Business Ethics the Environment & Responsibility最新文献_第9页

Firms in Times of Economic Uncertainty: Digital Integration to Counter Information Asymmetry and ESG Controversies 经济不确定时期的企业：数字整合对抗信息不对称和ESG争议

IF 4.2 2区哲学

Business Ethics the Environment & Responsibility Pub Date : 2025-01-21 DOI: 10.1111/beer.12779

Imen Ayadi, Ahmed Imran Hunjra

{"title":"Firms in Times of Economic Uncertainty: Digital Integration to Counter Information Asymmetry and ESG Controversies","authors":"Imen Ayadi, Ahmed Imran Hunjra","doi":"10.1111/beer.12779","DOIUrl":"https://doi.org/10.1111/beer.12779","url":null,"abstract":"<div>\u0000 \u0000 <p>This study investigates the impact of economic uncertainty on information asymmetry and ESG (Environmental, Social, and Governance) controversies within companies, while exploring the moderating role of digital integration. By analyzing a panel of 1303 companies across 20 European countries from 2016 to 2023, and employing the two-stage generalized method of moments (GMM) and two-stage least squares (2SLS) for robustness tests, the research reveals that economic uncertainty, as measured by the Economic Policy Uncertainty (EPU) index, exacerbates information asymmetry and heightens ESG controversies. However, the adoption of digital technologies mitigates these adverse effects by enhancing transparency and reducing the likelihood of opportunistic behavior. Theoretically, this research contributes to the understanding of how digitalization can reinforce corporate governance and sustainability in uncertain times. Practically, the findings suggest that companies should accelerate their digitalization efforts to safeguard against the destabilizing effects of economic uncertainty, while bolstering their governance and social responsibility performance.</p>\u0000 </div>","PeriodicalId":29886,"journal":{"name":"Business Ethics the Environment & Responsibility","volume":"35 1","pages":"99-116"},"PeriodicalIF":4.2,"publicationDate":"2025-01-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145891427","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

Informal Institutions and Multinationals' Drive Towards Sustainable Development Goals (SDGs): A Dark-Side Perspective 非正式机构和跨国公司实现可持续发展目标的努力：一个黑暗面的视角

IF 4.2 2区哲学

Business Ethics the Environment & Responsibility Pub Date : 2025-01-17 DOI: 10.1111/beer.12773

Ugbede Umoru, Oyedele Martins Ogundana, Musa Mangena, Victor Udeozor

{"title":"Informal Institutions and Multinationals' Drive Towards Sustainable Development Goals (SDGs): A Dark-Side Perspective","authors":"Ugbede Umoru, Oyedele Martins Ogundana, Musa Mangena, Victor Udeozor","doi":"10.1111/beer.12773","DOIUrl":"https://doi.org/10.1111/beer.12773","url":null,"abstract":"<p>This study explores the influence of informal institutions (including its dark side) on multinational enterprises (MNEs) in promoting sustainable development goals (SDGs) in a developing nation. Using qualitative interviews, we find that informal institutions, including “<i>crime</i>” and “<i>corruption</i>,” increase telecommunication MNEs' support of SDGs. Our findings underscore the critical role of understanding and harnessing informal institutions, showcasing their significant impact on shaping the actions and contributions of MNEs. This research not only contributes to institutional theory but also provides empirical evidence of MNEs positively influencing local communities for sustainable development including <i>socially embedded projects</i>, <i>knowledge externalities</i>, and <i>rural infrastructure</i>. The study advocates for a collaborative approach involving government, local communities, and MNEs to ensure the effective implementation of SDGs. Consequently, the study offers valuable insights for policymakers, academics, and practitioners navigating the complex dynamics of MNEs' involvement in SDGs within developing countries.</p>","PeriodicalId":29886,"journal":{"name":"Business Ethics the Environment & Responsibility","volume":"35 1","pages":"75-98"},"PeriodicalIF":4.2,"publicationDate":"2025-01-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/beer.12773","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145887496","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

