Business Ethics the Environment & Responsibility最新文献

{"title":"How informational stimuli, formative experiences, and socialization can activate values to foster sustainable entrepreneurship engagement","authors":"Christina Novak Hansen,&nbsp;Rolf Brühl","doi":"10.1111/beer.12688","DOIUrl":"10.1111/beer.12688","url":null,"abstract":"<p>Research has shown that specific individual values, such as green and environmental values, are important in motivating the decision to start a sustainable business. Beyond this finding, there is limited knowledge about <i>why, how,</i> and <i>when</i> such values become important and what this means for sustainable entrepreneurship engagement. We address this question abductively and conduct a multi-case study of 18 sustainable entrepreneurs and their fashion companies. Drawing on the <i>self-activation</i> and <i>the impressionable years hypotheses</i>, we identified three ways in which sustainability-oriented values become activated and more important to individuals: (1) through informational stimuli, (2) through formative and life-changing experiences, and (3) through socialization. Further, we show that the entrepreneurs engaged in <i>reflexive</i> learning due to the value-activating experience, whereby they critically questioned their assumptions and actions. Together, one or more value activations and the involved reflexive learning contributed significantly to the decision to become a sustainable entrepreneur. With this novel explanation for why and how values become engaged in the first place, we contribute to the theory of (sustainable) entrepreneurship. Further, our research helps devise value-activating strategies for practitioners who want to help (prospective) entrepreneurs act more in line with their sustainability-oriented values and start a sustainable business.</p>","PeriodicalId":29886,"journal":{"name":"Business Ethics the Environment & Responsibility","volume":"34 3","pages":"964-988"},"PeriodicalIF":3.6,"publicationDate":"2024-05-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/beer.12688","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140985200","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":"Does financial distress suppress CSR gap? The moderating effect of state ownership and market competition","authors":"Xianyi Long,&nbsp;Qinwei Cao","doi":"10.1111/beer.12693","DOIUrl":"10.1111/beer.12693","url":null,"abstract":"<p>Companies will prioritize external corporate social responsibility (CSR) practices over internal ones, a phenomenon known as the corporate social responsibility gap (CSR gap). Previous studies have mostly focused on its consequences, little is known about its antecedents. We argue that such practice is illegitimate because it goes against stakeholder expectation that primary stakeholders' interests should be prioritized, but it also has potential to gain differentiation benefit for intense investment on external CSR. Drawing on compensatory orchestration logic and the three types of firm legitimacy, we argue that firms that have gained high pragmatic legitimacy are more likely to engage in morally illegitimate but differentiation gaining activities such as CSR gap. Using financial distress to indicate low pragmatic legitimacy, we predict that distressed firms are inclined to practice low CSR gap. Considering the competing logics in China, we further argue that this negative relationship will be less pronounced if firms are state-owned or operating in a competitive industry. Using Chinese listed firms from 2010 to 2019 as an empirical sample, the results provide support for our arguments.</p>","PeriodicalId":29886,"journal":{"name":"Business Ethics the Environment & Responsibility","volume":"34 3","pages":"989-1008"},"PeriodicalIF":3.6,"publicationDate":"2024-05-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140982695","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":"Discovering generation Z's level of principled moral reasoning and assessing demographic variations","authors":"James Weber","doi":"10.1111/beer.12689","DOIUrl":"10.1111/beer.12689","url":null,"abstract":"<p>Framed by social identity and cognitive moral reasoning theories, this paper assessed Gen Zs' level of principled moral reasoning, discovered during their undergraduate college years, and influences revealed by demographic variations using the Moral Reasoning Inventory. We discovered that Gen Zs' principled moral reasoning was lower than research reporting on Millennials, but not as dramatic a decline as scholars reported when investigating Baby Boomers, Generation Xers, and Millennials' Pscores. We found some differences within our sample based on business discipline (academic major), the most powerful influence on Gen Zs' principled moral reasoning, followed by gender, work experience, and academic intelligence (GPA). Years in an academic program were not seen as influencing Gen Zs' principled moral reasoning. Overall, we conclude that Gen Zs may not exhibit a homogenous ethical identity as measured by their level of principled moral reasoning. Implications of these findings are discussed.