BUSINESS AND SOCIETY REVIEW最新文献_第3页

What is the humanistic and ethical value of the “logic of gift” in business relationships? A conceptual approach 商业关系中的 "礼物逻辑 "有何人文和道德价值？概念方法

IF 1.8

BUSINESS AND SOCIETY REVIEW Pub Date : 2024-07-22 DOI: 10.1111/basr.12361

Domènec Melé

{"title":"What is the humanistic and ethical value of the “logic of gift” in business relationships? A conceptual approach","authors":"Domènec Melé","doi":"10.1111/basr.12361","DOIUrl":"10.1111/basr.12361","url":null,"abstract":"One conventional view of businesses is to reduce them to mere performers of economic transactions in an exercise of exchange based on the “logic of self-interest,” and under the criterion do ut des, meaning “I give in order that you may give.” Drawing from personalist philosophy, this article argues that financial and organizational interactions are encounters, relations between persons, not mere economic transactions. Furthermore, people involved in business have the capacity to establish relations of gratuity with others under the criterion do propter alterum, that is, “give to the other as another,” without expecting a return. This criterion is at the core of the “logic of gift.” We argue that giving authentic gifts is intrinsically good, since it contributes to the human flourishing of those who practice this behavior. Implementing the “logic of gift” is also beneficial for the company because it contributes to humanizing the company. In addition, applying the logic of gift will probably bring about trust and social cohesion between people, with positive consequences for business performance, which is consistent with previous findings.","PeriodicalId":46747,"journal":{"name":"BUSINESS AND SOCIETY REVIEW","volume":"129 S1","pages":"741-758"},"PeriodicalIF":1.8,"publicationDate":"2024-07-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/basr.12361","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141784723","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

Subsidiarity and the logic of gift in business 商业中的附属性和赠与逻辑

IF 1.8

BUSINESS AND SOCIETY REVIEW Pub Date : 2024-07-21 DOI: 10.1111/basr.12363

Martin Schlag, Marta Rocchi

引用次数: 0

“Creating shared value”: Time for a normative extension? "创造共享价值"：是时候进行规范性扩展了吗？

IF 1.8

BUSINESS AND SOCIETY REVIEW Pub Date : 2024-06-24 DOI: 10.1111/basr.12358

Mark S. Schwartz

{"title":"“Creating shared value”: Time for a normative extension?","authors":"Mark S. Schwartz","doi":"10.1111/basr.12358","DOIUrl":"10.1111/basr.12358","url":null,"abstract":"Porter and Kramer's “creating shared value” (CSV) proposal has achieved significant penetration into both the academic and corporate communities. Building on other critiques of CSV, this paper assesses whether the CSV framework, notwithstanding its popularity, currently possesses an appropriate and adequate theoretical foundation to represent an overarching normative framework for the entire business and society field. The analysis does so by comparing CSV with a series of other dominant business and society approaches including corporate social responsibility, business ethics, stakeholder management, sustainability, and corporate citizenship. The analysis finds that while CSV does address the fundamental business and society normative requirement that business activities should contribute to sustainable net societal value, it currently fails to adequately incorporate the equally important notions of (i) appropriately balancing stakeholder interests with those of the corporation's shareholders, as well as (ii) demonstrating sufficient accountability (i.e., taking responsibility) by properly reporting on and addressing any negative impacts resulting from the firm's activities. The paper concludes with a revised and expanded restatement of the CSV concept, which attempts to take into account and address its current theoretical limitations in order to enhance its appeal as an overarching business and society normative paradigm.","PeriodicalId":46747,"journal":{"name":"BUSINESS AND SOCIETY REVIEW","volume":"129 2","pages":"185-209"},"PeriodicalIF":1.8,"publicationDate":"2024-06-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141507252","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

Corporate social responsibility, CEO characteristics, and earnings management: Evidence from China 企业社会责任、CEO 特征与收益管理：来自中国的证据

IF 1.8

BUSINESS AND SOCIETY REVIEW Pub Date : 2024-06-24 DOI: 10.1111/basr.12355

Chayma Erraja, Qu Ying, Hassan Khalil

{"title":"Corporate social responsibility, CEO characteristics, and earnings management: Evidence from China","authors":"Chayma Erraja, Qu Ying, Hassan Khalil","doi":"10.1111/basr.12355","DOIUrl":"https://doi.org/10.1111/basr.12355","url":null,"abstract":"This study examines the relationship between corporate social responsibility (CSR), earnings management (EM), and the characteristics of chief executive officers (CEOs) within the context of China's economic transformation. Drawing on stakeholder theory and upper echelon theory, this study investigates the influence of CSR on EM and the role of CEO characteristics. The empirical analysis is based on a sample of 1,980 Chinese firm-year observations from the Shenzhen and Shanghai stock markets, between 2013 and 2017. The findings reveal a negative relationship between CSR performance and discretionary accruals (DA), suggesting that higher CSR is associated with lower EM. Moreover, this relationship is more pronounced among firms with highly educated CEOs (postgraduates) and mature CEOs (approaching retirement age). Notably, the negative CSR–EM relationship is strengthened in firms with mandatory CSR reports. This study expands prior research by exploring the impact of CEO characteristics on the CSR–EM relationship, incorporating CEO attributes alongside ownership structures and governance mechanisms. The findings offer insights for organizations in terms of selecting ethically committed CEOs, as well as guidance for shareholders in understanding CEO selection criteria. Furthermore, this study highlights the importance of mandatory CSR disclosure (CSRD) for policymakers evaluating CSR performance according to the disclosure type.","PeriodicalId":46747,"journal":{"name":"BUSINESS AND SOCIETY REVIEW","volume":"129 2","pages":"313-345"},"PeriodicalIF":1.8,"publicationDate":"2024-06-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141556701","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

