Business & Society最新文献_第7页

Bribe Payments and State Ownership: The Impact of State Ownership on Bribery Propensity and Intensity 贿赂支付与国家所有制：国家所有制对贿赂倾向和强度的影响

IF 7 3区管理学

Business & Society Pub Date : 2022-09-20 DOI: 10.1177/00076503221124860

Jingtao Yi, Liang Chen, S. Meng, Sali Li, Noman Shaheer

引用次数: 1

Coordinated Enactment: How Organizational Departments Work Together to Implement CSR 协调实施：组织部门如何协同实施企业社会责任

IF 7 3区管理学

Business & Society Pub Date : 2022-09-12 DOI: 10.1177/00076503221110213

David Risi, C. Wickert, Tommaso Ramus

{"title":"Coordinated Enactment: How Organizational Departments Work Together to Implement CSR","authors":"David Risi, C. Wickert, Tommaso Ramus","doi":"10.1177/00076503221110213","DOIUrl":"https://doi.org/10.1177/00076503221110213","url":null,"abstract":"Research on the implementation of corporate social responsibility (CSR) has revealed the critical role of CSR departments vis-à-vis functional departments. While both CSR and functional departments influence CSR implementation, the question of how they work together remains underexamined. We address this question by mobilizing and merging two complementary yet separate perspectives on CSR implementation: “coordination” and “enactment.” Building on a comparative case study involving seven large Swiss financial institutions that have established CSR departments and implemented CSR to varying extents, we inductively derive six courses of actions conducing to CSR implementation, involving both coordination and enactment. We distinguish between four courses of actions in the CSR departments (centralizing, coalescing, orchestrating, and consulting) and two courses of actions in the functional departments (decentralizing and tailoring). As our data suggest that coordination and enactment work in tandem, we capture these insights in a model of CSR implementation as coordinated enactment. Our research contributes to the literature by explaining how CSR departments and functional departments enact and simultaneously coordinate CSR at a particular implementation stage, thus illuminating how and why the variance in CSR implementation occurs.","PeriodicalId":48193,"journal":{"name":"Business & Society","volume":"62 1","pages":"745 - 786"},"PeriodicalIF":7.0,"publicationDate":"2022-09-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47063652","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 6

Advancing a Contextualized, Community-Centric Understanding of Social Entrepreneurial Ecosystems 推进对社会创业生态系统的情境化、以社区为中心的理解

IF 7 3区管理学

Business & Society Pub Date : 2022-09-06 DOI: 10.1177/00076503221121820

A. de Bruin, Michael J. Roy, S. Grant, Kate V. Lewis

引用次数: 6

Why Social Enterprises Resist or Collectively Improve Impact Assessment: The Role of Prior Organizational Experience and “Impact Lock-In” 社会企业抗拒或集体改善影响评估的原因:组织经验与“影响锁定”的作用

IF 7 3区管理学

Business & Society Pub Date : 2022-08-26 DOI: 10.1177/00076503221120568

Jarrod Ormiston

{"title":"Why Social Enterprises Resist or Collectively Improve Impact Assessment: The Role of Prior Organizational Experience and “Impact Lock-In”","authors":"Jarrod Ormiston","doi":"10.1177/00076503221120568","DOIUrl":"https://doi.org/10.1177/00076503221120568","url":null,"abstract":"This article examines how organizational experience influences social enterprise responses to impact assessment practices. Limited attention has been paid to why organizations resist or challenge impact assessment practices or how prior experience with impact assessment may shape organizational responses. The study draws on interviews with practitioners involved in social enterprise–impact investor dyads in Australia and the United Kingdom. The findings reveal that social enterprises enact either combative or collaborative responses in their relationships with impact investors based on past experiences with impact assessment. The study shows how more experienced social enterprises reach a state of impact lock-in—where they become committed to particular approaches to understanding, measuring, and reporting impact. The article contributes to the literature on impact assessment and impact investment by showing how organizational experience shapes divergent reactions to the demands imposed by impact investors, creating complementary forces of institutionalization and contestation of impact assessment practice.","PeriodicalId":48193,"journal":{"name":"Business & Society","volume":"62 1","pages":"989 - 1030"},"PeriodicalIF":7.0,"publicationDate":"2022-08-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44598848","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2

Implications of Overwhelmed Leadership: How Executive Job Demands Hinder Corporate Sustainability Performance 过度领导的影响：高管职位需求如何阻碍企业可持续发展绩效

IF 7 3区管理学

Business & Society Pub Date : 2022-08-25 DOI: 10.1177/00076503221120570

Manish Popli, Mehul Raithatha

引用次数: 0

The Influence of Ethical Beliefs and Attitudes, Norms, and Prior Outcomes on Cybersecurity Investment Decisions 伦理信仰和态度、规范和先前结果对网络安全投资决策的影响

IF 7 3区管理学

Business & Society Pub Date : 2022-08-23 DOI: 10.1177/00076503221110156

Gary M. Fleischman, S. Valentine, M. Curtis, P. Mohapatra

引用次数: 2

The Influence of Strategic Disclosure on Corporate Climate Performance Ratings 战略信息披露对企业气候绩效评级的影响

