BUSINESS AND SOCIETY REVIEW最新文献

Moving Beyond Dialogic Communication: How Social Media Supports CSR Stakeholder Engagement Among German Climate Activists 超越对话沟通：社会媒体如何支持德国气候活动家的企业社会责任利益相关者参与

IF 1.8

BUSINESS AND SOCIETY REVIEW Pub Date : 2026-04-09 DOI: 10.1111/basr.70042

Silke Niehoff

{"title":"Moving Beyond Dialogic Communication: How Social Media Supports CSR Stakeholder Engagement Among German Climate Activists","authors":"Silke Niehoff","doi":"10.1111/basr.70042","DOIUrl":"10.1111/basr.70042","url":null,"abstract":"<p>In times of multiple environmental and social crises, corporate communication and engagement practices related to sustainability, summarized here under the umbrella concept of corporate social responsibility (CSR), are becoming increasingly important. Social media has the potential to support interaction between companies and their stakeholders in the context of CSR. However, the current form of social media is not designed to support dialogic interaction, making the realization of this potential difficult. Nevertheless, this study argues that social media can still fulfill functions that support stakeholder engagement for CSR. Although research often focuses on the effectiveness of corporate communication in eliciting responses on social media, stakeholders' perspectives on online communication have received less attention. This case study is based on nine interviews with German climate activists and analyzes stakeholder communication from their perspective. Drawing on the interviews and the critical tasks of stakeholder engagement outlined in the literature, this study identifies barriers to interaction between companies and stakeholders and proposes five alternative functions of social media in this context. These are (1.1) responsible agency and (1.2) being part of the climate (filter) bubble—finding allies; (2.1) pre-testing ideas and (2.2) allowing (constructive) confrontation, to soften the dialogic fronts; and (3) monitoring key concerns.</p>","PeriodicalId":46747,"journal":{"name":"BUSINESS AND SOCIETY REVIEW","volume":"131 2","pages":""},"PeriodicalIF":1.8,"publicationDate":"2026-04-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/basr.70042","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147668345","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Cross-Sector Collaboration: Lessons From Industry Self-Regulation, Recycling and Employment for Persons With Disabilities 跨行业合作：来自行业自律、回收和残疾人就业的经验教训

IF 1.8

BUSINESS AND SOCIETY REVIEW Pub Date : 2026-03-26 DOI: 10.1111/basr.70046

Lawrence J. Lad, Lauren E. Lad, Noemi Perez-Macias, Paul Ongenae, Jose Luis Fernandez

{"title":"Cross-Sector Collaboration: Lessons From Industry Self-Regulation, Recycling and Employment for Persons With Disabilities","authors":"Lawrence J. Lad, Lauren E. Lad, Noemi Perez-Macias, Paul Ongenae, Jose Luis Fernandez","doi":"10.1111/basr.70046","DOIUrl":"https://doi.org/10.1111/basr.70046","url":null,"abstract":"<div>\u0000 \u0000 <p>A range of collaborative approaches to address complexity in the business environment including strategic alliances, public private partnerships, issues management alliances, innovation and enterprise zones, supply chain certification and partnerships, industry self-regulatory systems, and technology incubators are evidence of collaboration across sectors. This paper suggests that these may be part of a bigger adaptation. Such new models may be critical in addressing challenging issues of immigration and workforce development, disruptive technologies, globalization, corruption, and sustainability. The paper builds the case that these collaborative responses are not simply new forms but represent a new logic and values. They incorporate a “both and” logic and a more ecological perspective. They recognize that going it alone may not be sufficient. Partnering with NGOs, third-party organizations, and even government agencies may lead to better solutions. Finally, they challenge leadership to generate new conversations and ask different questions. The paper provides three detailed cases that illustrate collaborative responses to issues and new forms of adaptation including industry self-regulation, recycling, and employment programs for persons with disabilities. It concludes with suggestions for future research.</p>\u0000 </div>","PeriodicalId":46747,"journal":{"name":"BUSINESS AND SOCIETY REVIEW","volume":"131 1","pages":""},"PeriodicalIF":1.8,"publicationDate":"2026-03-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147615013","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

