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IF 2.1 2区哲学

Business Ethics the Environment & Responsibility Pub Date : 2023-08-23 DOI: 10.1111/beer.12589

引用次数: 0

In search of change: Organizational role expectancies of CSR professionals 寻求变革：企业社会责任专业人员的组织角色期望

IF 2.1 2区哲学

Business Ethics the Environment & Responsibility Pub Date : 2023-08-21 DOI: 10.1111/beer.12592

Irene Pollach, Christa Thomsen, Anne Ellerup Nielsen

引用次数: 0

Climate change and business accountability, empirical evidence on the roles of environmental strategy and environmental accounting 气候变化与企业问责制，关于环境战略和环境会计作用的经验证据

IF 2.1 2区哲学

Business Ethics the Environment & Responsibility Pub Date : 2023-08-16 DOI: 10.1111/beer.12591

Mohammed S. Y. Omran, Mohammad N. S. Yaaqbeh

{"title":"Climate change and business accountability, empirical evidence on the roles of environmental strategy and environmental accounting","authors":"Mohammed S. Y. Omran, Mohammad N. S. Yaaqbeh","doi":"10.1111/beer.12591","DOIUrl":"https://doi.org/10.1111/beer.12591","url":null,"abstract":"This study examines the roles of environmental strategy and accounting in corporate carbon performance, as measured by the Greenhouse Gas (GHG) Protocol. A novel interaction model is developed based on legitimacy theory and natural-resource dependence theory to capture the interaction between environmental strategy and accounting. An international sample of 3322 firms from 73 countries is used in the analysis, based on a panel data design for 17 years (2005–2022). The empirical findings reveal an overall reactive role of these environmental initiatives in relation to carbon performance. The marginal effect analysis shows that environmental accounting favourably moderates the effect of environmental strategic functions on carbon performance, indicating that the former facilitates the translation of the latter into practice. Similarly, environmental strategic initiatives improve the impact of environmental accounting information on carbon performance. The main contribution of this study stems from methodologically demonstrating how the synergy between environmental strategic initiatives and environmental information mechanisms can translate into improved carbon performance. This finding has multiple societal, practical and research implications. The interaction effect evidence can be viewed as consistent with recent trends of integrated approaches to thinking and reporting, where interrelated phenomena are integrated into operational and reporting contexts to improve efficiency. This can be of interest to policymakers, investors, corporate managers and providers of assurance services related to carbon performance.","PeriodicalId":29886,"journal":{"name":"Business Ethics the Environment & Responsibility","volume":"32 4","pages":"1592-1608"},"PeriodicalIF":2.1,"publicationDate":"2023-08-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"50151219","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

Drivers and impacts of green product innovation as open innovation: Evidence from science-based firms 绿色产品创新作为开放式创新的驱动因素与影响:来自科技型企业的证据

IF 3.6 2区哲学

Business Ethics the Environment & Responsibility Pub Date : 2023-08-15 DOI: 10.1111/beer.12583

Francesco Gangi, Lucia Michela Daniele, Mario Tani, Ornella Papaluca

引用次数: 0

Direct and spillover effects of board gender quotas: Revisiting the Norwegian experience 董事会性别配额的直接和溢出效应：重新审视挪威的经验

IF 2.1 2区哲学

Business Ethics the Environment & Responsibility Pub Date : 2023-08-15 DOI: 10.1111/beer.12581

Josep Garcia-Blandon, Josep Maria Argilés-Bosch, Diego Ravenda, David Castillo-Merino

{"title":"Direct and spillover effects of board gender quotas: Revisiting the Norwegian experience","authors":"Josep Garcia-Blandon, Josep Maria Argilés-Bosch, Diego Ravenda, David Castillo-Merino","doi":"10.1111/beer.12581","DOIUrl":"https://doi.org/10.1111/beer.12581","url":null,"abstract":"Building on the Norwegian case, this study examines the long-term implications of board gender quotas on the advancement of gender diversity in managerial leadership. Previous research has indicated that, aside from the board, the quota had limited impact on achieving this objective. However, these studies have narrowly focused on the spill-over effects of the quota, primarily concentrating on the positions of CEO and Chair. The findings of this study reveal contrasting effects of the board gender quota on the gender composition of the board and the executive committee of the board. Consequently, Norwegian companies have increased the representation of women on their boards, as mandated by the law, while simultaneously experiencing a reduction in the presence of female executive directors. Moreover, the strength of both opposing effects has diminished over time. In addition to the board of directors, the quota has not influenced the promotion of gender diversity at other managerial levels. Furthermore, our study suggests that the quota has led to a decrease in the average tenure and level of independence of the boards, although it has not affected the qualifications of board members.","PeriodicalId":29886,"journal":{"name":"Business Ethics the Environment & Responsibility","volume":"32 4","pages":"1297-1309"},"PeriodicalIF":2.1,"publicationDate":"2023-08-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/beer.12581","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"50133269","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

