BUSINESS AND SOCIETY REVIEW最新文献_第4页

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":"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":"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

The Butte of Corporate Social Advocacy (CSA) 企业社会倡导（CSA）

IF 1.8

BUSINESS AND SOCIETY REVIEW Pub Date : 2026-01-28 DOI: 10.1111/basr.70035

Joshua M. Parcha

{"title":"The Butte of Corporate Social Advocacy (CSA)","authors":"Joshua M. Parcha","doi":"10.1111/basr.70035","DOIUrl":"https://doi.org/10.1111/basr.70035","url":null,"abstract":"<p>Carroll's seminal work on the pyramid of corporate social responsibility (CSR) provided a metaphor outlining the foundational aspects of a responsible corporation. Subsequently, corporations have begun moralizing on issues that extend well beyond those that are related to the corporation's business, including many controversial social issues. The wide dispersion of moral stands from corporations on all kinds of controversial social issues has now moved the moral discussion of corporations beyond their corporate social <i>responsibilities</i> and into a newer area of corporate social advocacy (CSA). This paper provides a complementary metaphor—the butte of CSA—that takes into account this newfound moralizing of corporations on many controversial social issues. The foundations from this new metaphor are then used in a model to chart paths to various outcomes along a CSR–CSA continuum, helping to identify when a corporate stance will be considered more CSA compared to when a corporate stance will be considered more CSR. An explanation of how the butte of CSA and its CSR–CSA continuum model make contributions toward theory, practice, and future research is discussed. Overall, this article should enhance discussions on the morality of corporations, both in terms of corporations' responsibility to behave morally and also in terms of corporations' advocacy on how others should behave morally.</p>","PeriodicalId":46747,"journal":{"name":"BUSINESS AND SOCIETY REVIEW","volume":"131 1","pages":""},"PeriodicalIF":1.8,"publicationDate":"2026-01-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/basr.70035","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"146136518","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

Exploring the Foundations of Moral Growth: Insights From Leonardo Polo's Conceptualization of the Human Being 探索道德成长的基础：从李奥纳多·波罗的人的概念化的启示

IF 1.8

BUSINESS AND SOCIETY REVIEW Pub Date : 2026-01-22 DOI: 10.1111/basr.70036

Maria Prats

{"title":"Exploring the Foundations of Moral Growth: Insights From Leonardo Polo's Conceptualization of the Human Being","authors":"Maria Prats","doi":"10.1111/basr.70036","DOIUrl":"https://doi.org/10.1111/basr.70036","url":null,"abstract":"<div>\u0000 \u0000 <p>This article explores the foundations of moral growth and strength in organizational life through the lens of Leonardo Polo's philosophical anthropology. By conceptualizing humans as both “having” and “giving” beings, Polo provides a framework that integrates ethical growth with personal development. His approach challenges the dominant instrumental logic of management by emphasizing the intrinsic value of persons and the transformative role of freedom, virtue, and self-giving in ethical behavior. Building on the tradition of virtue ethics and expanding it through a philosophical anthropology, the paper contributes to the field of positive organizational ethics (POE), business ethics, and more specifically, moral growth. Leonardo Polo reorients ethical analysis toward the inner development of agents and their capacity to contribute meaningfully to others. Practical implications are illustrated through contemporary leadership models, such as Bob Chapman's “Truly Human Leadership,” Ennio Doris at Banca Mediolanum, and initiatives like the “Decalogue of Good Business Practices.” The study advocates for a human-centered redefinition of organizations, one in which profit generation is consistently pursued through the moral growth of the people within the organization.</p>\u0000 </div>","PeriodicalId":46747,"journal":{"name":"BUSINESS AND SOCIETY REVIEW","volume":"131 1","pages":""},"PeriodicalIF":1.8,"publicationDate":"2026-01-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"146049395","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

Board Gender Diversity and the Portfolio Credit Risk of Microfinance Institutions (MFIs): A Critical Mass Theory Perspective 董事会性别多样性与小额信贷机构投资组合信贷风险：临界质量理论视角

