{"title":"Analysing Higher Education Institutions' Role in Sustainable Development Goals: A Systematic Literature Review Analysis and Future Directions","authors":"Pasquale Latella, Stefania Veltri","doi":"10.1111/beer.70053","DOIUrl":"https://doi.org/10.1111/beer.70053","url":null,"abstract":"<p>This paper examines the current state of the art regarding the contribution of Higher Education Institutions (HEIs) to the achievement of the Sustainable Development Goals (SDGs). We conducted a Systematic Literature Review Analysis (SLRA), which integrates a traditional Systematic Literature Review (SLR) with Bibliographic Analysis (BA), on a final sample of 78 articles retrieved from the Scopus database. Using MySLR, a digital platform designed to assist researchers in carrying out SLRs, we categorized the articles into clusters based on the most frequently occurring words. Our analysis identified three primary research clusters reflecting how SDGs are addressed within the context of HEIs. The first cluster includes studies focusing on the implementation of SDGs through academic research. The second encompasses analyses evaluating the integration of SDGs into university curricula. The third cluster concerns universities' contributions to SDGs via initiatives aimed at fostering environmentally sustainable campuses. The study provides valuable indications on the need for integrated, context-specific frameworks to guide SDG implementation in HEIs, highlighting their multi-mission role in sustainability. It also offers practical strategies to incentivize and align institutional efforts across teaching, research, and operations.</p>","PeriodicalId":29886,"journal":{"name":"Business Ethics the Environment & Responsibility","volume":"35 4","pages":"2636-2659"},"PeriodicalIF":5.3,"publicationDate":"2026-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/beer.70053","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148965689","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":"A Meta-Analysis of Employees' Corporate Social Responsibility Attributions: Examining Demographic Antecedents, Outcomes, and Theoretical Correlates","authors":"Yuxiang Luan, Zheyuan Wang","doi":"10.1111/beer.70042","DOIUrl":"https://doi.org/10.1111/beer.70042","url":null,"abstract":"<div>\u0000 \u0000 <p>Corporate social responsibility (CSR) attribution is the process by which individuals infer the reasons behind CSR initiatives. We present a comprehensive meta-analysis of employees' CSR attributions. Based on attribution theory, we categorized CSR attributions into two types—CSR intrinsic attribution (CSR-IA) and CSR extrinsic attribution (CSR-EA). First, we investigated demographic antecedents and found that age, education, gender, and tenure do not significantly correlate with either CSR-IA or CSR-EA. Second, in terms of theoretical correlates, we found both leader-member exchange (LMX) and perceived organizational support (POS) were positively correlated with CSR-IA, but not with CSR-EA. Third, in examining the outcomes of CSR attributions, we found CSR-IA positively related to organizational identification, organizational trust, and work meaningfulness, whereas CSR-EA showed no significant associations with these variables. Finally, we found that organizational identification mediated the positive relationship between CSR-IA and several important outcomes, including task performance, organizational citizenship behavior (OCB), job satisfaction, and organizational commitment. Our findings contribute to a deeper understanding of the distinct roles of CSR attributions. Theoretical and practical implications are discussed.</p>\u0000 </div>","PeriodicalId":29886,"journal":{"name":"Business Ethics the Environment & Responsibility","volume":"35 4","pages":"2535-2554"},"PeriodicalIF":5.3,"publicationDate":"2026-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148965694","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":"See and Sing: How and When Does Frontline Employee Green Behavior Influence Consumer Evangelism?","authors":"Shujie Zhang, Xingyuan Wang, Guiyao Tang","doi":"10.1111/beer.70047","DOIUrl":"https://doi.org/10.1111/beer.70047","url":null,"abstract":"<div>\u0000 \u0000 <p>Drawing upon the service encounter perspective and attribution theory, this study develops an integrated model linking frontline employees' green behavior with consumer evangelism, incorporating the serial mediating role of consumer positive generalization and satisfaction, as well as the moderating role of consumer attribution. To test our theoretical model, we conducted three experiments and recruited a total of 500 participants. The results reveal a significant positive impact of frontline employee green behavior on consumer evangelism. This effect is mediated by consumer positive generalization and satisfaction. Furthermore, consumer attribution about frontline employee green behavior moderates the serial mediating effect such that the mediating effect is stronger under the condition of substantive attribution (vs. symbolic attribution). This study contributes to the literature on green services and green marketing. Additionally, it offers valuable practical insights for companies looking to build a green reputation and enhance customer loyalty by implementing sustainable practices.