Business Ethics the Environment & Responsibility最新文献_第7页

Greenwashing and Disciplinary Effect: The Moderating Role of Corporate Liquidity 洗绿与纪律效应：公司流动性的调节作用

IF 4.2 2区哲学

Business Ethics the Environment & Responsibility Pub Date : 2025-03-17 DOI: 10.1111/beer.12806

Shaocong Bo, Enrico Battisti, Niccolò Nirino, Antonio Salvi

{"title":"Greenwashing and Disciplinary Effect: The Moderating Role of Corporate Liquidity","authors":"Shaocong Bo, Enrico Battisti, Niccolò Nirino, Antonio Salvi","doi":"10.1111/beer.12806","DOIUrl":"https://doi.org/10.1111/beer.12806","url":null,"abstract":"<div>\u0000 \u0000 <p>In the practice of sustainable development, greenwashing has garnered increasing attention in both academic and corporate realms. Although various studies have examined corporate behavior in this context, the role of disciplinary effects—mechanisms that impose constraints and punitive measures on companies due to loss of interests, such as fines, reputational damage, or management changes—remains underexplored. This study investigates the relationship between greenwashing and disciplinary effects, with a particular focus on corporate liquidity, defined as a company's ability to convert assets into cash to meet its short-term obligations. Analyzing data from 165 companies across the N-11 countries from emerging markets, our findings reveal a negative relationship between greenwashing and disciplinary effects, indicating that higher levels of greenwashing are associated with weaker disciplinary mechanisms. Furthermore, this study confirms that corporate liquidity significantly moderates this relationship, with its impact varying based on the liquidity levels and the degree of greenwashing. These findings contribute to the existing body of research on greenwashing and offer valuable insights to regulatory agencies and policymakers.</p>\u0000 </div>","PeriodicalId":29886,"journal":{"name":"Business Ethics the Environment & Responsibility","volume":"35 1","pages":"467-478"},"PeriodicalIF":4.2,"publicationDate":"2025-03-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145891360","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

Does Board Gender Diversity Make Firms Less Greenwashed? 董事会性别多元化会让公司变得不那么环保吗？

IF 4.2 2区哲学

Business Ethics the Environment & Responsibility Pub Date : 2025-03-17 DOI: 10.1111/beer.12799

Matteo Cotugno, Greta Benedetta Ferilli, Egidio Palmieri

{"title":"Does Board Gender Diversity Make Firms Less Greenwashed?","authors":"Matteo Cotugno, Greta Benedetta Ferilli, Egidio Palmieri","doi":"10.1111/beer.12799","DOIUrl":"https://doi.org/10.1111/beer.12799","url":null,"abstract":"<p>This study contributes to the literature on corporate environmental responsibility by investigating the impact of female board directorship on the environmental performance of listed financial and non-financial firms in Europe from 2013 to 2022. We propose a novel proxy for greenwashing that has not yet been implemented at the firm level in financial studies. We applied panel regression estimation with fixed effects to 1300 firm-year observations. The misleading baseline results show a negative relationship between female board directorship and environmental performance. Conversely, the second layer of analysis indicates a negative relationship between our greenwashing measure and female board directorship, supporting the positive role of women on boards of directors; spurious environmental performance measures obscure this significant association. A set of robustness checks and alternative specifications (generalized least squares and two-stage least squares) confirmed the consistency of our empirical results. This study has theoretical and managerial implications by reinforcing the crucial role of women in top management positions as supporters of environmental initiatives.</p>","PeriodicalId":29886,"journal":{"name":"Business Ethics the Environment & Responsibility","volume":"35 1","pages":"479-500"},"PeriodicalIF":4.2,"publicationDate":"2025-03-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/beer.12799","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145887497","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

Responsibility Escalation: A Windfall for Cross-Border E-Commerce Pilot Areas 责任升级：跨境电子商务试验区的意外之财

IF 4.2 2区哲学

Business Ethics the Environment & Responsibility Pub Date : 2025-03-17 DOI: 10.1111/beer.12798

