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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":"62 1","pages":"192 - 220"},"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":"62 1","pages":"434 - 469"},"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
Cultivating Sustainability Thinkers: Analyzing the Routes to Psychological Ownership in Local Business Units of Multinational Enterprises (MNEs) 培养可持续思考者:跨国公司本土事业部心理所有权路径分析
IF 7 3区 管理学
Business & Society Pub Date : 2022-05-06 DOI: 10.1177/00076503221088809
Martina Kurki, M. Lähdesmäki
{"title":"Cultivating Sustainability Thinkers: Analyzing the Routes to Psychological Ownership in Local Business Units of Multinational Enterprises (MNEs)","authors":"Martina Kurki, M. Lähdesmäki","doi":"10.1177/00076503221088809","DOIUrl":"https://doi.org/10.1177/00076503221088809","url":null,"abstract":"Although present research shows that ambitious corporate sustainability objectives improve employee engagement in business organizations, there is scarcity of research showing how employees engage in corporate sustainability objectives and become autonomous sustainability thinkers. We suggest that a strong, individual level of psychological ownership of corporate sustainability is a precondition for the development of sustainability thinking, and examine the factors that influence the emergence of such feelings of ownership. Our qualitative study, based on 29 interviews conducted in seven Finnish local business units from three different technology-oriented multinational enterprises (MNEs), shows that several key factors can have contradictory effects, both strengthening and hindering the routes to psychological ownership of corporate sustainability. While these contradictory effects may potentially lead to confusion among employees, our findings may help managers to avoid pitfalls in developing a more sustainability-oriented organizational culture. Moreover, by applying the theory of psychological ownership, our study contributes to the business sustainability research by providing new theoretical opportunities to understand the process of how individuals may become engaged in enhancing business sustainability.","PeriodicalId":48193,"journal":{"name":"Business & Society","volume":"62 1","pages":"530 - 564"},"PeriodicalIF":7.0,"publicationDate":"2022-05-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44417845","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
Standing on the Shoulders of Giants: Leveraging Management Research on Grand Challenges 站在巨人的肩膀上:利用管理研究应对重大挑战
IF 7 3区 管理学
Business & Society Pub Date : 2022-05-01 DOI: 10.1177/00076503221087701
Silvia Dorado, N. Antadze, Jill M. Purdy, O. Branzei
{"title":"Standing on the Shoulders of Giants: Leveraging Management Research on Grand Challenges","authors":"Silvia Dorado, N. Antadze, Jill M. Purdy, O. Branzei","doi":"10.1177/00076503221087701","DOIUrl":"https://doi.org/10.1177/00076503221087701","url":null,"abstract":"We advance research on how businesses engage with the complex social problems currently known as Grand Challenges. We study the concepts that preceded the term Grand Challenges, the connected ontologies that ground them, and the diversity of perspectives they offered. We construct a knowledge map that includes well-researched obstacles, such as governance obstacles hindering engagement and sensemaking obstacles limiting the ideation of novel and creative efforts. But we also build on prior research to identify curation obstacles, which precede engagement and define which problems receive social attention, and adaptation obstacles, which create uncertainty over workable solutions and bias the momentum of social systems toward the status quo. Our broader view on the obstacles defining Grand Challenges opens new pathways and identifies underexplored levers by which to understand and influence business engagement with complex social problems.","PeriodicalId":48193,"journal":{"name":"Business & Society","volume":"61 1","pages":"1242 - 1281"},"PeriodicalIF":7.0,"publicationDate":"2022-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46216528","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
Mission Accomplished? Reflecting on 60 Years of Business & Society 任务完成了吗?商业与社会60年的反思
IF 7 3区 管理学
Business & Society Pub Date : 2022-05-01 DOI: 10.1177/00076503221098911
Stephen Brammer, L. Branicki, M. Linnenluecke
{"title":"Mission Accomplished? Reflecting on 60 Years of Business & Society","authors":"Stephen Brammer, L. Branicki, M. Linnenluecke","doi":"10.1177/00076503221098911","DOIUrl":"https://doi.org/10.1177/00076503221098911","url":null,"abstract":"Business & Society’s 60th anniversary affords an opportunity to reflect on the journal’s achievements in the context of the wider field. We analyze editorial commentaries to map the evolving mission of the journal, assess the achievement of the journal’s mission through a thematic analysis of published articles, and examine Business & Society’s distinctiveness relative to peer journals using a machine learning approach. Our analysis highlights subtle shifts in Business & Society’s mission and content over time, reflecting variation in the relative emphasis on scholarly quality versus policy/practice relevance, and building the journal and its academic community versus addressing issues of concern to wider society. While Business & Society’s intended missions have been substantially and sequentially achieved, an increased emphasis on the society-business nexus and a critical approach to interdisciplinarity could further enhance Business & Society’s leading role within business and society research and attract new generations of contributors and readers.","PeriodicalId":48193,"journal":{"name":"Business & Society","volume":"61 1","pages":"980 - 1041"},"PeriodicalIF":7.0,"publicationDate":"2022-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44493817","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
