Business Ethics the Environment & Responsibility最新文献

{"title":"Does Environmental Embeddedness Reinforce or Undermine: Effects of Network Embeddedness on Unethical Behavior in Buyer–Supplier Relationships","authors":"Wei Yang,&nbsp;Fenglei Han,&nbsp;Yin Zhou,&nbsp;Liping Qian,&nbsp;Qipeng Sun","doi":"10.1111/beer.70052","DOIUrl":"https://doi.org/10.1111/beer.70052","url":null,"abstract":"<div>\u0000 \u0000 <p>Drawing on social network theory, we develop a moderated model in which network embeddedness is an informal governance mechanism to inhibit suppliers' unethical behaviors. Since the relational network is also embedded in a specific business environment and institutional context, we explore the mutually nested role of environmental embeddedness and network embeddedness. We test the model using dyadic data on the buyer–supplier relationship drawn from Chinese household electronics, automotive, and communications suppliers and buyers. The results show that regarding the relational aspect, network embeddedness has an inhibitive role on suppliers' deceitful and subtle practices, and political ties strengthen the inhibitive role of network embeddedness on unethical behaviors, while competitive intensity exerts contingency effects on this role. Our findings prove the value of network embeddedness in managing unethical behavior. We provide evidence for the mutually nested view of embeddedness. Specifically, we reveal that competitive intensity reinforces the inhibited effects of network embeddedness on deceitful practices. In addition, our study reveals that in the Chinese institutional environment, political ties reinforce the inhibited effects of network embeddedness on deceitful and subtle practices.</p>\u0000 </div>","PeriodicalId":29886,"journal":{"name":"Business Ethics the Environment & Responsibility","volume":"35 4","pages":"2699-2714"},"PeriodicalIF":5.3,"publicationDate":"2026-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148965563","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":"Demand Meets Supply: The ESG Impact of Green Procurement and Green Subsidy","authors":"Lei Cheng,&nbsp;Xiaohong Wang,&nbsp;Meilin Zhao","doi":"10.1111/beer.70056","DOIUrl":"https://doi.org/10.1111/beer.70056","url":null,"abstract":"<div>\u0000 \u0000 <p>Drawing on China's policy practices under the “dual carbon” goal, this study examines how green procurement (GP), a demand-side policy, and green subsidies (GS), a supply-side policy, jointly affect corporate ESG performance. Using panel data of A-share listed industrial firms from 2015 to 2022 and a two-way fixed effects model, the findings show: (1) the GP–GS policy mix significantly enhances ESG performance through complementary “market-locking” and “resource-matching” effects; (2) mechanism analysis identifies three channels—greater information transparency, stronger market competition, and higher green innovation; and (3) heterogeneity tests reveal stronger impacts among heavily polluting firms and in regions with robust institutional environments. By moving beyond single-policy analyses, this study provides evidence on the synergistic optimization of demand- and supply-side environmental policies and offers micro-level insights to refine China's green governance toolkit and strengthen ESG drivers.</p>\u0000 </div>","PeriodicalId":29886,"journal":{"name":"Business Ethics the Environment & Responsibility","volume":"35 4","pages":"2833-2850"},"PeriodicalIF":5.3,"publicationDate":"2026-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148965699","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 Tone Shifting in Corporate Reporting: Analyzing MD&A and CSR Disclosures in Socially Responsible Firms","authors":"Sibei Yan,&nbsp;Iny Hwang,&nbsp;Hyung-Rok Jung,&nbsp;Taejin Jung","doi":"10.1111/beer.70051","DOIUrl":"https://doi.org/10.1111/beer.70051","url":null,"abstract":"<p>This paper examines whether managers of socially responsible firms strategically manage the tone of disclosure across different communication channels, with a focus on Management Discussion and Analysis (MD&amp;A) and Corporate Social Responsibility (CSR) reports. Drawing on impression management theory, we argue that managers adjust the tone of narrative disclosures to maintain favorable perceptions among stakeholders while navigating varying levels of regulatory scrutiny. Using data from Chinese listed firms between 2010 and 2019, we find that socially responsible firms tend to adopt a more positive tone in MD&amp;A than in CSR reports. However, when financial performance weakens, they reduce the positivity in MD&amp;A—where litigation risk is higher—and instead emphasize a more positive tone in CSR reports, where disclosure regulation is less stringent. These results suggest that socially responsible firms shift their tone strategically across channels to balance impression management objectives with regulatory considerations. Our findings contribute to the literature on narrative disclosure and CSR communication strategies.