Business Ethics the Environment & Responsibility最新文献

{"title":"Director Network Centrality and Firm Green Innovation: Moderating Effect of Absorptive Capacity","authors":"Shiquan Wang,&nbsp;Jingxin Lv","doi":"10.1111/beer.12822","DOIUrl":"https://doi.org/10.1111/beer.12822","url":null,"abstract":"<div>\u0000 \u0000 <p>Green innovation has garnered extensive concern in academia and practice as a systematic project oriented to accelerate the concordant development of economy and environment. Rooted in social network theory and resource dependence theory, the present study empirically examines the influence of director network centrality on green innovation and the moderating effect of absorptive capacity by using Chinese manufacturing listed companies as a sample. Regression results indicate director network centrality significantly boosts firm green innovation. Moreover, absorptive capacity serves as a positive moderator in the association between director network centrality and firm green innovation. Extended analysis demonstrates the impact of director network centrality on firm green innovation is predominantly driven by non-independent directors. Director network centrality plays a more pronounced role in stimulating substantive green innovation compared to strategic green innovation. These findings not only enrich the existing literature regarding the consequences of director network and drivers of firm green innovation, but also provide guidance on how to improve firm green innovation practice.</p>\u0000 </div>","PeriodicalId":29886,"journal":{"name":"Business Ethics the Environment & Responsibility","volume":"35 2","pages":"876-894"},"PeriodicalIF":4.2,"publicationDate":"2026-03-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147566173","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"哲学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Are CEOs With High Self-Perceived Status More Likely to be Green Innovation Advocates? Evidence From Chinese Private Enterprises","authors":"Xinyi Hua,&nbsp;Juelin Yin,&nbsp;Xueji Liang,&nbsp;Dima Jamali,&nbsp;Jintao Lu","doi":"10.1111/beer.12803","DOIUrl":"https://doi.org/10.1111/beer.12803","url":null,"abstract":"<div>\u0000 \u0000 <p>Chief executive officer (CEO) status is increasingly recognized as a significant intrinsic factor in enterprises' strategic decisions. However, insufficient attention has been given to whether and how a CEO's self-perceived status influences corporate green innovation. Drawing from the upper echelons theory, we examine the impact of a CEO's self-perceived status on corporate green innovation. Using a unique dataset of 6478 Chinese private enterprises in 2016 and 2018, we find that high self-perceived status endows CEOs with motivation (e.g., self-esteem and status maintenance needs) and capabilities (e.g., risk-taking and resource acquisition) that contribute to their increased green innovation investment. Further, we integrate institutional theory to reveal how three institutional contingencies—government environmental regulation, peer green pressure, and environmental social norms—amplify such enhancing effect of a CEO's self-perceived status on green innovation. Our findings, which integrate micro and macro drivers, contribute to an enhanced understanding of the antecedents of green innovation from the perspective of CEO psychology and cognition as a result of how they construe their social status and clarify the institutional boundary conditions of the link between CEOs' self-perceived status and green innovation.</p>\u0000 </div>","PeriodicalId":29886,"journal":{"name":"Business Ethics the Environment & Responsibility","volume":"35 2","pages":"574-592"},"PeriodicalIF":4.2,"publicationDate":"2026-03-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147567248","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"哲学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Food Sharing Platforms as a Technology to Reduce Food Waste at Food Service Level: Recommendations for Businesses and Society","authors":"Ludovica Principato,&nbsp;Camilla Comis,&nbsp;Mengting Yu,&nbsp;Luca Secondi","doi":"10.1111/beer.12823","DOIUrl":"https://doi.org/10.1111/beer.12823","url":null,"abstract":"<div>\u0000 \u0000 <p>Despite the growing awareness of food waste (FW) issues, there is still a lack of comprehensive studies that examine the perspectives of food service professionals and their FW management, particularly regarding food sharing practices. This paper investigates the perspectives of food service establishments on FW mitigation and on their engagement with digital technologies such as food-sharing platforms. Adopting a mixed-methods approach, it explores the motivations, challenges, and dynamics associated with public establishments' involvement in FW mitigation. Primarily, this paper addresses 4 key questions: (1) the significance of FW mitigation challenges among public establishments in Italy, (2) the driving factors and FW mitigation