Society and Business Review最新文献

{"title":"Simple doable goals: a roadmap for multinationals to help achieve the UN’s sustainable development goals","authors":"Ishwar Haritas, Arindam Das","doi":"10.1108/sbr-06-2022-0167","DOIUrl":"https://doi.org/10.1108/sbr-06-2022-0167","url":null,"abstract":"\u0000Purpose\u0000This paper aims to present an approach for business organizations, especially multinational enterprises (MNEs), to pivot their focus from the United Nations sustainable development goals (UN SDGs) to simple doable goals (SDoGs) so that the probability of impactful and sustainable outcomes increases significantly.\u0000\u0000\u0000Design/methodology/approach\u0000Through multilevel analyses, the paper identifies the current challenges in the firm-level implementation of the SDGs. Consequently, it synthesizes an integrated solution that can help MNEs create sustainable business models, contributing to realizing the SDGs.\u0000\u0000\u0000Findings\u0000The sporadic and chaotic adoption of SDGs and ambiguous outcomes reported by businesses are due to the following: SDG adoption choices are driven by the materiality effect; the differences between the UN-defined government targets and business-level targets, often chosen by businesses on their own, make an aggregation of performances infeasible; lack of validation of the firm-level reporting leads to “greenwashing”; focusing less on business model transformation and more on reporting hinders the achievement of true sustainability; and lack of coordination and integration in actionizing among stakeholders limits the holistic change that the SDGs are expected to bring to society. Based on the Prêt à faire – Gestalt matrix, the proposed framework shifts the organization’s focus to the fundamental aspects of the purpose, strategy and business sustainability, and demonstrates how the resultant SDoGs effectively contribute to the realization of the SDGs. The matrix in the framework classifies an MNE based on its overall organizational readiness to seize business opportunities and helps pursue a course of action toward true sustainability.\u0000\u0000\u0000Originality/value\u0000The guidelines from the proposed framework offer different strategic paths for the MNE to achieve parity, temporary advantage, and, finally, sustained competitive advantage. This transformative approach enables businesses to develop their roadmaps for achieving business sustainability and supporting the realization of the SDGs.\u0000","PeriodicalId":44608,"journal":{"name":"Society and Business Review","volume":null,"pages":null},"PeriodicalIF":3.2,"publicationDate":"2023-04-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41689042","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":"Evolutionary influences on corporate social responsibility literature: a review and prognosis","authors":"Varun Elembilassery","doi":"10.1108/sbr-05-2022-0136","DOIUrl":"https://doi.org/10.1108/sbr-05-2022-0136","url":null,"abstract":"\u0000Purpose\u0000The purpose of this paper is to understand the evolutionary influences on corporate social responsibility (CSR) literature at a global level and propose the future studies required to enhance the CSR literature.\u0000\u0000\u0000Design/methodology/approach\u0000This paper combines the methodologies of narrative review and historical analysis. Drawing on the archival information, this paper synthesises data from multiple sources to bring out an enhanced understanding of the external influences on the development of CSR literature.\u0000\u0000\u0000Findings\u0000The findings suggest that the CSR literature in the previous decades has been influenced by several management domains like strategic management, marketing management and organisational behaviour. The future research is likely to be more influenced by the perspectives of national business system, politico-legal context and practical considerations related to implementation.\u0000\u0000\u0000Practical implications\u0000This review paper presents a case for studying the practical aspects of CSR implementation and the changing nature of the external context of CSR.\u0000\u0000\u0000Originality/value\u0000The paper offers unique value by combining different review methodologies and abstraction at a global level. This paper is a significant addition to better understand the impact of business events on the progress of CSR and the external influence on CSR literature.\u0000","PeriodicalId":44608,"journal":{"name":"Society and Business Review","volume":null,"pages":null},"PeriodicalIF":3.2,"publicationDate":"2023-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46689953","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":"Organizational incivility: a conceptual framework","authors":"Anselmo Ferreira Vasconcelos","doi":"10.1108/sbr-08-2022-0209","DOIUrl":"https://doi.org/10.1108/sbr-08-2022-0209","url":null,"abstract":"\u0000Purpose\u0000Overall, the purpose of this paper is to define and delineate the meaning of the concept of Organizational Incivility (OI) by examining its features, scope and implications. Furthermore, it depicts a set of research propositions aiming to guide future research.\u0000\u0000\u0000Design/methodology/approach\u0000Toward this end, this paper draws upon the literature of workplace incivility, unethical behavior, organizational dark side behavior and corporate social irresponsibility, which have been examined through distinct theoretical streams and frames them under the lens of OI concept. The ensuing analysis focuses on some well-known business-cases and their tragic consequences. In doing so, it also argues that the OI concept provides a solid theoretically based framework about how uncivil mindset have been specifically shaped at the organizational level.