Corporate Social Responsibility and Environmental Management最新文献

Governing for the green: How European board attributes are driving environmental innovation 治理绿色：欧洲董事会属性如何推动环境创新

IF 9.8 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2024-11-25 DOI: 10.1002/csr.3043

Aladdin Dwekat, Muiz Abu Alia, Islam Abdeljawad, Rasmi Meqbel

引用次数: 0

Shaping tomorrow's managers: The influence of university education on economics students' attitudes toward corporate social responsibility and labor unions 塑造未来的管理者：大学教育对经济学专业学生对企业社会责任和工会态度的影响

IF 9.8 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2024-09-19 DOI: 10.1002/csr.2976

Piotr Zientara, Joanna Adamska, Monika Bąk

{"title":"Shaping tomorrow's managers: The influence of university education on economics students' attitudes toward corporate social responsibility and labor unions","authors":"Piotr Zientara, Joanna Adamska, Monika Bąk","doi":"10.1002/csr.2976","DOIUrl":"https://doi.org/10.1002/csr.2976","url":null,"abstract":"University education significantly shapes individual values and views, influencing future managers' approaches to CSR and labor relations. This study, employing a survey and experimental vignette methodology, examines the impact of university education on economics students' attitudes toward CSR and organized labor. Our results indicate that while overall attitudes toward CSR remained stable, students showed a slight shift toward profit orientation when faced with real‐life managerial scenarios. There was also a decline in support for labor unions over the academic year, possibly due to neoliberal perspectives in teaching. A key finding is the emergence of a profit‐oriented mindset among economics students, reflecting broader managerial considerations. The study underscores the importance of examining how theoretical knowledge translates into practical decision‐making contexts and suggests the need for a nuanced understanding of CSR and labor union attitudes among economics students, thereby contributing to the discussion on higher education's role in shaping future business leaders.","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"3 1","pages":""},"PeriodicalIF":9.8,"publicationDate":"2024-09-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142253671","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

The effect of corporate social responsibility on customer engagement and citizenship behavior 企业社会责任对客户参与和公民行为的影响

IF 9.8 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2024-09-18 DOI: 10.1002/csr.2960

Muhammad Mubushar, Roberto Cerchione, Shahid Rasool, Piera Centobelli, Mariarosaria Morelli

引用次数: 0

Synergizing lean management and circular economy: Pathways to sustainable manufacturing 精益管理与循环经济的协同作用：可持续制造之路

IF 9.8 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2024-09-17 DOI: 10.1002/csr.2962

Ricardo Aparecido Sasso, Moacir Godinho Filho, Gilberto Muller Devós Ganga

{"title":"Synergizing lean management and circular economy: Pathways to sustainable manufacturing","authors":"Ricardo Aparecido Sasso, Moacir Godinho Filho, Gilberto Muller Devós Ganga","doi":"10.1002/csr.2962","DOIUrl":"https://doi.org/10.1002/csr.2962","url":null,"abstract":"Our research focuses on integrating circular economy (CE) and Lean Management (LM) within the manufacturing sector, a proactive response to the escalating pressures of globalization, environmental sustainability, and market competition. Through a comprehensive systematic literature review, the research uncovers how CE principles can fortify and enrich LM practices, the role of LM in facilitating a transition towards CE, their combined impact on manufacturing performance, and the crucial environmental factors influencing this integration. The findings underscore that CE principles significantly strengthen LM practices by advocating waste minimization and resource optimization, thereby contributing to operational efficiency and sustainability. Conversely, LM aids the transition to a CE by optimizing resource use and minimizing waste, aligning with sustainability goals. LM supports recycling and remanufacturing by employing Just‐in‐Time and value stream mapping methodologies, augmented by Industry 4.0 technologies for seamless CE integration. Despite challenges like integration barriers and the need for organizational change, the synergy between CE and LM offers substantial benefits for environmental performance, operational efficiency, and competitive advantage. Our paper enriches academic knowledge and provides practical applications in sustainable manufacturing practices, offering a roadmap for organizations striving for sustainable operational excellence. Moreover, it also paves the way for future studies to further explore the synergistic potential of CE and LM through empirical studies, quantitative analyses, and the exploration of Industry 4.0 technologies.","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"10 1","pages":""},"PeriodicalIF":9.8,"publicationDate":"2024-09-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142253674","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

Extending the boundaries of financial reporting in the extractive industries: Insights from bibliometric analysis 扩展采掘业财务报告的范围：文献计量分析的启示

IF 9.8 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2024-09-17 DOI: 10.1002/csr.2967