Resource-efficiency actions and financial performance: Exploring the moderating role of production cost 资源效率行动与财务绩效:探讨生产成本的调节作用

IF 3.6 2区哲学

Business Ethics the Environment & Responsibility Pub Date : 2023-08-15 DOI: 10.1111/beer.12587

Muhammad Ishfaq Ahmad, Muhammad Akram Naseem, Enrico Battisti, Ramiz Ur Rehman, Guido Giovando

{"title":"Resource-efficiency actions and financial performance: Exploring the moderating role of production cost","authors":"Muhammad Ishfaq Ahmad, Muhammad Akram Naseem, Enrico Battisti, Ramiz Ur Rehman, Guido Giovando","doi":"10.1111/beer.12587","DOIUrl":"10.1111/beer.12587","url":null,"abstract":"This study employs the Porter hypothesis framework to test the moderating role of production cost in the relationship between resource-efficiency actions and financial performance for German small and medium-sized enterprises (SMEs). For this purpose, we employ the 2012, 2018, and 2021 Flash Eurobarometer surveys to analyze how consistently SMEs adopt resource-efficiency actions, and the impact of these actions on their performance and costs. We also conduct a generalized method of moments regression analysis (GMM). Among the seven resource-efficiency actions proposed, saving water had a significant positive (negative) influence on financial performance in 2012, 2021, and (2018). Saving energy and using renewable energy had a positive and significant (insignificant) effect on financial performance in 2018, 2021, and (2012). Finally, selling scrap material to other companies had a positive and significant impact in all years. Furthermore, increased production costs negatively moderate the relationship between eco-efficiency action scores and financial performance. The results indicate that the “strong” version of the Porter hypothesis is not supported: It only holds when the implementation of eco-efficiency actions reduces production costs and increases financial performance.","PeriodicalId":29886,"journal":{"name":"Business Ethics the Environment & Responsibility","volume":"34 1","pages":"69-80"},"PeriodicalIF":3.6,"publicationDate":"2023-08-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90050598","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

Digital transformation and greenwashing in environmental, social, and governance disclosure: Does investor attention matter? 环境、社会和治理披露中的数字化转型和“漂绿”:投资者的关注重要吗?

IF 3.6 2区哲学

Business Ethics the Environment & Responsibility Pub Date : 2023-08-15 DOI: 10.1111/beer.12585

Ziyuan Sun, Xiao Sun, Wenjiao Wang, Wei Wang

{"title":"Digital transformation and greenwashing in environmental, social, and governance disclosure: Does investor attention matter?","authors":"Ziyuan Sun, Xiao Sun, Wenjiao Wang, Wei Wang","doi":"10.1111/beer.12585","DOIUrl":"10.1111/beer.12585","url":null,"abstract":"Governing greenwashing in environmental, social, and governance (ESG) disclosure is an important issue, but relevant literature is scant. Based on the data on Chinese A-share listed firms from 2012 to 2021, we investigate the governance role of corporate digital transformation (DT) in ESG greenwashing and its influencing mechanism. We find that DT significantly inhibits ESG greenwashing. Moreover, DT mitigates ESG greenwashing by enhancing corporate green technology innovation (i.e., innovation channel), reducing information asymmetry (i.e., information channel), and increasing trade credit (i.e., resource channel). From the perspective of investor attention, we find that both retail investors' online opinions and institutional investors' site visits strengthen the inhibitory effect of DT on ESG greenwashing. Furthermore, such an inhibitory effect is more pronounced in large firms, industries with high competition, and regions with strong intellectual property protection. This research provides new insights and policy suggestions for governing corporate ESG greenwashing behavior.","PeriodicalId":29886,"journal":{"name":"Business Ethics the Environment & Responsibility","volume":"34 1","pages":"81-102"},"PeriodicalIF":3.6,"publicationDate":"2023-08-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86652446","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 investment and environmental, social, and governance investing: A bibliometric and systematic literature review 可持续投资与环境、社会和治理投资：文献计量和系统文献综述