A Visualized Review of Research on Unethical Behavior in Organizations 组织中不道德行为研究的可视化回顾

IF 4.2 2区哲学

Business Ethics the Environment & Responsibility Pub Date : 2025-01-07 DOI: 10.1111/beer.12778

Yiwei Yuan, Li Zhu, Qiao Li, Jun Liu, Chao Liu, Chunhua Chen

{"title":"A Visualized Review of Research on Unethical Behavior in Organizations","authors":"Yiwei Yuan, Li Zhu, Qiao Li, Jun Liu, Chao Liu, Chunhua Chen","doi":"10.1111/beer.12778","DOIUrl":"https://doi.org/10.1111/beer.12778","url":null,"abstract":"<div>\u0000 \u0000 <p>Although considerable efforts have been made to summarize the behavioral ethics literature, a quantitative visualization is necessary to generate an overall understanding of research on unethical behavior in organizations. Using CiteSpace, this study conducts a bibliometric review and visualizes the intellectual base of the unethical workplace behavior field. Based on a dataset of 8765 unethical-behavior-related publications collected from the Social Sciences Citation Index (SSCI) database from 1993 to 2023, we identify landmark studies, analyze key research themes, visualize the network of major theories, and track the evolution of research on unethical behavior in organizations via co-citation and co-occurrence analysis. After tracking the developmental trajectory and outlining the current state of the art, we identify potential trends in research on unethical workplace behavior and suggest some important research directions. Our bibliometric review generates a clear visualization of unethical behavior in organizations, contributing to a comprehensive understanding of this body of literature. These findings also offer valuable insights for managers seeking to address unethical behavior in their organizations and highlight implications for policymakers aiming to promote ethical workplace environments.</p>\u0000 </div>","PeriodicalId":29886,"journal":{"name":"Business Ethics the Environment & Responsibility","volume":"35 1","pages":"48-74"},"PeriodicalIF":4.2,"publicationDate":"2025-01-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145891531","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

Green Finance and Climate Technology: Evidence From a Quasi-Natural Experiment 绿色金融与气候技术：来自准自然实验的证据

IF 4.2 2区哲学

Business Ethics the Environment & Responsibility Pub Date : 2025-01-05 DOI: 10.1111/beer.12775

Xiaotong Yang, Jinfang Tian, Hao Yan, Peng Qin

{"title":"Green Finance and Climate Technology: Evidence From a Quasi-Natural Experiment","authors":"Xiaotong Yang, Jinfang Tian, Hao Yan, Peng Qin","doi":"10.1111/beer.12775","DOIUrl":"https://doi.org/10.1111/beer.12775","url":null,"abstract":"<p>Addressing the productivity challenge of climate technology (ClimTECH) firms and avoiding the “green trap” is crucial for decoupling economic growth from carbon emissions and achieving sustainable development. This study uses the establishment of green finance reform and innovation pilot zones as a quasi-natural experiment and employs a difference-in-differences model to explore the impact of green finance policies on the total factor productivity (TFP) of ClimTECH firms and its spillover effects. The results show that (1) Green finance policies significantly increase TFP, especially in state-owned firms, firms that actively disclose environmental information, firms led by long-tenure CEOs, and those in regions with strong intellectual property protection. (2) The channel analysis shows that green finance policies enhance firms' TFP by easing financing constraints, encouraging green technology improvements, and improving capital allocation efficiency. (3) The spillover effect analysis shows that the TFP increase driven by green finance policies not only enhances firm value but also stimulates local green innovation and reduces regional carbon emissions. This research offers theoretical insights and policy implications for strengthening green finance frameworks and enhancing the environmental responsibility of ClimTECH firms.</p>","PeriodicalId":29886,"journal":{"name":"Business Ethics the Environment & Responsibility","volume":"35 1","pages":"31-47"},"PeriodicalIF":4.2,"publicationDate":"2025-01-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/beer.12775","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145891419","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