</p>","PeriodicalId":29886,"journal":{"name":"Business Ethics the Environment & Responsibility","volume":"34 3","pages":"951-963"},"PeriodicalIF":3.6,"publicationDate":"2024-05-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141004241","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":"Investigating the key success factors within business models that facilitate long-term value creation for sustainability-focused start-ups","authors":"Ioannis P. Christodoulou,&nbsp;Ioannis Rizomyliotis,&nbsp;Kleopatra Konstantoulaki,&nbsp;Simona Alfiero,&nbsp;Sema Hasanago,&nbsp;Francesco Paolone","doi":"10.1111/beer.12681","DOIUrl":"10.1111/beer.12681","url":null,"abstract":"<p>Start-ups navigate complex challenges in today's business environment, requiring a delicate balance of economic, environmental, and social objectives for long-term success. This study investigates the pivotal factors within business models that drive sustained value creation for sustainability-focused start-ups. Through a comprehensive literature review encompassing environmental, social, and performance dimensions, we identify resilience as a primary component of sustainable decision-making, supported by adaptability and convenience. Emphasizing resilience and adaptability in decision-making processes enables sustainable start-ups to maintain competitive advantages while pursuing sustainability goals. We advocate for a collaborative decision-making approach focused on long-term value creation through sustainability measures, providing a framework for developing or refining sustainable business models. Future research may further explore the identified success factors within sustainable start-ups.</p>","PeriodicalId":29886,"journal":{"name":"Business Ethics the Environment & Responsibility","volume":"34 3","pages":"936-950"},"PeriodicalIF":3.6,"publicationDate":"2024-05-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/beer.12681","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141005950","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":"Marketing innovation for sustainability: Review, trends, and way forward","authors":"Sanjeev Verma,&nbsp;Hema Diwan","doi":"10.1111/beer.12686","DOIUrl":"10.1111/beer.12686","url":null,"abstract":"<p>Sustainable development goals are aligning marketing innovations to meet sustainability interventions. Recently, marketing has evolved to incorporate sustainability in outreach objectives. Heightened literature on the interplay between sustainability, innovations, and marketing demands a holistic understanding to guide future research direction. The current review bridges the research gap using quantitative performance analysis and qualitative intellectual structure analysis. The thematic and content analysis points towards permeating sustainability focus across the business verticals and value chain for differentiated brand positioning and sustainability-based competitive advantage. The emergent conceptual framework underpins the moderated-mediation role of sustainability and economic enablers with marketing initiatives to promote business innovations beneficial to all stakeholders. The sustainability-aligned innovations in products and processes reflect in gaining cost advantage, revenue generation, access to newer markets, and differentiation. It can be inferred from the study that sustainability and conducive marketing strategies can co-create value across the value chain, providing tangible and non-tangible corporate payoffs. This cross-section in the research domain calls for environmental and business focus at the micro and macro levels, supported by pro-business strategies, system efficiencies, productivity, and technological changes in synergy with the societal landscape. The findings discern strategic directions for practitioners to chart out an organizational portfolio centered around marketing innovations to create business value for the shareholders and sustainability value for the stakeholders, ecosystem, and society. The conceptual framework can help academicians comprehend the business model around sustainability, innovations, and marketing. The evolutionary mapping of the research domain can be used to discern corporate or macro-level policies and transcend reforms aligned to the dynamic market/stakeholder expectations.