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

How Does CEO Career Horizon Affect ESG Engagement? The Contingent Role of Individual and Multiple Performance Feedback CEO职业视野如何影响ESG参与度？个体与多重绩效反馈的偶然性作用

IF 4.2 2区哲学

Business Ethics the Environment & Responsibility Pub Date : 2026-06-11 Epub Date: 2025-07-03 DOI: 10.1111/beer.70002

Guocai Chen, Xin Sui

{"title":"How Does CEO Career Horizon Affect ESG Engagement? The Contingent Role of Individual and Multiple Performance Feedback","authors":"Guocai Chen, Xin Sui","doi":"10.1111/beer.70002","DOIUrl":"https://doi.org/10.1111/beer.70002","url":null,"abstract":"<div>\u0000 \u0000 <p>Despite the growing emphasis on the CEO effect on ESG engagement, the role of CEO career horizon on ESG engagement is underexplored. Drawing on the principal-agent theory and behavioral theory of the firm (BTOF), this study investigates the impact of CEO career horizon on ESG engagement in the context of China, an emerging economy. We offer a contingent framework based on BTOF by discussing the contingent roles of individual and multiple performance feedback, clarifying how CEOs' perceptions of risk exposure reshape the association between CEO career horizon and ESG engagement. We derive three key findings employing a dataset of Chinese-listed firms from 2007 to 2021. First, we identify an inverted U-formed association of CEO career horizon-ESG engagement. Second, considering the role of individual performance feedback, historical and social underperformance strengthen this impact, respectively, revealing that internal shareholders' pressure, induced by historical underperformance, and external stakeholders' pressure, caused by social underperformance, amplify CEOs' risk exposure, prompting their ESG engagement to reduce risk. Conversely, social outperformance weakens the benchmark effect, but historical outperformance has no significant impact. Finally, under multiple performance feedback, consistent outperformance (underperformance) weakens (strengthens) the effect. In ambiguous situations, the combination of social underperformance and historical outperformance enhances the effect, whereas the reversed combination has no significant impact. Our results contribute to the literature about the CEO effect on ESG engagement by revealing the private motivations of CEOs' ESG engagement and offering the CEOs' holistic risk exposure perceived mechanism in clear and ambiguous situations.</p>\u0000 </div>","PeriodicalId":29886,"journal":{"name":"Business Ethics the Environment & Responsibility","volume":"35 3","pages":"1573-1592"},"PeriodicalIF":4.2,"publicationDate":"2026-06-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148221806","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}

引用次数: 0

ESG, ESG Disagreement and Maturity Mismatch Between Investment and Financing: Evidence From China ESG、ESG分歧与投融资期限错配：来自中国的证据

IF 4.2 2区哲学

Business Ethics the Environment & Responsibility Pub Date : 2026-06-11 Epub Date: 2025-06-09 DOI: 10.1111/beer.12851

Ye Tao, Linghao Zhang, Yiwen Ma

{"title":"ESG, ESG Disagreement and Maturity Mismatch Between Investment and Financing: Evidence From China","authors":"Ye Tao, Linghao Zhang, Yiwen Ma","doi":"10.1111/beer.12851","DOIUrl":"https://doi.org/10.1111/beer.12851","url":null,"abstract":"<div>\u0000 \u0000 <p>This study investigates how environmental, social, and governance (ESG) performance, as well as disagreement in ESG ratings, influences the maturity mismatch between corporate investment and financing (MMIF). Our findings show that firms with higher ESG scores exhibit a lower degree of MMIF, suggesting that better ESG practices help alleviate maturity mismatches. However, inconsistencies in ESG evaluations across rating agencies reduce this beneficial effect. Further analysis indicates that disagreement among ESG ratings diminishes the ability of high ESG scores to relax financing constraints, which is identified as a critical mechanism for ESG's impact on MMIF. The moderating impact of ESG disagreement is especially significant for firms in regions with less banking competition, those with greater information asymmetry, and non-state-owned enterprises. In addition, our results indicate that environmental and governance components are the main driving factors. These findings highlight the necessity of considering both ESG performance and disagreements in ESG assessments when evaluating firms' investment and financing activities.</p>\u0000 </div>","PeriodicalId":29886,"journal":{"name":"Business Ethics the Environment & Responsibility","volume":"35 3","pages":"1410-1428"},"PeriodicalIF":4.2,"publicationDate":"2026-06-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148221840","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}

引用次数: 0

Exploring Consumer Word-Of-Mouth Intentions Following Green Product Purchases: A Self-Verification Theory Perspective 消费者购买绿色产品后的口碑意向：一个自我验证理论的视角

IF 4.2 2区哲学

Business Ethics the Environment & Responsibility Pub Date : 2026-06-11 Epub Date: 2025-06-09 DOI: 10.1111/beer.12849