A Good Story but not the Whole Story: Stakeholder Theory as an Ethics of Capitalism 一个好故事，但不是全部：作为资本主义伦理的利益相关者理论

IF 4.2 2区哲学

Business Ethics the Environment & Responsibility Pub Date : 2025-01-02 DOI: 10.1111/beer.12774

Timothy Hargrave, Jeffery Smith

{"title":"A Good Story but not the Whole Story: Stakeholder Theory as an Ethics of Capitalism","authors":"Timothy Hargrave, Jeffery Smith","doi":"10.1111/beer.12774","DOIUrl":"https://doi.org/10.1111/beer.12774","url":null,"abstract":"<div>\u0000 \u0000 <p>The term “stakeholder capitalism” has become part of our shared business lexicon. This is due in large part to the work of R. Edward Freeman and his collaborators who conceive of stakeholder theory not simply as an approach to ethics in business but also of a new narrative for the ethics of capitalism. We argue that stakeholder thought as it is developed in this literature remains deficient as an ethics of capitalism because it fails to fully appreciate the distinction between business firms as one institution of capitalism and capitalism as an interrelated network of institutions. Failing to appreciate this distinction thwarts any facile movement between the theory's account of the ethics of business, which is concerned with the aims that guide business management, and the ethics of capitalism, which is concerned with how various institutions should be designed as a system with an internal division of moral labor. This difference suggests a prospective way forward for stakeholder theory that focuses more attention on the responsibilities that business firms owe to support the legal and economic institutions of capitalism.</p>\u0000 </div>","PeriodicalId":29886,"journal":{"name":"Business Ethics the Environment & Responsibility","volume":"35 1","pages":"17-30"},"PeriodicalIF":4.2,"publicationDate":"2025-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145887185","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

Environmental Actions and Leadership Integrity: Unpacking Symbolic and Substantive Pro-Environmental Behavior Impact on Organizational Perception 环境行动与领导诚信：分析亲环境行为对组织知觉的象征与实质影响

IF 4.2 2区哲学

Business Ethics the Environment & Responsibility Pub Date : 2025-01-02 DOI: 10.1111/beer.12777

Asif Nawaz, Shuaib Ahmed Soomro, Qurat-ul-ain Talpur

{"title":"Environmental Actions and Leadership Integrity: Unpacking Symbolic and Substantive Pro-Environmental Behavior Impact on Organizational Perception","authors":"Asif Nawaz, Shuaib Ahmed Soomro, Qurat-ul-ain Talpur","doi":"10.1111/beer.12777","DOIUrl":"https://doi.org/10.1111/beer.12777","url":null,"abstract":"<p>This study applies signaling theory to investigate how an organization's environmental actions, in the form of symbolic (Sym) and substantive (Sub) pro-environmental behavior (PEB), impact the perceptions of organizational hypocrisy and perceived integrity of its leaders. The authors collected data from a sample of 211 employees working in various industries at three different points with a 1-month interval and used AMOS-SEM for data analysis. We found a positive relationship between Sym-PEB and organizational hypocrisy, while Sub-PEB was negatively associated with organizational hypocrisy. Findings for mediation analyses revealed that organizational hypocrisy mediated between (a) Sym-PEB and leaders' integrity, and (b) Sub-PEB and leaders’ integrity. We contribute to the leadership and workplace ethics literature by highlighting important paths through which organizational environmental action impacts perceptions of organizational hypocrisy and leaders' integrity. The study reveals the multifaceted nature of organizational pro-environmental behavior and its impact on the integrity of leaders. Our study has important implications for theory and practice.</p>","PeriodicalId":29886,"journal":{"name":"Business Ethics the Environment & Responsibility","volume":"35 1","pages":"3-16"},"PeriodicalIF":4.2,"publicationDate":"2025-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"145891438","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

How and When Does Unethical Pro-Organizational Behavior Lead to Organizational Deviance? A Moderated Dual-Path Model 不道德的亲组织行为如何以及何时导致组织偏差？一个有调节的双路径模型

