BUSINESS AND SOCIETY REVIEW最新文献

{"title":"Operationalizing Ethical Governance in Emerging-Economy Social Business Partnerships: Stakeholder Engagement and Sustainable Value Creation in the Case of Grameen Danone Foods Limited","authors":"M. F. M. Amir Khashru,&nbsp;Chieh-Yu Lin,&nbsp;Nafsin Ferdoues,&nbsp;Naihan Ferdoues","doi":"10.1111/basr.70064","DOIUrl":"https://doi.org/10.1111/basr.70064","url":null,"abstract":"<div>\u0000 \u0000 <p>This study examines how ethically guided corporate philanthropy generates multidimensional sustainability outcomes in emerging-economy social-business contexts. Using the case of Grameen Danone Foods Limited (GDFL), it integrates stakeholder theory (ST), the triple bottom line (TBL), and the ethical trade-off framework (ETOF) to explain how ethical governance translates stakeholder obligations into organizational action and adaptive sustainability outcomes under conditions of institutional complexity. A qualitative explanatory single-case study, drawing on semistructured interviews, focus group discussions, observations, and organizational documents, employs a process-tracing approach to reconstruct the sequential governance mechanisms through which ethical intent is transformed into organizational practice. The findings demonstrate that sustainable value creation does not emerge as a linear consequence of philanthropic intention. Instead, it evolves through recursive interactions among ethical governance, strategic philanthropic deployment, stakeholder engagement, corporate–social business partnerships, operational execution, adaptive learning, and TBL outcomes. Ethical governance functions as a dynamic mechanism through which organizations negotiate competing stakeholder interests, manage ethical trade-offs, and continuously recalibrate decisions in response to changing institutional and organizational conditions. These recursive governance processes enable organizations to balance social, environmental, and economic objectives while maintaining stakeholder legitimacy and long-term sustainability. This study contributes to the literature on social business, business ethics, and corporate social responsibility by explaining how ethical governance operates as the mechanism through which stakeholder obligations are translated into multidimensional sustainability outcomes. By integrating ST, the TBL, and the ETOF within a process-tracing design, the study advances a mechanism-based understanding of corporate philanthropy as an adaptive governance system rather than a static compliance or reporting function.</p>\u0000 </div>","PeriodicalId":46747,"journal":{"name":"BUSINESS AND SOCIETY REVIEW","volume":"131 3","pages":""},"PeriodicalIF":2.3,"publicationDate":"2026-08-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148784459","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":"Business, Bioeconomy and Biodiversity: A Management Framework for Integrating Bioeconomy and Biodiversity","authors":"Charlott Hübel,&nbsp;Julius Wenzig,&nbsp;Verena Timmer","doi":"10.1111/basr.70065","DOIUrl":"https://doi.org/10.1111/basr.70065","url":null,"abstract":"<p>Given the dependence of the bioeconomy on an intact biodiversity, companies aiming to contribute to the transition to a bioeconomy are likely to benefit from addressing biodiversity-related risks and opportunities. Besides attending to key bioeconomy principles, managers may need to additionally consider direct drivers of biodiversity loss, i.e., land- and sea-use change, resource exploitation, climate change, pollution, and invasive species.</p><p>Promoting a sustainable bioeconomy while managing biodiversity impacts can be facilitated by comprehensive measures, including setting goals, measuring impacts, monitoring progress as well as embedding the constructs into organizational structure and culture. Existing management guidelines have neither considered the intersection of bioeconomy and biodiversity, nor do they provide comprehensive management control systems that take account of the organizational context. We combine insights from leading intergovernmental conventions on bioeconomy and biodiversity loss with research on biodiversity management and management control to develop a comprehensive management framework for integrating bioeconomy and biodiversity. By guiding companies to protect and promote biodiversity when transitioning toward the bioeconomy, our framework can contribute significantly to the growth and sustenance of the bioeconomy. In discussing the practical and theoretical implications of this framework, we contribute crucial insights for research on bioeconomy, biodiversity management, and management control.</p>","PeriodicalId":46747,"journal":{"name":"BUSINESS AND SOCIETY REVIEW","volume":"131 3","pages":""},"PeriodicalIF":2.3,"publicationDate":"2026-08-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/basr.70065","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148784452","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}

