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

Unveiling the influence of institutional quality on board gender diversity and corporate environmental, social, and governance disputes in China 揭示制度质量对中国董事会性别多样性及企业环境、社会和治理纠纷的影响

IF 3.6 2区哲学

Business Ethics the Environment & Responsibility Pub Date : 2024-03-04 DOI: 10.1111/beer.12672

Fahad Khalid, Khwaja Naveed, Xinhui Sun, Mohit Srivastava

{"title":"Unveiling the influence of institutional quality on board gender diversity and corporate environmental, social, and governance disputes in China","authors":"Fahad Khalid, Khwaja Naveed, Xinhui Sun, Mohit Srivastava","doi":"10.1111/beer.12672","DOIUrl":"10.1111/beer.12672","url":null,"abstract":"This paper unravels an unprecedented interplay between board gender diversity (BGD) and corporate environmental, social, and governance (ESG) disputes among Chinese A-share-listed nonfinancial companies from 2017 to 2021. Framed within a knowledge-based and sensemaking perspective of institutional frameworks, the research not only illuminates the profound impact of internal (corporate governance ratings) and external (regional institutional development) institutional factors on this intricate relationship but also brings to light a paradigm-shifting revelation. The study employed a diverse set of empirical tests, ranging from ordinary least squares regression to advanced methods such as the generalized method of moments, two-stage least squares, and propensity score matching, providing a nuanced and comprehensive analysis. The findings highlight the pivotal role of female directors in significantly mitigating ESG disputes. A mechanism analysis further uncovers that internal and external institutional quality are potent positive moderators in shaping the BGD–ESG dispute dynamic. This research has profound implications, providing valuable insights for stakeholders, policymakers, and scholars, offering a comprehensive understanding of how gender diversity fosters sustainability while unravelling the intricate tapestry of internal and external institutional dynamics that shape ESG outcomes.","PeriodicalId":29886,"journal":{"name":"Business Ethics the Environment & Responsibility","volume":"34 3","pages":"621-638"},"PeriodicalIF":3.6,"publicationDate":"2024-03-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140266913","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

CEO career horizons, foreign experience, and state ownership impact on the adoption of the Global Reporting Initiative standards for corporate social responsibility reporting 首席执行官的职业前景、国外经验和国有制对采用全球报告倡议组织企业社会责任报告标准的影响

IF 3.6 2区哲学

Business Ethics the Environment & Responsibility Pub Date : 2024-03-02 DOI: 10.1111/beer.12673

Adnan Ashraf, Baolei Qi, Zhu Meile, Mohamed Marie

{"title":"CEO career horizons, foreign experience, and state ownership impact on the adoption of the Global Reporting Initiative standards for corporate social responsibility reporting","authors":"Adnan Ashraf, Baolei Qi, Zhu Meile, Mohamed Marie","doi":"10.1111/beer.12673","DOIUrl":"10.1111/beer.12673","url":null,"abstract":"This study investigates the influence of chief executive officers' (CEOs) career horizon on the adoption of Global Reporting Initiative (GRI) standards for corporate social responsibility (CSR) reporting. Using data from A-share Chinese listed firms on the Shanghai and Shenzhen stock exchanges from 2010 to 2020, we employ logistic regression analysis to examine the empirical relationship. Our findings indicate that companies led by CEOs with shorter career horizons (older CEOs) are less inclined to adopt GRI reporting standards for CSR reporting. This association is particularly pronounced in non-state-owned enterprises compared to state-owned enterprises. Additionally, we observe a weaker relationship between CEO career horizon and GRI adoption when the CEO possesses foreign experience. These results remain robust across various measures of CEO career horizons and econometric methodologies as well. The implications of our findings are significant for understanding the development and implementation of GRI standards for CSR reporting, particularly within the context of China.","PeriodicalId":29886,"journal":{"name":"Business Ethics the Environment & Responsibility","volume":"34 3","pages":"603-620"},"PeriodicalIF":3.6,"publicationDate":"2024-03-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140082710","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

Comparative study of socially responsible consumption measurement in three Latin American countries 三个拉丁美洲国家社会责任消费衡量比较研究

IF 3.6 2区哲学

Business Ethics the Environment & Responsibility Pub Date : 2024-02-29 DOI: 10.1111/beer.12669

Lida Esperanza Villa-Castaño, Jesús Perdomo-Ortiz, Sebastián Dueñas-Ocampo, William Fernando Durán León