Lingbing Feng, Dasen Huang, Cheng Zhou, Junyu Xie

{"title":"Responsibility Escalation: A Windfall for Cross-Border E-Commerce Pilot Areas","authors":"Lingbing Feng, Dasen Huang, Cheng Zhou, Junyu Xie","doi":"10.1111/beer.12798","DOIUrl":"https://doi.org/10.1111/beer.12798","url":null,"abstract":"<div>\u0000 \u0000 <p>As globalization and informatization progress, businesses have transitioned from solely pursuing economic interests to actively embracing social responsibility. However, in-depth exploration of the marginal effect of urban policies on corporate social responsibility (CSR) disclosure is still relatively limited. This paper employs the establishment of cross-border e-commerce comprehensive pilot areas as a quasi-natural experiment to investigate the impact of these policies on CSR disclosure and the underlying mechanisms. It is found that these policies significantly promote CSR disclosure by increasing industry competition and strengthening external supervision pressure. The heterogeneity analysis of grouping tests shows that the attributes of high-tech and heavily polluting industries strengthen the policy effect. The generalized random forest algorithm reveals the conditional average treatment effect (CATE) of these policies and finds that firm characteristics do not exhibit a simple linear relationship with CATE. These findings offer theoretical and practical implications for policymakers and corporate managers aiming to foster sustainable business practices.</p>\u0000 </div>","PeriodicalId":29886,"journal":{"name":"Business Ethics the Environment & Responsibility","volume":"35 1","pages":"444-466"},"PeriodicalIF":4.2,"publicationDate":"2025-03-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145887406","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

Alternative for Whom? Conceptually Exploring Meaningful Work for People With Disability in Alternative Forms of Work Organization 谁的选择？从概念上探索在其他形式的工作组织中为残疾人提供有意义的工作

IF 4.2 2区哲学

Business Ethics the Environment & Responsibility Pub Date : 2025-03-16 DOI: 10.1111/beer.12796

Davide Bizjak, Domenico Napolitano, Luigi Maria Sicca

{"title":"Alternative for Whom? Conceptually Exploring Meaningful Work for People With Disability in Alternative Forms of Work Organization","authors":"Davide Bizjak, Domenico Napolitano, Luigi Maria Sicca","doi":"10.1111/beer.12796","DOIUrl":"https://doi.org/10.1111/beer.12796","url":null,"abstract":"<p>This theoretical paper explores the role of an ethics of embodiment perspective in promoting meaningful work for people with disabilities in Alternative Forms of Work Organization (AFWO). Starting with a consideration of the importance of meaningful work within a broader project of disability inclusion, the paper addresses four main challenges that AFWO faces, as expressions of a neo-normative paradigm, in producing meaningful work for people with disabilities while considering issues of embodiment: (1) self-identity; (2) autonomy/flexibility; (3) abstract embodiment; (4) Intermediate space/time. Referring to crip theory, a radical and provocative approach in disability studies that challenges normalization and compulsory able-bodiedness, the paper then proposes four illustrative cases that offer a critical and innovative view on embodiment. From the analysis of these cases, we identify four categories for a crip ethics of embodiment: (1) crip self-identity; (2) mixed ability organizing; (3) meaningful embodiment; and (4) non-normative space/time. We argue that these four categories provide new pathways for AFWO to promote meaningful work for people with disabilities and represent a potential turning point in reflecting on the neo-normative approach in organizations.</p>","PeriodicalId":29886,"journal":{"name":"Business Ethics the Environment & Responsibility","volume":"35 1","pages":"432-443"},"PeriodicalIF":4.2,"publicationDate":"2025-03-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/beer.12796","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145891412","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

How Do Family Firm Ownership and Governance Structures Impact the Digitalization of Business Strategy for Sustainability: A Catalyst or an Obstacle? 家族企业所有权和治理结构如何影响企业可持续发展战略的数字化：催化剂还是障碍？

IF 4.2 2区哲学

Business Ethics the Environment & Responsibility Pub Date : 2025-03-16 DOI: 10.1111/beer.12795