Chunfeng Chen, Depeng Zhang, Lu Zhu, Fenghua Zhang

{"title":"Exploring Consumer Word-Of-Mouth Intentions Following Green Product Purchases: A Self-Verification Theory Perspective","authors":"Chunfeng Chen, Depeng Zhang, Lu Zhu, Fenghua Zhang","doi":"10.1111/beer.12849","DOIUrl":"https://doi.org/10.1111/beer.12849","url":null,"abstract":"<div>\u0000 \u0000 <p>Promoting word-of-mouth for green products enhances consumer awareness and increases product acceptance. Given the distinct perceptions associated with purchasing green versus conventional products, the internal processes underlying word-of-mouth intentions may differ. Drawing on self-verification theory, this study develops a conceptual model to investigate the impact of green product consumption on consumers' word-of-mouth intentions. To test the hypotheses, the study collected data from an online survey of 397 consumers and analyzed it using structural equation modeling. The results reveal that consumers' awareness of a product's green benefits significantly enhances both warm glow and psychological empowerment. In turn, warm glow fosters pro-environmental and self-expression motivations, while psychological empowerment strengthens self-expression and dominance motivations. These motivations, in turn, positively influence word-of-mouth intentions. Moreover, the effect of green benefits on warm glow is more pronounced for consumers with a stronger prevention focus, while those with a stronger promotion focus experience greater psychological empowerment. The findings contribute to the understanding of the internal psychological mechanisms underlying word-of-mouth intentions following green consumption. They also offer a new perspective on the spillover effects of green product consumption and enrich the theoretical literature on word-of-mouth behavior. Additionally, the study provides valuable practical implications for businesses seeking to effectively manage word-of-mouth in the context of green consumption.</p>\u0000 </div>","PeriodicalId":29886,"journal":{"name":"Business Ethics the Environment & Responsibility","volume":"35 3","pages":"1377-1394"},"PeriodicalIF":4.2,"publicationDate":"2026-06-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148221874","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}

引用次数: 0

Curbing Corporate Fraud From Within: A Perspective From Rank-and-File Employees 从内部遏制企业欺诈：来自普通员工的视角

IF 4.2 2区哲学

Business Ethics the Environment & Responsibility Pub Date : 2026-06-11 Epub Date: 2025-06-16 DOI: 10.1111/beer.12852

Qilin Wang, Shuaiqi He, Xinyuan Xu, Jinzhao Liu

引用次数: 0

The Moderating Effect of Firm Life Cycle on the Influence of Financial Performance and Green Innovation Performance on Environmental, Social, and Governance Reporting: Evidence From China 企业生命周期对财务绩效和绿色创新绩效对环境、社会和治理报告影响的调节作用：来自中国的证据

IF 4.2 2区哲学

Business Ethics the Environment & Responsibility Pub Date : 2026-06-11 Epub Date: 2025-06-09 DOI: 10.1111/beer.12840

Fawad Rauf, Qi Baolei, Khwaja Naveed, Syed Usman Qadri

{"title":"The Moderating Effect of Firm Life Cycle on the Influence of Financial Performance and Green Innovation Performance on Environmental, Social, and Governance Reporting: Evidence From China","authors":"Fawad Rauf, Qi Baolei, Khwaja Naveed, Syed Usman Qadri","doi":"10.1111/beer.12840","DOIUrl":"https://doi.org/10.1111/beer.12840","url":null,"abstract":"<div>\u0000 \u0000 <p>This study examines the influence of green innovation performance and financial performance on environmental social and governance reporting by considering the impact of the firm life cycle as a moderator. The study used OLS regressions with panel data from the CSMAR and Bloomberg databases to verify our research propositions on a sample of 15,410 firm-year observations from 2015 to 2021. The study's findings indicate that firm life cycle moderates the association between green innovation performance, financial performance and ESG disclosure in China. The findings have implications for academics, practitioners, and regulators relevant to environmental social and governance reporting. Additionally, the results provide authorities and the board of directors with information about the firms and states' prospects for growth. The research is unique because it addresses the moderating role of a firm life cycle in the link between environmental social and governance reporting and the financial performance of green innovation performance.</p>\u0000 </div>","PeriodicalId":29886,"journal":{"name":"Business Ethics the Environment & Responsibility","volume":"35 3","pages":"1346-1360"},"PeriodicalIF":4.2,"publicationDate":"2026-06-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148221872","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}

引用次数: 0

Value Creation or Opportunism? Corporate Political Connection and Social Responsibility 价值创造还是机会主义？企业政治关系与社会责任

IF 4.2 2区哲学

Business Ethics the Environment & Responsibility Pub Date : 2026-06-11 Epub Date: 2025-07-07 DOI: 10.1111/beer.70004