\u0000\u0000\u0000Findings\u0000Overall, it is proposed that OI is a by-product of conscious (bad) decisions in which the organizational leaderships are allured, at some point and for distinct reasons, to embrace moral disengagement and unethical choices. In doing so, the organizations overlook or neglect their commitments to society’s well-being and environmental preservation. As a result, the organizations start to play a dirty game without any sense of respect for those that rely on them (i.e. consumers and citizens).\u0000\u0000\u0000Practical implications\u0000The implementation of strict ethical codes and governance measures have proved not to be enough to contain the OI practices. In this regard, organizational leaderships should question themselves if their companies are truly aligned with a civilized conduct. In turn, government agencies, federal laws and institutions dedicated to preserve people’s well-being should play a more incisive role by identifying and stifling the organizational dark side.\u0000\u0000\u0000Originality/value\u0000On the face of it, it is argued that a myriad of demonstrations of organizational dark side that are identified worldwide can be theoretically explored through the lens of OI and therein lies the major contribution of this work. More specifically, it demonstrates that incivility can go, in fact, beyond organization frontiers spilling over the stakeholders in a negative manner and damaging the interactions. Further, it also contributes to theory by suggesting that OI is a process carefully designed by the organizational leaderships to achieve obscure goals and/or darker purposes.\u0000","PeriodicalId":44608,"journal":{"name":"Society and Business Review","volume":null,"pages":null},"PeriodicalIF":3.2,"publicationDate":"2023-02-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48213253","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":"Connectedness between low carbon portfolios, economy and finance: the role of pandemic crisis and Ukrainian war","authors":"V. Gabriel, M. E. Neves, Elisabete S. Vieira, P. Reis","doi":"10.1108/sbr-06-2022-0179","DOIUrl":"https://doi.org/10.1108/sbr-06-2022-0179","url":null,"abstract":"\u0000Purpose\u0000The purpose of this work is to study the connections generated between stock market indices, representing firms whose practices focus on fighting climate change and several global risk factors in accordance with the sustainability objectives defined in the 2030 Agenda. An endogenous perspective is adopted, considering the spillovers generated within the low carbon stock market sector, as well as the latter’s exposure to exogenous shocks of an economic and financial nature.\u0000\u0000\u0000Design/methodology/approach\u0000This work uses a multivariate model of dynamic correlation (GARCH-corrected dynamic conditional correlation [cDCC]), which can accompany the correlations generated over time.\u0000\u0000\u0000Findings\u0000Considering five low carbon indices, representing various parts of the world, and four global macro-economic and financial variables, over a period of approximately eight years, it was possible to understand that the variables studied transmit between each other a statistically significant spillover. The period of the pandemic crisis shows a sharp increase in the information transmission process. It was also possible to conclude that some global variables are risk factors, performing the role of transmission channels for the spillover effects to low carbon indices, increasing the risk of contagion and reducing the possibilities of diversifying the investment portfolio.\u0000\u0000\u0000Originality/value\u0000Firstly, this work analyses the connection and spillover effects between low carbon indices. Secondly, considers an extended sample covering different market phases, particularly that of the pandemic crisis and the Ukrainian War, creating conditions to compare connection patterns between those indices. Thirdly, it studies the variable influence over time of global risk factors in the transmission of spillover between low carbon indices.\u0000","PeriodicalId":44608,"journal":{"name":"Society and Business Review","volume":null,"pages":null},"PeriodicalIF":3.2,"publicationDate":"2023-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45545882","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":"Prudence as an ethical foundation for risk management","authors":"Alasdair Marshall, U. Ojiako, Tony Abdoush, N. Vasilakos, M. Chipulu","doi":"10.1108/sbr-09-2022-0244","DOIUrl":"https://doi.org/10.1108/sbr-09-2022-0244","url":null,"abstract":"\u0000Purpose\u0000This paper aims to draw on historical conceptions of true and false prudence within the broader context of virtue ethics ideas, to create a prudence framework for developing risk-and-ethics cultures in organisations.\u0000\u0000\u0000Design/methodology/approach\u0000The authors use a theoretical analytical approach as a means of examining plausible representations of risk as ethical practice.\u0000\u0000\u0000Findings\u0000While the ethical ideal of true prudence is explained primarily with reference to psychological theories of generativity, false prudence is explained as undesirable, primarily with reference to psychological problems of narcissism and the broader dark triad. True and false prudence are represented as centring upon very different motivations for foresight, each of which might set the cultural tone for organisational risk management.