potential, (3) the impacts of digital technology adoption on public services, and (4) strategies to enhance the acceptability and effectiveness of digital technologies for FW mitigation. Our findings reveal a high level of awareness within public administration in particular about FW and its impacts, especially economic loss. Challenges in FW mitigation stem from both internal and external factors, including implementation costs and client preferences. Indeed, the results reveal a discrepancy between our intentions and actions, often due to utility and perceptual barriers, the service challenges faced by clients, and differences in business performance across establishments. The study stresses the need for inclusive technology adoption to make the best use of digital tools in FW reduction. Strategies should address internal and external barriers while capitalizing on diversity motivations driving public sector engagement with FW mitigation. Practical implications include promoting inclusion in digital transition and targeted interventions to reduce FW in the food service sector. Overall, the study makes a theoretical contribution to this topic and offers insights for policymakers and stakeholders seeking to enhance more sustainable and circular food systems.</p>\u0000 </div>","PeriodicalId":29886,"journal":{"name":"Business Ethics the Environment & Responsibility","volume":"35 2","pages":"860-875"},"PeriodicalIF":4.2,"publicationDate":"2026-03-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147566175","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"哲学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"A Bibliometric Analysis to Study the Evolution of Artificial Intelligence in Business Ethics","authors":"Mario Tani,&nbsp;Valerio Muto,&nbsp;Gianpaolo Basile,&nbsp;Giulia Nevi","doi":"10.1111/beer.12797","DOIUrl":"https://doi.org/10.1111/beer.12797","url":null,"abstract":"<p>The contemporary world is witnessing the pervasive diffusion of artificial intelligence (AI) across diverse societal domains. Concurrently, the implementation of these technologies in numerous management areas raises novel and critical ethical considerations. Considering that AI is not a neutral technology, this study employs a bibliometric approach to conduct a systematic literature review, aiming to understand the evolution of this nascent field within management studies. Our analysis is limited to publications from 2016 onward, a year widely recognized as marking the onset of significant AI dissemination. By examining the recent years of diffusion and the evolution of this phenomenon, our work reveals a fragmented field. To investigate thematic evolution, we used the Cobo method, partitioning the corpus into three distinct time slices with cut-off points at 2020 and 2022. The findings indicate that, despite the emergence of key themes and a substantial body of research exploring AI from both technical and philosophical standpoints, the field remains in its initial stages of development. This analysis underscores the increasing relevance of research in management science concerning the responsible and ethical application of AI technologies. Consequently, this area presents considerable opportunities for future management research employing diverse managerial and theoretical frameworks, particularly in relation to the antecedents of ethical AI adoption and the implications of AI for ethical leadership.</p>","PeriodicalId":29886,"journal":{"name":"Business Ethics the Environment & Responsibility","volume":"35 2","pages":"655-677"},"PeriodicalIF":4.2,"publicationDate":"2026-03-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/beer.12797","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147568882","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"哲学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Mapping Research Into Religion in Family Firms: Conceptual Framework Development","authors":"Tobias Koellner,&nbsp;Muhammad Anwar","doi":"10.1111/beer.12819","DOIUrl":"https://doi.org/10.1111/beer.12819","url":null,"abstract":"<div>\u0000 \u0000 <p>Religion research is gaining prominence in family firms due to its strong connection to family traditions, values, and culture. This expanding literature highlights the need for systematic, bibliometric, and meta-studies to comprehensively understand religion's role in family businesses. Addressing this gap, we conducted a bibliometric analysis of 131 documents (1992–2024) from Scopus. Alongside descriptive analyses, we rigorously reviewed these documents, identifying major theories, methods, and frameworks in the field. Co-citation analysis revealed three intellectual foundations: ethics and values, family dynamics, and decision-making with financial performance. Bibliographic coupling identified four emerging research areas: spirituality and decision-making, ethics and values, family unity and traditions, and entrepreneurial activities. The thematic analysis highlighted the most and least explored topics about the role of religion in family businesses. Based on these insights, we developed a conceptual model and a framework outlining antecedents, moderators, mediators, and outcomes in the study of religion in family firms. Consequently, this study identifies research gaps and proposes future directions to advance scholarship in this field.