Exploring the profile of green consumers: Role of demographics and factors influencing green purchase behavior 探索绿色消费者的概况：人口统计学的作用和影响绿色购买行为的因素

IF 1.8

BUSINESS AND SOCIETY REVIEW Pub Date : 2024-06-23 DOI: 10.1111/basr.12357

Pooja Mehta, Harpreet Singh Chahal

{"title":"Exploring the profile of green consumers: Role of demographics and factors influencing green purchase behavior","authors":"Pooja Mehta, Harpreet Singh Chahal","doi":"10.1111/basr.12357","DOIUrl":"10.1111/basr.12357","url":null,"abstract":"In the past decades, the world has witnessed significant growth in environmental issues such as the generation of waste, climatic changes, and depletion of natural resources. Due to this, there has been a substantial upsurge in consumers who prefer green products. Hence, exploring the stable set of characteristics of green consumers becomes extremely important for organizations to develop customer-oriented targeting and segmenting strategies. The present study attempts to explore key factors influencing green purchase behavior and the behavioral profile of green consumers in the Indian context. The study surveyed 400 respondents from Punjab. Multivariate analysis was performed to analyze the data. The results of the analysis revealed three distinctive consumer clusters based on green purchase behavior. “Pro-environmentals” represent the segment of green consumers. Consumers of this cluster were found to be highly environmentally conscious. Besides this, the study confirmed noticeable differences in the three clusters in terms of gender, age, number of children, and marital status. Finally, the results indicated the behavioral profile of green and non-green consumers and explained prominent differences between the three clusters. This knowledge shall enable marketers to design tailor-made marketing strategies focusing on the specific needs of each consumer cluster.","PeriodicalId":46747,"journal":{"name":"BUSINESS AND SOCIETY REVIEW","volume":"129 2","pages":"225-257"},"PeriodicalIF":1.8,"publicationDate":"2024-06-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141507253","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 paradigm shift: Business associations shaping the discourse on system change 模式转变：商业协会塑造关于制度变革的讨论

IF 1.8

BUSINESS AND SOCIETY REVIEW Pub Date : 2024-06-17 DOI: 10.1111/basr.12359

Sandra Waddock, Irene Henriques, Martina Linnenluecke, Nicholas Poggioli, Steffen Böhm

{"title":"The paradigm shift: Business associations shaping the discourse on system change","authors":"Sandra Waddock, Irene Henriques, Martina Linnenluecke, Nicholas Poggioli, Steffen Böhm","doi":"10.1111/basr.12359","DOIUrl":"https://doi.org/10.1111/basr.12359","url":null,"abstract":"This Agenda 2050 piece is a call to action for management scholars to follow the lead of business associations, foundations, and businesses in studying and understanding the transformative change needed to bring about a more equitable and flourishing world for all living beings—including humans and other-than-humans. These entities advocate for a significant paradigm shift in how business is practiced as a way of responding to ‘polycrisis’—the interrelated set of civilization-threatening crises that includes climate change, social inequality, and biodiversity loss. Yet management scholars lag behind business discourse with issues of sustainability and ecological flourishing, adapting to the type of leadership needed for the future, and understanding the need for system change. We provide four keystone pathways to help scholars shape future discourse in business scholarship, practice, and curricula: 1) structural changes to management education, 2) piloting social impact, 3) development of regenerative business models, and 4) moral, legal, and financial cases for action.","PeriodicalId":46747,"journal":{"name":"BUSINESS AND SOCIETY REVIEW","volume":"129 2","pages":"155-167"},"PeriodicalIF":1.8,"publicationDate":"2024-06-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141556543","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

Business innovation as a force for good: From doing less harm to positive impact type 1 and type 2 企业创新是一股善的力量：从减少危害到产生积极影响：1 型和 2 型