\u0000\u0000\u0000Originality/value\u0000This paper’s main contribution is therefore to call attention to the benefits for organisations of reflecting upon differences between true and false prudence when planning the risk management they want.\u0000","PeriodicalId":44608,"journal":{"name":"Society and Business Review","volume":null,"pages":null},"PeriodicalIF":3.2,"publicationDate":"2023-01-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47568226","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 and satisfaction in service industries: a systematic review and integrative framework","authors":"Elaheh Mohammadi, G. Vagnani, Hossein Maleki","doi":"10.1108/sbr-05-2022-0133","DOIUrl":"https://doi.org/10.1108/sbr-05-2022-0133","url":null,"abstract":"\u0000Purpose\u0000The present study aims to explore the concepts involved in the relationship between corporate social responsibility (CSR) and customer and employee satisfaction in service industries.\u0000\u0000\u0000Design/methodology/approach\u0000The research literature over the recent decade has been analyzed using a systematic review. Through thematic analysis and coding the findings of the final selected articles, the authors presented an integrative framework of the relationship between CSR and the satisfaction of critical stakeholders of service companies, namely, customers and employees.\u0000\u0000\u0000Findings\u0000The research framework encompasses six main categories called CSR, satisfaction, moderators, conditional variables, contextual variables and satisfaction outcomes. All categories but CSR are divided into customer and employee sections to make the research framework further comprehensible.\u0000\u0000\u0000Practical implications\u0000The results show that in service industries, employees need as much attention as customers, and CSR efforts to satisfy customers and employees can lead to several positive outputs for companies.\u0000\u0000\u0000Social implications\u0000Failure of service companies to commit to their social responsibility may harm the environment, society’s ethics and laws and long-term corporate profitability. On the other hand, adherence to CSR can lead to social development and economic growth.\u0000\u0000\u0000Originality/value\u0000This study is one of the most comprehensive studies in the field of CSR and satisfaction, which simultaneously considers the two key stakeholders of a service company. In addition, it provides valuable avenues for further studies.\u0000","PeriodicalId":44608,"journal":{"name":"Society and Business Review","volume":null,"pages":null},"PeriodicalIF":3.2,"publicationDate":"2023-01-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47343931","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":"Environmental, social and governance (ESG) performance and firm performance in India","authors":"S. G. Maji, Prachi Lohia","doi":"10.1108/sbr-06-2022-0162","DOIUrl":"https://doi.org/10.1108/sbr-06-2022-0162","url":null,"abstract":"\u0000Purpose\u0000This paper aims to investigate the impact of environmental, social and governance (ESG) performance on the firm performance of select Indian companies.\u0000\u0000\u0000Design/methodology/approach\u0000The present paper is a cross-section study based on secondary data with a sample of 222 Indian firms. The ESG performance for Indian companies is based on the Credit Rating Information Services of India Limited (CRISIL) ESG score, and the financial data are extracted from the ACE Equity database. Both accounting- and market-based measures of firm performance are used. Ordinary least squares and simultaneous quantile regression models are used for empirical investigation.\u0000\u0000\u0000Findings\u0000The study reveals that Indian firms focus much more on governance and social parameters than environmental ones. The results indicate that ESG performance and its components are positively associated with firm performance. The results of quantile regression show that the impact of ESG is different at different locations of the conditional distribution of firm performance and the positive impact is more pronounced at upper quantiles.\u0000\u0000\u0000Originality/value\u0000To the best of the authors’ knowledge, this is the first study in India based on the CRISIL ESG score for analyzing the ESG and firm performance relationship. Furthermore, in the Indian context, a modest attempt is made to study the influence of ESG performance at different locations of the distribution of firm performance by using quantile regression.\u0000","PeriodicalId":44608,"journal":{"name":"Society and Business Review","volume":null,"pages":null},"PeriodicalIF":3.2,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48362158","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":"Green perceived value and consumer attitudes in the light of the SDGs: a replication study from a developing economy","authors":"Stephen Mahama Braimah, G. Amoako, Aidatu Abubakari, G. O. Ampong, K. Ofori","doi":"10.1108/sbr-03-2022-0088","DOIUrl":"https://doi.org/10.1108/sbr-03-2022-0088","url":null,"abstract":"Purpose In the light of the UN’s Sustainable Development Goals, it is imperative for firms to adopt green practices. Green marketing is currently attracting the attention of people all over the world due to the growing awareness of the link between environmental catastrophes and unsustainable human activities. However, some aspects of green marketing, including green product experience, trust, satisfaction and loyalty, remain underexplored. This study aims to assess how green product experience and trust in green labelling influence perceived value, satisfaction and loyalty towards green products. Design/methodology/approach Partial least squares-structural equation modelling was used to analyse data collected from a