{"title":"Policy and Governance in Responsible Management Education: How National Frameworks Enable and Constrain Education–Industry Collaboration in ASEAN","authors":"Bahtiar Mohamad,&nbsp;Sutana Boonlua,&nbsp;Jiraporn Chano,&nbsp;Talhat Almohamed Alhaiou","doi":"10.1111/basr.70063","DOIUrl":"https://doi.org/10.1111/basr.70063","url":null,"abstract":"<div>\u0000 \u0000 <p>This study investigates how national governance frameworks mediate education–industry collaboration and the development of responsible management capabilities in MBA programs across ASEAN. Integrating Astin's input–environment–outcome framework and Mezirow's transformative learning theory, we argue that addressing the business–society–environment nexus requires a cognitive transformation, shifting students from a purely profit-driven mindset to a society-driven one. Findings from a PLS-SEM analysis of 307 MBA students reveal a significant national contingency in how the Principles for Responsible Management Education (PRME) are translated into practice. In Malaysia's structured, competency-based system (MQA), mandatory PRME-aligned curriculum content is the paramount driver of perceived learning outcomes and critical reflection, demonstrating how top-down accreditation enables scalable PRME integration but constrains deep collaborative industry engagement. Conversely, in Thailand's learner-centered context (OHEC), the lack of significant interaction effects serves as a diagnostic of a governance gap between policy intent and classroom reality. This study provides a novel comparative analysis offering an evidence-based governance contingency matrix, providing actionable policy recommendations for accreditation bodies to redesign governance to better enable education–industry collaboration.</p>\u0000 </div>","PeriodicalId":46747,"journal":{"name":"BUSINESS AND SOCIETY REVIEW","volume":"131 3","pages":""},"PeriodicalIF":2.3,"publicationDate":"2026-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148617051","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 Role of Arts and Creativity in Education for Career Readiness and Social Inclusion of Children With Autism Spectrum Disorder: A Systematic Literature Review","authors":"Suzana Sylivester Assenga,&nbsp;Josue Mbonigaba,&nbsp;Pravina Devi Lalijeeth","doi":"10.1111/basr.70062","DOIUrl":"https://doi.org/10.1111/basr.70062","url":null,"abstract":"<p>Traditional educational settings and teaching methods often fail to meet the unique educational needs of children with autism spectrum disorder (ASD), limiting their therapeutic support, academic success, long-term career development, and broader societal inclusion. Although evidence shows that arts and creativity therapies can enhance socialization, stress management, behavior regulation, empathy, and communication skills in children with ASD, their potential to support inclusive workforce participation and broader societal inclusion has received little scholarly attention. This systematic review examined how arts and creativity therapies are used in educational institutions as a form of social innovation to improve outcomes for children with ASD and to advance societal inclusion. The authors systematically searched four electronic databases (ScienceDirect, EBSCOhost, PubMed, and PsycINFO) from 2014 to 2024 to update the evidence in this period of increased awareness of ASD. The PRISMA flowchart outlined the process. The findings indicate that incorporating arts and creativity therapies into the education of children with autism promotes essential skills for learning, social participation, and employability, while influencing educators' perceptions and behaviors to offer more supportive attitudes with broader societal benefits. However, further longitudinal and experimental research is needed to assess the long-term effects.</p>","PeriodicalId":46747,"journal":{"name":"BUSINESS AND SOCIETY REVIEW","volume":"131 3","pages":""},"PeriodicalIF":2.3,"publicationDate":"2026-07-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/basr.70062","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148467022","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}