When Environmental Performance Drives Financial Performance: The Role of Environmental Products in Engaging Stakeholders as Co-Creators of Value 当环境绩效驱动财务绩效：环境产品在吸引利益相关者作为价值的共同创造者中的作用

IF 1.8

BUSINESS AND SOCIETY REVIEW Pub Date : 2026-03-25 DOI: 10.1111/basr.70047

Nivo Ravaonorohanta

{"title":"When Environmental Performance Drives Financial Performance: The Role of Environmental Products in Engaging Stakeholders as Co-Creators of Value","authors":"Nivo Ravaonorohanta","doi":"10.1111/basr.70047","DOIUrl":"https://doi.org/10.1111/basr.70047","url":null,"abstract":"<div>\u0000 \u0000 <p>This study investigates when and how environmental performance aligns with a firm's financial performance. Using 911 firm-year observations from Canadian firms listed on S&P/TSX composite index over the period 2018–2022, our findings indicate that environmental performance may negatively impact financial performance. However, this relationship shifts when firms integrate the development and commercialization of environmental products, also known as eco-designed products, into their environmental strategies. The interaction between environmental performance and environmental products positively affects financial performance, mitigating and in some cases offsetting the adverse effects of environmental initiatives on financial performance. Our findings suggest that firms can convert environmental performance into economic value more effectively by shifting from broad, firm-level environmental visions to customer-oriented and brand-integrated actions. By offering eco-designed products, companies can differentiate themselves, send visible and credible signals of their environmental commitment, reduce information asymmetry and align their sustainability efforts with stakeholder expectations. In doing so, firms actively engage consumers in sustainability initiatives, transforming them into co-creators of economic value while simultaneously contributing to the preservation of a healthy environment.</p>\u0000 </div>","PeriodicalId":46747,"journal":{"name":"BUSINESS AND SOCIETY REVIEW","volume":"131 1","pages":""},"PeriodicalIF":1.8,"publicationDate":"2026-03-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147615037","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

Sustainability Reporting by Firms in India: Insights From a Bibliometric Analysis 印度公司的可持续发展报告：来自文献计量分析的见解

IF 1.8

BUSINESS AND SOCIETY REVIEW Pub Date : 2026-03-20 DOI: 10.1111/basr.70044

Shubhangi Rajawat, Ritika Mahajan

{"title":"Sustainability Reporting by Firms in India: Insights From a Bibliometric Analysis","authors":"Shubhangi Rajawat, Ritika Mahajan","doi":"10.1111/basr.70044","DOIUrl":"https://doi.org/10.1111/basr.70044","url":null,"abstract":"<div>\u0000 \u0000 <p>Literature on sustainability reporting in India is growing steadily, signifying the academic interest in the field. However, despite the rise in literature, review work on the field's emergence, evolution, and trends has been underdeveloped. This study analyzes the trends and development of sustainability reporting (SR) research in the Indian context. It explores the factors motivating businesses' adoption of sustainability reporting, the evolution of reporting practices, and the regulatory changes in India that have promoted sustainability reporting. A bibliometric literature analysis is conducted using Scopus and Web of Science data of 357 publications. The study reveals the development and trend of sustainability reporting research in India through keyword analysis, influential articles, publication trends, and the intellectual structure through five themes, namely, CSR disclosures, the Role of corporate governance, Sustainability reporting and financial performance, the Role of employees and culture, and Determinants of sustainability reporting in the Indian context. This review would support the evolving reporting regulations in India. It can raise awareness, establish a knowledge basis, benchmark against global practices, encourage stakeholder participation, and inform policy development. By utilizing the paper's insights and recommendations, regulators can work toward establishing more robust sustainability reporting requirements that drive positive change in the country.</p>\u0000 </div>","PeriodicalId":46747,"journal":{"name":"BUSINESS AND SOCIETY REVIEW","volume":"131 1","pages":""},"PeriodicalIF":1.8,"publicationDate":"2026-03-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147567651","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

