Business Ethics-A European Review最新文献

{"title":"Does voluntary environmental, social, and governance disclosure impact initial public offer withdrawal risk?","authors":"Fouad Jamaani, Manal Alidarous","doi":"10.1111/beer.12678","DOIUrl":"https://doi.org/10.1111/beer.12678","url":null,"abstract":"Despite much research now being published on Environmental, Social, and Governance (ESG) investments and Initial Public Offerings (IPOs) withdrawal risk, there appears to be a lack of evidence on the prospective IPO withdrawal risk associated with voluntary disclosure of ESG policies. This paper investigates the influence of ESG disclosure on IPO withdrawal by comparing voluntary ESG disclosure to conventional IPOs in the international market. A large data set is employed here, containing 33,535 failed and successful IPOs from 1995 to 2019 from several nations with their own legal systems, cultural norms, and economic systems. The findings reveal that voluntary disclosure of ESG practices does significantly reduce the likelihood of an IPO withdrawal, by as much as 48%. These findings strongly suggest that organizations engaged in ESG activities perceive voluntary disclosure as an incentive, to adhere to social expectations. Consequently, reducing the asymmetry of information between IPO participants minimizes the withdrawal risk these companies face, hence diminishing doubts about their legitimacy. The results have consequences for IPO businesses, investors, researchers, and regulators.","PeriodicalId":47954,"journal":{"name":"Business Ethics-A European Review","volume":null,"pages":null},"PeriodicalIF":4.8,"publicationDate":"2024-04-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140569963","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":"Communicating CSR relationships in COVID-19: The evolution of cross-sector communication networks on social media","authors":"Jingyi Sun, Jieun Shin, Yiqi Li, Yan Qu, Lichen Zhen, Hye Min Kim, Aimei Yang, Wenlin Liu, Adam J. Saffer","doi":"10.1111/beer.12679","DOIUrl":"https://doi.org/10.1111/beer.12679","url":null,"abstract":"Cross-sector relationship building is an important strategy in corporate social responsibility initiatives, and communicating cross-sector relationships on social media can help raise the visibility of collaborative relationships. A noticeable gap in the literature is how social media enables and constrains the formation patterns of cross-sector connections. To understand how businesses communicate their relationships with government agencies and nonprofits about social issues on social media, we propose a theoretical framework that centers public attention as a critical resource and considers different sectors' interests in the COVID-19 issue. We tested this framework with a nationally representative sample of 1,980 organizations on Twitter. The analysis reveals that the increase in public attention to the COVID-19 issue was accompanied by a greater likelihood of cross-sector ties. Specifically, firms severely affected by COVID-19 were more likely to build ties with government agencies, and the increase in public attention also drove firms to build more ties with nonprofits, especially advocacy nonprofits. Our findings suggest managers of social media communication should observe the volatile public attention and design communicative strategies accordingly.","PeriodicalId":47954,"journal":{"name":"Business Ethics-A European Review","volume":null,"pages":null},"PeriodicalIF":4.8,"publicationDate":"2024-04-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140570032","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 can sustainable business models distribute value more equitably in global value chains? Introducing “value chain profit sharing” as an emerging alternative to fair trade, direct trade, or solidarity trade","authors":"Elizabeth A. Bennett, Janina Grabs","doi":"10.1111/beer.12666","DOIUrl":"https://doi.org/10.1111/beer.12666","url":null,"abstract":"Global supply chains often distribute value inequitably among the Global North and South. This perpetuates poverty and contributes to indecent work in raw material-producing countries, thus creating challenges to sustainable development. For decades, corporate social responsibility, social entrepreneurship, and sustainable business model innovations have aimed to distribute value more equitably across global value chains, for instance via fair trade, alternative trade, and direct trade. This article examines a novel and hitherto understudied innovation for equitable value distribution in global supply chains: “value chain profit sharing.” We draw on interview and archival data from two cases of social entrepreneurs working in the coffee sector to develop a generalized model. One of the model's key features is that the entrepreneur pays suppliers in multiple installments that reflect market conditions (as opposed to a single lump sum based on prediction). We show how this can increase