Corporate Social Responsibility and Environmental Management最新文献

The Relationship Between Board Diversity and Corporate Environmental Performance: A Meta-Analysis 董事会多元化与公司环境绩效关系的元分析

IF 10.1 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2026-11-06 Epub Date: 2026-03-19 DOI: 10.1002/csr.70529

My Hanh Doan, Paul Ludwig, Remmer Sassen, Luisa Altenburger

{"title":"The Relationship Between Board Diversity and Corporate Environmental Performance: A Meta-Analysis","authors":"My Hanh Doan, Paul Ludwig, Remmer Sassen, Luisa Altenburger","doi":"10.1002/csr.70529","DOIUrl":"https://doi.org/10.1002/csr.70529","url":null,"abstract":"<p>The association between corporate governance mechanisms and corporate environmental performance has gained increasing academic engagement; however, existing empirical studies provide inconsistent results. This study aims at empirically summarizing the results of previous research on the relationship between different characteristics of board diversity and corporate environmental performance. A systematic review of the literature and a meta-analysis were conducted, including 136 effect sizes and 707,196 observations from 48 empirical research articles. The findings show a weak positive relationship between a higher level of gender diversity within the management board and better corporate environmental performance. Such relationship differs between geographical locations. Conclusions on other demographic and professional aspects could not be drawn due to limited data availability or non-significant statistical results. Given the limited quantity and high level of heterogeneity in the field, we contribute a critical review and integration of various inconsistent insights which provide a robust evidence-based generalization of the inclusion of diversity in managing corporate environmental performance. Diversity could be used as one of the internal corporate governance mechanisms to improve environmental performance; however, supporting policy development and implementation should also be carried out. Even though direct implication could not be proved, improving policy support and corporate strategy to enhance board diversity would enable long-term social value creation and promote social inclusion in the business environment.</p>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"33 6","pages":"7565-7582"},"PeriodicalIF":10.1,"publicationDate":"2026-11-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/csr.70529","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149331490","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Bridging Digital Responsibility and Sustainable Development: How Corporate AI Ethics and International Innovation Drive ESG Performance 弥合数字责任和可持续发展：企业人工智能伦理和国际创新如何推动ESG绩效

IF 10.1 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2026-11-06 Epub Date: 2026-03-25 DOI: 10.1002/csr.70570

Shaofeng Wang, Hao Zhang

{"title":"Bridging Digital Responsibility and Sustainable Development: How Corporate AI Ethics and International Innovation Drive ESG Performance","authors":"Shaofeng Wang, Hao Zhang","doi":"10.1002/csr.70570","DOIUrl":"https://doi.org/10.1002/csr.70570","url":null,"abstract":"<div>\u0000 \u0000 <p>As artificial intelligence transforms corporate operations globally, organizations face mounting pressure to integrate ethical AI practices within their corporate social responsibility (CSR) frameworks. This study investigates how corporate artificial intelligence ethics influences sustainable development outcomes, examining the critical role of international innovation as a moderator. Drawing on digital responsibility theory and technological ethical risk management frameworks, we analyze survey data from 449 corporations across China and Europe—two regions with distinct CSR regulatory environments and sustainability approaches. Our findings reveal that corporate AI ethics significantly enhances sustainable development performance, with this relationship strengthened by international innovation capabilities. While direct effects on innovation remain non-significant, international innovation amplifies the sustainability benefits of ethical AI practices, particularly in European firms where stringent ESG regulations prevail. Regional analysis uncovers that Chinese firms leverage innovation more effectively for sustainability outcomes, whereas European firms demonstrate stronger moderation effects. These results provide actionable insights for organizations seeking to align AI deployment with ESG objectives and offer practical guidance for developing accountability mechanisms in digital transformation. The study contributes to CSR literature by demonstrating how ethical technology governance creates value for multiple stakeholders while advancing environmental and social sustainability goals.</p>\u0000 </div>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"33 6","pages":"7787-7809"},"PeriodicalIF":10.1,"publicationDate":"2026-11-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149331502","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"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

Advancing Circular Economy Through Supply Chain Learning: A Multi-Moderator Analysis 通过供应链学习推进循环经济：多调节因素分析

