclosures and firm risk has been researched substantially, the results remain inconclusive, and contradictory, as of 2023. Through meta‐analysis, we investigate the effect of ESG disclosures measured by studies using E, S, G, or ESG disclosure on firm risk measured as total, systematic, or idiosyncratic risk with a sample of 76 papers published between 1991 and
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Does corporate governance influence readability of the report by the chairman of the board of directors? The case of Jordanian listed companies Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-02-29 Gutiérrez‐Ponce Herenia, Chamizo González Julián, Manar Moffadi Awad Al‐mohareb
This study investigates whether readability of the president's statement is linked to both company performance and factors related to corporate governance in an emerging market context. We analyse Jordanian manufacturing companies listed on the Amman Stock Exchange (ASE) during the period 2017–2021. An exploratory study using panel data from ASE, parametric correlations, and regression models shows
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Relationship of market capitalization of the IBEX 35 to corporate social responsibility and transparency Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-02-29 Cristóbal Parra Quesada, Manuela Cañizares Espada
This paper seeks to determine whether the economic‐financial performance and value of the companies composing the IBEX 35 are related to the transparency with which these companies publish their economic and social data. Our goal is ultimately to establish the degree (if any) to which Spain's largest listed companies' commitments to transparency and CSR are related to their market capitalization volumes
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Energy transition: Assessing oil companies' compliance with their disclosed environmental strategic positioning Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-02-28 Paula Danyelle Berrêdo, Odilanei Morais dos Santos, Hafez Abdo, Marcelo Álvaro da Silva Macedo, Luciano Dias Losekann
Based on the greenwashing approach in line with legitimacy theory, we examine first whether the strategic positioning of key oil companies is addressed by their disclosed commitments in their corporate reports and, second, whether the disclosures made by oil companies in relation to energy transition reflect their behavior. We use an ordinal logistic regression model in a sample of 38 oil companies
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Insights into employee perspectives on corporate social responsibility policies and practices: Embeddedness, participation, and meaningfulness through work Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-02-27 Susana Rodrigues, Teresa Proença, Marisa R. Ferreira
Corporate social responsibility (CSR) has an increasingly important role in organizations, which are taking a proactive stance in the inclusion of concerns and initiatives at this level. This theme has an impact on employees, namely in the meaningfulness through work. Thus, this research aims to assess whether the CSR affect the meaningfulness through work, and whether the degree of incorporation and
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Examining the X factor of corporate social responsibility in professional football clubs: An integrative literature review Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-02-27 Rongtitya Rith, Riccardo Spinelli
Corporate social responsibility (CSR) implementation has gained momentum amongst professional sport organisations, including the football industry. Amidst the increasing normative and strategic importance of CSR for professional football clubs, this integrative review aims to consolidate and examine scholarly contributions in this area. Our content analysis performed on 50 studies (published from 2008
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The effect of COVID‐19 on employment: A bibliometric review of a she‐cession Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-02-26 Saudi‐Yulieth Enciso‐Alfaro, Salma Marhroub, Pedro‐José Martínez‐Córdoba, Isabel‐María García‐Sánchez
The effort to close the gender gaps in employment is one of the priorities worldwide to help address the disparity that exists between men and women in terms of rights and opportunities and to grow the economy in a sustainable way. Several academics and international organizations are interested in understanding its evolution, as well as the reasons and consequences of its existence. In this sense
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Enhancing environmental reporting: A study on the role of narrative disclosure, firm‐ and country‐level incentives Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-02-26 Claudia Arena, Saverio Bozzolan, Claudia Imperatore
