SRPN: Sustainable Business (Topic)最新文献

{"title":"Bridging the Gap: Organisational Value Frames and Sustainable Alliance Portfolios","authors":"Tulin Dzhengiz","doi":"10.3934/gf.2020018","DOIUrl":"https://doi.org/10.3934/gf.2020018","url":null,"abstract":"Research on sustainability-oriented partnerships focused either on inter-firm or cross-sector partnerships separately and often took the partnership as a level of analysis. As opposed to the partnership level, the firm-level analysis that investigates portfolios of sustainability-oriented partnerships were brought forward by only a few studies. By drawing on the literature of alliance portfolios, this paper builds the notion of “sustainable alliance portfolio” further to move scholarly attention towards the bigger picture of firms’ partnership efforts for sustainability. Taking stock on the research that introduced organisational cognition to corporate sustainability which showed how partners’ value frames co-evolve, converge, diverge or fuse over time; this paper theorises how business case and paradoxical frames impact the configuration, management and development of sustainable alliance portfolios. Overall, this paper bridges the gap between two constructs-organisational value frames and sustainable alliance portfolios- and offers propositions for future research to draw attention to the under-theorised portfolios of sustainability-oriented partnerships.","PeriodicalId":387203,"journal":{"name":"SRPN: Sustainable Business (Topic)","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-10-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131202152","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Capital Market Effects of ESG Materiality Standards","authors":"Theresa Spandel, Frank Schiemann, Andreas G. F. Hoepner","doi":"10.2139/ssrn.3694285","DOIUrl":"https://doi.org/10.2139/ssrn.3694285","url":null,"abstract":"We investigate the capital market reaction in response to the publication of the Sustainability Accounting Standards Board’s (SASB) standards on the financial materiality of environmental, social, and governance (ESG) issues. Based on the argument that accounting mechanisms impact perceptions through precision, we expect the SASB standards’ classifications of ESG items as either financially material or financially immaterial to impact investors’ assessments of firms. We employ a pooled event study exploiting the staggered release of the sector-specific standards from 2013 to 2016. We find a negative capital market reaction following the standards’ publication for firms with low material ESG performance and a positive capital market reaction for firms with high material ESG performance. The reaction is stronger, in both magnitude and significance, for low-performing firms. Our findings indicate that voluntary non-financial accounting standards influence investors’ perceptions about firm value.","PeriodicalId":387203,"journal":{"name":"SRPN: Sustainable Business (Topic)","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-09-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130187924","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"An Environmentally Sustainable Closed-Loop Supply Chain Network Design under Uncertainty: Application of Optimization","authors":"M. Ahmed, S. Iqbal, Tazrin Jahan Priyanka, M. Arani, Mohsen Momenitabar, M. Billal","doi":"10.1007/978-3-030-66501-2_28","DOIUrl":"https://doi.org/10.1007/978-3-030-66501-2_28","url":null,"abstract":"","PeriodicalId":387203,"journal":{"name":"SRPN: Sustainable Business (Topic)","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-08-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130111714","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Corporate Social Responsibility Contract and the Impact of the Rating on Company Performance and Risk","authors":"Yuqing Zhao","doi":"10.2139/ssrn.3584046","DOIUrl":"https://doi.org/10.2139/ssrn.3584046","url":null,"abstract":"In this paper, I determine the compensation component of the corporate social responsibility (CSR) contract that can improve CSR rating the most by considering two types of the contract. Based on my results, I find that for objective contracts and subjective contracts, the best-performing component is ethical conduct and social responsibility respectively. In addition, I study how the CSR performance affects firm financial performance and financial risk. From the regression results, I can conclude that both large and small firms with high CSR ratings tend to have a better financial performance, in terms of ROA, and the impact of CSR on small firms tend to be slightly higher. The relationship between CSR performance and risk is not significant, which may be explained by several reasons mentioned at the end of the paper.","PeriodicalId":387203,"journal":{"name":"SRPN: Sustainable Business (Topic)","volume":"114 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-04-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124546935","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Evolving Role of Oil and Gas Companies in the Energy Industry","authors":"S. Al-Fattah","doi":"10.2139/ssrn.3569308","DOIUrl":"https://doi.org/10.2139/ssrn.3569308","url":null,"abstract":"This paper provides a review of the evolving role and characteristics of the global oil and gas companies, which increasingly come in a variety of flavors. It also surveys the different types of global oil and gas companies that include national oil companies (NOCs), international oil companies (IOCs), Independents, and oilfield services companies (OFSCs).