IF 10.1 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2026-11-06 Epub Date: 2026-03-21 DOI: 10.1002/csr.70498

Omega Hlortu, Kwame Owusu Kwateng, Francis Kamewor Tetteh

引用次数: 0

Navigating Preparedness for Corporate Sustainability due Diligence Directive Compliance in Czech Manufacturing Businesses 为捷克制造业企业的企业可持续发展尽职调查指令合规做好准备

IF 10.1 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2026-11-06 Epub Date: 2026-03-19 DOI: 10.1002/csr.70568

Ondřej Svoboda, Natálie Bruder Badie, Mohit Srivastava, Ladislav Tyll

{"title":"Navigating Preparedness for Corporate Sustainability due Diligence Directive Compliance in Czech Manufacturing Businesses","authors":"Ondřej Svoboda, Natálie Bruder Badie, Mohit Srivastava, Ladislav Tyll","doi":"10.1002/csr.70568","DOIUrl":"https://doi.org/10.1002/csr.70568","url":null,"abstract":"<div>\u0000 \u0000 <p>This study assesses the readiness of Czech manufacturing companies for the corporate sustainability due diligence directive (CS3D), revealing a disparity in preparedness between large firms and smaller manufacturers (SMEs) within the Czech sample, with smaller firms facing stronger barriers due to less formalized internal processes and geographic disadvantages. Based on qualitative interviews, the study recommends that the public sector establish CS3D resource centers to provide localized guidance and enhanced information dissemination. It also advises companies to integrate sustainability and human rights due diligence into their core operations. This involves leadership endorsement, comprehensive employee education, and promotion of a sustainability culture through transparent communication and active engagement. These initiatives ensure compliance with the Directive, enhancing companies' competitive advantage and reputation and positioning them as leaders in sustainable and ethical practices.</p>\u0000 </div>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"33 6","pages":"7649-7674"},"PeriodicalIF":10.1,"publicationDate":"2026-11-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149331492","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"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

Activating Board Diversity: Ownership Logics and Corporate Sustainability Performance in Hong Kong's Real Estate Sector 激活董事会多元化：香港地产业的所有权逻辑和企业可持续发展表现

IF 10.1 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2026-11-06 Epub Date: 2026-03-29 DOI: 10.1002/csr.70541

Brian Chi-Kuen Ho, Roger Levermore

{"title":"Activating Board Diversity: Ownership Logics and Corporate Sustainability Performance in Hong Kong's Real Estate Sector","authors":"Brian Chi-Kuen Ho, Roger Levermore","doi":"10.1002/csr.70541","DOIUrl":"https://doi.org/10.1002/csr.70541","url":null,"abstract":"<div>\u0000 \u0000 <p>Board diversity has been linked to corporate sustainability performance (CSP), yet empirical research cannot explain how diversity operates within governance systems. Unlike prior studies treating diversity as static demographics, this study introduces Diversity Activation Capacity (DAC)—the first processual framework explaining why identical board structures produce divergent sustainability outcomes. DAC theorises ownership logic as an institutional filter determining which diversity dimensions matter and how they translate into action, revealing activation mechanisms overlooked by Western-centric theories in concentrated ownership environments. This study investigates how ownership logics—state, family, and hybrid—shape board diversity's relationship with CSP in Hong Kong's real-estate sector. Through comparative case analysis of three property developers, we triangulate 32 interviews with longitudinal ESG performance (2019–2023). Findings reveal deep-level diversity (functional expertise, international experience, ESG literacy) outperforms demographic variety in driving CSP, but only when activated through ownership-appropriate mechanisms. State-controlled firms activate through bureaucratic alignment; family-controlled firms filter through socio-emotional wealth priorities; hybrid firms leverage market accountability. The findings challenge Hong Kong's regulatory emphasis on gender quotas, suggesting mandatory ESG training would more effectively enhance governance. This demonstrates ownership logic as an institutional filter with critical implications for Asian markets where concentrated ownership predominates.</p>\u0000 </div>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"33 6","pages":"7852-7871"},"PeriodicalIF":10.1,"publicationDate":"2026-11-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149331504","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"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

ESG Performance and Corporate Financial Performance: The Moderating Effects of Financing Constraints and Ownership Structure ESG绩效与公司财务绩效：融资约束和股权结构的调节作用