</p>","PeriodicalId":29886,"journal":{"name":"Business Ethics the Environment & Responsibility","volume":"35 4","pages":"2577-2594"},"PeriodicalIF":5.3,"publicationDate":"2026-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/beer.70051","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148965574","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":"Intensity of Corporate Social Responsibility Implementation in Czech Companies: The Moderating Role of Nonprofit Organizations","authors":"Vriti Sharma,&nbsp;Oto Potluka,&nbsp;Martin Viktora","doi":"10.1111/beer.70057","DOIUrl":"https://doi.org/10.1111/beer.70057","url":null,"abstract":"<p>Nonprofit organizations (NPOs) promote themes closely relating to corporate social responsibility (CSR). However, only a few companies implement CSR. Hence, the internal and external factors that influence companies to implement CSR are worth exploring. Using a sample of 951 mid- and large-sized Czech companies, we examine the internal and external factors that drive CSR implementation. By applying a partial least-squares structural equation model, we test the role of perceived awareness about CSR, knowledge and skills, and willingness to implement CSR and the interactions between companies and NPOs. Results indicate that willingness, awareness, and skills increase the intensity of CSR implementation, while skills and knowledge are the most influential factors. The relationships between companies and NPOs underline the independence of companies and the limited impact of NPOs on Czech companies' CSR decisions.</p>","PeriodicalId":29886,"journal":{"name":"Business Ethics the Environment & Responsibility","volume":"35 4","pages":"2687-2698"},"PeriodicalIF":5.3,"publicationDate":"2026-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/beer.70057","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148965692","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":"Effects of Combining Eco- and Social Labels on Consumer Value—Additive, Neutral or Cannibalizing? Insights From a Conjoint Analysis","authors":"Lamia Arslan,&nbsp;Samanthi Dijkstra-Silva","doi":"10.1111/beer.70039","DOIUrl":"https://doi.org/10.1111/beer.70039","url":null,"abstract":"<p>Despite research on sustainable labels, little is known about combining eco- and social labels and the effects on consumers. Although consumers are increasingly confronted with both socially oriented, e.g., fair trade, as well as environmentally oriented eco-labels such as certified organic cotton, the effect on consumer value has not been explored. To address this gap, this paper theorizes that the effects of combining a social and an eco-label could be additive, neutral, or – in the worst case – cannibalizing. This study employs a choice-based conjoint analysis to investigate the interaction effect of social and eco-labelling for apparel. The study also examines which attributes (quality, price, social and eco-label) consumers prefer. We contribute to the literature in two ways: First, we discuss the need to differentiate between social and environmental labels and hypothesize about the potential effects of combining both. Second, we show that combining social and eco-labels has a neutral – not additive or cannibalizing – effect although consumers value the presence of a sustainability label, i.e., an eco- or social label, on apparel. While consumers appreciate the consideration of sustainability in the supply chain of the product, clarity on what elements are important and are reflected in the labels requires further research.