{"title":"Comparative study of socially responsible consumption measurement in three Latin American countries","authors":"Lida Esperanza Villa-Castaño, Jesús Perdomo-Ortiz, Sebastián Dueñas-Ocampo, William Fernando Durán León","doi":"10.1111/beer.12669","DOIUrl":"10.1111/beer.12669","url":null,"abstract":"Socially responsible consumption reflects a consumer's political and ethical act. Its measurement is dependent on the socio-economic and cultural context. Consequently, measurement instruments reflecting various behaviour profiles of global consumers have been developed. This study employs a Latin-American-specific measurement instrument to compare socially responsible consumption behaviours in Colombia, Mexico and Peru, countries with the same cultural cluster, that is they reflect a set of values shaped by religion, family, a sense of authority and a nationalist bias in their cultural pattern. The empirical test included confirmatory factorial analysis exercise, factorial invariance analysis and a contrast analysis of variance. The results for the three Latin American countries show the following. (i) The Mexican consumer, compared to the Peruvian and Colombian one, exhibits a stronger tendency to evaluate external practices of corporate social responsibility as a criterion of consumption. (ii) The rationality of the Mexican consumer is better in terms of consumption volume of products, resources and services. Finally, (iii) Peruvian and Mexican consumers (vs. Colombian consumers) exhibit a tendency to assess the responsible practices of companies in labour matters more as a consumption criterion. This study provides empirical evidence of the context-dependent nature of measuring socially responsible consumption. For practitioners, identifying consumer profiles based on the market context enables them to customise goods and services. Moreover, policymakers should implement a sustainable consumption agenda with public policy guidelines tailored to the specific context.","PeriodicalId":29886,"journal":{"name":"Business Ethics the Environment & Responsibility","volume":"34 2","pages":"565-580"},"PeriodicalIF":3.6,"publicationDate":"2024-02-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140007163","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

Sustainable supply chain governance: A literature review 可持续供应链治理：文献综述

IF 3.6 2区哲学

Business Ethics the Environment & Responsibility Pub Date : 2024-02-26 DOI: 10.1111/beer.12668

Linh Thuy Nguyen, Rob Zuidwijk

引用次数: 0

Constructing a social responsibility system for professional sports clubs based on the perspective of China 基于中国视角的职业体育俱乐部社会责任体系构建

IF 3.6 2区哲学

Business Ethics the Environment & Responsibility Pub Date : 2024-02-25 DOI: 10.1111/beer.12664

Xiannan Yang, Hongyu Lu, Junren Cai, Shaojie Zhang

{"title":"Constructing a social responsibility system for professional sports clubs based on the perspective of China","authors":"Xiannan Yang, Hongyu Lu, Junren Cai, Shaojie Zhang","doi":"10.1111/beer.12664","DOIUrl":"10.1111/beer.12664","url":null,"abstract":"The development of CSR reflects the level and characteristics of professional sports organizations, and the CSR of professional sports clubs varies among different countries and regions. In order to explore the content of the CSR of Chinese professional sports clubs in a more comprehensive and systematic way, this study organizes previous studies on the CSR of clubs in different countries and regions, and analyzes the differences between Chinese professional sports clubs and clubs in Europe, North America, Japan, and other countries and regions. We collected the opinions of 20 experts through semi-structured interviews and combined them with the “Five in One” overall layout to construct and explain the CSR system of professional sports clubs in China in the new era, filling the gaps in research on this topic. Research suggests that social economic responsibility, social political responsibility, social cultural responsibility, social construction responsibility, and social ecological responsibility constitute the CSR system of professional sports clubs in China. Within a certain range, the larger the scale and stronger the comprehensive strength of a club, the stronger its ability to fulfill its responsibilities, the more targets it fulfills, and the richer its content. The institutional environment and social awareness may account for this difference, and in a government-led social environment or in the case of nationalized club ownership, the Chinese plan may be more applicable. Our research not only provides theoretical reference for subsequent research on the CSR content of professional sports clubs but also helps guide the CSR practice of clubs of different sizes, thereby promoting the exploration of diversified CSR development patterns of professional sports clubs in the academic community.","PeriodicalId":29886,"journal":{"name":"Business Ethics the Environment & Responsibility","volume":"34 2","pages":"528-540"},"PeriodicalIF":3.6,"publicationDate":"2024-02-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140433137","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