{"title":"Escalating Deception: A Control-Theoretic Analysis of the Volkswagen Emissions Scandal","authors":"Carmen Tanner,&nbsp;Warren Mansell","doi":"10.1111/basr.70061","DOIUrl":"https://doi.org/10.1111/basr.70061","url":null,"abstract":"<p>This paper examines how well-intentioned organizations can descend into unethical behavior, using the Volkswagen emissions scandal as a case study. Traditional approaches emphasize a gradual escalation of wrongdoing, but our analysis uncovers stage-like shifts in deceptive practices. Adopting a cybernetic perspective grounded in perceptual control theory (PCT), we frame the escalation of deception as a self-regulatory, multilevel, goal-directed process. PCT explains how systems use feedback loops to manage discrepancies between perceived and desired states. Our findings reveal how four critical feedback loops—reflecting the organization's attempts to reconcile goals with external disturbances—drove the evolution of deceptive behaviors. This study offers a fresh lens for understanding how such scandals unfold, addressing a gap in the literature. It also provides actionable insights into managing ethical risks, highlighting the importance of integrating ethical considerations into organizational control systems to prevent maladaptive behaviors.</p>","PeriodicalId":46747,"journal":{"name":"BUSINESS AND SOCIETY REVIEW","volume":"131 3","pages":""},"PeriodicalIF":2.3,"publicationDate":"2026-07-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/basr.70061","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148462985","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}

{"title":"Navigating the Green Maze: How the Multifaceted Impact of Literacy Shapes Consumers' Understanding of Sustainable Mutual Funds","authors":"Ida Ayu Agung Faradynawati","doi":"10.1111/basr.70060","DOIUrl":"https://doi.org/10.1111/basr.70060","url":null,"abstract":"<div>\u0000 \u0000 <p>The rising demand for sustainable investments reflects investors' increasing interest in aligning their financial goals with environmental and social values. Investors need to have a good comprehension of both the financial and sustainability dimensions of mutual funds to make well-informed decisions. This study investigates the role of investors' knowledge of finance, sustainability, and sustainable finance in determining sustainable mutual fund comprehension. Data were collected through a survey of 504 Swedish investors. This study used a set of questions to measure the literacy scores and three short texts from real mutual funds with different sustainability labels to measure investors' understanding. The results indicate that investors demonstrate a clearer comprehension of mutual funds with lower sustainability degrees compared to those with higher degrees or no sustainability label. Investors with higher objective financial literacy, subjective sustainability literacy, and objective sustainable finance literacy are more likely to have a better understanding of sustainable mutual funds.</p>\u0000 </div>","PeriodicalId":46747,"journal":{"name":"BUSINESS AND SOCIETY REVIEW","volume":"131 2","pages":""},"PeriodicalIF":1.8,"publicationDate":"2026-06-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148237480","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":"Impact of Foreign Ownership on Corporate Environmental Disclosures: A Multi-Stage Model","authors":"Cristian Ramirez,&nbsp;Jorge Tarzijan,&nbsp;Rajat Panwar","doi":"10.1111/basr.70059","DOIUrl":"https://doi.org/10.1111/basr.70059","url":null,"abstract":"<div>\u0000 \u0000 <p>This study examines how foreign ownership shapes firms' environmental engagement by treating disclosure as part of a multi-stage governance process rather than an isolated reporting choice. Drawing on agency and institutional theories, we develop a three-stage framework—policy adoption, indicator-based performance measurement, and disclosure—and test it using panel survey data on more than 3000 firms in Chile. We find that foreign ownership is associated with systematic differences in how firms formalize and operationalize environmental engagement. We further show that these ownership-related differences are conditioned by product-market competition and export intensity, consistent with market discipline and international scrutiny partially substituting for ownership-based monitoring and legitimacy pressures. By unpacking engagement into sequential stages and identifying boundary conditions, the study helps reconcile mixed prior evidence and clarifies where ownership is most consequential and where differences diminish.