IF 10.1 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2026-11-06 Epub Date: 2026-03-25 DOI: 10.1002/csr.70525

Tingting Li, Huiting Wang

{"title":"ESG Performance and Corporate Financial Performance: The Moderating Effects of Financing Constraints and Ownership Structure","authors":"Tingting Li, Huiting Wang","doi":"10.1002/csr.70525","DOIUrl":"https://doi.org/10.1002/csr.70525","url":null,"abstract":"<div>\u0000 \u0000 <p>This study examines the relationship between ESG performance and corporate financial performance (CFP), investigating the moderating roles of financing constraints and ownership structure. Using fixed-effects models and instrumental variable analysis on 200 U.S. listed firms (2010–2020), we find a significant positive ESG-CFP linkage: one standard deviation ESG increase boosts ROA by 13.5% and ROE by 15.6%. Financing constraints negatively moderate this relationship, with the positive impact of ESG on CFP being reduced by 38.7% in high-leverage firms (calculated as the percentage difference in the ESG-CFP slope coefficient between firms with leverage ratios above the 75th percentile and those below the 25th percentile); conversely, strong liquidity enhances the strength of the ESG-CFP association. Ownership concentration strengthens ESG-CFP effects, with 25% equity concentration increasing ESG impact by 43.1%. Heterogeneity analysis reveals stronger ESG effects in high-tech firms and large enterprises, with ESG investments peaking in the second lag period. Findings underscore the necessity for context-specific ESG strategies that explicitly integrate firms' financing conditions (operationalized as leverage ratio and current ratio) and governance features (operationalized as ownership concentration). For policymakers, the results provide empirical foundations for differentiated regulatory frameworks, including tiered ESG disclosure requirements based on firm size and leverage levels, targeted green financial incentives for low-liquidity enterprises, and governance-aligned ESG guidance for firms with concentrated versus dispersed ownership structures. Practically, policymakers can implement these frameworks by calibrating compliance thresholds for ESG reporting to firms' financial capacity and designing incentive mechanisms that account for ownership-driven differences in ESG implementation efficiency.</p>\u0000 </div>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"33 6","pages":"7768-7786"},"PeriodicalIF":10.1,"publicationDate":"2026-11-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149331501","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"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

Unlocking Customer Satisfaction: The Interplay of Financial Leverage, ESG Performance, Product Sustainability Strategies, and National Culture 解锁客户满意度：财务杠杆、ESG绩效、产品可持续性战略和国家文化的相互作用

IF 10.1 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2026-11-06 Epub Date: 2026-03-20 DOI: 10.1002/csr.70566

Shu-Fang Liu, Ca-Van Pham, Sheng-Hung Chen

引用次数: 0

Artificial Intelligence as a Catalyst for Environmental and Social Sustainability Practices in SMEs: The Moderating Role of Sustainability, Digitalization, and Innovation Barriers 人工智能作为中小企业环境和社会可持续性实践的催化剂：可持续性、数字化和创新壁垒的调节作用

IF 10.1 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2026-11-06 Epub Date: 2026-03-26 DOI: 10.1002/csr.70512

Gülçinay Mumcu, Steven A. Brieger

{"title":"Artificial Intelligence as a Catalyst for Environmental and Social Sustainability Practices in SMEs: The Moderating Role of Sustainability, Digitalization, and Innovation Barriers","authors":"Gülçinay Mumcu, Steven A. Brieger","doi":"10.1002/csr.70512","DOIUrl":"https://doi.org/10.1002/csr.70512","url":null,"abstract":"<p>This study examines the relationship between artificial intelligence and both environmental and social sustainability practices in small and medium-sized enterprises, with a specific focus on the moderating effects of implementation barriers relating to sustainability, digitalization, and innovation. Drawing on resource-based view and contingency theory, the relationship and moderating effects are analyzed empirically utilizing data from the Flash Eurobarometer 486 survey, covering 12,632 small and medium-sized enterprises across 39 countries. Employing ordinary least squares regression with interaction terms, the findings reveal a significant positive relationship between artificial intelligence adoption and both environmental and social sustainability practices in small and medium-sized enterprises. However, this relationship is moderated by the implementation barriers, with higher barriers weakening the positive relationship between artificial intelligence and both environmental and social sustainability practices. This study contributes to the growing body of literature on artificial intelligence and sustainability in small and medium-sized enterprises by providing novel empirical evidence on their relationship and, uniquely, on the moderating role of implementation barriers related to sustainability, digitalization, and innovation, an aspect previously unexplored. The results offer important implications for small and medium-sized enterprise managers, policymakers, and researchers, highlighting the need for tailored strategies to overcome barriers and effectively implement artificial intelligence for enhanced environmental and social sustainability practices.</p>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"33 6","pages":"7830-7851"},"PeriodicalIF":10.1,"publicationDate":"2026-11-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/csr.70512","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149331606","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Green Backgrounds of Female Executives and Climate Targets Disclosure: The Role of Low-Carbon Strategy and Management Green Attention 女性高管绿色背景与气候目标披露：低碳战略与管理层绿色关注的作用