</p>","PeriodicalId":29886,"journal":{"name":"Business Ethics the Environment & Responsibility","volume":"35 4","pages":"2817-2832"},"PeriodicalIF":5.3,"publicationDate":"2026-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/beer.70039","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148965698","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":"Are Politically Connected Directors Greener? Evidence From Non-State-Owned Firms in China","authors":"Muhammad Usman,&nbsp;Muhammad Abubakkar Siddique,&nbsp;Muzhar Javed,&nbsp;Muhammad Haris-ul-Mahasbi","doi":"10.1111/beer.70050","DOIUrl":"https://doi.org/10.1111/beer.70050","url":null,"abstract":"<div>\u0000 \u0000 <p>This study investigates the impact of politically connected directors on the green innovation propensity of non-state-owned firms. We also examine the moderating effect of CEO characteristics, such as gender, age, and role duality, on the relationship between politically connected directors and green innovation. Analyzing data from A-share non-financial non-state-owned firms listed on the Shanghai and Shenzhen stock exchanges from 2008 to 2021, we find robust evidence that politically connected directors enhance a firm's inclination towards green innovation. Notably, this effect is more pronounced in firms led by female CEOs, younger CEOs, and those without CEO role duality. After addressing potential endogeneity concerns, our results remain consistent. This research has significant implications for various stakeholders, including managers, investors, and policymakers at both national and global levels, offering valuable insights into the role of corporate governance and leadership in driving sustainable innovation.</p>\u0000 </div>","PeriodicalId":29886,"journal":{"name":"Business Ethics the Environment & Responsibility","volume":"35 4","pages":"2555-2576"},"PeriodicalIF":5.3,"publicationDate":"2026-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148965594","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":"Building a World Through Binding Ethics and Moral Traditions: Catholic Social Teaching and Virtue Ethics in Business Ethics","authors":"Vidya S. Athota,&nbsp;Ignacio Ferrero,&nbsp;Priyan Max Jeganathan","doi":"10.1111/beer.70069","DOIUrl":"https://doi.org/10.1111/beer.70069","url":null,"abstract":"<div>\u0000 \u0000 <p>Businesses today face the dual challenge of achieving organizational effectiveness while fostering human flourishing in a morally pluralistic world. Moral systems offer guidance, yet differ widely in their precepts and societal impact. This paper argues that contemporary business ethics requires more than ad hoc value statements or profit-driven codes of conduct; it calls for a robust ethical framework capable of uniting diverse stakeholders and sustaining long-term success. Engaging with a range of moral traditions, we propose Catholic Social Teaching (CST) as a particularly rich development of virtue ethics that integrates classical insights with actionable principles for organizational life. Grounded in human dignity, solidarity, subsidiarity, participation, and the common good, CST offers a normative system that not only enhances business performance but also strengthens the social bonds on which thriving economies depend. By demonstrating how CST's virtue-based approach aligns organizational practices with universal human values, this paper presents a pathway toward a more ethically grounded and human-centered business paradigm—one that builds community, inspires purpose, and contributes to the common good.</p>\u0000 </div>","PeriodicalId":29886,"journal":{"name":"Business Ethics the Environment & Responsibility","volume":"35 4","pages":"2873-2885"},"PeriodicalIF":5.3,"publicationDate":"2026-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148965690","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":"Navigating ESG Performance Through Management Ability, Innovation, and Stakeholder Pressure. A Novel Moderation Analysis","authors":"Timothy Masuni Nagriwum,&nbsp;Naiping Zhu,&nbsp;Ummar Faruk Saeed","doi":"10.1111/beer.70055","DOIUrl":"https://doi.org/10.1111/beer.70055","url":null,"abstract":"<div>\u0000 \u0000 <p>Can firms operating in institutionally fragile environments successfully advance Environmental, Social, and Governance (ESG) goals? This question is particularly urgent in the context of the energy sector of Latin America and the Caribbean (LAC), a region marked by regulatory inconsistencies, sustainability pressures, and growing stakeholder scrutiny. This study addresses the research questions: (1) Does management ability influence ESG performance? (2) To what extent do technological innovation and stakeholder pressure moderate the relationship between management ability and ESG performance? Grounded in the resource-based view, upper-echelon, and legitimacy theories, the study analyzed panel data from 283 energy firms across 18 LAC countries for the period 2010–2022. Methodologically, it employed common correlated effects mean group and pooled mean group estimators, alongside dynamic GMM and IV-2SLS techniques to account for potential endogeneity and ensure causal robustness. The findings revealed that management ability has a strong positive impact