</p>\u0000 </div>","PeriodicalId":29886,"journal":{"name":"Business Ethics the Environment & Responsibility","volume":"35 2","pages":"815-849"},"PeriodicalIF":4.2,"publicationDate":"2026-03-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147564138","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"哲学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"A Deconstruction of the Juridical Conditions of Business Ethics","authors":"Bart Jansen","doi":"10.1111/beer.12811","DOIUrl":"https://doi.org/10.1111/beer.12811","url":null,"abstract":"<div>\u0000 \u0000 <p>Business ethics is increasingly subject to juridical conditioning, as evidenced by the growing number of ethical codes in the corporate sector. This juridical conditioning signifies that legal reasoning is displacing, or even replacing, ethical reasoning. Consequently, business ethics is evolving to resemble legal frameworks more closely. This contribution refers to this phenomenon as <i>juridically conditioned business ethics</i> and argues for the necessity of transcending these juridical conditions through a critical examination of the law.</p>\u0000 </div>","PeriodicalId":29886,"journal":{"name":"Business Ethics the Environment & Responsibility","volume":"35 2","pages":"614-618"},"PeriodicalIF":4.2,"publicationDate":"2026-03-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147568319","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"哲学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Integral Human Development Through Culture: The Olivetti Blueprint for Unleashing Creative Forces","authors":"Rosa Fioravante,&nbsp;Antonino Vaccaro,&nbsp;Mara Del Baldo","doi":"10.1111/beer.12807","DOIUrl":"https://doi.org/10.1111/beer.12807","url":null,"abstract":"<div>\u0000 \u0000 <p>This study explores the exemplary case of an organization pursuing a cultural strategy to support the Integral Human Development (IHD) of its critical internal and external stakeholders. It presents the historical case of Olivetti, the first Italian multinational company, in the period 1930–1970. Olivetti's approach to corporate social responsibility is well-documented, while its cultural approach, extensively used in managerial practice around the world for almost a century, has been underexplored in organizational and business ethics research. Our findings reveal the Olivetti Cultural Strategy (OCS) that is characterized by different processes of engagement of key personalities with humanistic and artistic backgrounds. These processes integrate individuals through professionalization and collaboration with technical corporate profiles, support their humanistic and artistic vocations, and provide “freedom space” for cultural outputs. These outputs benefit internal and external stakeholders across the three dimensions of IHD: freedom, relationality, and transcendence. This study contributes to debates on the critical role of the humanities and the arts in humanizing business and on how cultural activities can be leveraged by companies to support IHD for their internal and external stakeholders.</p>\u0000 </div>","PeriodicalId":29886,"journal":{"name":"Business Ethics the Environment & Responsibility","volume":"35 2","pages":"790-814"},"PeriodicalIF":4.2,"publicationDate":"2026-03-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147562750","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"哲学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Catholic Social Teaching-Inspired Work Organization","authors":"Gabor Kovacs","doi":"10.1111/beer.12821","DOIUrl":"https://doi.org/10.1111/beer.12821","url":null,"abstract":"<div>\u0000 \u0000 <p>This paper introduces Catholic Social Teaching-inspired (CST-inspired) work organization based on a qualitative explorative study conducted with 11 Catholic business leaders from Hungary. The schematic model of CST-inspired work organization suggests that this alternative form of work organization (AFWO) is based on adhering to the principles of human dignity and the dignity of work. Catholic business leaders apply initiatives and business practices that (i) support the work-life balance and family lives of their employees, (ii) create a homely working environment, and (iii) sustain employee retention and practice a humane dismissal, if needed, within the framework of CST-inspired work organization, to promote their employees' personal development. In return, Catholic business leaders experience noneconomic rewards like (i) a good working atmosphere, (ii) employee loyalty, and (iii) employees contributing beyond what has been formally agreed. The findings of the study that promoting human dignity and the dignity of work pay off may encourage not only Christians but any business leader.