</p>","PeriodicalId":29886,"journal":{"name":"Business Ethics the Environment & Responsibility","volume":"34 3","pages":"912-935"},"PeriodicalIF":3.6,"publicationDate":"2024-05-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141012752","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":"Moving from voluntary to mandatory sustainability reporting—Transparency in sustainable development goals (SDG) reporting: An analysis of Germany's largest MNCs","authors":"Eva Katharina Donner,&nbsp;Annekatrin Meißner,&nbsp;Suleika Bort","doi":"10.1111/beer.12687","DOIUrl":"10.1111/beer.12687","url":null,"abstract":"<p>A growing number of multinational companies (MNCs) report on their progress toward contributing to the Sustainable Development Goals (SDGs) in their annual reports, yet the amount and quality of the information they disclose varies significantly. The aim of this study is twofold: First, we investigate how transparent MNCs report on their SDG engagement and second, we study how the reported SDG engagement changed over time due to major shifts in sustainability reporting requirements. Using a dataset of the largest German MNCs, we analyze their disclosure of SDG contribution reporting practices. Our results show that, overall, between 2016 and 2021 all German MNCs increased their SDG reporting activity and that the MNCs adopted four different practices to report their SDG engagement. We also found that the largest MNCs were more transparent and systematic in their SDG reporting than smaller MNCs, whose reporting was more heterogeneous. Our study contributes to legitimacy research and the role of transparency in corporate reporting as well as the debates on the efficacy of sustainability reporting legislation in the context of SDG engagement. Our findings imply that regulations on environmental and social regulation increase the transparency of sustainability reporting.</p>","PeriodicalId":29886,"journal":{"name":"Business Ethics the Environment & Responsibility","volume":"34 3","pages":"900-911"},"PeriodicalIF":3.6,"publicationDate":"2024-05-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/beer.12687","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141019761","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":"Market penalty, collective punishment, and buffering: A study on the insurance-like effect of CSR in environmental violations","authors":"Weizhang Sun,&nbsp;Yi Lu,&nbsp;Jinfeng Yang,&nbsp;Zhizhong Xue,&nbsp;Qingwen Wang","doi":"10.1111/beer.12684","DOIUrl":"https://doi.org/10.1111/beer.12684","url":null,"abstract":"<p>While the existing literature finds that corporate social responsibility (CSR) can provide insurance-like protection in negative events, it remains unclear how CSR buffers firms from market penalties for negative events. To address this concern, we conduct event studies and regressions using data from the environmental violations by Chinese publicly traded companies and their interlocked companies from 2009 to 2021. Our results show that the market reacts negatively to environmental violations. The market penalty diffuses through director networks and leads to the collective punishment of interlocked firms. CSR has an insurance-like effect that buffers market penalties and collective punishment for environmental violations. Long-term CSR has a stronger insurance-like effect than short-term CSR. Additionally, the insurance-like effect of CSR still exists during repeated environmental violation events. This paper contributes to the literature on the insurance-like effect of CSR and provides a reference for corporate CSR practice and investors' CSR decisions.</p>","PeriodicalId":29886,"journal":{"name":"Business Ethics the Environment & Responsibility","volume":"34 3","pages":"884-899"},"PeriodicalIF":3.6,"publicationDate":"2024-04-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144300068","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":"Group ethical voice and ethical behaviors: The mediating role of group moral transitive motivation and moderating role of group faultlines","authors":"Meng Qi,&nbsp;Bin Feng,&nbsp;Fei Liu,&nbsp;Ting Qian","doi":"10.1111/beer.12685","DOIUrl":"10.1111/beer.12685","url":null,"abstract":"<p>Ethical voice involves individuals’ perceptions of what is right and what is wrong. Although prior research has investigated the impacts of individual-level prohibitive ethical expression on personal outcomes, there has been limited examination of ethical voice at the group level. Our study examines how and when different types of ethical voice influence group outcomes. Using data gathered from 363 participants from 61 groups in two Chinese companies, the results reveal that promotive and prohibitive ethical voices at the group level exert opposing influences on group moral transitive motivation. Group moral transitive motivation serves as a mediating factor in the association between the two types of ethical voice and group ethical behaviors (GEB). In addition, group faultlines moderate the impact of promotive ethical voice and prohibitive ethical voice on group moral transitive motivation and on GEB (via group moral transitive motivation). Our study extends the focus of research from a single type of ethical voice at the individual level to multiple types at the group level. The findings contribute to the body of knowledge regarding group ethical voice (GEV) by articulating its mediating mechanism as well as its boundary condition. This research provides valuable insights for researchers and managers by offering a comprehensive understanding about the role of different types of GEV and how to reform GEV.