IF 2.1 2区哲学

Business Ethics the Environment & Responsibility Pub Date : 2023-08-15 DOI: 10.1111/beer.12588

Sheeba Kapil, Vrinda Rawal

{"title":"Sustainable investment and environmental, social, and governance investing: A bibliometric and systematic literature review","authors":"Sheeba Kapil, Vrinda Rawal","doi":"10.1111/beer.12588","DOIUrl":"https://doi.org/10.1111/beer.12588","url":null,"abstract":"Environmental, social, and governance (ESG) investing is synonymous with sustainable investment for socially responsible investors. Unfortunately, the diversity of ESG investing remains unattended amidst the growth in ESG literature, as the academic literature focuses dominantly on measuring performance. An understanding of a wide range of subjects entailing ESG is required before future research on ESG investing is performed. To overcome the challenge, this systematic literature review uses bibliometric mapping to reveal four significant research themes within the ESG investing literature: investor behavior and motivations for ESG investing; cost and risk mitigation in ESG investing; portfolio screening and ESG investing; and ESG performance. The review critically examines each theme and broadens the research agenda for future studies. In addition to the significant themes, this paper also discusses theoretical and recent research trends in the ESG investing literature. The review identifies clashes and crossovers between these themes to appropriately interpret one theme using another and emphasizes the heterogeneity in ESG investing. Lastly, discussion over concerns and criticisms of ESG investing highlights greenwashing as a major cause of concern for investors.","PeriodicalId":29886,"journal":{"name":"Business Ethics the Environment & Responsibility","volume":"32 4","pages":"1429-1451"},"PeriodicalIF":2.1,"publicationDate":"2023-08-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"50133267","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: 1

Women and CSR budgeting and spending: Does ownership enhance their CSR role? 妇女与企业社会责任预算和支出：所有权是否增强了她们的企业社会责任作用？

IF 2.1 2区哲学

Business Ethics the Environment & Responsibility Pub Date : 2023-08-15 DOI: 10.1111/beer.12586

Saeed Rabea Baatwah, Effiezal Aswadi Abdul Wahab

{"title":"Women and CSR budgeting and spending: Does ownership enhance their CSR role?","authors":"Saeed Rabea Baatwah, Effiezal Aswadi Abdul Wahab","doi":"10.1111/beer.12586","DOIUrl":"https://doi.org/10.1111/beer.12586","url":null,"abstract":"We investigate the impact of women shareholders on corporate social responsibility (CSR) and how they interact with women directors to exert a greater influence on CSR activities. Little is known about how women's ownership can enhance their roles in CSR practices. Based on data from Omani-listed firms during 2016–2020 and using CSR budgeting and spending as proxies for CSR activities, firms with women shareholders allocate more CSR budgeting and spend more money on CSR activities. However, we also find that women directors can only affect CSR budgeting and spending if their representation on the board is increased. Furthermore, we find that firms with women shareholders and directors have higher CSR budgeting and spending. Further analysis reveals that women shareholders are more likely to spend money on CSR activities within the budgeted amount and are less likely to be associated with gaps between CSR budgeting and spending. This analysis also shows that the type of ownership (family versus non-family) influences women shareholders' effects on CSR budgeting and spending. Our empirical findings provide critical insights into how woman shareholders influence CSR actions.","PeriodicalId":29886,"journal":{"name":"Business Ethics the Environment & Responsibility","volume":"32 4","pages":"1277-1296"},"PeriodicalIF":2.1,"publicationDate":"2023-08-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"50133268","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

Online sustainable development goals disclosure: A comparative study in Italian and Spanish local governments 在线可持续发展目标披露：意大利和西班牙地方政府的比较研究

IF 2.1 2区哲学

Business Ethics the Environment & Responsibility Pub Date : 2023-08-09 DOI: 10.1111/beer.12584

Giuseppe Nicolò, Francisco Javier Andrades-Peña, Diana Ferullo, Domingo Martinez-Martinez

引用次数: 1