From union clout to corporate couture: Unveiling the impact of trade unions on corporate social responsibility.

IF 2.9 3区 综合性期刊 Q1 MULTIDISCIPLINARY SCIENCES
PLoS ONE Pub Date : 2025-01-09 eCollection Date: 2025-01-01 DOI:10.1371/journal.pone.0311244
Anshul Mandliya, Jatin Pandey, Shrihari Suresh Sohani, Rayees Ahmad Sheikh
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引用次数: 0

Abstract

Trade unions and corporate social responsibility (CSR) are important institutional mechanisms through which corporations undertake responsibility for their for-profit as well as not-for-profit actions. This study explores the roles of trade unions, management, and shareholders in influencing environmental, social, and governance (ESG) controversies and CSR reporting. Drawing on instrumental stakeholder theory, we argue that while management and shareholders typically focus on governance, profitability, and operational efficiency, trade unions act as critical relational stakeholders advocating for employee welfare and social sustainability. Using a sample of 416 firms over a period of 10 years, our findings reveal that trade unions significantly reduce ESG controversies and enhance CSR reporting by advocating for employee welfare and social sustainability. In contrast, management significantly impacts CSR reporting but notably does not influence ESG controversies. Lastly, shareholders, who are important for governance and profitability, exhibit minimal impact on both ESG controversies and CSR reporting.

从工会影响力到企业时装:揭示工会对企业社会责任的影响。
工会和企业社会责任(CSR)是企业对其营利性和非营利性行为承担责任的重要制度机制。本研究探讨了工会、管理层和股东在影响环境、社会和治理(ESG)争议和企业社会责任报告中的作用。借鉴工具性利益相关者理论,我们认为管理层和股东通常关注治理、盈利能力和运营效率,而工会则是倡导员工福利和社会可持续性的关键关系利益相关者。通过对416家公司为期10年的样本分析,我们发现工会通过倡导员工福利和社会可持续性,显著减少了ESG争议,并加强了企业社会责任报告。相比之下,管理层显著影响企业社会责任报告,但显著不影响ESG争议。最后,对公司治理和盈利能力至关重要的股东,对ESG争议和企业社会责任报告的影响都微乎其微。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
PLoS ONE
PLoS ONE 生物-生物学
CiteScore
6.20
自引率
5.40%
发文量
14242
审稿时长
3.7 months
期刊介绍: PLOS ONE is an international, peer-reviewed, open-access, online publication. PLOS ONE welcomes reports on primary research from any scientific discipline. It provides: * Open-access—freely accessible online, authors retain copyright * Fast publication times * Peer review by expert, practicing researchers * Post-publication tools to indicate quality and impact * Community-based dialogue on articles * Worldwide media coverage
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