Moving from the ongoing debate on the benefits of mandating environmental reporting, this paper provides an analysis of the role of narrative information quality in enhancing environmental reporting, considering the moderating effect of firm‐level and country‐level incentives. We examine an international sample of listed firms belonging to an environmental‐sensitive industry and construct disclosure
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Independent female directors and integrated reporting quality: The moderating role of family ownership Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-02-26 Belal Ali Ghaleb, Sumaia Ayesh Qaderi, Adel Ali Al‐Qadasi
Female directors can affect corporate reporting through their monitoring functions. However, it is unclear whether independent female directors (IFDs) are preferred to gain a higher quality of integrated reporting (IRQ) in a context such as Malaysia, where family ownership is dominated. This study examines the relationship between IFDs and IRQ, as well as the influence of family ownership on the IFDs‐IRQ
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Environmental corporate social responsibility and green dynamic capability: The moderating role of slack resources Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-02-23 Shaham Saleem, Hafsa Bashir
Businesses are struggling to gain a competitive edge by ensuring the success of ecologically friendly products. However, a notable deficiency exists in the current body of research on how organizations can improve their green dynamic capabilities and gain a competitive edge. Companies may increase their competitive advantage by actively participating in environmental corporate social responsibility
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Social drivers affecting job design in apparel supply chains: Inferences from a discrete choice experiment Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-02-23 Madushan Madhava Jayalath, H. Niles Perera, Stefan Seuring, Amila Thibbotuwawa
Because of increasing customer awareness and government regulations, apparel organisations are inclined to adopt social sustainability practices (SSPs) into their working environment. There is a lack of scientific literature examining the interaction between social and economic sustainability within the apparel industry from the employee perspective. This study aims to assess the preferences of blue
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A pattern‐based tool to support companies in sustainability‐oriented business strategies: grounded theory research in agribusiness Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-02-22 Maria Elena Latino, Marta Menegoli, Maria Chiara De Lorenzi
Sustainability is an issue that echoes in our daily lives, leading to a new post‐COVID‐19 crisis trend: sustainable business. Sustainability encompasses environmental, social, and economic aspects are reflected in corporate organizational practices and sustainable business models. Despite this, integrating sustainability into business practices presents a challenge. As indicated by the literature review
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Synergizing board dynamics, sustainability, and strategy for international success Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-02-22 Roberto Herrera Barriga, Diana Escandon‐Barbosa
This study investigates the dynamic nexus between board characteristics, sustainability initiatives, and corporate strategies, offering critical insights into their collective impact on international performance. Utilizing a structural equation model and data from Colombian SMEs, our research underscores the influential role of diverse board attributes, encompassing social and human capital, in shaping
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Do bankers on board fulfill their role? Corporate social responsibility, environmental concerns and firm leverage Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-02-21 Saibal Ghosh
Using a dataset of listed Indian manufacturing firms for 2010–2020, the study examines their financial response to climate risks in the presence of banker‐directors. The results show that climate sensitivity and vulnerability exert a negative impact on firm leverage and cost whereas climate adaptation has relatively limited impact. These effects broadly resonate across firm ownership, although it differ
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ESG controversies and corporate performance: The moderating effect of governance mechanisms and ESG practices Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-02-20 Ahmed A. Elamer, Mounia Boulhaga
This paper investigates the relationship between Environmental, Social, and Governance (ESG) controversies and firm performance, examining the moderating influences of corporate governance structures and ESG practices. Utilizing quantitative methods, we analyze data from 5360 firm‐year observations. Our findings reveal a significant negative relation between ESG controversies and firm performance.