IF 10.1 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2026-11-06 Epub Date: 2026-03-30 DOI: 10.1002/csr.70572

Fahad Khalid, Fadoua Toumi, Mohit Srivastava, Xinhui Sun

{"title":"Green Backgrounds of Female Executives and Climate Targets Disclosure: The Role of Low-Carbon Strategy and Management Green Attention","authors":"Fahad Khalid, Fadoua Toumi, Mohit Srivastava, Xinhui Sun","doi":"10.1002/csr.70572","DOIUrl":"https://doi.org/10.1002/csr.70572","url":null,"abstract":"<div>\u0000 \u0000 <p>This study explores how the green backgrounds of female executives (GFEMs) influence corporate climate targets disclosure (CTD). Using a panel dataset comprising China's A-share nonfinancial listed companies (2010–2022) and rigorous methodologies, the findings confirm that GFEMs promote CTD. We find a nonlinear correlation with CTD rising with GFEM representation to an optimal point, but again weakening due to over-concentration of GFEM presence, an inverted U-shaped association reminiscent of critical mass dynamics. Moreover, mediation analysis revealed that GFEMs influence corporate CTD by adopting a low-carbon strategy and management green attention, influencing corporate strategic and cognitive responses to climate change commitments. The additional results indicate that the impact of GFEMs on CTD depends on the gender alignment of the executive teams and transpires under the leadership of male CEOs. This study offers comprehensive insights into the interrelationships among individual executive traits, leadership structures, and climate accountability.</p>\u0000 </div>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"33 6","pages":"7924-7947"},"PeriodicalIF":10.1,"publicationDate":"2026-11-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149331608","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"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

Board Characteristics and ESG Disclosure on Social Media: Evidence From the ICT Industry 社交媒体上董事会特征与ESG披露：来自ICT行业的证据

IF 10.1 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2026-11-06 Epub Date: 2026-03-25 DOI: 10.1002/csr.70571

Łukasz Bryl

{"title":"Board Characteristics and ESG Disclosure on Social Media: Evidence From the ICT Industry","authors":"Łukasz Bryl","doi":"10.1002/csr.70571","DOIUrl":"https://doi.org/10.1002/csr.70571","url":null,"abstract":"<div>\u0000 \u0000 <p>This study examines the influence of board characteristics on environmental, social, and governance (ESG) disclosure on social media, particularly on Twitter (X), in the US information and communication technology (ICT) industry. While prior research has focused on ESG reporting in traditional channels, little is known about how governance structures shape disclosure on social media. Drawing on legitimacy and media richness theories, the analysis investigates the impact of five board attributes (meeting frequency, size, women representation, tenure, and independence) on ESG disclosure on Twitter (X) using an unbalanced panel of 60 US ICT firms from the list Fortune Global 500 over 2016–2022. An automated content analysis of more than 147,000 corporate tweets was employed to measure the extent of ESG reporting. ESG disclosure was measured through keyword-based content analysis of tweets, based on the Bloomberg ESG Index. Results indicate that women board representation and independence significantly enhance ESG disclosure on Twitter (X), while frequent board meetings are associated with lower levels of disclosure. Board size and tenure show no consistent effects.</p>\u0000 </div>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"33 6","pages":"7810-7829"},"PeriodicalIF":10.1,"publicationDate":"2026-11-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"149331503","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"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