Corporate Social Responsibility and Environmental Management最新文献

Board Gender Diversity and Greenwashing in Europe 欧洲董事会的性别多样性和“漂绿”

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2025-03-24 DOI: 10.1002/csr.3187

Gema C. Fleitas-Castillo, Devora Peña-Martel, Domingo Javier Santana-Martín, Yaiza Santana-Negrín

引用次数: 0

Systemic Risk Management and Stakeholder Engagement: Insights From Business CSR Disclosure 系统性风险管理和利益相关者参与：来自企业社会责任披露的见解

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2025-03-23 DOI: 10.1002/csr.3186

Massimo Battaglia, Ilenia Ceglia, Mario Calabrese, Francesca Iandolo

{"title":"Systemic Risk Management and Stakeholder Engagement: Insights From Business CSR Disclosure","authors":"Massimo Battaglia, Ilenia Ceglia, Mario Calabrese, Francesca Iandolo","doi":"10.1002/csr.3186","DOIUrl":"https://doi.org/10.1002/csr.3186","url":null,"abstract":"<div>\u0000 \u0000 <p>This study investigates corporate strategies for integrating non-financial risks and stakeholder engagement into business management frameworks. Our inquiry analyzes the extent to which companies explicitly or implicitly incorporate stakeholder perspectives into their risk management practices. Based on the four fundamental pillars of risk management outlined by the Institute of Risk Management (IRM 2002), this study seeks to elucidate the multidimensional and comprehensive nature of stakeholder engagement in risk management processes. This study is based on a content analysis of 253 sustainability reports and Non-Financial Statements drawn from different categories of companies representing the Italian market: large companies, small and medium-sized enterprises (SMEs), cooperatives, and public utilities. The results reveal that companies primarily address risk management and control in their reports, aligning with the literature. Although risk components are equally important in managing adverse events, the results show a high percentage of risk analysis unlike what emerged from the literature, and a smaller percentage of companies focused on risk monitoring and risk communication. Stakeholder engagement levels vary based on company type and the activities performed in the risk governance process. From a theoretical perspective, this study contributes to systemic risk management research by integrating stakeholders into risk governance models. From a managerial perspective, this study offers implications for both risk management and sustainability disclosure practices. Limitations include the sample of Italian companies only and the different publication years of the collected reports.</p>\u0000 </div>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 3","pages":"4295-4314"},"PeriodicalIF":8.3,"publicationDate":"2025-03-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143919437","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

Aligning Key Performance Indicators With Integrated Thinking Principles: Insights From Academic Literature and South African Organisations' Extra-Financial Reports 调整关键绩效指标与综合思考原则：从学术文献和南非组织的财务外报告的见解

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2025-03-20 DOI: 10.1002/csr.3176

Dusan Ecim, Warren Maroun, Claudia Ferreira

{"title":"Aligning Key Performance Indicators With Integrated Thinking Principles: Insights From Academic Literature and South African Organisations' Extra-Financial Reports","authors":"Dusan Ecim, Warren Maroun, Claudia Ferreira","doi":"10.1002/csr.3176","DOIUrl":"https://doi.org/10.1002/csr.3176","url":null,"abstract":"<p>The aim of this paper is to identify which principles of integrated thinking can be applied by an organisation to develop holistic key performance indicators (KPIs) and to outline current practices in disclosing KPIs that align more broadly with an integrated thinking logic. To do so, an analysis of the academic literature is performed to identify the core integrated thinking principles that can be used as part of a performance evaluation structure that considers both financial and extra-financial matters. The identified principles are applied to a sample of South African-listed entities' extra-financial reports to illustrate how integrated thinking principles are incorporated into the KPIs being reported. Eight core themes specific to incorporating integrated thinking in KPIs are identified. These include (1) assurance, (2) timeframe, (3) coverage of the Sustainable Development Goals and multi-capitals, (4) factors influencing the achievement of the metric, (5) stakeholder engagement, (6) materiality, (7) the level of application and (8) post-implementation reviews. The analysis reveals that KPIs have incorporated more principles of an integrated thinking logic from 2013 to 2021 but that there is room for improvement. To facilitate this, examples of best and worst practices for reporting on KPIs are outlined. The study is among the first to outline formally the coverage of literature on integrated thinking, specifically in the context of performance evaluation and to assess the related performance evaluation disclosures in accordance with integrated thinking principles. The study offers practitioners and academics a framework for evaluating how KPIs can be set and evaluated in the context of integrated thinking.</p>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 3","pages":"4270-4294"},"PeriodicalIF":8.3,"publicationDate":"2025-03-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/csr.3176","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143920011","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