Canjun Chen, Lelin Lv

{"title":"Value Creation or Opportunism? Corporate Political Connection and Social Responsibility","authors":"Canjun Chen, Lelin Lv","doi":"10.1111/beer.70004","DOIUrl":"https://doi.org/10.1111/beer.70004","url":null,"abstract":"<div>\u0000 \u0000 <p>The reasons underlying the inconsistency in corporate social responsibility (CSR) behaviors have been a topic of ongoing controversy, especially in emerging markets characterized by substantial government intervention, where the issue is further complicated. An empirical examination of private listed companies in China from 2010 to 2019 investigates the factors contributing to the inconsistency in CSR behaviors under political intervention, assessing the impact of political connections on different types of CSR and the moderating role of institutional environments. Additionally, it analyzes the economic consequences of various CSR types under political connections. The findings indicate that: (1) political connections facilitate external CSR while inhibiting internal CSR practices; (2) economic and legal environments play a moderating role in the relationship between political connections and CSR behaviors. Specifically, the financial environment can mitigate both the negative impact of political connections on internal CSR and the positive impact on external CSR. However, the legal environment only reduces the negative effect on internal CSR without influencing the suppression of external CSR; (3) for firms with political connections, external CSR has a negative impact on corporate value, whereas internal CSR contributes to the long-term growth of corporate value. These insights enrich the understanding of CSR behaviors in emerging markets and offer practical guidance for managers and policymakers in crafting CSR strategies that align with institutional contexts.</p>\u0000 </div>","PeriodicalId":29886,"journal":{"name":"Business Ethics the Environment & Responsibility","volume":"35 3","pages":"1604-1623"},"PeriodicalIF":4.2,"publicationDate":"2026-06-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148221887","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}

引用次数: 0

Sustainability at the Summit: Transforming Haute Cuisine With Circular Business Models 峰会上的可持续发展：用循环商业模式改造高级烹饪

IF 4.2 2区哲学

Business Ethics the Environment & Responsibility Pub Date : 2026-06-11 Epub Date: 2025-06-10 DOI: 10.1111/beer.12854

Alessandra Costa, Antonio Crupi, Vincenzo Corvello, Tindara Abbate

{"title":"Sustainability at the Summit: Transforming Haute Cuisine With Circular Business Models","authors":"Alessandra Costa, Antonio Crupi, Vincenzo Corvello, Tindara Abbate","doi":"10.1111/beer.12854","DOIUrl":"https://doi.org/10.1111/beer.12854","url":null,"abstract":"<p>The adoption of circular economy principles poses a vibrant challenge for firms by becoming a potential and sustainable way for them to keep pace with highly dynamic changes in a competitive environment. Although previous research has examined experiences and practices that firms adopt to facilitate their transition to a circular economy, existing studies fall short of describing the factors that firms could leverage for circular business model design and implementation. This issue is more relevant to creative industries, such as haute cuisine, which is strongly characterized by sustainability concerns and assumes a leading role in the food industry. To explore and identify those relevant factors, this research uses a multiple-case study approach, focusing on seven Michelin Green Star restaurants in Italy, which link culinary excellence with an increasing commitment to sustainability. The findings advance theoretical understanding of how creative industries can drive the transition to a circular economy by providing a novel framework grounded in three interrelated dimensions: green sustainable behavior, creativity, and terroir.</p>","PeriodicalId":29886,"journal":{"name":"Business Ethics the Environment & Responsibility","volume":"35 3","pages":"1455-1466"},"PeriodicalIF":4.2,"publicationDate":"2026-06-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/beer.12854","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148221909","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

Exposure to Corruption and Stock Returns for US Multinational Firms: Evidence From Africa 美国跨国公司的腐败暴露与股票回报：来自非洲的证据

IF 4.2 2区哲学

Business Ethics the Environment & Responsibility Pub Date : 2026-06-11 Epub Date: 2025-07-14 DOI: 10.1111/beer.70009

John Fan Zhang

{"title":"Exposure to Corruption and Stock Returns for US Multinational Firms: Evidence From Africa","authors":"John Fan Zhang","doi":"10.1111/beer.70009","DOIUrl":"https://doi.org/10.1111/beer.70009","url":null,"abstract":"<div>\u0000 \u0000 <p>This study is motivated by the prevalence of corruption and the inevitability of some firms operating in corrupt regions. It aims to explore whether and how firms can gain financially from operating in such environments. By analyzing a sample of 3865 US firms, we find that those with higher corruption exposure are more likely to operate in Africa. Further, compared with firms not operating in Africa, those with greater exposure to corruption and operations in Africa experience higher returns. This finding is consistent across univariate analysis, portfolio analysis, and regression analysis. Further investigations reveal that other cultural traits such as trust and egalitarianism also influence stock values. While some corporate governance may mitigate the corruption impact, other channels suggested in the literature do not seem to have impact. However, even after considering these factors, the positive valuation effect of corruption exposure remains significant. These results imply that, in certain contexts, firm exposure to corruption may benefit shareholders. Therefore, instead of simply adhering to a higher standard of conduct imposed in the home country, a firm's familiarity with and adaptation to the local culture where it operates seems to be also crucial to its foreign operations.</p>\u0000 </div>","PeriodicalId":29886,"journal":{"name":"Business Ethics the Environment & Responsibility","volume":"35 3","pages":"1677-1721"},"PeriodicalIF":4.2,"publicationDate":"2026-06-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148221955","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}