survey of 578 consumers in Ghana. Findings The results indicate that consumers’ green product experience influences their green product satisfaction, perceived value and loyalty; and that consumers’ trust in green labelling influenced their green product satisfaction and perceived value. Research limitations/implications This study contributes to the literature by providing useful insights into green product experience, trust in green labelling, green satisfaction and loyalty. The findings can assist brand and marketing managers in devising communication strategies that will generate the most beneficial perceived values of green products among targeted customers. Originality/value The study is among a few to examine the influence of green product experience and trust on perceived value, satisfaction and loyalty towards green products, particularly in the context of a developing economy.","PeriodicalId":44608,"journal":{"name":"Society and Business Review","volume":null,"pages":null},"PeriodicalIF":3.2,"publicationDate":"2022-12-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41684486","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 power of critical mass to make a difference: how gender diversity in board affect US corporate carbon performance","authors":"Mohamed Toukabri, Faouzi Jilani","doi":"10.1108/sbr-11-2021-0224","DOIUrl":"https://doi.org/10.1108/sbr-11-2021-0224","url":null,"abstract":"\u0000Purpose\u0000This study aims to examine the impact of board gender diversity on company greenhouse gas (GHG) performance, the influence of a critical mass of women on boards on carbon performance (CP) score and its three components separately (Scope 1, Scope 2 and Scope 3). This study examines the presence of institutional investors as a contingent factor that intensifies the effectiveness of the critical mass of female directors on CP.\u0000\u0000\u0000Design/methodology/approach\u0000Using a sample of the US companies listed on Securities and Exchange Commission for the period 2011–2018 and making a total of 2416 observations. This study shows that reaching a critical mass of female board members enhances the level of CP. In addition, this study finds that the presence of institutional investors positively moderates this relationship.\u0000\u0000\u0000Findings\u0000The main results suggest that there is a nonlinear relationship between a critical mass of women directors and CP, and that institutional investors play a strategic role in shaping this relationship. The effect of institutional investors on the three components of CP is also analyzed.\u0000\u0000\u0000Research limitations/implications\u0000This research is characterized by the methodology adopted for a quantitative variable for measuring CP. Indeed, other research the proxies related to carbon measurements are often used as a simple binary variable. This study verifies the harmony of the theory of critical mass measuring diversity within the board of directors, the presence of institutional investors on GHG emissions (Scope 1, Scope 2 and Scope 3), unlike previous studies (Tingbani et al., 2020; Nuber and Velte, 2021) which only focus on the two measures of carbon emissions (Scope 1 and Scope 2).\u0000\u0000\u0000Originality/value\u0000This study shows identically that gender diversity on the board must reach a critical mass of three women directors to motivate and influence CP. We fill the gap in previous research regarding the role played by the institutional environment of the firm in improving CP. Third, this study highlights the relevance of having a critical mass of pressure-resistant female directors on boards due to their engagement in climate change issues and CP.\u0000","PeriodicalId":44608,"journal":{"name":"Society and Business Review","volume":null,"pages":null},"PeriodicalIF":3.2,"publicationDate":"2022-12-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47347486","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":"Does GRI compliance moderate the impact of sustainability disclosure on firm value?","authors":"S. J, Suprabha K.R., K. Prasad","doi":"10.1108/sbr-06-2022-0172","DOIUrl":"https://doi.org/10.1108/sbr-06-2022-0172","url":null,"abstract":"\u0000Purpose\u0000This paper aims to examine the moderating role of global reporting initiative (GRI) compliance in the association between sustainability reporting and firm value.\u0000\u0000\u0000Design/methodology/approach\u0000This study investigates a sample of 223 manufacturing firms, encompassing 11 industries from 2010 to 2019. Using GRI compliance as a moderator, the authors employed a generalized method of moments model to study how sustainability disclosure impacts firm value.\u0000\u0000\u0000Findings\u0000The results indicate a positive and significant association between sustainability disclosure and firm value. This study reveals that GRI compliance moderates the relationship between sustainability disclosure and firm value, such that firm value increases when the firm adopts GRI in sustainability reporting.\u0000\u0000\u0000Originality/value\u0000No prior studies have examined GRI compliance's direct and moderating effects on the association between sustainability disclosures and firm value in the Indian manufacturing sector. This study is also valuable for the managers and industry to understand the significance of implementing voluntary sustainability disclosure practices and being GRI compliant.\u0000","PeriodicalId":44608,"journal":{"name":"Society and Business Review","volume":null,"pages":null},"PeriodicalIF":3.2,"publicationDate":"2022-12-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49556192","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}