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Corporate Social Responsibility (CSR) eJournal最新文献

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Joining Forces: The Spillover Effects of EPA Enforcement Actions and the Role of Socially Responsible Investors 联合力量:环境保护署执法行动的溢出效应和社会责任投资者的作用
Corporate Social Responsibility (CSR) eJournal Pub Date : 2021-09-26 DOI: 10.2139/ssrn.3936584
S. Dasgupta, Thanh D. Huynh, Ying Xia
{"title":"Joining Forces: The Spillover Effects of EPA Enforcement Actions and the Role of Socially Responsible Investors","authors":"S. Dasgupta, Thanh D. Huynh, Ying Xia","doi":"10.2139/ssrn.3936584","DOIUrl":"https://doi.org/10.2139/ssrn.3936584","url":null,"abstract":"\u0000 We find that firms reduce toxic emissions at their local plants following EPA enforcement actions against nearby plants operated by peer firms that compete in the same product market. These reductions are more pronounced for plants located near socially responsible mutual funds (SRMFs) that hold these plants’ parent firms’ shares. Close proximity to SRMFs is associated with real investment in abatement measures to mitigate emissions. While plants increase emissions again in the long run, such reversals do not occur in plants located near SRMFs. Taken together, our results suggest that local SRMFs complement EPA enforcement in influencing plants’ emissions.","PeriodicalId":388011,"journal":{"name":"Corporate Social Responsibility (CSR) eJournal","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125913844","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}
引用次数: 5
Media, Reputational Risk, and Bank Loan Contracting 媒体、声誉风险与银行贷款合同
Corporate Social Responsibility (CSR) eJournal Pub Date : 2021-09-20 DOI: 10.2139/ssrn.3737362
L. Becchetti, I. Hasan, Stefano Manfredonia
{"title":"Media, Reputational Risk, and Bank Loan Contracting","authors":"L. Becchetti, I. Hasan, Stefano Manfredonia","doi":"10.2139/ssrn.3737362","DOIUrl":"https://doi.org/10.2139/ssrn.3737362","url":null,"abstract":"This paper investigates how reputational risk arising from traditional and online media coverage of Corporate Social Irresponsibility (CSI) conducts affects the cost of borrowing. It reports that negative media attention has a significant and positive effect on bank loan costs. The result is robust to endogeneity concerns and alternative measures of key variables. It as well analyses other factors that can mitigate or amplify this effect. It reveals that the impact of negative media attention is more severe if the misconduct involves borrowers with high Corporate Social Responsibility (CSR) reputations. The findings also show that when prior lending relationships exist between the lead arranger and the borrower, the impact is smaller.","PeriodicalId":388011,"journal":{"name":"Corporate Social Responsibility (CSR) eJournal","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114626269","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}
引用次数: 4
The Governance of Enterprise and Supplier Development 企业和供应商发展的治理
Corporate Social Responsibility (CSR) eJournal Pub Date : 2021-09-08 DOI: 10.2139/ssrn.3920016
S. Tshabalala
{"title":"The Governance of Enterprise and Supplier Development","authors":"S. Tshabalala","doi":"10.2139/ssrn.3920016","DOIUrl":"https://doi.org/10.2139/ssrn.3920016","url":null,"abstract":"The phrase “Local is Lekker” is very common in South African business but what does it really mean? In the context of this article, it encapsulates the importance of Enterprise and Supplier Development ‘ESD’, insofar as the relationship between small, medium and large businesses cooperating and in synergy for mutual economic benefit. The developmental aspect of this relationship is underpinned by the deliberate purchasing, sourcing and procuring of goods and services from local suppliers with competitive costs onto the supply chain. The pivotal role played by ESD is the creation of new business opportunities and entrepreneurial growth which results to job creation in marginalised communities, previously prohibited from large scale or full-fledged economic participation. While, local suppliers are profitable for large businesses, they certainly create socio-economic relief and boost local economic activity.","PeriodicalId":388011,"journal":{"name":"Corporate Social Responsibility (CSR) eJournal","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-09-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116262934","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}
引用次数: 0
Corruption and CSR: New Evidence from China’s Anti-Corruption Campaign 腐败与企业社会责任:来自中国反腐败运动的新证据
Corporate Social Responsibility (CSR) eJournal Pub Date : 2021-08-23 DOI: 10.2139/ssrn.3909482
Juncheng Hu, Janice Hollindale, Lijuan Zhang