</p>\u0000 </div>","PeriodicalId":46747,"journal":{"name":"BUSINESS AND SOCIETY REVIEW","volume":"131 2","pages":""},"PeriodicalIF":1.8,"publicationDate":"2026-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148173786","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":"How Do Economic Policy Uncertainty Affect the Environment, Society, and Governance?","authors":"Mahdi Salehi,&nbsp;Mohammad Sadegh Adibian,&nbsp;Ehsan Khansalar","doi":"10.1111/basr.70055","DOIUrl":"https://doi.org/10.1111/basr.70055","url":null,"abstract":"<div>\u0000 \u0000 <p>This research investigates the impact of economic policy uncertainty (EPU) on each of the components of sustainability (environmental, social, and governance) (ESG) in European and American companies. This research uses the maximum available data for a more detailed and comprehensive investigation. The European and American companies (a total of 15,740 company-years) in 11 categories, including basic materials, consumer discretionary, consumer staples, energy, financials, health care, industrials, real estate, technology, telecommunications, and utilities, were categorized and estimated separately in four separate models based on the panel data model. The research results indicate a significant positive relationship between EPU and ESG. If the EPU index increases, the ESG index also increases. Also, the results show that if EPU rises, disclosure quality in the context of ESG-related issues will improve. Examining the relationship between ESG and EPU can help companies formulate effective and sustainable strategies and decisions and play a key role in achieving ESG goals. Improving transparency and providing more detailed information about measures taken in the field of ESG will give shareholders more confidence in the sustainable performance of companies.</p>\u0000 </div>","PeriodicalId":46747,"journal":{"name":"BUSINESS AND SOCIETY REVIEW","volume":"131 2","pages":""},"PeriodicalIF":1.8,"publicationDate":"2026-05-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148094893","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":"What Now? What Next? Business in Society in a Time of Chaos and Crossroads: A Call for Eco-Social Research for Planetary Action","authors":"Sandra Waddock","doi":"10.1111/basr.70054","DOIUrl":"https://doi.org/10.1111/basr.70054","url":null,"abstract":"<p>This Agenda 2050 argues that we as business in society or other management scholars implicitly too often pretend that the tenets of conventional economics will provide a thriving future for us humans and for the rest of the beings we coexist with, despite all the evidence to the contrary. It further argues that we can no longer ignore the ecological<span>–</span>social (eco-social) and political realities of polycrisis, the intersecting array of civilization-threatening crises now facing humanity. The essay argues that we as scholars need to take the scholarly and intellectual risks to study and speak out about systemic issues, critique conventional economics, and address the very real perils humanity is facing, and do so in both our teaching and research. Incorporating alternative or heterodox economics frameworks, bringing systems thinking, and transformative or systemic change processes into business in society research could be helpful ways to broaden the research agenda to help scholars and leaders better understand and cope with polycrisis.</p>","PeriodicalId":46747,"journal":{"name":"BUSINESS AND SOCIETY REVIEW","volume":"131 2","pages":""},"PeriodicalIF":1.8,"publicationDate":"2026-05-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/basr.70054","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148087674","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}

{"title":"Navigating CSR Across Multiple Dimensions—Environmental, Ethical, Philanthropic, and Economic Responsibilities","authors":"Prabhjyot Kaur,&nbsp; Utkarsh","doi":"10.1111/basr.70056","DOIUrl":"https://doi.org/10.1111/basr.70056","url":null,"abstract":"<div>\u0000 \u0000 <p>This study examines how corporate social responsibility (CSR) influences brand activism and business outcomes in Indian startups, focusing on Zomato. It analyzes the impact of economic, legal, ethical, and philanthropic responsibilities on a company's brand and competitive advantage. Integrating stakeholder, legitimacy, and attribution theories, the research explores the theoretical processes linking CSR, brand activism, and business performance. Using secondary data, the study assesses Zomato's CSR and brand engagement alongside its market fundamentals and financial performance. The findings emphasize the importance of implementing ethical and philanthropic aspects of CSR to achieve successful brand reputation and manage brand activism. The study contributes to the literature on the stakeholder approach to CSR and the challenges faced by startups in emerging markets. It provides recommendations for entrepreneurs and managers, highlighting the significance of aligning CSR with stakeholders' perceptions and organizational values, as well as effective communication and stakeholder management. Future research directions include analyzing CSR and brand activism across industries and using primary data to examine stakeholder perceptions.</p>\u0000 </div>","PeriodicalId":46747,"journal":{"name":"BUSINESS AND SOCIETY REVIEW","volume":"131 2","pages":""},"PeriodicalIF":1.8,"publicationDate":"2026-05-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148086226","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}