value creation, appropriation, and equitable distribution. Although our research suggests that this model may be highly contingent on leaders' skills, resources, sense of place, and accountability to suppliers, we find no evidence that its applications are limited to specific countries or sectors. Our research further extends extant theory by showing how “value chain profit sharing” may relieve some of the tensions often associated with sustainable business models, including distributing value to suppliers while maintaining financial solvency; creating value while pursuing a social mission; providing benefits to suppliers without curtailing their market opportunities; responding to market conditions while maintaining commitments to suppliers; and scaling without diluting benefits. It thereby contributes to the literatures on sustainable business model innovations, equitable value distribution in global supply chains, novel application of revenue-sharing contracts, and innovative methods of profit sharing. It furthermore provides actionable guidance for social entrepreneurs, corporate social responsibility practitioners, and supplier cooperatives aiming to achieve more equitable value distribution and sustainable supply chains.","PeriodicalId":47954,"journal":{"name":"Business Ethics-A European Review","volume":null,"pages":null},"PeriodicalIF":4.8,"publicationDate":"2024-03-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140603016","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":"An examination of the 2012–2022 empirical ethical decision-making literature: A quinary review","authors":"Jana L. Craft, Kimberly R. Shannon","doi":"10.1111/beer.12676","DOIUrl":"https://doi.org/10.1111/beer.12676","url":null,"abstract":"This review summarizes the empirical ethical decision-making (EDM) research in business published between 2012 and 2022. Utilizing Rest's (Moral development: advances in research and theory, Praeger, New York, 1986) four-step model for EDM and Jones' (Acad Manag Rev, 16(2): 366-395, 1991) theory of moral intensity, 85 articles, resulting in 388 findings, were analyzed. Empirical findings in awareness, intent, judgment, and behavior were categorized by their application to individual and organizational factors resulting in the application of 624 and 62 factors, respectively. A maturing of the research environment is seen through the need for grouping individual factors into themes, essentially forming new connections within EDM research. This article prioritizes new factors and themes, such as bad behaviors, customers and selling, fantasy and imagination, and negative experiences. Additionally, new research in reoccurring themes such as demographics, feelings, personality, and power have elements that were seen in prior reviews but are more nuanced in the current. Furthermore, this quinary review discusses the evolution of EDM research highlighting the relationships studied and modifiers and mediators used. These themes help shape the landscape of EDM research by illustrating the intersectionality of variables. This article advances the understanding of how these foundational models are being nuanced to understand more deeply the EDM process. A call for future research incorporating intersectionality, the continued pursuit of complex relationships, longitudinal research, and major societal and organizational movements is included. Research into the effects of underrepresented demographics such as gender identity, veteran status, and ability is suggested. Furthermore, we question whether Rest (1986) and Jones' (1991) models are inherently Western and if comparing outcomes with a decolonialized research method might give insight into EDM. We present this latest 10-year collection of EDM empirical research based on Rest (1986) and Jones (1991) as a tool for new and future scholars to utilize in their research endeavors.","PeriodicalId":47954,"journal":{"name":"Business Ethics-A European Review","volume":null,"pages":null},"PeriodicalIF":4.8,"publicationDate":"2024-03-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140126667","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 consequences of dishonesty—A mediation-moderation praxis of greenwashing, tourists' green trust, and word-of-mouth: The role of connectedness to nature","authors":"Nhat Tan Pham, Le Van Huy, Quyen Phu Thi Phan, Hoang Long Phan, Tran Hoang Tuan","doi":"10.1111/beer.12670","DOIUrl":"https://doi.org/10.1111/beer.12670","url":null,"abstract":"The relationship between greenwashing and visitors' green behavior remains an under-researched topic in the tourism and hospitality literature, despite evidence of the harmful effect of greenwashing on the reputation and competitive advantage of organizations. This study extends attribution theory into the green context to develop a research framework for investigating the interrelationship between greenwashing, green trust, and green word-of-mouth (WOM), especially the