</p>\u0000 </div>","PeriodicalId":29886,"journal":{"name":"Business Ethics the Environment & Responsibility","volume":"35 4","pages":"2595-2611"},"PeriodicalIF":5.3,"publicationDate":"2026-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148965502","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":"Managerial Cognition and Corporate Social Responsibility Strategy: An Abductive Study of Integrative Complexity and Temporal Orientation","authors":"Binqi Tang, Alan Muller","doi":"10.1111/beer.70065","DOIUrl":"https://doi.org/10.1111/beer.70065","url":null,"abstract":"<div>\u0000 \u0000 <p>Given the growing importance of corporate social responsibility (CSR) to business, firms are increasingly taking a strategic approach to their CSR efforts. This study aims to explore how elements of managerial cognition interact to underpin firms' choices for specific CSR strategies. Following an abductive approach, we conduct qualitative research among six small and medium-sized enterprises in China to develop a cognition-based framework for CSR strategy. We discover that integrative complexity and temporal orientation work together to shape managers' strategic goals with respect to CSR, thereby leading to distinct CSR strategies. Based on our analysis, we develop a set of testable propositions that improve our understanding of CSR strategies and their cognitive foundations. Our findings contribute to the CSR literature by advancing knowledge of how different patterns of managerial cognition shape specific CSR strategies, with important implications for managers and policymakers aiming to foster CSR strategies that create shared value for business and society.</p>\u0000 </div>","PeriodicalId":29886,"journal":{"name":"Business Ethics the Environment & Responsibility","volume":"35 4","pages":"2851-2872"},"PeriodicalIF":5.3,"publicationDate":"2026-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148965700","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}
Chao Liu, Yuejie Pan, Li Zhu, Dehuai Jiang, Yi Man
{"title":"Interlocking Directorates, Government Capital, and CSR Disclosure: Networked Drivers in Chinese Firms","authors":"Chao Liu, Yuejie Pan, Li Zhu, Dehuai Jiang, Yi Man","doi":"10.1111/beer.70061","DOIUrl":"https://doi.org/10.1111/beer.70061","url":null,"abstract":"<div>\u0000 \u0000 <p>Corporate Social Responsibility (CSR) has emerged as a key basis for organizational legitimacy and competitive advantage, yet the meso-level mechanisms by which CSR disclosure practices diffuse through interconnected corporate networks remain poorly understood. In particular, it is unclear how CSR influence cascades across both direct and indirect ties in interlocking directorate networks and how political embeddedness moderates this process in emerging economy contexts such as China. Using data from 2941 firm-year observations of 722 publicly listed Chinese firms between 2008 and 2017, we employ a network approach grounded in social network theory and upper echelons theory to investigate how interlocking directorates facilitate CSR diffusion and how political embeddedness shapes this dynamic. Our results reveal that CSR practices are influenced not only by direct ties within interlocking directorates but also propagate through indirect connections, with influence extending up to three degrees of separation in the network. This study makes three distinct contributions: (1) to academic literature, we empirically extend CSR and upper echelons theory by integrating the “three degrees of influence” rule into the corporate context; (2) to managers, we identify interlocking directorates as cost-effective channels for learning and adopting CSR practices; and (3) to policymakers, we provide actionable insights for designing network-based interventions to accelerate diffusion. By highlighting the roles of government-related social capital and network structures, our research offers novel theoretical foundations and practical implications for both practitioners and regulators seeking to promote CSR adoption and diffusion across interlocking-directorate networks.</p>\u0000 </div>","PeriodicalId":29886,"journal":{"name":"Business Ethics the Environment & Responsibility","volume":"35 4","pages":"2722-2748"},"PeriodicalIF":5.3,"publicationDate":"2026-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148965593","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}
Constanze Eib, Yannick Griep, Deborah E. Rupp, John Trougakos, Jing Guo