The Price of Reporting: How Monetization of Sustainability Information Affects the Perception of Reporting Appropriateness 报告的价格：可持续发展信息的货币化如何影响报告适当性的感知

IF 1.8

BUSINESS AND SOCIETY REVIEW Pub Date : 2026-03-19 DOI: 10.1111/basr.70045

Kai A. Bauch, Florian Fuchs

{"title":"The Price of Reporting: How Monetization of Sustainability Information Affects the Perception of Reporting Appropriateness","authors":"Kai A. Bauch, Florian Fuchs","doi":"10.1111/basr.70045","DOIUrl":"https://doi.org/10.1111/basr.70045","url":null,"abstract":"<p>In light of increasing stakeholder pressure as well as regulatory efforts, corporate sustainability reporting is on the rise. Although there is increasing regulation, significant flexibility remains for firms how to report sustainability information. In this paper, we examine the effects of quantifying sustainability information in financial terms (i.e., monetization) on perceptions of reporting appropriateness. We develop and test theory predicting that the impact of monetizing negative sustainability information differs when the information concerns the environmental versus the social perspective of sustainability. Specifically, we predict and find that monetization negatively impacts the perceived appropriateness of reporting social sustainability information but to a lesser extent reporting environmental sustainability information. Additional explorative analyses indicate that such lower perceived reporting appropriateness spills over to further negative organizational consequences, specifically, that individuals' overall perception of a firm as respectable decreases. In conclusion, we suggest exercising caution in uncritically embracing monetization in sustainability reporting—particularly when severe negative social incidents are concerned—and to be more humble as to the limits of what accounting can legitimately quantify in such terms.</p>","PeriodicalId":46747,"journal":{"name":"BUSINESS AND SOCIETY REVIEW","volume":"131 1","pages":""},"PeriodicalIF":1.8,"publicationDate":"2026-03-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/basr.70045","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147567149","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Telework and Sustainable Urban Mobility: Conceptual Modeling From the Systematic Literature Review 远程办公与可持续城市交通：来自系统文献综述的概念模型

IF 1.8

BUSINESS AND SOCIETY REVIEW Pub Date : 2026-03-17 DOI: 10.1111/basr.70043

Laryssa de Andrade Mairinque, Robson Bruno Dutra Pereira, Josiane Palma Lima

{"title":"Telework and Sustainable Urban Mobility: Conceptual Modeling From the Systematic Literature Review","authors":"Laryssa de Andrade Mairinque, Robson Bruno Dutra Pereira, Josiane Palma Lima","doi":"10.1111/basr.70043","DOIUrl":"https://doi.org/10.1111/basr.70043","url":null,"abstract":"<p>This study aims to develop a comprehensive conceptual model of the relationships between telework and socioeconomic, transportation, and environmental variables, based on a systematic literature review. The methodology consisted of a systematic review of the literature, considering articles published up to 2025. The temporal analysis of the selected articles reveals a growing interest in the topic over time. The profile of the teleworker is evaluated, highlighting factors such as age, education, income, and type of work. The relationships between teleworking and sustainable modes of transportation, such as biking and walking, are also emphasized. Among the possible relationships between telework and urban structure, urban sprawl is highlighted. The impact on quality of life is also addressed, considering main variables such as schedule flexibility and the balance between personal and professional life. The study offers relevant insights for decision-makers, human resource managers, and urban planners, contributing to a more comprehensive understanding of the complex relationships that exist with telework. Therefore, the research advances in understanding how telework can influence the dynamics of cities, providing important information to face contemporary urban challenges.</p>","PeriodicalId":46747,"journal":{"name":"BUSINESS AND SOCIETY REVIEW","volume":"131 1","pages":""},"PeriodicalIF":1.8,"publicationDate":"2026-03-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/basr.70043","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147566570","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Science, Policy, and Public Expectations: A Qualitative Investigation of Consumer Perspectives on Cultured Meat 科学，政策和公众期望：消费者对培养肉的看法的定性调查