The Evolving Political Marketplace: Revisiting 60 Years of Theoretical Dominance Through a Review of Corporate Political Activity Scholarship in Business & Society and Major Management Journals 演变中的政治市场:通过对《商业与社会》和主要管理期刊上的公司政治活动学术研究的回顾,重新审视60年的理论主导地位
IF 7 3区 管理学
Business & Society Pub Date : 2022-05-01 DOI: 10.1177/00076503221084660
S. Lenway, D. Schuler, Richard Marens, T. Werner, Colby D. Green
{"title":"The Evolving Political Marketplace: Revisiting 60 Years of Theoretical Dominance Through a Review of Corporate Political Activity Scholarship in Business & Society and Major Management Journals","authors":"S. Lenway, D. Schuler, Richard Marens, T. Werner, Colby D. Green","doi":"10.1177/00076503221084660","DOIUrl":"https://doi.org/10.1177/00076503221084660","url":null,"abstract":"We review articles about corporate political activity (CPA) published in Business & Society since its beginnings 60 years ago and in a set of other leading management journals over the past decade. We present evidence that most studies of CPA use the political markets’ perspective. Under the premise that the contemporary political environment has changed significantly since the inception of the political markets’ perspective, our review asks two interconnected questions. First, to what degree have changes in the political environment challenged the ability of the political markets’ perspective to understand the pillars of politics: issues, institutions, interests, and information? Second, to what degree have CPA scholars augmented or diversified their theoretical arguments to accommodate these changes in the political environment? We document the CPA literature across these dimensions and questions and note that many scholars are already adopting other theories side by side with the political markets’ perspective.","PeriodicalId":48193,"journal":{"name":"Business & Society","volume":"61 1","pages":"1416 - 1470"},"PeriodicalIF":7.0,"publicationDate":"2022-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45892080","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
Building on Its Past: The Future of Business and Society Scholarship 在过去的基础上:商业与社会奖学金的未来
IF 7 3区 管理学
Business & Society Pub Date : 2022-05-01 DOI: 10.1177/00076503221097298
Jill A. Brown, F. D. de Bakker, Hari Bapuji, C. Higgins, K. Rehbein, A. Spicer
{"title":"Building on Its Past: The Future of Business and Society Scholarship","authors":"Jill A. Brown, F. D. de Bakker, Hari Bapuji, C. Higgins, K. Rehbein, A. Spicer","doi":"10.1177/00076503221097298","DOIUrl":"https://doi.org/10.1177/00076503221097298","url":null,"abstract":"This Special Issue commemorates the 60th anniversary of Business & Society with nine rigorous literature reviews that address important societal problems and provide opportunities for theory development in the business and society field; in this introduction we present an overview of the Special Issue. With the theme “Building on Its Past,” the nine articles address a host of contemporary issues, including climate change, wicked problems, business and human rights, human health, certifications standards, the governance of artificial intelligence, stakeholder engagement, stakeholder theory, and corporate political activity. Together, these reviews offer a wealth of suggested themes, theories and approaches that can drive our research forward for the next decades in business and society research and practice. Using the lens of a miner-prospector continuum to categorize the diversity of articles within this special issue, a common theme emerges across the portfolio of reviews: they all call for a more systemic and integrative perspective toward studying the complex interactions that link business and society actors and issues. Building on these findings, we encourage future scholars to fill long-standing researched gaps through a more open systems approach, which supports both contextually sensitive and multi-level and multi-disciplinary approaches to address grand societal challenges. We conclude with specific suggestions as to how business and society scholars might use an open systems approach, including embracing methodologies to address complex causal pathways, theorizing with a view towards spanning external and internal elements of an organization, and reflecting on the temporal and spatial dynamics of complex systems.","PeriodicalId":48193,"journal":{"name":"Business & Society","volume":"61 1","pages":"967 - 979"},"PeriodicalIF":7.0,"publicationDate":"2022-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49378664","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 Eye for Artificial Intelligence: Insights Into the Governance of Artificial Intelligence and Vision for Future Research 人工智能之眼:对人工智能治理的洞察和对未来研究的展望