{"title":"Overall Organizational Justice Trajectories Among Newcomers: How Do Justice Perceptions Develop and Why Does It Matter?","authors":"Constanze Eib, Yannick Griep, Deborah E. Rupp, John Trougakos, Jing Guo","doi":"10.1111/beer.70062","DOIUrl":"https://doi.org/10.1111/beer.70062","url":null,"abstract":"<p>While organizational justice perceptions are often thought to be stable, empirical evidence highlights substantial within-person fluctuations over time. The development of these justice fluctuations may have important implications for newcomers' enactment of organizational citizenship behaviors (OCB). Building on fairness heuristics theory to consider the perception of justice as a dynamic phenomenon, we predict that the developmental nature of overall organizational justice (OOJ) perceptions varies between people following three trajectories. A Canadian sample of 103 participants responded to weekly surveys across 17 weeks, resulting in 986 observations. By means of latent class growth modeling, we identified one stable and two dynamic OOJ trajectories. These OOJ trajectories were differentially related to the enactment of OCB. Respondents characterized by the <i>major negative change</i> trajectory (decreasing levels of OOJ) had the lowest levels of OCB enactment, whereas respondents characterized by the <i>stable</i> and <i>minor negative change</i> OOJ trajectory had equally high levels of OCB enactment. Even when accounting for variable-centered between-person elements (primacy, recency and halo effects) when predicting OCB enactment at the end of the study, we found significant effects for the developmental nature of one's OOJ. We discuss the importance of these findings for organizational justice theory as well as their implications for practice.</p>","PeriodicalId":29886,"journal":{"name":"Business Ethics the Environment & Responsibility","volume":"35 4","pages":"2749-2762"},"PeriodicalIF":5.3,"publicationDate":"2026-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/beer.70062","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148965613","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":"A Multi-Stage Efficiency Analysis of Taiwan's Semiconductor Industry: Integrating ESG and Artificial Intelligence Perspectives","authors":"Shih-Yung Chiu, Chia-Pin Huang, Yung-Ho Chiu, Kae-Yih Tzeng","doi":"10.1111/beer.70054","DOIUrl":"https://doi.org/10.1111/beer.70054","url":null,"abstract":"<div>\u0000 \u0000 <p>The semiconductor industry is central to global technological progress but increasingly faces the challenge of balancing financial performance with rising environmental, social, and governance (ESG) expectations. While ESG and artificial intelligence (AI) are widely regarded as strategic priorities, limited empirical research has investigated their combined influence on firm-level efficiency in high-tech, capital-intensive sectors. This study addresses this gap by applying a three-stage Data Envelopment Analysis (DEA) to evaluate the performance of 33 publicly listed semiconductor firms in Taiwan across profitability, sustainability, and market value. The model reflects the sequential value-creation process: the Profit stage measures how R&D and labor are transformed into innovation output (intangible assets and income); the Sustainability stage assesses how governance and environmental inputs shape ESG scores; and the Market stage examines how ESG performance and capital investment affect market valuation. Stage-specific efficiency is measured using ESG and structural variables aligned with the semiconductor sector's vertically disintegrated and interdependent value chain. AI-driven innovation is proxied by patent activity. Results reveal performance disparities across stages: Market stage efficiency ranks highest (0.9664), followed by Profit stage, while Sustainability stage lags—highlighting an ESG implementation gap in otherwise competitive firms. Tobit regression analysis shows that AI-driven innovation enhances sustainability efficiency, whereas firm size and leverage are more closely linked to profitability. This study proposes a multi-stage framework integrating ESG and AI to evaluate sustainable innovation in high-tech sectors, offering insights into how firms can balance competitiveness with long-term sustainability.</p>\u0000 </div>","PeriodicalId":29886,"journal":{"name":"Business Ethics the Environment & Responsibility","volume":"35 4","pages":"2660-2686"},"PeriodicalIF":5.3,"publicationDate":"2026-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148965691","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 Impact of Greenwashing on Stock Price Synchronicity","authors":"Yirong Lu, Yusuf Karbhari, Xin Yang","doi":"10.1111/beer.70060","DOIUrl":"https://doi.org/10.1111/beer.70060","url":null,"abstract":"<div>\u0000 \u0000 <p>This study investigates the influence of greenwashing on the alignment between firm-level stock returns and broader market trends, with particular attention to the mediating roles of investor sentiment, media coverage and sustainable fund ownership. The findings reveal that greenwashing significantly reduces return synchronicity by embedding unreliable firm-specific environmental signals into stock prices, thereby impairing market efficiency. The results demonstrate that greenwashing amplifies sentiment-driven trading among investors, attracts increased media coverage that further disseminates and legitimizes biased environmental narratives, and influences institutional investment decisions—particularly by sustainable funds, which tend to rely on superficial environmental disclosures. Additionally, the