IF 1.8

BUSINESS AND SOCIETY REVIEW Pub Date : 2024-06-17 DOI: 10.1111/basr.12360

Chris Laszlo, David Cooperrider, Ronald Fry

{"title":"Business innovation as a force for good: From doing less harm to positive impact type 1 and type 2","authors":"Chris Laszlo, David Cooperrider, Ronald Fry","doi":"10.1111/basr.12360","DOIUrl":"https://doi.org/10.1111/basr.12360","url":null,"abstract":"Commitments of “getting to zero” or becoming a regenerative company are raising investor, customer, and employee expectations at a time when businesses are struggling just to reduce negative impacts. Executives are increasingly caught between wanting to build a better world and the reality of managing value-add activities that continue to harm people and the environment.Businesses need to distinguish between three types of innovation impacts to maintain their credibility and legitimacy. The first is doing less harm, where the goal is to minimize social wrongs and reduce ecological footprints. The second is incremental positive impact, where the goal is to increase prosperity, regenerate nature, and improve wellbeing through initiatives that are typically of limited scope. The third is system-wide positive impact, where scalable business innovations have a discernible capacity to “move the needle” on social and global challenges such as climate change and social equity.This conceptual paper provides a framework for assessing business innovations by type of impact and the high-leverage points needed to create desired change at the scale of the whole.","PeriodicalId":46747,"journal":{"name":"BUSINESS AND SOCIETY REVIEW","volume":"129 2","pages":"168-184"},"PeriodicalIF":1.8,"publicationDate":"2024-06-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/basr.12360","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141556549","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 economic impact of cross-sector collaboration: A case study of United Way 评估跨部门合作的经济影响：联合之路案例研究

IF 1.8

BUSINESS AND SOCIETY REVIEW Pub Date : 2024-06-15 DOI: 10.1111/basr.12356

Misty A. Sabol, Bradley G. Winton

引用次数: 0

The key to organizational democracy and corporate sustainability?—The role of employee shareholder associations in German listed companies 组织民主和企业可持续发展的关键？--德国上市公司中员工股东会的作用

IF 1.8

BUSINESS AND SOCIETY REVIEW Pub Date : 2024-05-15 DOI: 10.1111/basr.12350

Thomas Steger

{"title":"The key to organizational democracy and corporate sustainability?—The role of employee shareholder associations in German listed companies","authors":"Thomas Steger","doi":"10.1111/basr.12350","DOIUrl":"10.1111/basr.12350","url":null,"abstract":"Employee shareholder associations (ESAs) have emerged as a novel, and widely underestimated actor in the European corporate arena, established to collect and pool the shares and voting power held by a company's employees. As such, they parallel existing institutions for employee representation, potentially empowering employees in their role as shareholders and possibly even providing a counterweight to traditional company owners. Unfortunately, we know little about the actual functioning, the inner workings, and, particularly, the ESAs' contributions to date. To address these shortcomings this paper explores the limitations but also the potential of ESAs in large, German listed companies to contribute to employee share ownership (ESO), to organizational democracy (OD), and to corporate sustainability (CS). Our findings show that, as far as ESOs and OD are concerned, in the specific German context, ESAs usually do not offer alternatives to (or even to compete with) existing employee representation but are instead rather dependent on cooperation with them. Regarding CS, any contribution here is closely linked to the ESAs' own principles and depends on the extent to which the ESA management takes them seriously and prioritizes them over other objectives.","PeriodicalId":46747,"journal":{"name":"BUSINESS AND SOCIETY REVIEW","volume":"130 S1","pages":"263-287"},"PeriodicalIF":1.8,"publicationDate":"2024-05-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/basr.12350","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140976652","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

Harsh realities of female migration during the COVID epoch COVID 时代女性迁徙的残酷现实

IF 1.8

BUSINESS AND SOCIETY REVIEW Pub Date : 2024-04-24 DOI: 10.1111/basr.12342

Tarak Nath Sahu, Sudarshan Maity, Manjari Yadav

{"title":"Harsh realities of female migration during the COVID epoch","authors":"Tarak Nath Sahu, Sudarshan Maity, Manjari Yadav","doi":"10.1111/basr.12342","DOIUrl":"10.1111/basr.12342","url":null,"abstract":"The study examines the consequences of the COVID-19 pandemic-induced lockdown on the socio-economic status of 212 female migrant workers employed in the informal sector, originating from four underprivileged districts of West Bengal, India. The study assesses the changes in their scope of employment, financial instability, and the level of violence experienced within households and workplaces in the pre-pandemic and post-lockdown phases. We apply the binary logistic regression to identify factors influencing their low employment scope, the t-test to observe changes in their income as a consequence of the pandemic, and the Wilcoxon signed-rank test alongside effect size analysis to detect any rise in experiences of violence and exploitation against women. The findings suggest a notable decrease in their employment scope due to the absence of previous jobs, low wages, insecure workplaces, and family constraints; a decline in earnings; and an increased incidence of violence against them. The research suggests designing reforms to improve the current situation of female migrants, who represent one of the most marginalized sections of society. Formalizing the labor market and ensuring proper registration of these women would enable them to gain access to social security benefits, pension schemes, and relief packages that are vital for their well-being.","PeriodicalId":46747,"journal":{"name":"BUSINESS AND SOCIETY REVIEW","volume":"129 2","pages":"293-312"},"PeriodicalIF":1.8,"publicationDate":"2024-04-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140659420","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