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Employees’ Perspectives on the Costs and Benefits of Organizations’ Environmental Initiatives 员工对组织环境举措成本和效益的看法
IF 7 3区 管理学
Business & Society Pub Date : 2022-07-30 DOI: 10.1177/00076503221113250
S. Allen
{"title":"Employees’ Perspectives on the Costs and Benefits of Organizations’ Environmental Initiatives","authors":"S. Allen","doi":"10.1177/00076503221113250","DOIUrl":"https://doi.org/10.1177/00076503221113250","url":null,"abstract":"Employee participation is essential to organizations’ corporate social responsibility (CSR)-related environmental initiatives (EIs). Employees’ attitudes to participating in pro-environmental behaviors are addressed in workplace literature drawing upon the theory of planned behavior. However, antecedents to employees’ attitude formation, including perceptions of the costs and benefits of participating in EIs, have not been adequately researched. Greater understanding of EI attitude formation can support efforts to foster EI participation. This study explores employees’ perceptions of EI costs and benefits to employees personally, to their organization, and to society by applying goal framing theory. A sample of 120 survey participants described 150 initiatives and identified personal, organizational, and societal costs and benefits of the EIs. Cost and benefit categories are presented along with a taxonomy and themes. The findings of this study provide a reference point for researchers and managers in understanding how employees view EIs and how employees might be encouraged to participate.","PeriodicalId":48193,"journal":{"name":"Business & Society","volume":null,"pages":null},"PeriodicalIF":7.0,"publicationDate":"2022-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48737695","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: 0
Business and the Climate Crisis: Toward Engagement With Climate Assemblies 商业与气候危机：应对气候大会
IF 7 3区 管理学
Business & Society Pub Date : 2022-07-29 DOI: 10.1177/00076503221112865
S. Pek
{"title":"Business and the Climate Crisis: Toward Engagement With Climate Assemblies","authors":"S. Pek","doi":"10.1177/00076503221112865","DOIUrl":"https://doi.org/10.1177/00076503221112865","url":null,"abstract":"Businesses and business scholars interested in tackling climate change can benefit by engaging with the innovative but nascent movement of climate assemblies. I articulate three promising ways they can meaningfully engage with this movement.","PeriodicalId":48193,"journal":{"name":"Business & Society","volume":null,"pages":null},"PeriodicalIF":7.0,"publicationDate":"2022-07-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41289634","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
Making Impact Investing More Than Just Well-Meaning Capital 使影响力投资不仅仅是善意的资本
IF 7 3区 管理学
Business & Society Pub Date : 2022-07-25 DOI: 10.1177/00076503221112864
F. Casalini, V. Vecchi
{"title":"Making Impact Investing More Than Just Well-Meaning Capital","authors":"F. Casalini, V. Vecchi","doi":"10.1177/00076503221112864","DOIUrl":"https://doi.org/10.1177/00076503221112864","url":null,"abstract":"Impact investing is progressively losing focus in ensuring investments really do make a difference; therefore, the growth of the market may not make real social and environmental change. We propose three ways to put the “impact” back into the heart of impact investment.","PeriodicalId":48193,"journal":{"name":"Business & Society","volume":null,"pages":null},"PeriodicalIF":7.0,"publicationDate":"2022-07-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43293801","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: 0
Multistakeholder Benefits: A Meta-Analysis of Different Theories 多方利益：不同理论的元分析
IF 7 3区 管理学
Business & Society Pub Date : 2022-07-14 DOI: 10.1177/00076503221110181
V. Z. Chen, Meng Zhong, P. Duran, Steve Sauerwald
{"title":"Multistakeholder Benefits: A Meta-Analysis of Different Theories","authors":"V. Z. Chen, Meng Zhong, P. Duran, Steve Sauerwald","doi":"10.1177/00076503221110181","DOIUrl":"https://doi.org/10.1177/00076503221110181","url":null,"abstract":"We predict multistakeholder benefits as a measure of organizational performance from the perspective of important organizational stakeholders. Specifically, we identify the relative importance of theoretical antecedents that affect the different dimensions of stakeholder benefits. Offering the first empirical synthesis of multistakeholder benefits to date, we assess the statistical explanatory power of different theories in the literature, focusing on the extent to which their suggested antecedents of organizational performance may lead to improvements in multiple dimensions of stakeholder benefits. Based on 110 empirical studies since 1990 to date concerning any two of four stakeholder groups (investors, customers, employees, and community /environment), we find no evidence for any single theory to have sufficient explanatory power in predicting benefits concerning all four stakeholder groups. Thus, we cannot reduce different mechanisms leading to multistakeholder benefits to a grand model or theory but need to resort to a multi-theoretical synthesis. Taking stock of the meta-analysis, we suggest future studies should fill three gaps: multiple dimensions within a stakeholder benefit, causal complexity, and inequality of stakeholder benefit creation.","PeriodicalId":48193,"journal":{"name":"Business & Society","volume":null,"pages":null},"PeriodicalIF":7.0,"publicationDate":"2022-07-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47469132","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
