BUSINESS AND SOCIETY REVIEW最新文献_第2页

Responsible gambling disclosure strategies of four Nordic state-owned gambling companies 北欧四家国有博彩公司的负责任赌博信息披露策略

IF 1.8

BUSINESS AND SOCIETY REVIEW Pub Date : 2024-12-16 DOI: 10.1111/basr.12373

Jani Selin

{"title":"Responsible gambling disclosure strategies of four Nordic state-owned gambling companies","authors":"Jani Selin","doi":"10.1111/basr.12373","DOIUrl":"https://doi.org/10.1111/basr.12373","url":null,"abstract":"The objective of this paper is to examine the responsible gambling (RG) disclosure strategies employed by four Nordic state-owned gambling companies, each selling products with addictive potential. RG disclosures are used by the gambling industry to proclaim responsibility and interest in gambling harm. Data drawn from company annual reports underwent qualitative content analysis. The analysis based on categories established by Leung and Snell in 2021 revealed four disclosure strategies: assertive façade, defensive façade, disclaiming, and ethical reflexivity. All companies employed an assertive strategy, offering detailed accounts of their RG measures, including initiatives such as care calls to customers. The companies often adopted a defensive strategy, characterized by vague and generalizing language in describing their RG activities. Three companies occasionally adopted a disclamation strategy, presenting RG as a cost. Ethical reflexivity, which involves acknowledging responsibility for gambling harm, was a disclosure strategy seldom chosen by the companies. Although variations exist in the disclosure strategies among the companies, overall, the companies strived to project a positive image. The conclusion suggests that endorsing RG as a legitimate harm prevention approach may mask the inherent conflicts of interest between gambling companies and advocates of harm prevention.","PeriodicalId":46747,"journal":{"name":"BUSINESS AND SOCIETY REVIEW","volume":"129 4","pages":"587-600"},"PeriodicalIF":1.8,"publicationDate":"2024-12-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/basr.12373","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143115707","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

Assessing the evolution of carbon emissions of large companies: An index-based approach 评估大公司碳排放的演变：基于指数的方法

IF 1.8

BUSINESS AND SOCIETY REVIEW Pub Date : 2024-12-16 DOI: 10.1111/basr.12372

Ananda Valayden, Didier Chabaud

{"title":"Assessing the evolution of carbon emissions of large companies: An index-based approach","authors":"Ananda Valayden, Didier Chabaud","doi":"10.1111/basr.12372","DOIUrl":"https://doi.org/10.1111/basr.12372","url":null,"abstract":"According to the Carbon Disclosure Project, the world's largest 100 companies are responsible for 71% of global greenhouse gas emissions since 1988. However, seven years after the adoption of the Paris Agreement, these companies' efforts remain insufficient as they have not significantly altered the dangerous trajectory of greenhouse gas emissions. Current methods used to quantify company-level emissions offer limited insights, often providing overall scores or evaluating CSR's impact on performance. To address this, we developed a refined methodology focusing on the carbon footprint within the environmental dimension. Our methodology, which is extendable to other companies and regions like the London Stock Exchange or S&P 500, assesses the evolution of CAC 40 companies' carbon footprints relative to their revenues. Comparing their progress to sector peers between 2016 and 2020 allows us to track performance, benchmark against industry standards, and identify areas for improvement. Based on their carbon emissions, we categorized companies as leaders, laggards, or non-reporters, enabling actionable recommendations. Our findings indicate decreased direct emissions but a concerning trend of increasing indirect emissions, suggesting outsourced carbon footprints within the value chain. This raises suspicions of greenwashing practices, warranting further investigation.","PeriodicalId":46747,"journal":{"name":"BUSINESS AND SOCIETY REVIEW","volume":"129 4","pages":"552-586"},"PeriodicalIF":1.8,"publicationDate":"2024-12-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/basr.12372","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143115703","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

Organizational purpose concept clarity: An exploration of employees' perspectives 组织目的概念清晰度：对员工观点的探索

