BUSINESS AND SOCIETY REVIEW最新文献

{"title":"CSR Performance During COVID-19 in France: The Moderating Role of CSR Strategy","authors":"Bouaine Wided,&nbsp;Jeriji Maher","doi":"10.1111/basr.70073","DOIUrl":"https://doi.org/10.1111/basr.70073","url":null,"abstract":"<div>\u0000 \u0000 <p>This study examines the impact of the COVID-19 pandemic on corporate social responsibility (CSR) performance among French SBF120 firms within a highly stringent regulatory environment. Based on stakeholder and risk management theories, we examine whether pre-crisis CSR strategies act as a buffer or constraint during an exogenous crisis. Using a fixed-effects panel of 93 firms over the 2017–2022 period, we introduce novel exposure measures to capture firms' pandemic intensity. Our results show a robust positive relationship between contamination rates and CSR performance, whereas pre-crisis CSR strategies negatively moderate this relationship. Sub-score analyses across environmental, social, and governance (ESG) pillars and extensive robustness checks—including difference GMM estimations and a difference-in-differences approach—confirm the consistency of these findings. Overall, we highlight that the COVID-19 pandemic underscored the significance of CSR, particularly in an extremely stringent regulatory setting like France. Nevertheless, pre-pandemic CSR strategies may have constrained French SBF120 companies' adaptability during an unprecedented crisis.</p>\u0000 </div>","PeriodicalId":46747,"journal":{"name":"BUSINESS AND SOCIETY REVIEW","volume":"131 4","pages":""},"PeriodicalIF":2.3,"publicationDate":"2026-10-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149205872","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":"Balancing Profit and Planet: Introducing the CARE Framework for Firms' Ethical Climate Strategy","authors":"Naveen Gudigantala,&nbsp;Arkapravo Sarkar,&nbsp;Pelin Bicen","doi":"10.1111/basr.70074","DOIUrl":"https://doi.org/10.1111/basr.70074","url":null,"abstract":"<div>\u0000 \u0000 <p>Climate change presents an urgent ethical and strategic challenge for contemporary business, demanding responses that are both morally grounded and competitively viable. This paper proposes the CARE framework, <i>Comprehend</i>, <i>Align</i>, <i>Refine</i>, and <i>Evaluate</i>, a structured model for ethical climate strategy rooted in <i>resource-advantage</i> (<i>R-A</i>) <i>theory</i> and foundational ethical principles. Drawing on a systematic literature review and illustrative case analysis across firms such as Tesla, GM, Toyota, and Interface, the framework integrates normative reasoning with strategic action. CARE guides firms from ethically attuned market understanding to resource mobilization, innovation refinement, and long-term evaluation of competitive positioning. Theoretically, this study extends R-A theory into the sustainability domain, offering a rare synthesis of stakeholder ethics, virtue-based decision-making, and strategic management. Practically, it provides decision criteria, diagnostic tools, and implementation pathways for firms and policymakers seeking to align climate responsibility with enduring market advantage. In doing so, the CARE framework advances both scholarly discourse and managerial practice in the pursuit of ethical business transformation.</p>\u0000 </div>","PeriodicalId":46747,"journal":{"name":"BUSINESS AND SOCIETY REVIEW","volume":"131 4","pages":""},"PeriodicalIF":2.3,"publicationDate":"2026-10-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149205345","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":"Forgetting, Remembering, and Memorializing: Cultivating Mnemonic Phronesis for AI-Mediated Learning in Business Education","authors":"Saheli Nath","doi":"10.1111/basr.70071","DOIUrl":"https://doi.org/10.1111/basr.70071","url":null,"abstract":"<div>\u0000 \u0000 <p>This paper develops the Mnemonic Phronesis Framework, a pedagogical model of AI literacy that aims to help business students recognize and counteract potential distortions generative AI outputs introduce into collective memory. Drawing on Halbwachs' theory of collective memory and Shneiderman's Human-Centered AI (HCAI) framework, we investigate how mechanisms of algorithmic forgetting, remembering, and memorializing operate when students rely on large language models to understand historical environmental crises and organizational sustainability efforts. We argue that generative AI systems function as somewhat novel memory institutions that selectively curate and distort historical narratives, compressing the moral urgency and human particularity of environmental injustice. Drawing on virtue ethics, particularly the Aristotelian concept of phronesis, or practical wisdom, we develop a theoretical framework for AI literacy in sustainability-focused business education that integrates HCAI principles of reliability, safety, and trustworthiness with the cultivation of virtuous engagement with collective environmental memory. This study seeks to foster relatively more authentic, morally formative encounters with sustainability challenges.