{"title":"Corruption and CSR: New Evidence from China’s Anti-Corruption Campaign","authors":"Juncheng Hu, Janice Hollindale, Lijuan Zhang","doi":"10.2139/ssrn.3909482","DOIUrl":"https://doi.org/10.2139/ssrn.3909482","url":null,"abstract":"The general intuition is that corporate corruption, as a violation of legal and ethical principles, is contrary to corporate social responsibility (CSR), which signifies firms’ willingness to do the right things. However, we find evidence of the opposite in China—corruption positively influences CSR performance. Using a difference-in-differences model that exploits China’s 2012 anti-corruption campaign as a shock, we find that an exogenous decrease in corruption leads to a reduction in CSR performance. Further triple difference estimations suggest that the reduction in CSR performance is more pronounced when firms have high-political-ranking and high-compensated managers. We offer novel evidence that CSR in China is a window-dressing tool to mask corruption.","PeriodicalId":388011,"journal":{"name":"Corporate Social Responsibility (CSR) eJournal","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130105286","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}
引用次数: 1
Opioid Crisis Effects On Municipal Finance 阿片类药物危机对市政财政的影响
Corporate Social Responsibility (CSR) eJournal Pub Date : 2021-04-14 DOI: 10.2139/ssrn.3448082
K. Cornaggia, John E. Hund, Giang Nguyen, Zihan Ye
{"title":"Opioid Crisis Effects On Municipal Finance","authors":"K. Cornaggia, John E. Hund, Giang Nguyen, Zihan Ye","doi":"10.2139/ssrn.3448082","DOIUrl":"https://doi.org/10.2139/ssrn.3448082","url":null,"abstract":"\u0000 We investigate the effects of opioid abuse on municipal finance. We employ instrumental variables, border discontinuity difference-in-differences regressions, and coarsened exact matching to identify consistent causal effects, while controlling for variation in economic conditions and demographics. Opioid abuse lowers credit ratings, increases new offer yields, and reduces bond issuance. Reversal of these effects following effective antiopioid legislation further supports causality. Differential effects due to investor heterogeneity suggest that opioid abuse affects municipal finance through a capital supply channel. Overall, we conclude that local opioid abuse impedes municipalities’ access to capital and thus hurts their ability to provide public services and infrastructure.","PeriodicalId":388011,"journal":{"name":"Corporate Social Responsibility (CSR) eJournal","volume":"45 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133739727","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}
引用次数: 32
The “Value” of a Public Benefit Corporation 公益公司的“价值
Corporate Social Responsibility (CSR) eJournal Pub Date : 2021-04-14 DOI: 10.4337/9781789902914.00011
Jill E. Fisch, Steven Davidoff Solomon
{"title":"The “Value” of a Public Benefit Corporation","authors":"Jill E. Fisch, Steven Davidoff Solomon","doi":"10.4337/9781789902914.00011","DOIUrl":"https://doi.org/10.4337/9781789902914.00011","url":null,"abstract":"We examine the “value” a PBC form provides for publicly-traded corporations. We analyze the structure of the PBC form and find that other than requiring a designated social purpose it does not differ significantly in siting control and direction with shareholders. We also examine the purpose statements in the charters of the most economically significant PBCs. We find that, independent of structural limitations on accountability, these purpose statements are, in most cases, too vague and aspirational to be legally significant, or even to serve as a reliable checks on PBC behavior. We theorize, and provide evidence, that without a legal or structural tool for binding a PBC to specific social objectives, the operational decisions of the publicly traded PBC may be subject to change according to the vision and preferences of individual officers, directors and shareholders. Our conclusions provide support for a more defined and enforceable PBC purpose statement for publicly-traded PBCs. Otherwise, publicly-traded PBCs are likely to operate no differently than traditional, publicly-traded corporations.","PeriodicalId":388011,"journal":{"name":"Corporate Social Responsibility (CSR) eJournal","volume":"106 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122600504","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}
引用次数: 1
Does Firm-Level Political Risk Influence Corporate Social Responsibility (CSR)? Evidence from Earnings Conference Calls 企业层面的政治风险是否影响企业社会责任?来自收益电话会议的证据
Corporate Social Responsibility (CSR) eJournal Pub Date : 2021-03-09 DOI: 10.2139/ssrn.3800701
Pattanaporn Chatjuthamard, Sirimon Treepongkaruna, P. Jiraporn, Napatsorn Jiraporn
{"title":"Does Firm-Level Political Risk Influence Corporate Social Responsibility (CSR)? Evidence from Earnings Conference Calls","authors":"Pattanaporn Chatjuthamard, Sirimon Treepongkaruna, P. Jiraporn, Napatsorn Jiraporn","doi":"10.2139/ssrn.3800701","DOIUrl":"https://doi.org/10.2139/ssrn.3800701","url":null,"abstract":"Exploiting a novel measure of firm-level political risk based on earnings conference calls, we explore the effect of political exposure on corporate social responsibility (CSR). We show that firms more exposed to political risk invest significantly more in CSR activities. This finding is consistent with the risk-mitigation hypothesis, which posits that CSR produces moral capital that safeguards the firm in case of a negative event. Hence, firms exposed to more political risk engage in more CSR activities to take advantage of its insurance-like effect. An increase in political exposure by one standard deviation raises CSR engagement by 27.95%.","PeriodicalId":388011,"journal":{"name":"Corporate Social Responsibility (CSR) eJournal","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123076928","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}