Influence of Proactive ESG Strategies, Slack Resources, and Collective Brain on ESG Disclosure and Firm Value in Japanese Companies 主动ESG战略、闲置资源和集体大脑对日本企业ESG信息披露和企业价值的影响

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2025-03-19 DOI: 10.1002/csr.3182

Takashi Sekimoto, Azlan Amran

{"title":"Influence of Proactive ESG Strategies, Slack Resources, and Collective Brain on ESG Disclosure and Firm Value in Japanese Companies","authors":"Takashi Sekimoto, Azlan Amran","doi":"10.1002/csr.3182","DOIUrl":"https://doi.org/10.1002/csr.3182","url":null,"abstract":"<div>\u0000 \u0000 <p>This study examines the influence of firms' proactive ESG strategies (PESGS) and slack resources on ESG disclosure quality and firm value in Japanese companies, using a cross-sectional sample of 107 firms. The findings reveal that PESGS and slack resources positively influence firm value, with ESG disclosure quality mediating the relationship between PESGS and firm value. The study introduces the concept of the collective brain, which moderates the effect of slack resources on firm value by fostering innovation through shared knowledge with cultural diversity. Employing a multi-theory approach—the resource-based view, dynamic capability theory, and voluntary disclosure theory—this study addresses gaps in ESG literature, offering insights into how ESG practices and disclosure create firm value. The study highlights the importance of strategic resources and capabilities and innovation in enhancing firm value through ESG, providing practical implications for managers, investors, and academics aiming to align sustainability with stakeholder expectations.</p>\u0000 </div>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 3","pages":"4254-4269"},"PeriodicalIF":8.3,"publicationDate":"2025-03-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143919488","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

Do Corporate Human Rights Commitments Drive Real Impact? Insights From Global Benchmark Data 企业的人权承诺能带来真正的影响吗？来自全球基准数据的见解

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2025-03-19 DOI: 10.1002/csr.3180

Marcello Cosa

{"title":"Do Corporate Human Rights Commitments Drive Real Impact? Insights From Global Benchmark Data","authors":"Marcello Cosa","doi":"10.1002/csr.3180","DOIUrl":"https://doi.org/10.1002/csr.3180","url":null,"abstract":"<p>Mitigating negative impacts on workers, communities, and consumers is one of the most urgent challenges facing companies today. This study examines how corporate human rights commitments translate into measurable improvements in human rights performance, using data from the World Benchmarking Alliance 2024 assessment of 1728 of the world's most influential companies. We also analyzed the impact of these commitments on corporate practices across different regions and sectors. Our analysis utilizes a comprehensive quantitative approach, including correlation, multiple regression, and the Kruskal–Wallis test. We found that public commitments to human rights are significantly associated with enhanced corporate social performance, primarily through the implementation of grievance mechanisms and stakeholder engagement processes. Companies in East Asia, the Pacific, Europe, and Central Asia exhibit stronger correlations between commitments and outcomes, reflecting the influence of local regulatory frameworks and cultural contexts. Industries such as Apparel and Footwear and Food Production demonstrate higher effectiveness due to increased scrutiny and industry-specific pressures. Financially strong companies are better positioned to implement effective human rights practices. A higher return on assets is positively correlated with improved grievance mechanisms. In contrast, higher gearing ratios are linked to challenges in assessing human rights risks and impacts, but they do not necessarily impede the implementation of grievance mechanisms. A one-size-fits-all approach is inadequate. By examining the complex interplay between financial health, regional and sector-specific pressures, and tailored human rights strategies, we provide actionable insights to help companies optimize their human rights practices and foster more ethical and sustainable business operations globally.</p>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 3","pages":"4235-4253"},"PeriodicalIF":8.3,"publicationDate":"2025-03-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/csr.3180","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143919487","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

A Literature Analysis of Sustainability Reporting Quality 可持续发展报告质量的文献分析

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2025-03-18 DOI: 10.1002/csr.3177