#Activism: Investor Reactions to Corporate Sociopolitical Activism #激进主义:投资者对企业社会政治激进主义的反应
IF 7 3区 管理学
Business & Society Pub Date : 2022-07-14 DOI: 10.1177/00076503221110457
Simbarashe Pasirayi, Patrick B. Fennell, Kayla B. Follmer
{"title":"#Activism: Investor Reactions to Corporate Sociopolitical Activism","authors":"Simbarashe Pasirayi, Patrick B. Fennell, Kayla B. Follmer","doi":"10.1177/00076503221110457","DOIUrl":"https://doi.org/10.1177/00076503221110457","url":null,"abstract":"Corporations, which in the past have been hesitant to contribute to conversations regarding political and social issues, are increasingly speaking out on current issues such as race, sexual orientation, gender, immigration, and environmental issues. Despite this trend, limited academic research has focused on how corporate sociopolitical activism (CSA) efforts impact firm value. In addition, extant studies have not fully identified the extent to which the firm and their message influence the outcomes of this approach. The current study explores how sociopolitical stances communicated on Twitter affect firms’ stock prices. Results from an event study of 260 incidents of CSA show that CSA efforts decrease firm value by an average of 0.22%, indicating that wading into social or political issues is a risky strategy. However, further analysis highlights the importance of clearly articulating stances on social issues that align with the firm’s core values.","PeriodicalId":48193,"journal":{"name":"Business & Society","volume":null,"pages":null},"PeriodicalIF":7.0,"publicationDate":"2022-07-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48812203","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: 3
A Processual Model of CEO Activism: Activities, Frames, and Phases CEO行动主义的过程模型：活动、框架和阶段
IF 7 3区 管理学
Business & Society Pub Date : 2022-07-14 DOI: 10.1177/00076503221110184
Laura Olkkonen, M. Morsing
{"title":"A Processual Model of CEO Activism: Activities, Frames, and Phases","authors":"Laura Olkkonen, M. Morsing","doi":"10.1177/00076503221110184","DOIUrl":"https://doi.org/10.1177/00076503221110184","url":null,"abstract":"Chief executive officers (CEOs) engage in activism when they take public stances on sensitive socio-political issues. In this study, we address the less-explored activities that constitute CEO activism beyond single stances as the activism is maintained over time. The data cover 6 years of campaign and media materials from a case company with several CEO-initiated activist campaigns. Our findings from an inductive analysis contribute to CEO activism theorizing in three ways. First, we extend CEO activism conceptually by identifying five underlying activities that support a public stance: anchoring motivations, modeling action, taking agency, enduring criticism, and normalizing activism. Second, we bridge individual- and organization-level analyses by depicting how a CEO involves a company in activism through activities that justify interrelated topic frame and role frame. Third, we develop a processual model that includes the pre-stance, stance-taking, and post-stance phases and explains how the underlying activities are interrelated and follow a pattern that serves to maintain CEO activism. Accordingly, CEO activism includes activities, through the pre-stance, stance-taking, and post-stance phases, whereby a CEO deliberately engages personally and through a company in public debate about sensitive socio-political issues and the role of businesses in addressing them.","PeriodicalId":48193,"journal":{"name":"Business & Society","volume":null,"pages":null},"PeriodicalIF":7.0,"publicationDate":"2022-07-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46679751","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: 4
An Integrative Literature Review of Social Entrepreneurship Research: Mapping the Literature and Future Research Directions 社会创业研究的综合文献综述：文献映射与未来研究方向
IF 7 3区 管理学
Business & Society Pub Date : 2022-06-20 DOI: 10.1177/00076503221101611
Anton Klarin, Y. Suseno
{"title":"An Integrative Literature Review of Social Entrepreneurship Research: Mapping the Literature and Future Research Directions","authors":"Anton Klarin, Y. Suseno","doi":"10.1177/00076503221101611","DOIUrl":"https://doi.org/10.1177/00076503221101611","url":null,"abstract":"This article maps existing research from 5,874 scholarly publications on social entrepreneurship (SE) utilizing scientometrics. The mapping indicates a taxonomy of five clusters: (a) the nature of SE, (b) policy implications and employment in relation to SE, (c) SE in communities and health, (d) SE personality traits, and (e) SE education. We complement the scientometric analysis with a systematic literature review of publications on SE in the Financial Times 50 list (FT50) and Business & Society and propose a multistage, multilevel framework that highlights the clusters of existing research on SE based on their stage and level of analysis. This review study also helps outline a set of future research directions, including studies examining (a) the process stage at the micro-level and macro-level, (b) linkages across levels and stages, (c) linkages across stages over time or longitudinal studies, (d) SE in resource-constrained environments, (e) technological advancement and its impact on SE, (f) the types of social enterprises and their outcomes, and (g) various emerging topics in SE.","PeriodicalId":48193,"journal":{"name":"Business & Society","volume":null,"pages":null},"PeriodicalIF":7.0,"publicationDate":"2022-06-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44143982","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: 19