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How environmental, social, and governance implementation and structure impact sustainable development goals Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-02-17 Jonah Tyan, Shih-Ching Liu, Jyun-Ying Fu
This study investigates how environmental, social, and governance (ESG) strategy and implementation, along with governance structure, influence sustainable development goals (SDGs). In recognizing the SDG gap between intent and implementation, our study places a special focus on the mediating role of ESG implementation, the moderating role of governance structure, and the pivotal concept of embeddedness
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Exploring visual communication in corporate sustainability reporting: Using image recognition with deep learning Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-02-16 Yuriko Nakao, Aya Ishino, Katsuhiko Kokubu, Hitoshi Okada
Photographs and images in sustainability reports can affect readers' impressions of a company. This study conducts an exploratory analysis to investigate the impact of visual content on sustainability reporting and identify corporate reporting strategies. Using image recognition with deep learning technology, we analyse how 1025 global companies, publishing reports in English, incorporate images into
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Corporate social responsibility: Current state and future opportunities in the forest sector Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-02-15 Grace B. Villamor, Lisa Wallace
Corporate social responsibility (CSR) remains a critical topic for the forestry sector due to increasing societal expectations about the sustainable use of forests. This paper presents an updated review of the history, current state, and future opportunities for CSR in the forest sector. Drawing from cases of CSR in practice, the review focuses on CSR's role in firms' performance and reputation capital
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The effect of environmental, social, and governance disclosure and real earning management on the cost of financing Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-02-15 Khayria Amarna, Raquel Garde Sánchez, Maria Victoria López-Pérez, Mahmoud Marzouk
This study identifies if sustainable development practices measured through ESG information disclosure are related to stakeholder confidence, leading to a lower cost of debt and equity financing. We also investigate the possible moderating role of real earnings management. We apply a fixed effects panel data analysis to 1659 firm-year observations of 177 European companies from 2010 to 2019. The results
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Developing CSR communication strategies to increase sustainable behaviors from the perspective of spiritual capital Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-02-14 Ya-Ching Lee
Many companies pursue sustainability and rely on communication to convince consumers of their sustainability efforts. This study examines the impact of corporate sustainable communication strategies from the perspective of spiritual capital. Results indicate that communication framed in strength, personal well-being, and mobilizability positively affects consumers' trust and sustainable behavior intentions
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Archival research on sustainability-related executive compensation. A literature review of the status quo and future improvements Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-02-13 Patrick Velte
This literature review summarizes previous quantitative archival research on sustainability-related executive compensation (SREC) as the overarching research method in this field. Based on stakeholder agency theory, we included 66 peer-reviewed studies on the determinants (governance, financial, and sustainability drivers) and consequences of SREC on firm value (financial and sustainability consequences)
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Exploring drivers of behavioral willingness to reduce plastic consumption and socially responsible consumption behavior: A stimulus–organism–behavior–consequence paradigm based environmental management perspective Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-02-13 Khalid Mehmood, Fauzia Jabeen, Shilpa Iyanna, Hui Zhang, Patrice Piccardi, Nagendra Singh Nehra
This study examines the factors that drive behavioral willingness to reduce plastic consumption and socially responsible consumption behavior through the Stimulus–Organism–Behavior–Consequence (S-O-B-C) framework. The study involved 440 retail consumers from the United Arab Emirates, utilizing a four-wave time-lagged design. To investigate the hypotheses, the research employed structural equation modeling
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Employees' engagement, family ownership, or gender diversity? Searching for determinants of SMEs' green behaviors in CEE countries Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-02-11 Michaela Kotkova Striteska, Katerina Myslivcova, Viktor Prokop, Lucie Zapletalova
Results of this study go against previous expectations regarding the positive effects of boards' and owners' gender diversity and family ownership on SMEs' green behaviors, expressed by the implementation of proactive environmental strategies (PES) and energy consumption monitoring (ECM). We show that such generally accepted and recommended concepts may not always work, specifically within Central
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Attendant, autonomous, audacious, and advisory boards: Catalyzing corporate environmental performance Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-02-11 María del Mar del Villegas-Periñán, Carmen Barroso-Castro, Paula Villalba-Ríos, Julio Darío Vecino-Gravel
Boards of directors play important roles when responding to one of the biggest challenges for companies today: environmental sustainability. Research has mainly been focused on the separate impacts of board structure, composition, and processes on corporate environmental performance. Understanding how these three dimensions of the board, which help to successfully fulfill the board roles, interact