heterogeneous analysis indicates that the influence of greenwashing on stock price synchronicity is insignificant in heavily polluting industries due to heightened regulatory oversight and stakeholder scrutiny. This research adds to existing knowledge by linking greenwashing to stock price synchronicity, providing new insights into how selective environmental disclosures influence market behavior. By exposing the negative consequences of biased environmental disclosures, this study highlights the urgent need for stronger accountability standards, robust environmental reporting frameworks, and stricter regulatory oversight. Such measures are essential to ensure transparency, uphold market integrity, and protect investors from the adverse effects of deceptive corporate practices.</p>\u0000 </div>","PeriodicalId":29886,"journal":{"name":"Business Ethics the Environment & Responsibility","volume":"35 4","pages":"2763-2781"},"PeriodicalIF":5.3,"publicationDate":"2026-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148965546","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":"True Green or Fake Green? The Impact of ESG Rating Disagreement on Corporate Greenwashing Behavior","authors":"Guangqian Ren, Man Jing, ZiMing Wang","doi":"10.1111/beer.70058","DOIUrl":"https://doi.org/10.1111/beer.70058","url":null,"abstract":"<div>\u0000 \u0000 <p>ESG rating disagreement (ESGRD) is derived from ESG ratings. Research on its impact on corporate sustainable development strategies can help better understand and promote the development of the Chinese ESG industry, thus providing useful references for developing countries worldwide. This study uses data from Chinese A-share listed companies from 2015 to 2023 as the sample, applies the fraud triangle theory to analyze the impact of ESGRD on corporate greenwashing behavior, and examines the moderating effects of media attention and environmental regulation based on institutional theory. The results reveal that ESGRD exacerbates corporate greenwashing behavior. The mechanism analysis indicates that ESGRD induces corporate greenwashing behavior through increasing financing constraints, enhancing information asymmetry, and exacerbating managerial myopia. The moderating effect analysis finds that both media attention (an informal institution) and environmental regulation (a formal institution) have negative moderating effects, which can weaken the positive impact of ESGRD on corporate greenwashing behavior. The heterogeneity analysis shows that the positive impact of ESGRD on greenwashing is more significant in non-heavily polluting industries and enterprises with low foreign investor shareholdings. An extended analysis reports that ESGRD exhibits significant spillover effects, exacerbating the greenwashing behavior of other firms in the same industry and province. The conclusions not only expand the research scope on the economic consequences of ESGRD but also hold significant implications for standardizing ESG rating criteria, driving corporate green transformation, and fostering sustainable development.</p>\u0000 </div>","PeriodicalId":29886,"journal":{"name":"Business Ethics the Environment & Responsibility","volume":"35 4","pages":"2782-2799"},"PeriodicalIF":5.3,"publicationDate":"2026-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148965667","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":"Rethinking the Normative Foundations of the Stakeholder Theory Through the Civil Economy Approach: Insights From a Relationality-Based Anthropological Perspective","authors":"Roberta Sferrazzo, Giorgia Nigri, Renato Ruffini","doi":"10.1111/beer.70001","DOIUrl":"https://doi.org/10.1111/beer.70001","url":null,"abstract":"<p>A growing enthusiasm to reconsider the normative foundations of the stakeholder theory is spreading in related literature. Current research mainly focuses on religious, spiritual, and philosophical underpinnings to reexamine these foundations. We believe these conceptual elaborations must be complemented and extended with an in-depth investigation of the relationality-based anthropological assumptions of the stakeholder theory. To do this, our work draws from the civil economy approach to encourage scholars and practitioners to change their perspectives on each person's stake by shifting from an individualistic approach to a relationality-based view. Through our theoretical work, we shed light on one of the most important pillars of the civil economy tradition—the principle of <i>gratuità</i>—to contribute to current research on the normative foundations of the stakeholder theory. We asserted that the common good can be achieved insofar as the principle of <i>gratuità</i> finds its place in every type of human relationship, including those in the business sphere.</p>","PeriodicalId":29886,"journal":{"name":"Business Ethics the Environment & Responsibility","volume":"35 3","pages":"1593-1603"},"PeriodicalIF":4.2,"publicationDate":"2026-06-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/beer.70001","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148221761","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}