引用次数: 0

Enhancing the Ethical Culture of Organizations: A Longitudinal Study Using a Comprehensive Ethics Training 提升组织伦理文化：基于综合伦理培训的纵向研究

IF 4.2 2区哲学

Business Ethics the Environment & Responsibility Pub Date : 2026-06-11 Epub Date: 2025-06-21 DOI: 10.1111/beer.70000

Pablo Ruiz-Palomino, Juliana Toro-Arias, María del Pilar Rodríguez-Córdoba, Jorge Linuesa-Langreo

{"title":"Enhancing the Ethical Culture of Organizations: A Longitudinal Study Using a Comprehensive Ethics Training","authors":"Pablo Ruiz-Palomino, Juliana Toro-Arias, María del Pilar Rodríguez-Córdoba, Jorge Linuesa-Langreo","doi":"10.1111/beer.70000","DOIUrl":"https://doi.org/10.1111/beer.70000","url":null,"abstract":"<p>A supportive ethical culture (EC) can encourage moral behavior among employees and help them avoid wrongdoing. One option for fostering EC is ethics training; its longer-term effectiveness, however, has rarely been examined, especially in countries lacking strong regulatory environments. Accordingly, we used a comprehensive theory-driven approach to train the upper echelons (18 males, 16 females) from two organizations in Colombia. In turn, they agreed to use their influence in a manner that would cascade through the hierarchy. EC perceptions of 275 staff across the companies (<i>n</i><sub>1</sub> = 193, <i>n</i><sub>2</sub> = 82; total = 275) were assessed 1–2 months and 9–10 months post-training. Relative to pre-training levels, both overall EC and its subdimensions significantly increased 1–2 months out, but these gains were not sustained 9–10 months later. Qualitative findings of data collected in each company (8 interviews per company) suggested that ensuring effective transfer of training from the upper echelons was a challenge.</p>","PeriodicalId":29886,"journal":{"name":"Business Ethics the Environment & Responsibility","volume":"35 3","pages":"1536-1560"},"PeriodicalIF":4.2,"publicationDate":"2026-06-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/beer.70000","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148221860","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

Avoiding Corporate Greenwashing? Sustainability Silence Narratives in the Agri-Food Industry 避免企业漂绿？农业食品行业的可持续发展沉默叙事

IF 4.2 2区哲学

Business Ethics the Environment & Responsibility Pub Date : 2026-06-11 Epub Date: 2025-06-09 DOI: 10.1111/beer.12847

Olivier Boiral, Marie-Christine Brotherton, David Talbot, Laurence Guillaumie

{"title":"Avoiding Corporate Greenwashing? Sustainability Silence Narratives in the Agri-Food Industry","authors":"Olivier Boiral, Marie-Christine Brotherton, David Talbot, Laurence Guillaumie","doi":"10.1111/beer.12847","DOIUrl":"https://doi.org/10.1111/beer.12847","url":null,"abstract":"<p>The aim of this article is to shed more light on the reasons underlying companies' under-communication or lack of communication to stakeholders about sustainability achievements in the agri-food sector. A qualitative study based on 34 semi-structured interviews with respondents from this sector shows the predominance of a rationale of sustainability silence and a high level of stakeholders' mistrust concerning the information publicly available in this area. The results of the study also show that sustainability silence is closely linked to the ambiguities inherent in communication on complex issues and the resulting risks that this communication will be perceived as greenwashing. The article contributes to the emerging literature on the rationale of organizational sustainability silence and proposes an integrative model to better understand its implications. Drawing on neo-institutional theory and the theory of ambiguity, it also contributes to the literature on the congruence of sustainability communication and on the greenwashing practices of agri-food organizations by questioning the intentional character of companies' lack of transparency concerning their actions and performance in this area. Managerial implications and avenues for future research are also discussed.</p>","PeriodicalId":29886,"journal":{"name":"Business Ethics the Environment & Responsibility","volume":"35 3","pages":"1361-1376"},"PeriodicalIF":4.2,"publicationDate":"2026-06-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/beer.12847","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148221873","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