Monetary wisdom: Can yoking religiosity (God) and the love of money (mammon) in performance and humane contexts inspire honesty? The Matthew Effect in Religion 金钱智慧：将宗教信仰（上帝）和对金钱（玛门）的热爱联系在一起，能否在绩效和人道背景下激发诚实？宗教中的马太效应

IF 3.6 2区哲学

Business Ethics the Environment & Responsibility Pub Date : 2024-02-18 DOI: 10.1111/beer.12663

Yuh-Jia Chen, Velma Lee, Thomas Li-Ping Tang

{"title":"Monetary wisdom: Can yoking religiosity (God) and the love of money (mammon) in performance and humane contexts inspire honesty? The Matthew Effect in Religion","authors":"Yuh-Jia Chen, Velma Lee, Thomas Li-Ping Tang","doi":"10.1111/beer.12663","DOIUrl":"10.1111/beer.12663","url":null,"abstract":"Religion inspires honesty. The love of money incites dishonesty. Religious and monetary values apply to all religions. We develop a formative theoretical model of monetary wisdom, treat religiosity (God) and the love of money (mammon), as two yoked antecedents—competing moral issues (Time 1), and frame the latent construct in good barrels (performance or humane contexts, Time 2), which leads to (dis)honesty (Time 3). We explore the direct and indirect paths and the model across genders. Our three-wave panel data (411 participants) show that religious and monetary values are negatively correlated. Directly, religiosity consistently curbs dishonesty; surprisingly, the love of money has no impact on dishonesty. In the performance context, the two mediation effects reduce dishonesty. Across genders, this mediation effect is nonsignificant for males but significantly excites females' honesty. In the humane context, the two mediation effects are nonsignificant. Across genders, for the love of money, males passively curb dishonesty by omission, and females actively engage in honesty by commission. Decision-makers must challenge people's moral issues, frame them in good barrels, and help people become good apples, choice architects, and moral and ethical decision-makers, promoting the Matthew effect in religion. We offer practical implications to individuals and organizations.","PeriodicalId":29886,"journal":{"name":"Business Ethics the Environment & Responsibility","volume":"34 2","pages":"507-527"},"PeriodicalIF":3.6,"publicationDate":"2024-02-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139927358","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

Not all faultlines are created equal: The heterogeneous impact of TMT faultlines on a firm's ESG disclosure 并非所有的断层都是一样的：TMT断层对公司ESG披露的不同影响

IF 3.6 2区哲学

Business Ethics the Environment & Responsibility Pub Date : 2024-02-15 DOI: 10.1111/beer.12667

Chao Pan, Xin Su, Xi Zhong

{"title":"Not all faultlines are created equal: The heterogeneous impact of TMT faultlines on a firm's ESG disclosure","authors":"Chao Pan, Xin Su, Xi Zhong","doi":"10.1111/beer.12667","DOIUrl":"10.1111/beer.12667","url":null,"abstract":"Driven by the theory of sustainable development, Chinese firms have gradually realized the importance of ESG disclosure. Executives play a core role in ESG decision-making, but whether and how top management team (TMT) faultlines affect ESG disclosure has yet to be systematically discussed. Based on the attention-based view and faultline theory, we select 6456 observations of 910 Chinese A-share listed firms from 2012 to 2021 as the research object to empirically test the above critical practical issues that have not been fully answered. We find that TMT information-based faultlines improve firms' ESG disclosure, but TMT social category faultlines reduce firms' ESG disclosure. In addition, the internal mechanism test showed that the TMT's future-oriented attention plays a mediating role in the above relationship. Finally, we also find that institutional shareholding enhances the positive impact of the TMT's future-oriented attention on ESG disclosure. This study enriches the literature on TMT faultlines and ESG disclosure, demonstrating that the composition of the TMT and its attention allocation are important factors for promoting firms' ESG disclosure. The conclusions of this study can help firms strengthen their ESG disclosure by building efficient TMTs and provide important implications for firms to better fulfill their ESG responsibilities.","PeriodicalId":29886,"journal":{"name":"Business Ethics the Environment & Responsibility","volume":"34 2","pages":"489-506"},"PeriodicalIF":3.6,"publicationDate":"2024-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139774753","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

Fostering pro-environmental behavior at work: A self-determination theory perspective 促进工作中的环保行为：自我决定理论视角