on ESG performance, and this effect is significantly amplified by technological innovation and stakeholder pressure. Academically, the study advances theoretical discourse and literature by integrating multiple theoretical frameworks to explain ESG performance in emerging markets, demonstrating that the synergy of internal leadership and contextual forces drives sustainability. Practically, the results offer actionable guidance for firms and policymakers. For managers, the findings demonstrated that cultivating ESG-oriented leadership skills, strategically aligning technological innovation with sustainability goals, and proactively engaging with stakeholders enhance corporate legitimacy and competitive advantage. Policy-wise, the results underscore the importance of designing regulatory frameworks, incentive mechanisms, and innovation-support policies that reinforce corporate sustainability practices.</p>\u0000 </div>","PeriodicalId":29886,"journal":{"name":"Business Ethics the Environment & Responsibility","volume":"35 4","pages":"2612-2635"},"PeriodicalIF":5.3,"publicationDate":"2026-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148965504","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":"Special Issue: Sustainability in Family Firms: The Path Forward","authors":"Marta Riera,&nbsp;Andrea Calabrò,&nbsp;Alejandro Escriba-Esteve,&nbsp;Tulsi Jayakumar,&nbsp;Georges Samara,&nbsp;Mariateresa Torchia","doi":"10.1111/beer.70059","DOIUrl":"https://doi.org/10.1111/beer.70059","url":null,"abstract":"<p>As sustainability becomes a strategic priority amid global economic, environmental, and social challenges, family firms are uniquely positioned to lead due to their long-term orientation, legacy focus, and community ties. This article introduces the Special Issue “Sustainability in Family Firms: Leading the Path Forward”, highlighting how family businesses extend the traditional Triple Bottom Line by adding a fourth dimension—perpetuity—rooted in socioemotional wealth and legacy concerns. Despite growing interest, research on sustainability in family firms remains fragmented and lacks cross-contextual depth. This Special Issue advances the field with six contributions exploring internal and external drivers of sustainable behavior, from governance structures and founder influence to stakeholder dynamics and next-generation leadership. Together, these articles offer fresh insights into how family firms navigate and shape sustainability agendas across contexts and generations.</p>","PeriodicalId":29886,"journal":{"name":"Business Ethics the Environment & Responsibility","volume":"35 4","pages":"2715-2721"},"PeriodicalIF":5.3,"publicationDate":"2026-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/beer.70059","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148965588","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":"Exploring the Nexus of Organizational Culture and Corruption Reporting: Evidence From the Australian Public Service","authors":"Bridget Rice,&nbsp;Peter Fieger,&nbsp;Nigel Martin,&nbsp;Muhammad Mustafa Raziq,&nbsp;John Rice","doi":"10.1111/beer.70064","DOIUrl":"https://doi.org/10.1111/beer.70064","url":null,"abstract":"<div>\u0000 \u0000 <p>This study utilizes a large Australian government employee survey dataset to investigate the relationship between organizational culture, employee demographic attributes, and whistleblowing behaviors. The survey gathered data on employee engagement, leadership perceptions, job satisfaction, and other matters. Organizational culture was assessed by linking questionnaire items with a framework developed by Zammuto and colleagues. This framework suggested a competing values framework of group, developmental, hierarchical, and rational cultures. Factor analyses identified individual scores for these dimensions, which were then examined alongside demographic variables using logistic regression. The analysis suggests that a positive developmental culture, characterized by tolerance and support for innovation and risk management, increases the likelihood of corruption reporting, with this effect amplified by the presence of a strong rational culture. Gender, agency size, cultural/linguistic background, and job role were also identified as significant predictors of reporting behaviors.</p>\u0000 </div>","PeriodicalId":29886,"journal":{"name":"Business Ethics the Environment & Responsibility","volume":"35 4","pages":"2800-2816"},"PeriodicalIF":5.3,"publicationDate":"2026-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148965668","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}