roles of green trust and connectedness to nature. We conducted a survey of 289 visitors staying in four- and five-star hotels in Vietnam. The findings indicated that hotels should avoid greenwashing due to its negative impact on visitors' green trust and green WOM. Moreover, the study found that greenwashing had an indirect and negative influence on green WOM based on visitors' green trust. Importantly, the research revealed the value of connectedness in moderating green attitudes and behaviors among visitors.","PeriodicalId":47954,"journal":{"name":"Business Ethics-A European Review","volume":null,"pages":null},"PeriodicalIF":4.8,"publicationDate":"2024-03-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140074178","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":"Comparative study of socially responsible consumption measurement in three Latin American countries","authors":"Lida Esperanza Villa-Castaño, Jesús Perdomo-Ortiz, Sebastián Dueñas-Ocampo, William Fernando Durán León","doi":"10.1111/beer.12669","DOIUrl":"https://doi.org/10.1111/beer.12669","url":null,"abstract":"Socially responsible consumption reflects a consumer's political and ethical act. Its measurement is dependent on the socio-economic and cultural context. Consequently, measurement instruments reflecting various behaviour profiles of global consumers have been developed. This study employs a Latin-American-specific measurement instrument to compare socially responsible consumption behaviours in Colombia, Mexico and Peru, countries with the same cultural cluster, that is they reflect a set of values shaped by religion, family, a sense of authority and a nationalist bias in their cultural pattern. The empirical test included confirmatory factorial analysis exercise, factorial invariance analysis and a contrast analysis of variance. The results for the three Latin American countries show the following. (i) The Mexican consumer, compared to the Peruvian and Colombian one, exhibits a stronger tendency to evaluate external practices of corporate social responsibility as a criterion of consumption. (ii) The rationality of the Mexican consumer is better in terms of consumption volume of products, resources and services. Finally, (iii) Peruvian and Mexican consumers (vs. Colombian consumers) exhibit a tendency to assess the responsible practices of companies in labour matters more as a consumption criterion. This study provides empirical evidence of the context-dependent nature of measuring socially responsible consumption. For practitioners, identifying consumer profiles based on the market context enables them to customise goods and services. Moreover, policymakers should implement a sustainable consumption agenda with public policy guidelines tailored to the specific context.","PeriodicalId":47954,"journal":{"name":"Business Ethics-A European Review","volume":null,"pages":null},"PeriodicalIF":4.8,"publicationDate":"2024-02-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140007163","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":"Sustainable supply chain governance: A literature review","authors":"Linh Thuy Nguyen, Rob Zuidwijk","doi":"10.1111/beer.12668","DOIUrl":"https://doi.org/10.1111/beer.12668","url":null,"abstract":"Governance is one of the core concepts underlying sustainable supply chain (SC). Although governance practices are widely acknowledged and implemented, literature discussing those practices is not as thoroughly organized. The purpose of this paper is therefore to investigate the forms, dynamics, and development of sustainable supply chain governance (SSCG). We reviewed a total of 126 articles in operations and SC management peer-reviewed journals spanning 15 years of recent research. Our literature analysis unveils several key themes concerning the popularity of contractual and relational governance, the role of SC lead firms, the network perspective, and the dynamics of governance mechanisms. At a higher conceptual level, we conclude that there exists a mutually dependent relationship between SSCG and SC complexity. The study summarizes and conceptualizes the recent scholarly conversations about SSCG and offers an agenda for further research.","PeriodicalId":47954,"journal":{"name":"Business Ethics-A European Review","volume":null,"pages":null},"PeriodicalIF":4.8,"publicationDate":"2024-02-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140007440","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":"Monetary wisdom: Can yoking religiosity (God) and the love of money (mammon) in performance and humane contexts inspire honesty? The Matthew Effect in Religion","authors":"Yuh-Jia Chen, Velma Lee, Thomas Li-Ping Tang","doi":"10.1111/beer.12663","DOIUrl":"https://doi.org/10.1111/beer.12663","url":null,"abstract":"Religion inspires honesty. The love of money incites dishonesty. Religious and monetary values apply to all religions. We develop a formative theoretical model of monetary wisdom, treat religiosity (<i>God</i>) and the love of money (<i>mammon</i>), as two yoked antecedents—competing moral issues (Time 1), and frame the latent construct in good barrels (performance or humane contexts, Time 2), which leads to (dis)honesty (Time 3). We explore the direct and indirect paths and the model across genders. Our three-wave panel data (411 participants) show that religious and monetary values are negatively correlated. Directly, religiosity consistently curbs dishonesty; surprisingly, the love of money has no impact on dishonesty. In the performance context, the two mediation effects reduce dishonesty. Across genders, this mediation effect is nonsignificant for males but significantly excites females' honesty. In the humane context, the two mediation effects are nonsignificant. Across genders, for the love of money, males passively curb dishonesty by <b><i>omission</i></b>, and females actively engage in honesty by <b><i>commission</i></b>. Decision-makers must challenge people's moral issues, frame them in good barrels, and help people become good apples, choice architects, and moral and ethical decision-makers, promoting the Matthew effect in religion. We offer practical implications to individuals and organizations.","PeriodicalId":47954,"journal":{"name":"Business Ethics-A European Review","volume":null,"pages":null},"PeriodicalIF":4.8,"publicationDate":"2024-02-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139927358","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":"Moral licensing effect of work engagement: The role of psychological entitlement and relationship conflict with supervisors","authors":"Lianghua Zhang, Yongli Wang","doi":"10.1111/beer.12659","DOIUrl":"https://doi.org/10.1111/beer.12659","url":null,"abstract":"Given the importance of work engagement for organizations and the almost unified and steadfast understanding of its benefits, it is imperative to investigate the potential downside of work engagement to prevent unexpected damage. However, there has been relatively little research on its negative impacts. Drawing on the moral licensing theory, this study identifies the potential negative effects of work engagement by exploring the mediating role of psychological entitlement. An online experiment and a survey are conducted to test the theoretical model. The results reveal that work engagement leads to deviant workplace behavior through psychological entitlement only in cases where there is a higher level of relationship conflict with supervisors. The conclusions of this study shed light on how work engagement negatively affects organizations. The current study also contributes to practice by suggesting that supervisors should be aware of employees with a higher level of work engagement and communicate with them in a reasonable manner.","PeriodicalId":47954,"journal":{"name":"Business Ethics-A European Review","volume":null,"pages":null},"PeriodicalIF":4.8,"publicationDate":"2024-02-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139759553","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":"Firm's emission reduction effectiveness and the influence of the five institutional dimensions of the quintuple helix model: European evidence","authors":"Carmelo Reverte, Jennifer Martínez-Ferrero, Emma García-Meca","doi":"10.1111/beer.12662","DOIUrl":"https://doi.org/10.1111/beer.12662","url":null,"abstract":"Based upon the quintuple helix model (QHM), this study explores whether the differences in firms' emission reduction effectiveness can be attributed to the five institutional helices related to educational system, economic development, political–legal system, cultural orientation, and the natural capital. Using a set of listed European firms for the 2015–2020 period, we show that firms with better emission reduction effectiveness operate in nations with more public educational expenditure and scientific production, more extensive economic development, and better institutional and governance quality. Moreover, emission reduction strategies are more pronounced in firms located in countries characterized by less masculinity, individualism, power distance, and uncertainty avoidance, and more long-term orientation and indulgence. In addition, we find that companies with better emission reduction effectiveness are found in countries with more natural capital, characterized by a life in harmony with nature and employing the finite resources available in a sustainable and environmentally conscious manner. Moreover, employing a two-stage model to identify the most relevant helix, we find that the political–legal system helix is the most pivotal in promoting firms' commitment to reducing environmental emissions.","PeriodicalId":47954,"journal":{"name":"Business Ethics-A European Review","volume":null,"pages":null},"PeriodicalIF":4.8,"publicationDate":"2024-02-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139759544","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}