IF 4.2 2区哲学

Business Ethics the Environment & Responsibility Pub Date : 2024-12-27 DOI: 10.1111/beer.12776

Taolin Wang, Hao Qu, Guanglei Zhang, Hao Zhou, Fengwen Chen, Yong Zhang

{"title":"How and When Does Unethical Pro-Organizational Behavior Lead to Organizational Deviance? A Moderated Dual-Path Model","authors":"Taolin Wang, Hao Qu, Guanglei Zhang, Hao Zhou, Fengwen Chen, Yong Zhang","doi":"10.1111/beer.12776","DOIUrl":"https://doi.org/10.1111/beer.12776","url":null,"abstract":"<div>\u0000 \u0000 <p>Previous research on the detrimental consequences of employees' unethical pro-organizational behaviors (UPB) has been based mainly on cognitive dissonance theory. The authors suggest that moral disengagement theory and cognitive dissonance theory can be used to explain the negative effects of UPB. We conducted two studies, including a scenario experiment and a survey, to test the mediating roles of moral identity and moral disengagement and the moderating role of performance pressure in the relationship between UPB and organizational deviance. The results revealed that UPB impacts organizational deviance through moral identity and moral disengagement and that distinct psychological reactions are differentially moderated by performance pressure. Employees who face low levels of performance pressure are more receptive to the effects of moral identity; in contrast, employees who face high levels of performance pressure are more receptive to the effects of moral disengagement. The theoretical and managerial implications of this research are discussed.</p>\u0000 </div>","PeriodicalId":29886,"journal":{"name":"Business Ethics the Environment & Responsibility","volume":"34 4","pages":"2408-2422"},"PeriodicalIF":4.2,"publicationDate":"2024-12-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144843571","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

How Has the COVID-19 Crisis Affected the Link Between ESG Disclosure and Firm Value? A Two-Level Analysis of European Listed Companies COVID-19危机如何影响ESG披露与公司价值之间的联系？欧洲上市公司的两层次分析

IF 4.2 2区哲学

Business Ethics the Environment & Responsibility Pub Date : 2024-12-16 DOI: 10.1111/beer.12771

Aziza Garsaa

{"title":"How Has the COVID-19 Crisis Affected the Link Between ESG Disclosure and Firm Value? A Two-Level Analysis of European Listed Companies","authors":"Aziza Garsaa","doi":"10.1111/beer.12771","DOIUrl":"https://doi.org/10.1111/beer.12771","url":null,"abstract":"<div>\u0000 \u0000 <p>This paper examines the impact of environmental, social and governance (ESG) disclosure scores on the firm value of European listed companies before, during and after the COVID-19 pandemic. Using a two-level model and a unique dataset of 264 multinational firms covering the period 2019–2022, we find a negative relationship between ESG disclosure scores and firm value. Nevertheless, the effect of the social and environmental disclosure scores disappears during the crisis, and returns negative during the recovery period. Almost all empirical studies to date have found the inverse effect, suggesting that even though ESG transparency can improve firm reputation, it can also damage it and reduce firm value. We also show that firm-specific factors remain the biggest source of variability in firm value, even during the crisis. Thus, this paper contributes to the existing literature by suggesting that the impact of ESG disclosure on firm value may vary depending on the economic and financial context in which firms operate. More specifically, it shows that the benefits of ESG disclosure, namely the reduction of agency costs, stakeholder trust, and firm legitimacy, which are expected to increase firm value, may not have the predicted effect in a crisis context. Consequently, these findings provide both an empirical and a theoretical contribution to the existing literature on agency theory, signal theory, and legitimacy theory.</p>\u0000 </div>","PeriodicalId":29886,"journal":{"name":"Business Ethics the Environment & Responsibility","volume":"34 4","pages":"2390-2407"},"PeriodicalIF":4.2,"publicationDate":"2024-12-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144843327","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

