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":"37 1","pages":""},"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":"60 1","pages":""},"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":"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":"64 1","pages":""},"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":"64 1","pages":""},"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":"How do standard setters define materiality and why does it matter?","authors":"Cynthia E. Clark","doi":"10.1111/BEER.12351","DOIUrl":"https://doi.org/10.1111/BEER.12351","url":null,"abstract":"","PeriodicalId":47954,"journal":{"name":"Business Ethics-A European Review","volume":"47 1","pages":"378-391"},"PeriodicalIF":4.8,"publicationDate":"2021-05-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86040128","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 ethical defense of cryptocurrencies","authors":"P. Bagus, Luis P. de la Horra","doi":"10.1111/BEER.12344","DOIUrl":"https://doi.org/10.1111/BEER.12344","url":null,"abstract":"","PeriodicalId":47954,"journal":{"name":"Business Ethics-A European Review","volume":"19 1","pages":"423-431"},"PeriodicalIF":4.8,"publicationDate":"2021-05-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81123106","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":"Making implicit CSR explicit? Considering the continuity of Japanese “micro moral unity”","authors":"Shinji Horiguchi","doi":"10.1111/BEER.12343","DOIUrl":"https://doi.org/10.1111/BEER.12343","url":null,"abstract":"","PeriodicalId":47954,"journal":{"name":"Business Ethics-A European Review","volume":"14 1","pages":"311-322"},"PeriodicalIF":4.8,"publicationDate":"2021-05-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88702687","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":"Antecedents of CSR communication by hotels: The case of the Colombian Caribbean Region","authors":"Antoni Serra-Cantallops, D. D. Peña Miranda, José Ramón-Cardona","doi":"10.1111/BEER.12346","DOIUrl":"https://doi.org/10.1111/BEER.12346","url":null,"abstract":"","PeriodicalId":47954,"journal":{"name":"Business Ethics-A European Review","volume":"43 1","pages":""},"PeriodicalIF":4.8,"publicationDate":"2021-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76691837","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":"A review of CSR classification schemes and the operationalization of bolted‐on vs. built‐in CSR","authors":"N. Rahman, Laurie J. Blake","doi":"10.1111/BEER.12345","DOIUrl":"https://doi.org/10.1111/BEER.12345","url":null,"abstract":"","PeriodicalId":47954,"journal":{"name":"Business Ethics-A European Review","volume":"22 1","pages":""},"PeriodicalIF":4.8,"publicationDate":"2021-04-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87337398","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":"CEO personality and language use in CSR reporting","authors":"Fereshteh Mahmoudian, J. Nazari, I. M. Gordon, Karel Hrazdil","doi":"10.1111/BEER.12347","DOIUrl":"https://doi.org/10.1111/BEER.12347","url":null,"abstract":"","PeriodicalId":47954,"journal":{"name":"Business Ethics-A European Review","volume":"98 1","pages":""},"PeriodicalIF":4.8,"publicationDate":"2021-04-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79479626","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}