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ESG disclosure in G7 countries: Do board cultural diversity and structure policy matter? Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-02-11 Khaoula Aliani, Fadhila Hamza, Noha Alessa, Hela Borgi, Khaldoon Albitar
The aim of this paper is to investigate the impact of board cultural diversity (BCDIV) and board structure policy (BSP) on environmental, social, and governance (ESG) disclosure. The sample of this study includes 2988 companies from G7 countries during the 2015–2022 period. Our empirical results reveal that boards with heterogeneous cultural directors and the existence of BSP improve overall ESG scores
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Gender-related institutional environments, gender pay gap/equality and prosocial behaviors: A cross-national meta-analysis Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-02-07 Ji Li, Tao Liu, Linping Dong, Guoxin Li, Zhenyao Cai
We adopt a meta-analytic approach to study the relationship between gender-related institutional environments/logics at both organizational level and societal level on the one hand and gender heterogeneities in individual prosocial behaviors on the other. Analyzing data from 138 empirical studies covering 35 countries, we obtain evidence of gender heterogeneity in prosocial behaviors under different
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Does negative environmental performance feedback induce substantive green innovation? The moderating roles of external regulations and internal incentive Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-02-03 Ziyuan Sun, Xiao Sun, Yuting Dong
When the environmental performance is below the aspiration, will firms make substantive changes? In order to answer this question, based on the behavioral theory of the firm, this paper examines the impact of negative environmental performance feedback on substantive green innovation (GI) and its influencing mechanism. It is found that the negative environmental performance feedback induces substantive
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The drivers of cooperation for innovation and the role of environmental orientation Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-01-31 Ángel Peiró-Signes, Inés Díez-Martínez, Marival Segarra-Oña
Firm innovation is a complex and multidimensional process that is affected by internal and external factors. Companies and governments have traditionally tried to promote in-house innovation by promoting research and development investment. In an economy characterized by a large percentage of small- and medium-sized enterprises and continuous change toward digital and green transition, many companies
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Vendor sustainability performance and corporate customers' supplier selection Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-01-30 Xiaoyu Cui, Baolei Qi, Muhammad Jameel Hussain
This study investigates the impact of potential suppliers' sustainability performance (measured by environmental, social, and governance performance) on customer firms' supplier selection decisions. Our findings suggest that potential suppliers (vendors) with better sustainability performance are more likely to be selected as actual suppliers. Moreover, we find that customer firms with better sustainability
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Moderating role of internal factors in corporate social responsibility reporting persistence and corporate market value Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-01-28 Nejla Ould Daoud Ellili, Cemil Kuzey, Ali Uyar, Abdullah S. Karaman
The primary purpose of this study is to explore the internal drivers (i.e., board monitoring, financial slack, and shareholder-orientedness) of corporate social responsibility (CSR) reporting persistence over the years and to test the value relevance of CSR reporting persistence. We also investigate whether internal factors moderate the relationship between CSR reporting persistence and corporate market
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Configurations of corporate governance mechanisms and sustainable development Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-01-28 Pedro Torres
Aiming to shed light on the interplay of board-related mechanisms and their influence on sustainable development, this study examines configurations of corporate governance conditions that are associated with high and low ESG performance. Fuzzy-set qualitative comparative analysis was used, resorting to a sample of S&P 500 manufacturing companies that are committed to contributing to solve the climate
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Rethinking the company's role: Creating shared value from corporate social innovation Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-01-28 Claudia Bitencourt, Gabriela Zanandrea, Cristiane Froehlich, Manuela Rösing Agostini, Roselei Haag
This article aims to analyze how corporate social innovation contributes to the creation of shared value. The research presents a unique case study of a company in southern Brazil that is recognized for its strategic repositioning, based on a redefinition of its purpose and the inclusion of social and environmental values in its business model. We questioned how a for-profit organization could create
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Enterprise risk management and firm performance: The mediating role of corporate social responsibility in the European Union region Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-01-23 Sérgio Resende, Ariadna Monje-Amor, Nuria Calvo
This study's aim is to examine the impact of enterprise risk management (ERM) on firm performance when aligned with firm strategy, with a particular emphasis on the mediating role of corporate social responsibility (CSR) in this relationship. Previous studies established a connection between ERM and firm performance, as well as between CSR and firm performance. However, the ERM effect on firm performance
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Sustainable development during economic uncertainty: What drives large construction firms to perform corporate social responsibility? Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-01-21 Minh Van Nguyen, Khanh Duy Ha, Chien Thanh Phan
