Business Ethics the Environment & Responsibility最新文献_第3页

Companies' ethical certification and their attractiveness to institutional investors: An intermediate signaling perspective 公司道德认证及其对机构投资者的吸引力:一个中间信号的视角

IF 3.6 2区哲学

Business Ethics the Environment & Responsibility Pub Date : 2023-11-30 DOI: 10.1111/beer.12625

Ahmad K. Ismail, Dima Jamali, Samer Khalil, Assem Safieddine, Georges Samara

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引用次数: 0

Measuring greenwashing: A systematic methodological literature review 衡量“漂绿”:系统的方法论文献综述

IF 3.6 2区哲学

Business Ethics the Environment & Responsibility Pub Date : 2023-11-30 DOI: 10.1111/beer.12631

Francesca Bernini, Marco Giuliani, Fabio La Rosa

引用次数: 0

Does second-generation involvement promote family firm environmental investment? The China experience 第二代参与会促进家族企业的环境投资吗？中国经验

IF 3.6 2区哲学

Business Ethics the Environment & Responsibility Pub Date : 2023-11-27 DOI: 10.1111/beer.12632

Ying Fu, Lei Jiang, Qiushi Bo, Ning Kang

引用次数: 0

Are female CEOs greener? Female CEOs and green innovation: The role of their political embeddedness 女性首席执行官更环保吗？女性首席执行官与绿色创新：政治嵌入的作用

IF 3.6 2区哲学

Business Ethics the Environment & Responsibility Pub Date : 2023-11-22 DOI: 10.1111/beer.12629

Fei Tang, Dayuan Li

引用次数: 0

What you see is what you get? Building confidence in ESG disclosures for sustainable finance through external assurance 所见即所得?通过外部担保建立对可持续融资的ESG披露的信心

IF 3.6 2区哲学

Business Ethics the Environment & Responsibility Pub Date : 2023-11-20 DOI: 10.1111/beer.12630

Olivier Boiral, Marie-Christine Brotherton, David Talbot

{"title":"What you see is what you get? Building confidence in ESG disclosures for sustainable finance through external assurance","authors":"Olivier Boiral, Marie-Christine Brotherton, David Talbot","doi":"10.1111/beer.12630","DOIUrl":"10.1111/beer.12630","url":null,"abstract":"The main objective of this study is to understand the value of environmental, social, and governance (ESG) disclosure assurance in the context of the development of sustainable finance standards and laws. This study is based on an analysis of 188 comment letters submitted by such actors in the context of public consultations on the development of three new sustainable finance initiatives (the CFA Institute, the Financial Conduct Authority in the UK, and the New Zealand parliament). The study shows these actors' nuanced and often quite critical perceptions of the effectiveness of external assurance in preventing greenwashing and their reservations about its mandatory nature. These actors have raised various criticisms, including concerns about the vagueness surrounding verification practices; the lack of expertise available to conduct assurance in a new, specialized, and complex field; the costs of the assurance process, particularly for small players; and the lack of control over the reliability of the ESG data used. This article contributes to several emerging trends in the literature—in particular, research on governance practices to prevent greenwashing, on the institutionalization of sustainable finance standards and laws, and on the role of rational myths in the assurance process for ESG disclosures.","PeriodicalId":29886,"journal":{"name":"Business Ethics the Environment & Responsibility","volume":"33 4","pages":"617-632"},"PeriodicalIF":3.6,"publicationDate":"2023-11-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/beer.12630","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138542874","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}

引用次数: 0

Competencies for sustainability: Insights from the encyclical letter Laudato Si 可持续发展的能力：从《圣训》通谕中获得的启示

IF 3.6 2区哲学

Business Ethics the Environment & Responsibility Pub Date : 2023-11-11 DOI: 10.1111/beer.12628

Cristina Díaz de la Cruz, Rubén Eduardo Polo Valdivieso

{"title":"Competencies for sustainability: Insights from the encyclical letter Laudato Si","authors":"Cristina Díaz de la Cruz, Rubén Eduardo Polo Valdivieso","doi":"10.1111/beer.12628","DOIUrl":"10.1111/beer.12628","url":null,"abstract":"This study offers a proposal about which competencies should be fostered in organizations to promote a culture in favor of sustainability in line with Pope Francis' encyclical letter Laudato Si. As a result, seven main competencies are proposed, with their interpretation in the light of the encyclical letter, and some suggestions on how to implement them in organizations are presented. The competencies are systemic vision, critical thinking, capacity for dialog, inclusion, proper use of goods, creativity, and spirituality. In addition, the study offers a discussion of the relevance of these competencies in today's business context. This study offers a novelty with respect to other theoretical proposals on competencies for sustainability since it includes competencies that require an authentic concern for other people and for a vision of the human being open to transcendence, thus breaking with instrumentalism and technocratic paradigm that underlies other proposals. In this way, it also offers a new key to interpreting the integral ecology proposed by Pope Francis, which goes beyond other approaches to sustainability in that it includes not only the person–nature relationship but also the person–person and person–transcendence or person–God relationships. The conclusions of this theoretical research can be especially useful for those who intend to promote a culture of sustainability inspired by the Catholic Social Teaching, also making use of the knowledge and good practices of competency-based management.","PeriodicalId":29886,"journal":{"name":"Business Ethics the Environment & Responsibility","volume":"33 4","pages":"606-616"},"PeriodicalIF":3.6,"publicationDate":"2023-11-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/beer.12628","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135086804","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}