IF 1.8

BUSINESS AND SOCIETY REVIEW Pub Date : 2024-12-13 DOI: 10.1111/basr.12374

Gabriel A. Kilson, Patrícia Tavares

{"title":"Organizational purpose concept clarity: An exploration of employees' perspectives","authors":"Gabriel A. Kilson, Patrícia Tavares","doi":"10.1111/basr.12374","DOIUrl":"https://doi.org/10.1111/basr.12374","url":null,"abstract":"Employees play a critical role in materializing the company's purpose as they are the ones responsible for planning and executing all the organizational activities. Considering their vital role, we explored how employees, currently working full-time from home, perceive their participation in the company's purpose. To do so, we performed online interviews with 23 employees from 14 companies. In addition to employees' perspectives, we collected textual data from the companies' websites where these employees were working, allowing us to compare both perspectives and better understand employees' perspectives. Results revealed that employees do not directly recognize the organizational purpose concept and that the term purpose is barely found on the companies' websites. Therefore, we found that besides a problem of conceptual lack of clarity in the literature, organizational purpose is still on the way to being comprehended within companies. To help solve this problem, based on stakeholder theory, we discuss the meaning of organizational purpose and compare it to related concepts such as mission and vision. Finally, we offer managers orientation on how they should operationalize their companies' purpose and how they may externally communicate it online.","PeriodicalId":46747,"journal":{"name":"BUSINESS AND SOCIETY REVIEW","volume":"129 4","pages":"601-625"},"PeriodicalIF":1.8,"publicationDate":"2024-12-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143114663","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

Smack-talking and tinder swiping: Social creativity and CSR in specialty coffee 咂嘴和 Tinder 刷屏：特种咖啡的社会创造力和企业社会责任

IF 1.8

BUSINESS AND SOCIETY REVIEW Pub Date : 2024-10-02 DOI: 10.1111/basr.12369

Pamala J. Dillon

{"title":"Smack-talking and tinder swiping: Social creativity and CSR in specialty coffee","authors":"Pamala J. Dillon","doi":"10.1111/basr.12369","DOIUrl":"https://doi.org/10.1111/basr.12369","url":null,"abstract":"Prior research reveals member perceptions of Corporate Social Responsibility (CSR) positively influence organizational identification (OID) via self-assessment mechanisms supporting self-enhancement and self-consistency, generally positioning CSR as a positive aspect of organizational identity, highlighting organizational attractiveness, members' value congruence, and other favorable CSR perspectives. Exploring how CSR is used in OID, this qualitative case comparison reveals how negative perceptions of CSR may also contribute positively to OID by identifying specific social creativity tactics used by members. Social aggression along the organizational identity dimension of CSR provides the stimulus for members to revalue the importance of CSR during OID. Using the lenses of social identity theory and organizational identity, interviews with members of four specialty coffee roasting companies were conducted, investigating members' understanding of CSR in the context of organizational identification. Phronetic iterative analysis and cross-case comparison reveal that CSR may be a central or peripheral dimension of organizational identity, influencing OID through both positive and negative perceptions of CSR.","PeriodicalId":46747,"journal":{"name":"BUSINESS AND SOCIETY REVIEW","volume":"129 3","pages":"424-449"},"PeriodicalIF":1.8,"publicationDate":"2024-10-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142524635","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 effectiveness of the OECD Guidelines' NCP procedure 经合组织准则》国家联络点程序的有效性

IF 1.8

BUSINESS AND SOCIETY REVIEW Pub Date : 2024-09-22 DOI: 10.1111/basr.12368

Aziza Mayar, Karen Maas

{"title":"The effectiveness of the OECD Guidelines' NCP procedure","authors":"Aziza Mayar, Karen Maas","doi":"10.1111/basr.12368","DOIUrl":"https://doi.org/10.1111/basr.12368","url":null,"abstract":"The OECD Guidelines for Multinational Enterprises have become increasingly relevant in the debate on the role of business in society. This instrument for responsible business conduct (RBC) is considered to be unique due to its implementation mechanism, the National Contact Point (NCP) procedure. The NCP procedure applies a pragmatic stakeholder engagement approach to contribute to the effectiveness of the OECD Guidelines. However, little is known about the effects of the NCP procedure. To fill this gap, this study provides insights into the ex-post effects of the Dutch NCP procedure on solving non-compliance issues, the RBC performance of MNEs, and societal impact. This study developed a framework of different layers of effects. It used this framework to gather and analyze empirical data through interviews with parties that have participated in non-compliance procedures. The effects found are mainly related to solving issues, while the effects on RBC within MNEs and their societal impact seem limited. Based on the findings, this study concludes that the full potential of the OECD Guidelines remains unrealized in most of the investigated cases.","PeriodicalId":46747,"journal":{"name":"BUSINESS AND SOCIETY REVIEW","volume":"129 3","pages":"479-501"},"PeriodicalIF":1.8,"publicationDate":"2024-09-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/basr.12368","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142525187","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