While the world is grappling with economic uncertainty, corporate social responsibility (CSR) has been extensively studied with a focus on favorable economic conditions. This study aims to investigate and prioritize the drivers for CSR in large-sized construction organizations during economic uncertainty. Based on the literature review and discussions with experienced professionals, 13 critical drivers
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Green fintech: Developing a research agenda Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-01-20 Thomas Puschmann, Valentyn Khmarskyi
Digitalization and sustainability have been the core drivers of transformation of the financial industry in recent years. In this context, green fintech plays a major role, which, however, is still an unexplored field in business, information systems and finance research. This paper conducts a systematic literature analysis and develops a research agenda based on a framework, which is derived from
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The impact of the environmental, social and governance dimensions of sustainability on firm risk in the hospitality and tourism industry Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-01-17 C. José García, Begoña Herrero, Francisco Morillas-Jurado
This paper explores the relationship between adherence to corporate social responsibility goals and firm financial risk. Data on an international sample of 209 firms were collected for the period 2002 to 2022. Firm risk was proxied using stock return volatility and probability of default. The results show that the environmental performance of hospitality and tourism firms unequivocally influences firm
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Carbon performance and financial debt: Effect of formal and informal institutions Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-01-18 Adrián Ferreras, Paula Castro, María T. Tascón
Climate change has led to a transformation of the economy, with institutions such as the European Commission pushing for decarbonization. Using a sample of 4607 European-listed firms from 2005 to 2019, we find evidence that political and financial factors moderate the relationship between carbon performance and financial debt. Environmentally responsible firms operating in countries with better democratic
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The cross-cutting pursuit of family values: When and how do family firms engage in corporate environmental responsibility Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-01-16 Sang-Joon Kim, Jongwan Bae, SoHyeon Kang
This study examines how family values in a firm can impact non-market strategies. Given that family members on the board tend to pursue non-economic, especially family related, values, we attempt to specify how the perspectives, values, and tastes of family members serving on the board can be infused into the firm's environmental performance. Since actions addressing environmental issues are less directly
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Board of directors and firm resilience from a social capital perspective Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-01-16 José Manuel Hurtado, Inés Herrero
While a vast amount of literature demonstrates the importance of having a board of directors (BoD) for positive firm outcomes, our empirical study based on a wide sample of family firms suggests this is not always the case, and that its impact on firm resilience is contingent on family social capital (FSC). When FSC is high, family members focus on internal governance and frequently reduce the BoD
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Sustainable development goals and corporate strategy: A map of the field Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-01-14 Elías Domingo-Posada, Pilar L. González-Torre, Marta M. Vidal-Suárez
The Sustainable Development Goals (SDGs), adopted by the United Nations in 2015 as a universal call to action to end poverty, protect the planet, and ensure peace and prosperity, call on companies everywhere to advance sustainable development through the investments they make, the solutions they develop, and the business practices they adopt. This research work carries out a systematic review of the
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The nexus between non-governmental organisations involved in conservation and profit-seeking state-owned enterprises: A potential alternative credibility enhancing mechanism for biodiversity disclosures? Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-01-14 Barry Ackers, Adeyemi Adebayo
Responding to calls to incorporate biodiversity matters into accounting research, we attempt to provide a balance by moving away from the conventional focus on the reporting of biodiversity impacts and activities by public and private sector organisations, by focusing on how non-governmental organisations active in the conservation space (CNGOs), interact with the public sector. In particular, we confine
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Exploring the role of companies and sustainability disclosure in achieving sustainable development goals: A focus on zero hunger and social inclusion Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-01-14 Rodolfo Damiano, Chiara Di Maria
The Agenda 2030 Sustainable Development Goals (SDGs) require collaboration between governments, individuals, and the business community. However, research is still needed to understand how companies should contribute to the SDGs. Notably, researchers acknowledge companies' reporting practices play a crucial role in connecting organizational behavior to sustainability, advocating for more inclusive
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Media coverage of corporate wrongdoing: International evidence on the stock market reaction and the buffering effect of prior corporate social performance Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-01-10 Dominic Gutknecht
Using an international sample of 111,251 news published in print, online, and social media between 2007 and 2021 covering 3202 firms in 20 countries, I find that superior prior corporate social performance (CSP) buffers the adverse market reaction to media coverage of corporate social irresponsibility (CSI), indicating that stakeholders interpret the misbehaviour as an anomaly rather than a pattern