引用次数: 0

Microaggressions, cancel culture, safe spaces, and academic freedom: A private property rights argumentation 微冒犯、取消文化、安全空间和学术自由：私有产权论证

IF 2.1 2区哲学

Business Ethics the Environment & Responsibility Pub Date : 2023-11-09 DOI: 10.1111/beer.12626

Philipp Bagus, Frank Daumann, Florian Follert

{"title":"Microaggressions, cancel culture, safe spaces, and academic freedom: A private property rights argumentation","authors":"Philipp Bagus, Frank Daumann, Florian Follert","doi":"10.1111/beer.12626","DOIUrl":"10.1111/beer.12626","url":null,"abstract":"Science is critical and thrives on discourse. However, new challenges for science and academic freedom have arisen from an often-discussed cancel culture and an increasing demand for safe spaces, which are justified by their assumed protection against microaggressions. These phenomena can impede scientific progress and innovation by prohibiting certain thought processes and heterodox ideas that eventually result in new ideas, publications, statements, etc. In this paper, we use the approach of property rights ethics to shed light on these phenomena, especially in academia. First, we argue that microaggressions must be generally tolerated according to property rights ethics as the starting point for discussion. Then, we analyze cancel culture and safe spaces in academia. To this end, we distinguish between two basic cases in the educational system. We show that cancel culture and safe spaces seem justifiable in a private education system but have no place in public, tax-funded universities from the perspective of property ethics. Our essay contributes, on the one hand, to the economic analysis of science and, on the other hand, to the ethical study of new phenomena in modern societies.","PeriodicalId":29886,"journal":{"name":"Business Ethics the Environment & Responsibility","volume":"33 3","pages":"523-534"},"PeriodicalIF":2.1,"publicationDate":"2023-11-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/beer.12626","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135291064","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}

引用次数: 0

The power of ethical words 道德语言的力量

IF 3.6 2区哲学

Business Ethics the Environment & Responsibility Pub Date : 2023-10-30 DOI: 10.1111/beer.12624

Mercedes Alda, Fernando Muñoz, María Vargas

{"title":"The power of ethical words","authors":"Mercedes Alda, Fernando Muñoz, María Vargas","doi":"10.1111/beer.12624","DOIUrl":"10.1111/beer.12624","url":null,"abstract":"In this research, we analyse the impact of the inclusion of ethical expressions in the prospectuses of socially responsible (SR) mutual funds on money flows. We contribute to the existing literature by proposing a text-based measure that integrates three attributes that are relevant to whether clients are attracted: exclusiveness, intensity and lexical diversity. We analyse a sample formed of 266 SR US equity mutual funds in the period 1999–2019. Our findings show that both the proposed indicator and other alternative partial proxies based on textual data have a positive impact on the money flows of the SR funds. This effect is more relevant in the case of SR mutual funds belonging to smaller families. Besides, persistence in money flows is more intense for SR mutual funds that are more attractive because of their ethical expressions. Another finding shows that return-chaser behaviour occurs among all SR investors, independently of the level of text attractiveness of the mutual funds in which they invest, revealing that they take into account both financial and non-financial outcomes. Our results indicate that policymakers should control fund prospectus information, given its importance for investors' decisions. In addition, managers should be especially cautious with the information provided in prospectuses because of its impact on investor decisions.","PeriodicalId":29886,"journal":{"name":"Business Ethics the Environment & Responsibility","volume":"33 4","pages":"547-567"},"PeriodicalIF":3.6,"publicationDate":"2023-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/beer.12624","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136068559","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}

引用次数: 0

Can penalties for environmental violations deter firms from engaging in greenwashing? 对违反环境的处罚能阻止企业进行“漂绿”吗?

IF 3.6 2区哲学

Business Ethics the Environment & Responsibility Pub Date : 2023-10-25 DOI: 10.1111/beer.12623

Ruiqian Li, Ma Zhong, Yasir Shahab

引用次数: 0

Watch me invest: Does CEO narcissism affect green innovation? CEO personality traits and eco-innovation 看我投资首席执行官的自恋会影响绿色创新吗？首席执行官的个性特征与生态创新

IF 2.1 2区哲学

Business Ethics the Environment & Responsibility Pub Date : 2023-10-22 DOI: 10.1111/beer.12621

Imen Khanchel, Naima Lassoued, Cyrine Khiari

引用次数: 0