IF 3.6 2区哲学

Business Ethics the Environment & Responsibility Pub Date : 2024-02-13 DOI: 10.1111/beer.12665

Matus Maco, Jimin Kwon

{"title":"Fostering pro-environmental behavior at work: A self-determination theory perspective","authors":"Matus Maco, Jimin Kwon","doi":"10.1111/beer.12665","DOIUrl":"10.1111/beer.12665","url":null,"abstract":"With a growing corporate interest in pursuing public goods, numerous firms today endeavor to practice corporate social responsibility. Utilizing a multilevel structural equation modeling approach, we investigated the topic of employees' pro-environmental behavior, contributing to the growing literature on “green” issues in the workplace. We incorporated self-determination theory to examine how individuals' perceptions regarding their corporate environmental policies reflected in firm-level green psychological climate influence their environment-specific self-regulation, and whether support of autonomy, relatedness, and competence psychological needs moderates this relationship. The relationship between environment-specific self-regulation and employees' engagement in pro-environmental behavior was also further explained. Analysis of the data from 649 employees working in 37 major South Korean companies revealed that firm-level green psychological climate is positively related to employees' environment-specific self-regulation and that environment-specific self-regulation is also positively related to their pro-environmental behavior. Moreover, while we found that the positive association between firm-level green psychological climate and employees' environment-specific self-regulation was stronger when they had a higher level of relatedness need satisfaction, interactions between firm-level green psychological climate with autonomy and competence need satisfaction did not demonstrate any significant effects. Theoretical and practical contributions together with suggestions for related future research are discussed as well.","PeriodicalId":29886,"journal":{"name":"Business Ethics the Environment & Responsibility","volume":"34 2","pages":"473-488"},"PeriodicalIF":3.6,"publicationDate":"2024-02-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139840406","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

Antecedents of electric vehicle purchasing behaviors: Evidence from Türkiye 电动汽车购买行为的前因：来自土耳其的证据

IF 3.6 2区哲学

Business Ethics the Environment & Responsibility Pub Date : 2024-02-10 DOI: 10.1111/beer.12660

Veland Ramadani, Barış Armutcu, Nail Reshidi, Ahmet Tan, Ercan İnce

{"title":"Antecedents of electric vehicle purchasing behaviors: Evidence from Türkiye","authors":"Veland Ramadani, Barış Armutcu, Nail Reshidi, Ahmet Tan, Ercan İnce","doi":"10.1111/beer.12660","DOIUrl":"10.1111/beer.12660","url":null,"abstract":"The present study aims to determine the key antecedents that affect consumers' electric vehicle (EV) purchasing behavior. In this context, the study expanded the existing framework of TPB (attitude, subjective norms, perceived behavioral control) by incorporating four new variables (product attributes, cognitive status, monetary incentive policies, and nonmonetary incentive policies). At this point, the study is of great importance in terms of understanding consumers' perspectives on EV purchasing behavior and to help policymakers, businesses, and marketers support sustainable production and consumption by creating effective strategies. In addition, this study conducted in Türkiye, which shares similar consumption behaviors with Middle Eastern, Asian, and European societies, provides valuable insights for a rapid transition to the adoption of EVs. In the study, data were collected from 390 respondents with the survey method and the collected data were analyzed using Smart PLS 4.0 and SPSS 26 statistical software. The findings showed that only attitude together with cognitive status, product attributes, and monetary incentives policy contribute to EV purchasing behavior. In light of these findings, it can be argued that there is a need to increase efforts to develop more positive consumer attitudes toward EVs, to enhance their cognitive status, and to promote product attributes to encourage the widespread adoption of EVs. At the same time, monetary incentives policies are an important element in the adoption of EVs and therefore policymakers need to make great efforts.","PeriodicalId":29886,"journal":{"name":"Business Ethics the Environment & Responsibility","volume":"34 2","pages":"456-472"},"PeriodicalIF":3.6,"publicationDate":"2024-02-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139847034","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

Moral licensing effect of work engagement: The role of psychological entitlement and relationship conflict with supervisors 工作参与的道德许可效应：心理权利和与上司关系冲突的作用

IF 3.6 2区哲学

Business Ethics the Environment & Responsibility Pub Date : 2024-02-06 DOI: 10.1111/beer.12659

Lianghua Zhang, Yongli Wang

引用次数: 0