<br><br>The continued rise of NOCs, accelerated by high oil prices, has seen the balance of control over most of the world’s hydrocarbon resources shift decisively in their favor. Their ability to access capital, human resources and technical services directly from oil field service companies, and to build in-house competencies, allows them to operate independently of Investor Owned Companies in most instances.<br><br>The demand on NOCs continues to evolve with the global energy landscape to reflect variations in demand, discovery of new ultra-deep water oil deposits, and national and geopolitical developments. NOCs, traditionally viewed as the custodians of their country's natural resources, have generally owned and managed the complete national oil and gas supply chain from upstream to downstream activities. Having secured their home base, NOCs have emerged as joint venture partners with the IOCs and increasingly as their competitors, seeking international upstream and downstream acquisition and asset targets. <br><br>The key question is whether this emerging landscape will undermine the sustainability of the IOC resource-ownership business model. Are the challenges of declining production in existing oil fields replacing oil and gas reserves in restricted access or higher cost areas, and the declining of the operating profit margins yet sufficient to reach a tipping point? <br>","PeriodicalId":387203,"journal":{"name":"SRPN: Sustainable Business (Topic)","volume":"142 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-04-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116456024","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Financial Management of Climate Change: A Mini-Review","authors":"S. Alshamsi, Haitham Nobanee","doi":"10.2139/ssrn.3538944","DOIUrl":"https://doi.org/10.2139/ssrn.3538944","url":null,"abstract":"Various business enterprises that embrace common expectations as a component of their corporate mechanisms are growing at an unprecedented rate. Increasing dependence on lifelong and sustainable practices by a company is core to the increasing interconnectedness and the business’s future value. This study seeks to explore the position of financial management in promoting sustainable business practices and development. In accordance with the assessments on different academic works, this study comes to terms that an effective financial management framework is crucial in enhancing corporate productivity while managing challenges of financial uncertainties. Further, the findings also show that allocating capital budgeting for the essence of sustainability reasons inspires competitive advantage of the firm; and that Islamic and Western financial models are impeccable sustainability strategies. The study concludes that financial management performs a core function in inspiring sustainable business practices and development.","PeriodicalId":387203,"journal":{"name":"SRPN: Sustainable Business (Topic)","volume":" 2","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-02-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"113951732","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Corporate Environmental Reputation: Exploring its Definitional Landscape","authors":"Gregorio Martín‐de Castro, Javier Amores‐Salvadó, J. E. Navas-López, R. M. Balarezo-Nuñez","doi":"10.1111/beer.12250","DOIUrl":"https://doi.org/10.1111/beer.12250","url":null,"abstract":"Despite its growing strategic importance, the concept of Corporate Environmental Reputation (CER) still lacks a specific definition and content delimitation in the literature. This fact, together with its difficult differentiation from other similar constructs, hides the key role of this construct in the connection between management and environmental studies and in the development of corporate environmental management strategies. To address this issue, in this research, we develop a literature review on CER conceptualisation, operationalisation and measurement, and analyse its main effects on firm competitiveness and performance drawing on the Institutional Theory and the resource&#8208;based view. As a result, we propose a CER definition, highlighting its main characteristics and drivers and delimitating it in relation to closely related concepts such as green corporate image and corporate environmental legitimacy.","PeriodicalId":387203,"journal":{"name":"SRPN: Sustainable Business (Topic)","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131212468","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Desafíos fiscales de los instrumentos financieros en las inversiones mineras transfronterizas (Tax Challenges of Financial Instruments in Cross-Border Mining Investments)","authors":"Patricio Masbernat, Gloria