</p>","PeriodicalId":29886,"journal":{"name":"Business Ethics the Environment & Responsibility","volume":"34 3","pages":"871-883"},"PeriodicalIF":3.6,"publicationDate":"2024-04-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140655718","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":"Corporate social responsibility disclosure and corporate social irresponsibility in emerging economies: Does institutional quality matter?","authors":"Ali Meftah Gerged,&nbsp;Kadmia M. Kehbuma,&nbsp;Eshani S. Beddewela","doi":"10.1111/beer.12683","DOIUrl":"10.1111/beer.12683","url":null,"abstract":"<p>The Panama Papers (2016), Paradise Leaks (2017), and Pandora Papers (2021) have revealed the extensive practice of corporate tax avoidance. Yet, the tax behavior of companies claiming to be “socially responsible” has been less examined. This study examines the association between corporate social responsibility disclosure (CSRD) and tax avoidance, particularly in developing economies, focusing on Sub-Saharan Africa (SSA). By analyzing data from 600 firm-year observations across 13 SSA countries using panel quantile regression, we found a negative relationship between CSRD, which includes ethical, social, and environmental dimensions, and tax avoidance. This aligns with legitimacy theory, indicating that firms are increasingly adopting CSR transparency to meet societal expectations and gain stakeholder trust, avoiding socially irresponsible behaviors. Furthermore, the quality of national governance significantly moderates the CSRD–tax avoidance relationship, supporting the concept of institutional isomorphism. This evidence is valuable for professionals and policymakers and encourages further research to deepen and broaden these findings.</p>","PeriodicalId":29886,"journal":{"name":"Business Ethics the Environment & Responsibility","volume":"34 3","pages":"852-870"},"PeriodicalIF":3.6,"publicationDate":"2024-04-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/beer.12683","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140666237","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":"The contribution of the labour practices to organizational performance: The mediating role of social sustainability","authors":"Elisabete Nogueira,&nbsp;Sofia Gomes,&nbsp;João M. Lopes","doi":"10.1111/beer.12682","DOIUrl":"10.1111/beer.12682","url":null,"abstract":"<p>In the fiercely competitive global business environment, the attainment of excellence is contingent upon the efficient management of human resources and their alignment with sustainable development goals. This study examines the interplay between labour practices, social sustainability and organizational performance, with a focus on the often-ignored perspectives of employees. Employees, often neglected as critical stakeholders, shape corporate values and strategy. The study uses a quantitative approach, having applied the partial least square method for the proposed research model. Questionnaire responses from 574 Portuguese employees reveal that labour practices (employee development, employee participation and equal opportunity) positively influence perceived social sustainability. Perceived social sustainability positively influences perceived organizational performance. The examined labour practices only exhibit a positive influence on perceived organizational performance when perceived social sustainability acts as a mediator. Companies must place a high priority on the perceptions of their employees to achieve social sustainability. This involves incorporating inclusive, participative and proactive policies regarding human resources policies, thereby leveraging the mutual advantages derived from labour practices. This demonstrates the pivotal role of social sustainability in companies' decision-making processes, as it substantially contributes to enhancing organizational performance. This study emphasizes the importance of integrating social sustainability to maximize organizational performance, providing valuable insights for business leaders. The original model, social sustainability-driven organizational performance, which is based on employees' perceptions, identifies labour practices as antecedents of social sustainability, and the influence of social sustainability, both directly and as a mediator, on organizational performance, is presented.</p>","PeriodicalId":29886,"journal":{"name":"Business Ethics the Environment & Responsibility","volume":"34 3","pages":"832-851"},"PeriodicalIF":3.6,"publicationDate":"2024-04-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/beer.12682","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140691044","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}