</p>\u0000 </div>","PeriodicalId":29886,"journal":{"name":"Business Ethics the Environment & Responsibility","volume":"35 2","pages":"850-859"},"PeriodicalIF":4.2,"publicationDate":"2026-03-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147564731","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"哲学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Strategic Sustainability Initiatives and the Circular Economy: Insights From Firm-Level Targets, Board Dynamics, Stakeholder Pressure, and Digital Transformation","authors":"Abednego Osei,&nbsp;Andrew Osei Agyemang,&nbsp;Joana Cobbinah","doi":"10.1111/beer.12818","DOIUrl":"https://doi.org/10.1111/beer.12818","url":null,"abstract":"<div>\u0000 \u0000 <p>This study contributes to the literature on sustainability, innovation, and corporate governance by advancing the understanding of the circular economy (CE) through an analysis of firm-level sustainability targets, board dynamics, stakeholder pressure, and digital transformation within firms in the MENA region. Drawing on resource-based, stakeholder, and innovation theories, we developed models linking sustainability targets and board dynamics to CE performance, with stakeholder pressure as a mediator and digital transformation as a moderator. We tested these hypotheses using data from 647 publicly listed manufacturing companies in the MENA region, spanning 2010–2022. By employing robust econometric techniques, we found strong evidence that embedding sustainability incentives in executive compensation and implementing structured sustainability initiatives significantly enhance CE performance. Additionally, effective boardroom characteristics positively influence CE adoption, while stakeholder pressure mediates the relationship between sustainability targets, board dynamics, and CE performance. Similarly, digital transformation reinforces sustainability governance, strengthening the role of board dynamics and sustainability targets in driving CE adoption. Finally, our findings highlight regional and performance-based differences in how MENA firms implement sustainability targets and board dynamics to influence CE outcomes. The results remain consistent after multiple robustness tests, including rolling window analysis, sensitivity analysis, and endogeneity tests. The findings emphasize the need for incentive-driven policies that integrate CE principles into corporate governance, promote sustainability-linked executive compensation, enhance board diversity, and support digital transformation initiatives. Policymakers should also standardize CE reporting frameworks to align with global sustainability commitments, ensuring transparency, accountability, and long-term sustainability adoption.</p>\u0000 </div>","PeriodicalId":29886,"journal":{"name":"Business Ethics the Environment & Responsibility","volume":"35 2","pages":"764-789"},"PeriodicalIF":4.2,"publicationDate":"2026-03-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147562529","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"哲学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Redefining Purpose: The Effect of the 2019 Business Roundtable Statement on Corporate Tax Strategies","authors":"Sadok El Ghoul,&nbsp;Omrane Guedhami,&nbsp;Rana Jamshed","doi":"10.1111/beer.12804","DOIUrl":"https://doi.org/10.1111/beer.12804","url":null,"abstract":"<p>Business Roundtable (BRT) firms have faced intense scrutiny from investors, media, and the public following their 2019 “Statement on the Purpose of a Corporation,” which marked a shift from shareholder-centric governance to a stakeholder-focused approach. This shift has sparked debate over whether BRT firms are genuinely committed to social responsibility or merely using it as a branding strategy without implementing meaningful changes. This paper contributes to the debate by empirically examining a key dimension of social responsibility—corporate tax behavior. Using a difference-in-difference analysis covering 2004–2022, we find that BRT firms engage in higher levels of tax avoidance than other publicly listed U.S. firms. More importantly, our results indicate that BRT firms have not significantly adjusted their tax behavior since the 2019 Statement, suggesting a disconnect between their stated commitment and actual practices. Our findings provide new insights into the social responsibility of BRT firms and contribute to the broader literature on the relationship between corporate tax avoidance and CSR.</p>","PeriodicalId":29886,"journal":{"name":"Business Ethics the Environment & Responsibility","volume":"35 2","pages":"914-929"},"PeriodicalIF":4.2,"publicationDate":"2026-03-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/beer.12804","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147567809","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"哲学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}