Ramos-Fuentes","doi":"10.2139/ssrn.3484321","DOIUrl":"https://doi.org/10.2139/ssrn.3484321","url":null,"abstract":"<b>Spanish Abstract:</b> Este artículo indaga sobre el uso ilícito de instrumentos de cobertura en negocios mineros internacionales, con la intención de transferir bases imponibles a otra jurisdicción o evitar o evadir obligaciones fiscales. Esta dividido en tres partes. Una Introducción, en la cual se explica cómo el problema es observado por varios actores que participan internacionalmente en el negocio minero. En la segunda parte, los autores exponen el trabajo de las organizaciones internacionales sobre la complejidad de los impuestos a la minería y los desafíos que hoy impone el proyecto BEPS de la OCDE, y más allá de eso, el desafío de financiar los objetivos de desarrollo sostenible propuestos por las Naciones Unidas . La tercera parte se divide en dos secciones. La primera expone la complejidad de los instrumentos fiscales posibles de usar en la tributación minera, y la segunda sección se refiere al uso de instrumentos financieros para evadir o eludir obligaciones fiscales. El artículo está escrito en español, pero toda la bibliografía citada está escrita en inglés.<br><br><b>English Abstract:</b> This paper inquires about the illicit use of hedging instruments in international mining businesses, intending to transfer tax bases to other jurisdiction or avoid or evading tax obligations. The paper is divided into three parts. An Introduction, in which is explained how the problem is observed by various actors that participate internationally in the mining business. In the second part, the authors expose the work of international organizations about the complexity of mining taxation and the challenges that are imposed today by the BEPS project of the OECD, and beyond that, the challenge of financing sustainable development goals proposed by the United Nations. The third part is divided into two sections. The first exposes the complexity of the tax instruments possible to use in mining taxation, and the second section refers to the use of financial instruments to evade or avoid tax obligations. The paper is written in Spanish, but all the bibliography cited is written in English.","PeriodicalId":387203,"journal":{"name":"SRPN: Sustainable Business (Topic)","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130773814","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"A Study on Financial Management in Promoting Sustainable Business Practices & Development","authors":"Hamda Alkaabi, Haitham Nobanee","doi":"10.2139/ssrn.3472415","DOIUrl":"https://doi.org/10.2139/ssrn.3472415","url":null,"abstract":"This study fundamentally suggests how financial management is imperative in the sustainability process. The research is based on the necessity of disclosure of sustainability reports, basing financial decisions on corporate sustainability in capital budgeting and related aspects and the measurement as well mitigation of sustainability risks. The connect between financial growth and sustainability is provided as well as case analysis of the Islamic and Western financial model systems broken down for the analysis of the relevance of the concepts in the real world. Finally, the research elaborates a predictive model guideline for distress identification and evaluation in various firms for various interest parties as a function of non-financial and macroeconomic elements.","PeriodicalId":387203,"journal":{"name":"SRPN: Sustainable Business (Topic)","volume":"88 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114262214","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Conceptual Building of Sustainable Financial Management & Sustainable Financial Growth","authors":"Al Reem Al Ahbabi, Haitham Nobanee","doi":"10.2139/ssrn.3472313","DOIUrl":"https://doi.org/10.2139/ssrn.3472313","url":null,"abstract":"Scholars argue that there is a link between sustainable business practices as well as sustainable development and financial management. Financial management is a tool that promotes sustainable business practices and sustainable financial growth for firms, if is well incorporated in the business operations. In this regard, this paper aims at utilizing recent research papers that elaborate further on this issue. We will incorporate the use of peer-reviewed journals. There is an abundance of research that explains the connection between financial management and sustainable business growth. This research found out that financial executives need to incorporate financial management to sustainability issues, address risks that impact on corporate sustainability, and understand the mutual relationship between sustainability practices and sustainable financial growth predicting corporate financial risks, and corporate sustainability reporting disclosure. This will allow financial management practices to be a tool for promoting sustainable business practices and sustainable development in the long-term of a business.","PeriodicalId":387203,"journal":{"name":"SRPN: Sustainable Business (Topic)","volume":"65 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125876994","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}