IF 7 3区管理学

Business & Society Pub Date : 2022-08-08 DOI: 10.1177/00076503221115715

Patrick J. Callery

{"title":"The Influence of Strategic Disclosure on Corporate Climate Performance Ratings","authors":"Patrick J. Callery","doi":"10.1177/00076503221115715","DOIUrl":"https://doi.org/10.1177/00076503221115715","url":null,"abstract":"In response to demand from investors and other stakeholders, companies have increased voluntary disclosure of climate change-related policies and performance. Information intermediaries have correspondingly emerged to provide needed credibility and commensurability of climate disclosures. However, the provision of performance ratings and lax audit capabilities creates opportunities for firms to manipulate those ratings for impression management. This article explains how firms may attain an intermediary’s favorable assessment of climate performance using varied methods of strategic disclosure. Using data from a prominent climate intermediary (CDP, formerly the Carbon Disclosure Project), I find that strategic disclosure is widespread and effective in attaining higher ratings, particularly through disclosure of forward-looking factors, suggesting that ratings may not be an accurate indicator of a firm’s true underlying performance. This article contributes to commensuration and impression management literatures, offers guidance for mechanism design to improve the reliability of intermediated voluntary disclosure, and highlights important areas for future research.","PeriodicalId":48193,"journal":{"name":"Business & Society","volume":"62 1","pages":"950 - 988"},"PeriodicalIF":7.0,"publicationDate":"2022-08-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46922914","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

From the Substantive to the Ceremonial: Exploring Interrelations Between Recognition and Aspirational CSR Talk 从实质到仪式：认知与企业社会责任对话的相互关系

IF 7 3区管理学

Business & Society Pub Date : 2022-08-03 DOI: 10.1177/00076503221114795

Hannah Trittin-Ulbrich

{"title":"From the Substantive to the Ceremonial: Exploring Interrelations Between Recognition and Aspirational CSR Talk","authors":"Hannah Trittin-Ulbrich","doi":"10.1177/00076503221114795","DOIUrl":"https://doi.org/10.1177/00076503221114795","url":null,"abstract":"Stakeholder recognition constitutes a firm’s experience of affirmation and acknowledgment from stakeholders and is deemed essential for organizations to develop positive self-relations and a sense of themselves as morally responsible social actors. Through an in-depth case study, I show how a firm’s varied experiences of stakeholder recognition for its corporate social responsibility (CSR) efforts alternately facilitated and hindered the performativity of its aspirational CSR talk through two key processes: (a) a recognition-attainment process whereby the experience of stakeholder recognition helped turn aspirational CSR talk into “substantive” talk with the performative potential to catalyze other CSR practices; and (b) a subsequent recognition-commodification process induced by a perceived misrecognition that ultimately rendered such talk “ceremonial.” Elucidating stakeholder recognition as an undertheorized boundary condition of aspirational CSR talk, this study adds to performative approaches to CSR communication. It further contributes to research on recognition by demonstrating the explanatory potential of Axel Honneth’s notion of recognition in researching business and society interactions.","PeriodicalId":48193,"journal":{"name":"Business & Society","volume":"62 1","pages":"917 - 949"},"PeriodicalIF":7.0,"publicationDate":"2022-08-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44665139","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 5

Corporate Environmental Governance Strategies Under the Dual Supervision of the Government and the Public 政府与公众双重监督下的公司环境治理策略

IF 7 3区管理学

Business & Society Pub Date : 2022-08-01 DOI: 10.1177/00076503221114792

Huixiang Zeng, Zhiying Huang, Qiong Zhou, Pengwei He, Xu Cheng

{"title":"Corporate Environmental Governance Strategies Under the Dual Supervision of the Government and the Public","authors":"Huixiang Zeng, Zhiying Huang, Qiong Zhou, Pengwei He, Xu Cheng","doi":"10.1177/00076503221114792","DOIUrl":"https://doi.org/10.1177/00076503221114792","url":null,"abstract":"External regulatory and normative pressures from both the Chinese central environmental protection inspection (CEPI) program and public participation can act together to influence corporate environmental governance behavior. This research uses the multiperiod Difference-In-Differences method to test the compound impact of CEPI and public participation on corporate environmental governance strategies and investigate the underlying influence mechanisms. The results show that CEPI and public participation have a positive compound effect on the corporate “source-control” strategy. A reasonable reduction in pollution charges and increased environmental subsidies are essential to stimulate the green innovation potential of heavily polluting firms. Our research helps clarify the game relationship between the central and the local governments and analyzes how the relationship between the government, the public, and corporates affects environmental governance, thereby advancing principal-agent theory and expanding the current research on institutional pressures and corporate environmental governance.","PeriodicalId":48193,"journal":{"name":"Business & Society","volume":"62 1","pages":"860 - 907"},"PeriodicalIF":7.0,"publicationDate":"2022-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43703803","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 11

Strengthening Deliberation in Business: Learning From Aristotle’s Ethics of Deliberation 强化商业中的深思:从亚里士多德的深思伦理学中学习

IF 7 3区管理学

Business & Society Pub Date : 2022-07-31 DOI: 10.1177/00076503221113816

Sandrine Frémeaux, Christian Voegtlin

引用次数: 1