Beatriz Forés, José María Fernández-Yáñez, Alba Puig-Denia

{"title":"How Do Family Firm Ownership and Governance Structures Impact the Digitalization of Business Strategy for Sustainability: A Catalyst or an Obstacle?","authors":"Beatriz Forés, José María Fernández-Yáñez, Alba Puig-Denia","doi":"10.1111/beer.12795","DOIUrl":"https://doi.org/10.1111/beer.12795","url":null,"abstract":"<p>Previous research shows that family businesses are ideal candidates for contributing to the sustainable development of society due to characteristic features such as their transgenerational aspirations. Additionally, many studies suggest that new technologies may be an antecedent to the improvement of companies' sustainability performance. The aim of this paper is to understand how the digitalization of business strategy contributes to improving the sustainability performance of family businesses. Also, recognizing the wide heterogeneity among family businesses, we assess how the ownership and corporate governance structures of the family business condition the relationship between strategy digitalization and family business sustainability performance. We test our hypotheses using the STEP Project Global Consortium database of family businesses from multiple economic sectors around the world. The results obtained confirm that the digitalization of strategy has a direct positive effect on family business sustainability performance, while the moderating effects of ownership and corporate governance structures act in opposite directions: family ownership negatively influences the impact of the digitalization of strategy on family business sustainability performance, but corporate governance structures positively moderate its effect. Our findings suggest that family businesses need to carefully balance ownership dynamics and corporate governance structures to maximize the sustainability benefits of business strategy digitalization. These insights can guide family business members, advisors, and policymakers in creating more effective strategies to enhance sustainability performance.</p>","PeriodicalId":29886,"journal":{"name":"Business Ethics the Environment & Responsibility","volume":"35 1","pages":"415-431"},"PeriodicalIF":4.2,"publicationDate":"2025-03-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/beer.12795","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145891418","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

Unearthing the Literature Review Dilemma: A Comparative of Typologies of Literature Reviews 发掘文学评论困境：文学评论类型学比较

IF 4.2 2区哲学

Business Ethics the Environment & Responsibility Pub Date : 2025-03-05 DOI: 10.1111/beer.12789

Puja Khatri, Vidushi Dabas, Asha Thomas, Giuseppe Russo, Andreas Kallmuenzer

{"title":"Unearthing the Literature Review Dilemma: A Comparative of Typologies of Literature Reviews","authors":"Puja Khatri, Vidushi Dabas, Asha Thomas, Giuseppe Russo, Andreas Kallmuenzer","doi":"10.1111/beer.12789","DOIUrl":"https://doi.org/10.1111/beer.12789","url":null,"abstract":"<div>\u0000 \u0000 <p>The proliferation of scientific methods spanning industries has culminated in an upsurge in review types. In business and society research, there has been a marked rise in scholarly studies, predominantly framing the discipline of business ethics. Regardless of a mounting quota of review articles in this field, there is scant direction regarding how to conduct robust and profound literature reviews. To be able to offer an enhanced and fortified portrayal of the wealth of literature in this area of study, the systematization of research is indispensable. Whilst a systematic literature review (SLR) adheres to a rigid and forthright process for research concoction with the intent of evaluating and mitigating bias in results, non-systematic reviews, on the other hand, leverage a more fluid approach for screening and gathering the papers, and are susceptible to author bias, whether unintentional or purposeful. In light of this, the aim of this study is to render a conscientious perusal of the prevalent forms of literature reviews and to explicate the attendant advantages and boundaries of SLRs for theory development in juxtaposition with other styles of literature reviews. The outlined methodological recommendations in this paper can be used as an umbrella for researchers peering to write literature reviews. For scholars tasked with deploying, orchestrating or construing literature reviews within the discipline of business ethics coupled with other related disciplines, this typology serves as an efficacious point of reference.</p>\u0000 </div>","PeriodicalId":29886,"journal":{"name":"Business Ethics the Environment & Responsibility","volume":"35 1","pages":"391-414"},"PeriodicalIF":4.2,"publicationDate":"2025-03-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145891347","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

What Role Do Directors' Networks Play in Corporate Brownwashing? 董事网络在企业洗白中扮演什么角色？

IF 4.2 2区哲学

Business Ethics the Environment & Responsibility Pub Date : 2025-03-03 DOI: 10.1111/beer.12793

Wenqin Li, Rong Ding, Ziyang (John) Zhang

引用次数: 0

The Role of Individual Beliefs for Corporate Sustainability Transformations 个人信念在企业可持续发展转型中的作用