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Accounting for nature contributions to people in corporate sustainability: The case of a waste management company in Portugal Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-01-07 Tania Pinto, Telmo Machado, Diana Nicolau, Nuno Gaspar Oliveira, Ana Sofia Vaz
Nature's contributions to people (NCP) are contributions of natural capital to people's quality of life, being at the center of political and societal concern. There is an increasing recognition of businesses' responsibility toward conservation and responsible use of natural capital. In this exploratory study, we identified gains of corporate investments on natural capital, focusing on LIPOR, a waste
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Does proactive boundary-spanning search drive green innovation? Exploring the significance of green dynamic capabilities and analytics capabilities Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-01-02 Listowel Owusu Appiah
Successful innovation requires firms to search beyond their organizational confines for complementary knowledge resources ahead of their competitors. While such proactive boundary-spanning search (PBS) provides relevant knowledge resources for green innovations, it can also lead to information overload that derails green innovation efforts. Therefore, there is a need to understand how and when PBS
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Employees' positive perceptions of corporate social responsibility create beneficial outcomes for firms and their employees: Organizational pride as a mediator Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-01-01 Sarah Desiree Schaefer, Peggy Cunningham, Sandra Diehl, Ralf Terlutter
We studied employees' responses to the Corporate Social Responsibility (CSR) program implemented within the Canadian headquarters of a global consumer goods company. Our study is timely since recent studies indicate that employees place more importance on CSR activities when evaluating current or prospective employers. A novel theoretical contribution of our study is that we combine social identity
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Influence of green human resource management on employee green behavior: The sequential mediating effect of perceived behavioral control and attitude toward corporate environmental policy Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2023-12-27 Olawole Fawehinmi, Mohd Yusoff Yusliza, Muhammad Imran Tanveer, Mohammed Sani Abdullahi
The current existential global threat brought about by excessive carbon emissions caused by employee activity in the workplace calls for actions of corporate environmental policy. Thus, this study investigated the sequential mediating effects of perceived behavioral control (PBC) and attitude between green human resource management (GHRM) and employee green behavior (EGB) on the basis of ability–m
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Green finance: Evidence from large portfolios and networks during financial crises and recessions Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2023-12-25 Amedeo Argentiero, Giovanni Bonaccolto, Giulio Pedrini
In this article, we study the relevance of green finance from a portfolio and a network perspective. The estimates are derived from a regularized graphical model, which allows us to deal with two important issues. First, we refer to the curse of dimensionality, as we focus on a relatively large set of companies. Second, we explicitly take into account the heavy-tailed distributions of financial time
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The path towards sustainability: The role of internal stakeholders and management accounting in a dialogic perspective Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2023-12-25 Laura Broccardo, Sara Giovanna Mauro
This research investigates the conditions under which an international organisation has adopted a successful approach to sustainability, focusing on the engagement (and perceptions) of internal actors at the operational level and on the management accounting tools that enhance and support a dialogic approach to sustainability. This study is based on an in-depth analysis of CNH Industrial, a leading
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“Environmental disclosure greenwashing” and corporate value: The premium effect and premium devalue of environmental information Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2023-12-19 Yiqiang Zhou, Lianghua Chen, Yan Zhang, Wan Li
Environmental disclosure is a crucial method for companies to demonstrate their environmental efforts. However, in some institutional contexts, companies may be inclined to “greenwash” their environmental disclosures, strategically seeking social rewards. Anchored on impression management theory, this study delves into the relationship between environmental disclosure and corporate value. The research
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Cleaner production practices, implementation concerns and measurement: A systematic literature review Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2023-12-19 Thyago de Melo Duarte Borges, Gilberto Miller Devós Ganga, Moacir Godinho Filho, Ivete Delai, Luis Antonio Santa-Eulalia
This study conducts a systematic literature review to investigate the state of the art of Cleaner Production (CP) across various dimensions. First, we categorize and discuss CP practices within distinct domains, including Product Change, Change Input Materials, Technology Change, Reuse Material On-site, and Improved Housekeeping. Subsequentially, we map and analyze the phases of CP implementation –
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How gender diversity in boards affects disclosure? A literature review Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2023-12-15 Alessandra Centinaio
A more gender-balanced working environment is both a necessity and an opportunity for society. Women representation on corporate boards is among the most debated topics, and several legislative measures have recently been adopted to improve gender equality in boards. However, real progress requires firms to appoint women on boards not just as a matter of compliance. Thus, assessing the business implications