Environmental sustainability from a generational lens—A study comparing generation X, Y, and Z ecological commitment 从代际视角看环境可持续性--X、Y 和 Z 三代生态承诺比较研究

IF 1.8

BUSINESS AND SOCIETY REVIEW Pub Date : 2024-09-10 DOI: 10.1111/basr.12364

Micaela Pinho, Sofia Gomes

{"title":"Environmental sustainability from a generational lens—A study comparing generation X, Y, and Z ecological commitment","authors":"Micaela Pinho, Sofia Gomes","doi":"10.1111/basr.12364","DOIUrl":"10.1111/basr.12364","url":null,"abstract":"Environmental sustainability is increasingly pressing. Achieving it depends on the contribution of all of us. There is a broad spectrum of evidence that points to a generational gap in the way of viewing and dealing with environmental issues. This evidence is, however, mixed. This paper intends to explore whether there are differences between the Portuguese Generations X, Y, and Z about general environmental concerns, their involvement in collective actions for environmental protection, and specific pro-environmental behaviors. The data gathered from 757 Portuguese citizens were analyzed using descriptive and non-parametric statistical methods. Overall, we found that members of Generation Z showed the least environmental concerns and adopted fewer sustainable behaviors and little or no participation in collective actions for environmental protection. On the contrary, members of Generation X demonstrate more sustainable attitudes, followed by Millennials. In sum, the two younger generations have more in common with each other than they do with members of Generation X. This is the first attempt to understand generational differences in Portugal on specific environmental issues, helping to define policies emphasizing civil society's serious and consistent involvement in protecting the planet. Recommendations of the research enable us to understand the behaviors of individuals from different generations and allow producers and policymakers to develop and adopt measures to meet the specificities of each generation, leading them to adopt more sustainable practices, especially younger people.","PeriodicalId":46747,"journal":{"name":"BUSINESS AND SOCIETY REVIEW","volume":"129 3","pages":"349-372"},"PeriodicalIF":1.8,"publicationDate":"2024-09-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142185303","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

See you in court? The (un)intended legal consequences of corporate political connections 法庭上见？企业政治关系的（非）预期法律后果

IF 1.8

BUSINESS AND SOCIETY REVIEW Pub Date : 2024-09-01 DOI: 10.1111/basr.12367

Michael Hadani

{"title":"See you in court? The (un)intended legal consequences of corporate political connections","authors":"Michael Hadani","doi":"10.1111/basr.12367","DOIUrl":"10.1111/basr.12367","url":null,"abstract":"Research on corporate political connections has long focused on their strategic and financial outcomes. Yet, most of this research has avoided exploring the downstream risks associated with such connections, in particular, legal risks. The buffering nature of political connections, aimed at reducing sociopolitical uncertainty, as well as their potential to provide public policy benefits and protection, may cause politically connected firms to be more insular and less sensitive in their obligations and commitments to firm outsiders and thus be targeted for lawsuits. Exploring the S & P 1000 firms for 16 years and controlling for other aspects of political activity, across different analytical approaches, I find consistent evidence that corporate political connections are associated with lawsuits and associated with corporate-governance-related lawsuits. I further document that the monitoring and disciplining presence of equity blockholders moderates the association between political connections and lawsuits. The findings shed a novel light on the need to explore downstream legal risks, associated with politically connected firms, and the potential legal costs of political ties.","PeriodicalId":46747,"journal":{"name":"BUSINESS AND SOCIETY REVIEW","volume":"129 3","pages":"450-478"},"PeriodicalIF":1.8,"publicationDate":"2024-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142185302","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 mediating effect of firm familiarity between corporate social responsibility and reputation, trust, and customer satisfaction 企业熟悉度在企业社会责任与声誉、信任和客户满意度之间的中介效应