引用次数: 23
The Use of Digital Media for Marketing, CSR Communication and Stakeholder Engagement 利用数字媒体进行营销、企业社会责任传播和利益相关者参与
Corporate Social Responsibility (CSR) eJournal Pub Date : 2021-02-19 DOI: 10.1108/978-1-80071-264-520211010
C. Troise, M. Camilleri
{"title":"The Use of Digital Media for Marketing, CSR Communication and Stakeholder Engagement","authors":"C. Troise, M. Camilleri","doi":"10.1108/978-1-80071-264-520211010","DOIUrl":"https://doi.org/10.1108/978-1-80071-264-520211010","url":null,"abstract":"The latest advances in digital technologies have changed the way companies communicate with their stakeholders. This chapter explores the businesses’ usage of digital communication channels. It focuses on their utilization of social media for marketing and promotion of products, corporate social responsibility (CSR) practices and stakeholder engagement with financial stakeholders. An exploratory study was carried out on a sample of 167 Italian businesses. It investigated the companies’ websites and their social media accounts. The findings suggest that the Italian businesses are using various social media networks for corporate communication purposes. This descriptive research shows that they are utilizing Facebook, LinkedIn and YouTube, among others, to communicate commercial information and to promote their business. Moreover, they are using Instagram and Twitter to raise awareness about their CSR initiatives. In conclusion, this chapter implies that marketers need to carefully coordinate the use of different digital tools to ensure that they reach their target audiences in an effective manner.","PeriodicalId":388011,"journal":{"name":"Corporate Social Responsibility (CSR) eJournal","volume":"54 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-02-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130740264","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}
引用次数: 41
Economic Democracy at Work: Why (and How) Workers Should Be Representated on U.S. Corporate Boards 工作中的经济民主:为什么(以及如何)工人应该在美国公司董事会中有代表
Corporate Social Responsibility (CSR) eJournal Pub Date : 2021-02-15 DOI: 10.2139/ssrn.3476669
Lenore M. Palladino
{"title":"Economic Democracy at Work: Why (and How) Workers Should Be Representated on U.S. Corporate Boards","authors":"Lenore M. Palladino","doi":"10.2139/ssrn.3476669","DOIUrl":"https://doi.org/10.2139/ssrn.3476669","url":null,"abstract":"Workers should have representation on corporate boards of directors in the United States, as employees are key stakeholders whose contribution is necessary for the success of innovative enterprises. The European model of codetermination has proven effective, yet it cannot be simply imported to the United States. Implementing such a reform in the 21st century U.S. context requires consideration of many key issues, including the appropriate mechanisms for worker-director election, representation, and organization. The article addresses the relationship between corporate law and labor law, including the restrictions on company-dominated labor organizations.","PeriodicalId":388011,"journal":{"name":"Corporate Social Responsibility (CSR) eJournal","volume":"97 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120952677","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}
引用次数: 4
CSR Restatements and the Contagion Effect: An Experimental Investigation of Issue Materiality and Intent 企业社会责任重述与传染效应:发行重要性与意图的实验研究
Corporate Social Responsibility (CSR) eJournal Pub Date : 2020-10-21 DOI: 10.2139/ssrn.3388115
Ann G. Backof, Eric M. Negangard, Jennifer Winchel
{"title":"CSR Restatements and the Contagion Effect: An Experimental Investigation of Issue Materiality and Intent","authors":"Ann G. Backof, Eric M. Negangard, Jennifer Winchel","doi":"10.2139/ssrn.3388115","DOIUrl":"https://doi.org/10.2139/ssrn.3388115","url":null,"abstract":"Investors are demanding more Corporate Social Responsibility (CSR) reporting, which has increased the prevalence of CSR disclosures. However, such disclosures are restated at high rates, leading to concerns about reliability. Using two experiments, we investigate how investors react to restatements of CSR disclosures. Results reveal that a negative CSR restatement is decision useful, whereby investors are less willing to invest in a company that corrects a significant overstatement of performance. We also find that features of the environment—the materiality of the CSR issue and the intentionality of the error—affect investors’ reactions to the restatement. Finally, our study demonstrates how CSR restatements affect investment judgments. Specifically, we provide evidence of a “contagion effect,” by which the credibility effects of a CSR restatement transfer to investors’ assessments of financial disclosures. These results inform regulators and practitioners concerned about the ramifications of errors in CSR reporting on nonprofessional investors’ judgments.","PeriodicalId":388011,"journal":{"name":"Corporate Social Responsibility (CSR) eJournal","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-10-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121701141","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}
引用次数: 1
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