Stefano Adamo, Clarissa De Matteis, Roberta Fasiello, Francesca Imperiale

{"title":"A Literature Analysis of Sustainability Reporting Quality","authors":"Stefano Adamo, Clarissa De Matteis, Roberta Fasiello, Francesca Imperiale","doi":"10.1002/csr.3177","DOIUrl":"https://doi.org/10.1002/csr.3177","url":null,"abstract":"<div>\u0000 \u0000 <p>The research aims to map the status of the sustainability reporting quality (SRQ) field through a systematic literature review, highlighting its factors, exploring the theories on which sustainability reporting quality studies are based and identifying new research trends. Based on the concept of quality as compliance with the reporting principles, the research was conducted through a systematic literature network analysis (SLNA) method, combining systematic literature review (SLR) and bibliometric network analysis (BNA) methodologies. We analysed 325 papers published from 1990 to 2024 through VOSviewer and R-studio Bibliometrix package and extracted from the Scopus database. The results of the analysis detailed the leading papers and journals and discussed the four theme clusters identified through the keywords co-occurrence analysis: assurance, content in different sectors, corporate governance and stakeholders engagement, and sustainability regulation; highlighted also the main future research and put forward the main theories in the field under study. The results of the study have implications for academia, providing a wide state of the research about the SRQ, for the policymakers and regulators, highlighting criticism, need and lacks, and for the management, allowing them to know the best practices for drawing up a high-quality sustainability reporting. The SRQ has to be improved for the right sustainability management, to correctly inform stakeholders and to contribute to sustainable development.</p>\u0000 </div>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 3","pages":"4194-4215"},"PeriodicalIF":8.3,"publicationDate":"2025-03-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143919778","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

Facing the Risk of Greenwashing in the ESG Report of Global Companies: The Importance of Life Cycle Thinking 面对全球企业ESG报告中的“漂绿”风险：生命周期思维的重要性

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2025-03-18 DOI: 10.1002/csr.3178

Marco Ruggeri, Giuliana Vinci, Roberto Ruggieri, Marco Savastano

{"title":"Facing the Risk of Greenwashing in the ESG Report of Global Companies: The Importance of Life Cycle Thinking","authors":"Marco Ruggeri, Giuliana Vinci, Roberto Ruggieri, Marco Savastano","doi":"10.1002/csr.3178","DOIUrl":"https://doi.org/10.1002/csr.3178","url":null,"abstract":"<p>Accurate reporting on the sustainability of business value propositions must be supported by reliable data sources and sound methodologies such as life cycle assessment (LCA). Showing commitment to more responsible activity without quantifying business impacts, or quantifying them only partially, could fall into greenwashing practices. This research aims to analyze to what extent life cycle thinking tools are widespread in global companies' sustainability reports to determine whether companies are practicing greenwashing. The assessment was done through a review of non-financial statements of all the Global Fortune 500 companies, with the results showing that they rarely refer to LCA. More in detail, 80% of the sample does not quantify their environmental impacts through LCA, and almost all of the remaining 20% quantify only a small portion of their impacts. Only two companies use the Social Life Cycle Assessment. Accordingly, large companies are still reluctant to show their actual emissions, as they might contradict their sustainability narratives. This leads to reinforcing the belief that many companies are not making significant efforts to engage in sustainability strategies but are increasingly practicing greenwashing, making their products and operations appear more sustainable than they are.</p>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 3","pages":"4216-4234"},"PeriodicalIF":8.3,"publicationDate":"2025-03-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/csr.3178","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143919779","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

Corporate Social Responsibility (CSR) Decoupling and Tax Avoidance: Symbolic Use of Sustainable Boards in the European Union? 企业社会责任脱钩与避税：可持续董事会在欧盟的象征性运用？

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2025-03-16 DOI: 10.1002/csr.3172