IF 1.8

BUSINESS AND SOCIETY REVIEW Pub Date : 2026-02-27 DOI: 10.1111/basr.70040

Celine Bökemeyer, Marlene Dettmer, Nick Lin-Hi

{"title":"Science, Policy, and Public Expectations: A Qualitative Investigation of Consumer Perspectives on Cultured Meat","authors":"Celine Bökemeyer, Marlene Dettmer, Nick Lin-Hi","doi":"10.1111/basr.70040","DOIUrl":"https://doi.org/10.1111/basr.70040","url":null,"abstract":"<p>Radical innovations, such as cultured meat, have emerged as potential pathways toward more sustainable food systems. Their societal impact, however, hinges on public acceptance, which is often challenged by the uncertainty surrounding unfamiliar food technologies. This study seeks to advance informed discourse on cultured meat by exploring consumers' perceptions of its potentials and risks, alongside their expectations of scientific and political institutions as trusted actors in reducing uncertainty and fostering trust in the development of novel food technologies. Focus groups reaffirm established themes (such as animal welfare, health, and environmental performance) while introducing novel perspectives: consumers debate the very necessity of cultured meat, raise concerns about market concentration and new dependency risks, and reframe anticipated benefits through a food system resilience lens. Consumers also articulate clear expectations of institutions: science should provide transparent, independent evidence on product quality and production processes, and policy should ensure inclusive, ethically grounded governance by actively involving agricultural stakeholders. Overall, by offering a qualitative account of how consumers conceptualize these roles of scientific and political actors in the development of cultured meat, this paper addresses a previously overlooked dimension of consumer acceptance.</p>","PeriodicalId":46747,"journal":{"name":"BUSINESS AND SOCIETY REVIEW","volume":"131 1","pages":""},"PeriodicalIF":1.8,"publicationDate":"2026-02-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/basr.70040","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147569577","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

CEO Characteristics and Their Influence on the Development of a Whistleblowing Culture CEO特征及其对举报文化发展的影响

IF 1.8

BUSINESS AND SOCIETY REVIEW Pub Date : 2026-02-27 DOI: 10.1111/basr.70041

Hamzeh Al Amosh

{"title":"CEO Characteristics and Their Influence on the Development of a Whistleblowing Culture","authors":"Hamzeh Al Amosh","doi":"10.1111/basr.70041","DOIUrl":"https://doi.org/10.1111/basr.70041","url":null,"abstract":"<div>\u0000 \u0000 <p>This study examines the impact of CEO characteristics on the development of a whistleblowing culture within organizations, utilizing agency theory and upper echelons theory (UET) to inform the interpretation of the findings. Using a sample of 1687 publicly listed firms across 10 European countries from 2015 to 2022, the analysis examines how CEO traits, including education, ownership, age, nationality, and duality, shape organizational transparency and governance. The results reveal that CEO education and CEO ownership are positively associated with the adoption of robust whistleblowing mechanisms. This suggests that educated and financially committed CEOs reduce information asymmetry, align with shareholder interests, and actively promote ethical reporting. Conversely, older CEOs and those holding dual roles as CEO and chairman tend to centralize power, creating barriers to transparent governance and weakening oversight. The nationality of the CEO also matters; domestic leaders, familiar with local norms and regulations, are more effective in fostering whistleblowing practices than their foreign counterparts. Theoretically, the results extend agency theory by showing how education and ownership mitigate classic principal–agent conflicts through stronger ethical governance. At the same time, UET demonstrates that CEO demographic traits and lived experiences shape their cognitive frames, influencing organizational transparency. Together, these perspectives explain why whistleblowing culture is not merely a structural mechanism but also a reflection of top executives' personal orientations.</p>\u0000 </div>","PeriodicalId":46747,"journal":{"name":"BUSINESS AND SOCIETY REVIEW","volume":"131 1","pages":""},"PeriodicalIF":1.8,"publicationDate":"2026-02-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"147615228","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