High-Speed Rail Opening and Corporate Environmental Responsibility Performance: Analysis of Talent Aggregation and Supervisory Pressure 高铁开通与企业环境责任绩效：人才集聚与监管压力分析

IF 4.2 2区哲学

Business Ethics the Environment & Responsibility Pub Date : 2024-12-15 DOI: 10.1111/beer.12770

Kun Luo, Xiaoya Liu, Xiaolu Wang, Lei Ye

{"title":"High-Speed Rail Opening and Corporate Environmental Responsibility Performance: Analysis of Talent Aggregation and Supervisory Pressure","authors":"Kun Luo, Xiaoya Liu, Xiaolu Wang, Lei Ye","doi":"10.1111/beer.12770","DOIUrl":"https://doi.org/10.1111/beer.12770","url":null,"abstract":"<div>\u0000 \u0000 <p>The existing literature has explored the impact of high-speed rail (HSR) opening on macrolevel environmental performance. However, few studies have validated its effects on microlevel corporate environmental responsibility performance. Therefore, on the basis of data from Chinese A-share listed companies from 2011 to 2020, we examine the relationship between HSR opening and corporate environmental responsibility performance, along with the underlying reasons for this relationship. Our research reveals that HSR opening can significantly improve the corporate environmental responsibility performance. Talent aggregation and supervisory pressure constitute the two main channels that explain the positive relationship. Furthermore, the results of heterogeneity tests indicate that this positive effect is more significant in cities with larger populations and administrative centers, as well as in nonpolluting industries and companies certified through ISO14001 environmental management systems. This paper confirms that HSR opening contributes to generating positive externalities for firms and provides valuable insights into improving and understanding corporate environmental responsibility performance.</p>\u0000 </div>","PeriodicalId":29886,"journal":{"name":"Business Ethics the Environment & Responsibility","volume":"34 4","pages":"2373-2389"},"PeriodicalIF":4.2,"publicationDate":"2024-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144843474","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

Environmental Concern of Owner-Managers and Environmental Practices of SMEs: A Typology Considering Size and Sector-Specific Environmental Regulations 中小企业业主管理者的环境关注与环境实践：一个考虑规模和行业特定环境法规的类型学

IF 4.2 2区哲学

Business Ethics the Environment & Responsibility Pub Date : 2024-12-12 DOI: 10.1111/beer.12772

Anthony Vandersteene

{"title":"Environmental Concern of Owner-Managers and Environmental Practices of SMEs: A Typology Considering Size and Sector-Specific Environmental Regulations","authors":"Anthony Vandersteene","doi":"10.1111/beer.12772","DOIUrl":"https://doi.org/10.1111/beer.12772","url":null,"abstract":"<div>\u0000 \u0000 <p>Previous works have highlighted that small and medium-sized enterprises (SMEs) are responsible for approximately 60%–70% of European industrial pollution, which has led scholars to investigate whether owner-managers, the most influential decision-makers in SMEs, actually care about environmental issues. Although existing works have identified various antecedents of owner-managers' environmental concern, limited attention has been paid to understand how they could turn such environmental concern into environmental practices. Therefore, the present research explores how owner-managers' environmental concern influences the environmental practices of SMEs, whereas considering the effects of company size and sector-specific environmental regulations. Relying on interviews with 19 Belgian SME owner-managers, we contribute to the existing literature by providing a typology classifying SMEs' environmental practices according to their owner-managers' environmental concern and considering company size and environmental sectoral regulations. Four profiles emerge from this typology: climate change champions, green opportunists, eco-compliant followers and routine entrepreneurs. This typology highlights the fact that micro-enterprises are more likely to adopt environmental practices when they are mandatory. In contrast, the adoption of environmental practices is more likely to result from owner-managers' environmental concern in small to medium-sized firms.</p>\u0000 </div>","PeriodicalId":29886,"journal":{"name":"Business Ethics the Environment & Responsibility","volume":"34 4","pages":"2356-2372"},"PeriodicalIF":4.2,"publicationDate":"2024-12-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144843297","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