Patrick Velte

{"title":"Corporate Social Responsibility (CSR) Decoupling and Tax Avoidance: Symbolic Use of Sustainable Boards in the European Union?","authors":"Patrick Velte","doi":"10.1002/csr.3172","DOIUrl":"https://doi.org/10.1002/csr.3172","url":null,"abstract":"<p>This study explores the relationship between corporate social responsibility (CSR) decoupling and tax avoidance, as well as the moderating effect of sustainable boards on this relationship. Based on agency and legitimacy theories, we used panel data of listed firms headquartered in the European Union (2076 firm-year observations) in the 2017–2022 fiscal period. In line with the theoretical framework and based on several regression analyses, we found that CSR decoupling and tax avoidance were significantly positively related. In line with the assumption of a symbolic, sustainable boards strengthen this relationship. The results remained consistent following several robustness tests and endogeneity checks. The study mainly contributes to the literature by raising awareness about the relationship between CSR and tax avoidance. To the best of our knowledge, this is the first empirical study on the link between CSR decoupling and tax avoidance and the moderating effect of sustainable boards. Future research should determine the impact of the sub-pillars of CSR decoupling and evaluate tax disclosure in CSR reports. Corporations should promote integrated tax and sustainability management as substantive stakeholder tools.</p>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 3","pages":"4179-4193"},"PeriodicalIF":8.3,"publicationDate":"2025-03-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/csr.3172","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143919544","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

Impact of Sustainable Financial Literacy and Digital Financial Inclusion on Women's Sustainable Entrepreneurial Intention 可持续金融素养和数字普惠金融对女性可持续创业意愿的影响

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2025-03-15 DOI: 10.1002/csr.3174

Samanwita Mishra, Chandan Kumar Sahoo

{"title":"Impact of Sustainable Financial Literacy and Digital Financial Inclusion on Women's Sustainable Entrepreneurial Intention","authors":"Samanwita Mishra, Chandan Kumar Sahoo","doi":"10.1002/csr.3174","DOIUrl":"https://doi.org/10.1002/csr.3174","url":null,"abstract":"<div>\u0000 \u0000 <p>This study draws upon resource-based theory to explore the effect of sustainable financial literacy on women's intentions to engage in sustainable entrepreneurship, focusing on digital financial inclusion as a mediating factor. Empirical data was collected from 266 female students from various esteemed Indian Institutes, and the research hypotheses were tested using partial least square structural equation modeling with the help of SmartPLS 4 software. The study revealed that sustainable financial literacy significantly impacts women's intention toward sustainable entrepreneurship. Additionally, digital financial inclusion partially mediates the relationship between sustainable financial literacy and entrepreneurial intent. These findings provide policymakers with a constructive model for implementing sustainability literacy to enhance generating intention among women to be involved in sustainable businesses that consider social and environmental aspects and not just profitability, contributing to achieving SDG and enhancing the nation's economic development.</p>\u0000 </div>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 3","pages":"4166-4178"},"PeriodicalIF":8.3,"publicationDate":"2025-03-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143919528","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

Going the Extra Mile While Internationalizing: A Systematic Literature Review About the Role of CSR Commitment 国际化中走得更远：企业社会责任承诺作用的系统文献综述

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2025-03-13 DOI: 10.1002/csr.3175

Ana Inês, Andreia Diniz, António C. Moreira

{"title":"Going the Extra Mile While Internationalizing: A Systematic Literature Review About the Role of CSR Commitment","authors":"Ana Inês, Andreia Diniz, António C. Moreira","doi":"10.1002/csr.3175","DOIUrl":"https://doi.org/10.1002/csr.3175","url":null,"abstract":"<div>\u0000 \u0000 <p>Current understanding of corporate social responsibility (CSR) overlooks the impact of internationalization on CSR practices, as it focuses on specific countries. Hence, this paper systematically reviews the literature to analyze how firms, while internationalizing, find themselves in the need to act upon their CSR practices and implementation, thus going the extra mile. Through an in-depth content analysis of 53 articles, four thematic groups were identified: (1) CSR performance: Institutional differences between home country and host country; (2) CSR Reporting and Emerging Market Multinational Enterprises' (EM-MNEs) Internationalization; (3) Is CSR an antecedent or outcome of firms' internationalization in EM-MNEs?; (4) The portrait of CSR in the internationalization of developed country firms. The review highlights factors such as environmental regulations, leadership, and gaining legitimacy in host countries as drivers of stronger CSR during internationalization. However, a key challenge is balancing standardization and adaptation of CSR practices across borders. The paper proposes an integrative framework to guide firms in navigating the complex relationship between CSR and internationalization. Finally, future research avenues may include the study of conflicting stakeholder demands and legitimacy pressures, as well as how CSR efforts can overcome reputational biases.</p>\u0000 </div>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 3","pages":"4135-4154"},"PeriodicalIF":8.3,"publicationDate":"2025-03-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143919847","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