IF 1.8

BUSINESS AND SOCIETY REVIEW Pub Date : 2026-01-20 DOI: 10.1111/basr.70034

Md Imran Hossain, Md Aslam Mia

{"title":"Board Gender Diversity and the Portfolio Credit Risk of Microfinance Institutions (MFIs): A Critical Mass Theory Perspective","authors":"Md Imran Hossain, Md Aslam Mia","doi":"10.1111/basr.70034","DOIUrl":"https://doi.org/10.1111/basr.70034","url":null,"abstract":"<div>\u0000 \u0000 <p>While previous studies show that board gender diversity enhances financial performance in traditional financial institutions, little is known about its association with portfolio risk in microfinance institutions (MFIs). This study addresses this gap by examining the impact of board gender diversity on MFI portfolio risk from a critical mass perspective. Using data from the World Bank's MIX Market database covering 1184 MFIs across 98 countries between 2010 and 2018, we employ conventional econometric tools and techniques, including endogeneity-corrected methods. The results indicate that female board members reduce MFI credit risk. Furthermore, the study confirms that a critical mass of women is essential to realizing this effect. These findings remain robust across subsample analyses (e.g., income levels) and various endogeneity-corrected techniques (e.g., Hausman–Taylor, generalized two-stage least squares [G2SLS], and lagged models). The study highlights the importance of integrating gender quotas on MFI boards to minimize portfolio credit risk in the long term, offering valuable implications for policymakers and academics.</p>\u0000 </div>","PeriodicalId":46747,"journal":{"name":"BUSINESS AND SOCIETY REVIEW","volume":"131 1","pages":""},"PeriodicalIF":1.8,"publicationDate":"2026-01-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"146002357","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

Female Leadership as a Factor of Sustainability: A Study With Companies From the B3 ICO2 Index 女性领导力作为可持续发展的一个因素：对B3 ICO2指数公司的研究

IF 1.8

BUSINESS AND SOCIETY REVIEW Pub Date : 2025-12-22 DOI: 10.1111/basr.70029

Adria Emily Ribeiro de Souza, Ana Flavia de Moraes Moraes, Ana Claudia de Araujo Moxoto, Armando Araújo de Souza Júnior, Sérgio Augusto Tôrres Mendes, Ricardo Jorge da Cunha Costa Nogueira

{"title":"Female Leadership as a Factor of Sustainability: A Study With Companies From the B3 ICO2 Index","authors":"Adria Emily Ribeiro de Souza, Ana Flavia de Moraes Moraes, Ana Claudia de Araujo Moxoto, Armando Araújo de Souza Júnior, Sérgio Augusto Tôrres Mendes, Ricardo Jorge da Cunha Costa Nogueira","doi":"10.1111/basr.70029","DOIUrl":"https://doi.org/10.1111/basr.70029","url":null,"abstract":"<div>\u0000 \u0000 <p>Female leadership has been recognized as an essential tool for promoting corporate sustainability. This study analyzed the relationship between the presence of women in leadership positions and sustainability in 72 companies listed on the ICO2 index of the Brazilian Stock Exchange (B3) using Gretl software to identify the correlation between these variables, measured by the greenhouse gas (GHG) indicator. The results indicate that the participation of women in strategic positions plays a significant role in reducing GHG emissions, with a minimum representation of 7% women in leadership positions being observed to result in a significant reduction in GHG emissions. These findings suggest that gender diversity in leadership positions can strengthen more sustainable and environmentally responsible business practices. However, the study was limited to companies listed on the B3, and it is recommended that future research include organizations from other sectors and regions to broaden the understanding of the impact of female leadership on corporate sustainability.</p>\u0000 </div>","PeriodicalId":46747,"journal":{"name":"BUSINESS AND SOCIETY REVIEW","volume":"131 1","pages":""},"PeriodicalIF":1.8,"publicationDate":"2025-12-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"146091517","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