</p>\u0000 </div>","PeriodicalId":46747,"journal":{"name":"BUSINESS AND SOCIETY REVIEW","volume":"131 4","pages":""},"PeriodicalIF":2.3,"publicationDate":"2026-10-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149146038","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":"Beyond Certification: Vernacular Eco-Branding and Environmental Legitimacy in Post-Mining Indonesia","authors":"Reniati,&nbsp; Faisal","doi":"10.1111/basr.70072","DOIUrl":"https://doi.org/10.1111/basr.70072","url":null,"abstract":"<div>\u0000 \u0000 <p>Dominant frameworks of green innovation often associate environmental responsibility with certification, metrics, formal compliance, and standardized sustainability indicators. These frameworks are less able to explain how environmental legitimacy is constructed by micro and small enterprises operating in peripheral and post-extractive settings where formal certification systems are absent or inaccessible. This study examines how micro and small enterprises in post-mining Bangka Belitung, Indonesia, construct environmental legitimacy through vernacular eco-branding. Drawing on thematic analysis of 32 semi-structured interviews, field observations, and documentary materials, the study shows that legitimacy is produced through material practices, symbolic communication, audience recognition, and institutional mediation. Enterprises use locally sourced and repurposed materials, community narratives, and reclaimed post-mining landscapes as visible signals of environmental responsibility. Community recognition and repeated observation function as vernacular accountability, whereas government agencies, CSR programs, exhibitions, and PT Timah-related support expand visibility but also shape which recovery narratives become publicly recognizable. Vernacular eco-branding differs from greenwashing when claims are grounded in observable practices, community recognition, and sustained ecological care but becomes vulnerable to symbolic legitimation when selectively amplified. The article contributes to business and society scholarship by showing how small enterprises mediate environmental legitimacy, institutional power, community recovery, and ecological responsibility in post-extractive economies.</p>\u0000 </div>","PeriodicalId":46747,"journal":{"name":"BUSINESS AND SOCIETY REVIEW","volume":"131 4","pages":""},"PeriodicalIF":2.3,"publicationDate":"2026-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149145733","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":"Constraint-Driven Frugal Innovations Powering Sustainability: An Experience From the Solar Boat Industry","authors":"Avinash Shivdas,&nbsp;Soumya Sivakumar,&nbsp;Viswanathan P K","doi":"10.1111/basr.70070","DOIUrl":"https://doi.org/10.1111/basr.70070","url":null,"abstract":"<div>\u0000 \u0000 <p>The transportation sector contributes over 25% of global greenhouse gas (GHG) emissions resulting from the use of fossil fuels. GHGs are one of the primary causes adversely affecting all three pillars of sustainable development. This rapid degradation has led to an urgent call to embrace “responsible transportation.” Responsible transportation advocates the speedy transition to alternative eco-friendly modes of transportation and the use of renewable fuel sources—solar or electric power. The present paper aims to contribute toward this goal of responsible transportation by studying the case of <i>Aditya</i>, a unique solar-powered boat grounded on the principles of frugal innovation, specifically advanced frugal innovation (AFI). This study reviews the development of the solar boat through the multiple perspectives of resource dependence and constraints theories. Our findings reflect the application of frugal innovation principles in the development of this affordable boat, despite the severe resource and institutional constraints. Further, the study highlights the positive impact of this mode of transportation on the three pillars of sustainable development and the appropriate UN SDGs.</p>\u0000 </div>","PeriodicalId":46747,"journal":{"name":"BUSINESS AND SOCIETY REVIEW","volume":"131 4","pages":""},"PeriodicalIF":2.3,"publicationDate":"2026-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149068388","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":"Reframing Non-Alcoholic Beverages as Social Innovation: Corporate Social Marketing for Alcohol Harm Reduction","authors":"Paul Blaise Issock Issock","doi":"10.1111/basr.70069","DOIUrl":"https://doi.org/10.1111/basr.70069","url":null,"abstract":"<p>Harmful alcohol consumption remains a persistent threat to public health, social cohesion, and economic productivity worldwide. This conceptual paper presents non-alcoholic beverages (NABs) as socially innovative products that may support alcohol harm reduction within a broader social marketing system. Drawing on Lefebvre's integrative social marketing framework, corporate social marketing (CSM) scholarship and the sociality of consumption, the paper examines how corporate actions through NAB portfolios may reduce ethanol consumption while preserving participation in social drinking occasions. The paper offers a conceptual analysis of how the alcohol industry can leverage NABs to reshape drinking practices and consumption settings. This reconfiguration occurs through greater availability, visibility, and social legitimacy of NABs in alcohol-dense environments. However, corporate involvement in CSM is not without risk. To guard against corporate social responsibility (CSR)-washing, marketing spillover, and inadvertent youth exposure, we contend that industry participation is permissible only under stringent governance conditions that prioritize harm reduction over reputational gain. We conclude by outlining implications for policymakers, public health actors, and corporate decision-makers seeking credible, product-led harm reduction strategies in highly contested and regulated markets.