IF 4.2 2区哲学

Business Ethics the Environment & Responsibility Pub Date : 2025-02-28 DOI: 10.1111/beer.12783

Maike Buhr, Ilka Weissbrod

{"title":"The Role of Individual Beliefs for Corporate Sustainability Transformations","authors":"Maike Buhr, Ilka Weissbrod","doi":"10.1111/beer.12783","DOIUrl":"https://doi.org/10.1111/beer.12783","url":null,"abstract":"<p>This study finds that a classification system of beliefs—action logics—is suitable to understand the beliefs held by sustainability managers. Beliefs underpin individual behavior and can substantially influence how businesses behave. We present what beliefs are held by corporate sustainability managers through a qualitative research design. We show how individual beliefs, as building blocks of individual behavior, are linked to the implementation challenges related to corporate goals and processes that must be addressed to move beyond business-as-usual with corporate sustainability transformation. Our study finds that the advanced action logics of Strategist and Alchemist are most suitable for effecting a corporate sustainability transformation. Enablers for individuals to be more ethical and effective sustainability managers are proposed, with the view to encourage the action logics of the Strategist and the Alchemist at the organizational and individual manager level and to speed up the implementation of corporate sustainability transformation activities. The enablers are the comprehensive integration of sustainability into the core business, creating safe corporate spaces for experimentation and reflection, encouraging new forms of collaboration within and outside the business.</p>","PeriodicalId":29886,"journal":{"name":"Business Ethics the Environment & Responsibility","volume":"35 1","pages":"340-366"},"PeriodicalIF":4.2,"publicationDate":"2025-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/beer.12783","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145887893","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

Corporate Social Responsibility Theories in the Context of Global Transformational Events: A Scoping Review 全球转型事件背景下的企业社会责任理论：一个范围回顾

IF 4.2 2区哲学

Business Ethics the Environment & Responsibility Pub Date : 2025-02-20 DOI: 10.1111/beer.12792

David Benjamin Billedeau, Nicholas Palaschuk, Jeffrey Wilson

{"title":"Corporate Social Responsibility Theories in the Context of Global Transformational Events: A Scoping Review","authors":"David Benjamin Billedeau, Nicholas Palaschuk, Jeffrey Wilson","doi":"10.1111/beer.12792","DOIUrl":"https://doi.org/10.1111/beer.12792","url":null,"abstract":"<p>This scoping review examines the applicability and evolution of corporate social responsibility (CSR) theories, which focus on voluntary corporate actions, during global transformational events. Additionally, the study explores the relevance of broader sustainability management (SUSM) theories, which provide comprehensive frameworks for integrating sustainability into corporate strategies, to assess their adaptability under such abnormal operating conditions. We identify and review 10 key theories pertinent to SUSM during normal and abnormal operating periods: Agency Theory, Cognitive Theory, Ecological Modernization, Institutional Theory, Leadership Theory, Legitimacy Theory, Neoclassical Theory, Shareholder Theory, Socio-Ecological Systems Theory, and Stakeholder Theory. Our findings reveal that these theories are dynamic, evolving in response to global crises, thereby influencing and being influenced by corporate behaviors. This study contributes to the academic literature by highlighting the interplay between theoretical evolution and real-world applications of CSR and SUSM. For managers, the study offers insights into building corporate resilience and adaptability, while policymakers are provided with guidance on fostering regulatory environments that support sustainable corporate practices during periods of disruption. These contributions underscore the importance of refining SUSM frameworks to guide corporate decision-making in increasingly volatile environments.</p>","PeriodicalId":29886,"journal":{"name":"Business Ethics the Environment & Responsibility","volume":"35 1","pages":"321-339"},"PeriodicalIF":4.2,"publicationDate":"2025-02-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/beer.12792","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145891327","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

Judging Firms' Unethical Behaviors: Does Cultural Similarity Matter? 判断企业的不道德行为：文化相似性是否重要？

IF 4.2 2区哲学

Business Ethics the Environment & Responsibility Pub Date : 2025-02-18 DOI: 10.1111/beer.12788

Youcef Meriane, Hind Dib-Slamani, Sami Ben Jabeur

引用次数: 0