IF 7 3区 管理学
Business & Society Pub Date : 2022-04-29 DOI: 10.1177/00076503221080959
Deepika Chhillar, Ruth V. Aguilera
{"title":"An Eye for Artificial Intelligence: Insights Into the Governance of Artificial Intelligence and Vision for Future Research","authors":"Deepika Chhillar, Ruth V. Aguilera","doi":"10.1177/00076503221080959","DOIUrl":"https://doi.org/10.1177/00076503221080959","url":null,"abstract":"In this 60th anniversary of Business & Society essay, we seek to make three main contributions at the intersection of governance and artificial intelligence (AI). First, we aim to illuminate some of the deeper social, legal, organizational, and democratic challenges of rising AI adoption and resulting algorithmic power by reviewing AI research through a governance lens. Second, we propose an AI governance framework that aims to better assess AI challenges as well as how different governance modalities (architecture, laws, norms, and market) can support AI. At the heart of our framework lies the governance forces that apply to institutions, organizations, and individuals, who ultimately provide, regulate, and use AI decision-making. We discuss how businesses may harness AI’s economic power through governance solutions without creating or amplifying societal biases and inequalities. Third, as part of our section on future research, we identify a set of governance trade-offs in AI adoption, suggest future research avenues to conceptually strengthen research on the governance of AI, and lay out key policy recommendations.","PeriodicalId":48193,"journal":{"name":"Business & Society","volume":"61 1","pages":"1197 - 1241"},"PeriodicalIF":7.0,"publicationDate":"2022-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44391152","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: 13
How Collaborating with NGOs Makes Green Innovations More Desirable 与非政府组织合作如何使绿色创新更受欢迎
IF 7 3区 管理学
Business & Society Pub Date : 2022-04-28 DOI: 10.1177/00076503221084733
Fiona Schweitzer, Yan Meng
{"title":"How Collaborating with NGOs Makes Green Innovations More Desirable","authors":"Fiona Schweitzer, Yan Meng","doi":"10.1177/00076503221084733","DOIUrl":"https://doi.org/10.1177/00076503221084733","url":null,"abstract":"This research investigates how two different types of nongovernmental organization (NGO)–business collaboration for green innovation impact consumers’ purchase intentions. The authors carried out three studies, whose findings show that consumers prefer collaborations in which NGOs are integrated into the product development process (NGO co-development) over those that involve corporate giving to NGOs (sales-contingent donations). They show that green credibility works as a mediator, which explains why these two types of collaboration influence consumers’ purchase intentions differently. They also identify aspirational talk about a company’s future ambitions as an important boundary condition. These findings are important for literature on corporate social responsibility (CSR) communication, co-development, and co-branding and contribute to the discussion of the role of business in society.","PeriodicalId":48193,"journal":{"name":"Business & Society","volume":"62 1","pages":"363 - 400"},"PeriodicalIF":7.0,"publicationDate":"2022-04-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45788748","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
Did India’s CSR Mandate Enhance or Diminish Firm Value? 印度的企业社会责任是提升还是削弱了企业价值?
IF 7 3区 管理学
Business & Society Pub Date : 2022-04-25 DOI: 10.1177/00076503221085962
R. Panwar, V. Pandey, R. Suddaby, Natalia G. Vidal
{"title":"Did India’s CSR Mandate Enhance or Diminish Firm Value?","authors":"R. Panwar, V. Pandey, R. Suddaby, Natalia G. Vidal","doi":"10.1177/00076503221085962","DOIUrl":"https://doi.org/10.1177/00076503221085962","url":null,"abstract":"Can mandated adoption of corporate social responsibility (CSR) improve firm value? Most CSR adoption is purely voluntary. However, governments regularly encourage CSR adoption with soft regulations that vary from simply endorsing and symbolically supporting CSR to requiring the adoption of specific practices. Governments have resisted fully mandating CSR because there is some concern universally that mandated CSR may reduce firm value. There is, however, no empirical clarity as to whether mandated CSR impedes or improves firm value. We address this uncertainty by analyzing the effects of the mandated adoption of CSR that the government of India legislated in 2014. Drawing on a sample of 1,526 publicly traded firms and deploying a combinative analytical framework comprising an event study, regression discontinuity design, and a difference-in-differences technique, we conclude that India’s CSR mandate did, in fact, increase value for all firms bound by the mandate. This value-enhancing effect was greater for foreign firms relative to domestic firms. Our results refute previous research showing that India’s CSR mandate diminished firm value.","PeriodicalId":48193,"journal":{"name":"Business & Society","volume":"62 1","pages":"401 - 433"},"PeriodicalIF":7.0,"publicationDate":"2022-04-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48196016","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: 10
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