</p>","PeriodicalId":46747,"journal":{"name":"BUSINESS AND SOCIETY REVIEW","volume":"131 3","pages":""},"PeriodicalIF":2.3,"publicationDate":"2026-09-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/basr.70069","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149048403","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":"Addressing Food Insecurity on College Campuses: From Charity to Social Responsibility Framing","authors":"Samuel Allen,&nbsp;Ray E. Jones,&nbsp;Audrey J. Murrell,&nbsp;Laney Casares,&nbsp;Amanda Lucas,&nbsp;Luka Misic","doi":"10.1111/basr.70066","DOIUrl":"https://doi.org/10.1111/basr.70066","url":null,"abstract":"<p>The concept of social responsibility has increasingly become relevant for colleges and universities, entities that mirror businesses in their community power and centrality. Increased calls for colleges and universities to attend to social issues frequently emphasize issues of access and affordability, campus sustainability, and the promotion of social justice. This paper calls for the inclusion of food insecurity—among college students, staff, and surrounding communities—as an issue colleges and universities must address from the perspective of corporate social responsibility. Typical approaches to studying and addressing campus food insecurity focus on temporary or isolated approaches. This paper highlights four distinct perspectives—the economic perspective of corporate social responsibility, the corporate social performance perspective, the reputational and brand management perspective, and the shared value perspective—that universities can apply to generate holistic, integrated, and durable approaches to addressing campus food insecurity that are embedded in organizational priorities and operations. We conclude with concrete recommendations for university leaders.</p>","PeriodicalId":46747,"journal":{"name":"BUSINESS AND SOCIETY REVIEW","volume":"131 3","pages":""},"PeriodicalIF":2.3,"publicationDate":"2026-09-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/basr.70066","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148994073","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":"Purchase Intentions of Green Products Among Young Consumers: Exploring the Impact of Beliefs and Subjective Norms","authors":"Verena Bauernschmidt","doi":"10.1111/basr.70067","DOIUrl":"https://doi.org/10.1111/basr.70067","url":null,"abstract":"<p>Purchasing green products is essential for addressing the environmental crisis, underscoring the need to understand what drives such behavior. Based on the theory of planned behavior, this study addresses three research gaps using an open belief-elicitation and a follow-up online survey. First, it tests the theory's generalizability across organic dairy products, ecological cleaning products, and organic cosmetics and personal care products. Structural equation modeling shows consistent main effects across product categories. Second, the role of subjective norms is examined in more detail, revealing additional indirect effects through attitudes. Third, the study explores underlying behavioral, normative, and control beliefs, which remain understudied despite being central to the theory. The results reveal product-specific differences in the importance of these beliefs as well as in the influence of the background factors environmental concern and gender. For example, availability emerges as a key control belief for ecological cleaning products, and women report more positive control beliefs overall. The findings suggest the importance of social norm–based communication strategies, given their additional effects on attitudes, as well as tailored communication approaches that target product-specific beliefs and specific consumer groups based on environmental concern and, to some extent, gender.</p>","PeriodicalId":46747,"journal":{"name":"BUSINESS AND SOCIETY REVIEW","volume":"131 3","pages":""},"PeriodicalIF":2.3,"publicationDate":"2026-09-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/basr.70067","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148994025","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":"Bioeconomy Through the Lens of Municipal Web Disclosure: Implications for Public Sector Management Accounting","authors":"Camélia Radu,&nbsp;Gulliver Lux","doi":"10.1111/basr.70068","DOIUrl":"https://doi.org/10.1111/basr.70068","url":null,"abstract":"<p>This research investigates the patterns of bioeconomy-related disclosure on the websites of Canadian municipalities, viewed through the lenses of legitimacy, stakeholder, and institutional theories. Our sample consists of the 100 largest Canadian cities by population. Three patterns of municipalities' bioeconomy-related disclosure emerged from our cluster analysis: limited bioeconomy disclosure, centered on biodiversity, and waste management and recycling; biodiversity-driven disclosure, with particularly high biodiversity scores relative to the sample average, whereas other dimensions remain less well covered; and balanced extensive disclosure, thoroughly covering all the bioeconomy aspects coded. Significantly, no municipality explicitly frames its disclosure under the label “bioeconomy” (e.g., dedicated section, named strategy, and standardized terminology). Instead, bioeconomy appears as an implicit accountability issue, scattered throughout environmental and community-related content. Greater harmonization and coordination are needed to improve bioeconomy-related disclosure, transparency, awareness, and accountability at the municipal level. Conceptually, our research invites us to rethink municipal environmental web disclosure as a protobioeconomy reporting system. Drawing on Global Reporting Initiative (GRI) public sector standards and bioeconomy literature, we build a bioeconomy-related disclosure index that combines environmental and community dimensions. We then discuss how disclosure patterns can guide the design of monothematic bioeconomy reporting and the development of bioeconomy-related performance indicators in public sector management accounting.</p>","PeriodicalId":46747,"journal":{"name":"BUSINESS AND SOCIETY REVIEW","volume":"131 3","pages":""},"PeriodicalIF":2.3,"publicationDate":"2026-09-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/basr.70068","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"148942480","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":"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}