IF 1.8

BUSINESS AND SOCIETY REVIEW Pub Date : 2024-08-30 DOI: 10.1111/basr.12366

Stephen T. Homer, Elizaveta B. Berezina, Colin Mathew Hugues D. Gill

{"title":"The mediating effect of firm familiarity between corporate social responsibility and reputation, trust, and customer satisfaction","authors":"Stephen T. Homer, Elizaveta B. Berezina, Colin Mathew Hugues D. Gill","doi":"10.1111/basr.12366","DOIUrl":"10.1111/basr.12366","url":null,"abstract":"When assessing Corporate Social Responsibility (CSR) and its impact on company performance there may be an informational asymmetry caused by differences in Familiarity with the firm assessed. This study uses participants' ratings of six large UK retailers to establish the direct relationships between the CSR components of Economic, Legal, Ethical, and Discretionary, and the firm performance dimensions of Reputation, Trust, and Customer Satisfaction, then explores whether Familiarity mediates the relationships between the CSR and the performance dimensions. The findings show CSR Economic, Legal, and Discretionary are associated with firm Reputation and Trust, but not Customer Satisfaction, and that CSR Ethical is associated with Reputation, Trust, and Customer Satisfaction. Familiarity acts as a mediator between CSR Economic, Legal and Discretionary, and Trust and Customer Satisfaction. Familiarity also mediates the relationship between CSR Discretionary and Reputation. The link between CSR Economic and Legal, and Customer Satisfaction only emerges in mediation analysis. Managerial implications suggest increasing familiarity is vital through open and continuous communication about CSR programs is essential to keep customers aware. Methodological implications propose reevaluating the methods used to measure (CSR), taking into consideration its' multi-faceted nature and the diverse impacts that different aspects have on familiarity and performance measures.","PeriodicalId":46747,"journal":{"name":"BUSINESS AND SOCIETY REVIEW","volume":"129 3","pages":"398-423"},"PeriodicalIF":1.8,"publicationDate":"2024-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142185304","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

What should communities stipulate in their (macro)social contract with business? Updated CSR commandments for corporations 社区应在与企业的（宏观）社会契约中规定哪些内容？企业的最新 CSR 戒律

IF 1.8

BUSINESS AND SOCIETY REVIEW Pub Date : 2024-08-23 DOI: 10.1111/basr.12365

Ciprian N. Radavoi

{"title":"What should communities stipulate in their (macro)social contract with business? Updated CSR commandments for corporations","authors":"Ciprian N. Radavoi","doi":"10.1111/basr.12365","DOIUrl":"10.1111/basr.12365","url":null,"abstract":"This article relies on two major business ethics books to propose a decalogue of corporate behavior. Notably, both Donaldson and Dunfee's Ties That Bind (1999) and Kerr et al.'s CSR: A Legal Analysis (2009) tried to avoid the sinuous and inconclusive normative quest for hypernorms of business social responsibility: the former proposed an integrated social contract between business and community, while the latter adopted a positivist approach, looking at existing law of all sorts, national and international, to decant eight principles of CSR. Using a methodological tool from the first book, namely, the macrosocial contract between business and communities, this article updates the list proposed in the second book. As societal expectations evolve in time, emerging principles are included in the amended list, such as meeting tax obligations, refraining from taking advantage of disaster-struck communities, and prioritizing the human in the age of artificial intelligence. The mixed approach (ethical, contractarian, and positivist) allows introducing the 10 principles as “commandments”: initial reasonable content of a macrosocial for business, informed by undisputed ethical principles (hypernorms) and potentially implemented through positive law.","PeriodicalId":46747,"journal":{"name":"BUSINESS AND SOCIETY REVIEW","volume":"129 3","pages":"373-397"},"PeriodicalIF":1.8,"publicationDate":"2024-08-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/basr.12365","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142224149","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

Rethinking the relation between human and nature: Insights from science fiction 重新思考人与自然的关系：科幻小说的启示

IF 1.8

BUSINESS AND SOCIETY REVIEW Pub Date : 2024-07-25 DOI: 10.1111/basr.12362

Corinne Gendron, René Audet

引用次数: 0