The Irrationality of Rationality in Market Economics: A Paradox of Incentives Perspective 市场经济中理性的非理性：激励视角的悖论
IF 7 3区 管理学
Business & Society Pub Date : 2022-06-10 DOI: 10.1177/00076503221101888
J. Tamvada, Rashedur Chowdhury
{"title":"The Irrationality of Rationality in Market Economics: A Paradox of Incentives Perspective","authors":"J. Tamvada, Rashedur Chowdhury","doi":"10.1177/00076503221101888","DOIUrl":"https://doi.org/10.1177/00076503221101888","url":null,"abstract":"Current incentive structures are more favorably aligned with the world’s problems than with their solutions. We conceptualize this as the paradox of incentives to argue the need for new thinking and restructuring of incentives to break the paradox during the COVID-19 pandemic and beyond, and create new opportunities for societal transformation.","PeriodicalId":48193,"journal":{"name":"Business & Society","volume":null,"pages":null},"PeriodicalIF":7.0,"publicationDate":"2022-06-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41986977","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: 4
Moral CSR
IF 7 3区 管理学
Business & Society Pub Date : 2022-05-18 DOI: 10.1177/00076503221086881
Barry M. Mitnick, D. Windsor, D. Wood
{"title":"Moral CSR","authors":"Barry M. Mitnick, D. Windsor, D. Wood","doi":"10.1177/00076503221086881","DOIUrl":"https://doi.org/10.1177/00076503221086881","url":null,"abstract":"Corporate social responsibility (CSR) is about the moral purpose of business and its proper relationship to society. We map the logical structure of CSR—its canonical core—and identify the view of CSR that is most consistent with CSR as driven by moral purpose as Moral CSR (CSRM). The numerous perspectives of CSR, which we term CSR memes, are complements to CSRM. A meme is an idea or usage diffusing within communities. Moral norms and what we term normatively injunctive warrants are implicit in many CSR memes but have received a relative lack of explicit and systematic attention. A norm is an accepted standard for behavior. A warrant is an authoritative or authorizing instruction for behavior. All CSR memes contain three elements—a corporate actor, a relation, and nonmoral normative warrants, which we term constructive warrants. We argue that any CSR meme should include a fourth element—moral normative (injunctive) warrants linking explicitly to moral reasoning. Through sorting key CSR memes by their epistemological and compositional characteristics, we reveal the paucity of explicit attention to injunctive warrants. We resort memes according to social gains or losses, which are the outcomes of societal demand for and business supply of CSR. This analysis yields two proposed improvements for CSR reasoning. The first is a clearer picture of variable use of the term CSR in extant research. The second is how scholars can incorporate more explicitly moral elements of CSR in future work.","PeriodicalId":48193,"journal":{"name":"Business & Society","volume":null,"pages":null},"PeriodicalIF":7.0,"publicationDate":"2022-05-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41566869","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: 3
Sociological Structures and Accounting Misbehavior: An Institutional Anomie Theory Explanation of Restatements in Family Firms 社会学结构与会计不当行为:家族企业重述的制度失范理论解释
IF 7 3区 管理学
Business & Society Pub Date : 2022-05-16 DOI: 10.1177/00076503221087935
Elisabetta Mafrolla, Felice Matozza, E. D'Amico
{"title":"Sociological Structures and Accounting Misbehavior: An Institutional Anomie Theory Explanation of Restatements in Family Firms","authors":"Elisabetta Mafrolla, Felice Matozza, E. D'Amico","doi":"10.1177/00076503221087935","DOIUrl":"https://doi.org/10.1177/00076503221087935","url":null,"abstract":"This article studies the underinvestigated but fascinating issue of the sociological determinants of accounting misbehavior while focusing on an allegedly illicit accounting practice (i.e., restatement) in family- vs. nonfamily-controlled corporations. Under the framework of institutional anomie theory, we examined whether sociological structures (i.e., legal forces and cultural values) influence accounting errors inducing restatements. By applying a multivariate regression analysis to a sample of restating firms listed in 23 countries during the 2006 to 2014 period, we found that legal forces and cultural values significantly moderate the severity of accounting errors. The results of this study suggest that investors, managers, and policymakers should more fully consider the sociological structures of societies when debating the feasibility of corporate misbehaviors, as combining firm-level and country-level analyses could help to predict a firm’s accounting misbehaviors, such as more severe accounting errors.","PeriodicalId":48193,"journal":{"name":"Business & Society","volume":null,"pages":null},"PeriodicalIF":7.0,"publicationDate":"2022-05-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49137967","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: 0
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