Connecting Collectivism and Commitment: The Role of Faith-Based Subcultures in Business and Society 连接集体主义和承诺：基于信仰的亚文化在商业和社会中的作用

IF 1.8

BUSINESS AND SOCIETY REVIEW Pub Date : 2026-02-05 DOI: 10.1111/basr.70039

Bradley G. Winton, Casey Maugh Funderburk

{"title":"Connecting Collectivism and Commitment: The Role of Faith-Based Subcultures in Business and Society","authors":"Bradley G. Winton, Casey Maugh Funderburk","doi":"10.1111/basr.70039","DOIUrl":"https://doi.org/10.1111/basr.70039","url":null,"abstract":"<div>\u0000 \u0000 <p>During times of great volatility and uncertainty, understanding the relationship between faith-based collectivist subcultures within individualist societies provides opportunities for communities to embrace the unique qualities presented by collectivism. Collectivist values of interdependence and collaboration may support greater affective commitment and sense of place. Hypotheses suggest a positive relationship between faith-based collective participation and both affective commitment and sense of place. Additional hypotheses proposed that emotional intelligence shares an indirect relationship between the initial variables. The results demonstrated the strong relationship between a person's collectivist, faith-based participation and their resulting commitment and that EI did not have an effect on the relationship. This research supports the ongoing discussion around individualist–collectivist cultures and subcultures, suggesting that collectivist subcultures within larger individualistic societies warrant further exploration. In order to understand the impacts of faith-based participation on societies, this study's methods should be extended to broader areas within the United States and abroad.</p>\u0000 </div>","PeriodicalId":46747,"journal":{"name":"BUSINESS AND SOCIETY REVIEW","volume":"131 1","pages":""},"PeriodicalIF":1.8,"publicationDate":"2026-02-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"146135851","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

Fuelling Social Change: Unveiling the Sociocultural and Psychological Complexities in Shaping Social Entrepreneurial Intention 推动社会变革：揭示社会创业意向形成中的社会文化和心理复杂性

IF 1.8

BUSINESS AND SOCIETY REVIEW Pub Date : 2026-01-29 DOI: 10.1111/basr.70037

Gohar Abbas Khan, Saloome Showkat Shah, Irfan Bashir

{"title":"Fuelling Social Change: Unveiling the Sociocultural and Psychological Complexities in Shaping Social Entrepreneurial Intention","authors":"Gohar Abbas Khan, Saloome Showkat Shah, Irfan Bashir","doi":"10.1111/basr.70037","DOIUrl":"https://doi.org/10.1111/basr.70037","url":null,"abstract":"<div>\u0000 \u0000 <p>This study examines the sociocultural and psychological factors influencing social entrepreneurship intention (SEI) within the Indian context. Drawing from the Theory of Planned Behavior (TPB), Mair and Noboa's (2006) model, and Social Cognitive Theory a conceptual model is developed and tested. A research instrument was developed and implemented on a sample of 149 social entrepreneurs who have been in this business for no more than a year in India. The study employed a cross-sectional design recall bias survey technique to gather data. The collected data were subjected to descriptive statistics and structural equation modeling using SMART-PLS (version 4). The results show that Social empathy, religiosity, and role models positively influence SEI, while moral obligation does not. Gender moderates the relationship between moral obligation and SEI, with a stronger effect in males, and between role models and SEI, with a stronger influence in females. Further, it is found that gender does not significantly moderate the relationships between social empathy or religiosity and SEI. These findings emphasize the importance of contextual sociocultural factors in shaping SEI in India. These results highlight the need for gender-sensitive approaches in promoting SEI and provide opportunities for future research to understand empathic responses in diverse populations.</p>\u0000 </div>","PeriodicalId":46747,"journal":{"name":"BUSINESS AND SOCIETY REVIEW","volume":"131 1","pages":""},"PeriodicalIF":1.8,"publicationDate":"2026-01-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"146136622","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