Giovanna Centorrino, Valeria Naciti, Daniela Rupo

{"title":"Extending the boundaries of financial reporting in the extractive industries: Insights from bibliometric analysis","authors":"Giovanna Centorrino, Valeria Naciti, Daniela Rupo","doi":"10.1002/csr.2967","DOIUrl":"https://doi.org/10.1002/csr.2967","url":null,"abstract":"Financial reporting in extractive industries (EIs) is a crucial function that warrants further attention in the literature. Previous studies have identified several issues related to financial reporting quality, its impact on stock prices, and the relationship between financial reporting and corporate governance. However, significant gaps remain in understanding the impact of the extractive industry's unique characteristics and the role of regulators in enhancing financial reporting practices. This study aims to illuminate the research trajectory affecting extractive firms by describing the state‐of‐the‐art regarding related accounting standards through a mapping of currently accessible studies. To achieve this, we applied a bibliometric analysis methodology. Bibliometric techniques provide a quantitative approach for objectively assessing literature, offering a comprehensive overview of influential authors, journals, themes, and countries within a specific research field. This approach also facilitates the identification of research trends and the prediction of future developments. The study highlights the growing demand for sustainability reports as the primary formalized means for companies to disclose their sustainable development efforts. Research on sustainability reporting in the mining sector underscores the importance of integrated sustainability reporting, with a focus on understanding the evolution and advancement of reporting methodologies across all dimensions of corporate social responsibility.","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"16 1","pages":""},"PeriodicalIF":9.8,"publicationDate":"2024-09-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142253675","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

Exploring the psychological antecedents of suppliers' sustainability practices: A qualitative investigation in the Indian textile industry 探索供应商可持续发展实践的心理诱因：印度纺织业的定性调查

IF 9.8 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2024-09-13 DOI: 10.1002/csr.2971

Rahul Sahu, Tarikere T. Niranjan

引用次数: 0

The effect of green human resource management on employee green behavior 绿色人力资源管理对员工绿色行为的影响

IF 9.8 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2024-09-11 DOI: 10.1002/csr.2956

Dejene Adugna Yadate

{"title":"The effect of green human resource management on employee green behavior","authors":"Dejene Adugna Yadate","doi":"10.1002/csr.2956","DOIUrl":"https://doi.org/10.1002/csr.2956","url":null,"abstract":"The main objective of the study is to examine the effect of Green Human Resource Management (GHRM) on employee green behaviors (EGB) (transforming, conserving, influencing others, taking initiatives, and avoiding behaviors) in the case of Hawassa University staff. Using a straightforward random sampling method, 252 sample responses were selected from the target population of 680 academic staff members. A descriptive and explanatory research design was employed in the study, and a questionnaire was used to gather data. Structural equation modeling was used to examine the effect of GHRM on EGB. Confirmatory factor analysis was used to test a predefined factor structure and assess the reliability and validity of the model. The study result shows GHRM has a statistically significant positive effect on conserving and influencing the behavior of other employees. On the other hand, GHRM has a negative and significant effect on avoiding harm and has no statistically significant effect on transforming and taking initiatives in categories of EGB. This study contributes to the body of knowledge in two ways. First, this study examines the role of GHRM on green employees' behavior by taking Hawassa University staff as a case study, which hasn't been conducted so far by other researchers. Secondly, the research examines the effect of GHRM on EGB by assessing employee behavior from various perspectives based on the green five taxonomy of EGB, which has not been sufficiently employed by prior studies. Besides the study, add green employee relations as an additional factor in GHRM, which was overlooked by most studies.","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"116 1","pages":""},"PeriodicalIF":9.8,"publicationDate":"2024-09-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142175594","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

Indian mining industry: A balancing act? Social accounting and the path to sustainable corporate social responsibility 印度采矿业：平衡之术？社会会计与可持续企业社会责任之路

IF 9.8 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2024-09-11 DOI: 10.1002/csr.2968

Trilochana Dash, Chandan Kumar Sahoo

{"title":"Indian mining industry: A balancing act? Social accounting and the path to sustainable corporate social responsibility","authors":"Trilochana Dash, Chandan Kumar Sahoo","doi":"10.1002/csr.2968","DOIUrl":"https://doi.org/10.1002/csr.2968","url":null,"abstract":"In this study, we have explored the direct relationship between social accounting (SAC) and sustainable corporate social responsibility (SCSR). Additionally, we have examined how inclusive growth (IG) and creating shared value (CSV) mediate the relationship between SAC and SCSR. The research survey was conducted in five districts of Odisha, India, involving 418 participants. We have validated our proposed model through both confirmatory and exploratory factor analyses. The study's empirical findings suggest that SAC significantly and positively influences sustainable CSR. Furthermore, the findings suggest that IG and CSV partially mediate this relationship. This study is one of its kind, and it considers factors that significantly affect the sustainability of CSR measures. This model will also provide future researchers with new insights into the role of accounting relating to CSR and guiding in their future investigations. The framework developed in this study, will enhance the understanding of CSR for companies and policymakers, enabling them to devise effective strategies for implementing CSR initiatives that address social challenges sustainably.","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"34 1","pages":""},"PeriodicalIF":9.8,"publicationDate":"2024-09-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142175595","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

Implementing sustainability: What role do knowledge management and management accounting play? Agenda for environmentally friendly businesses 实施可持续发展：知识管理和管理会计发挥什么作用？环境友好型企业议程

IF 9.8 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2024-09-11 DOI: 10.1002/csr.2936

Laura Broccardo, Daniele Giordino, Muhammad Zafar Yaqub, Safiya Mukhtar Alshibani

{"title":"Implementing sustainability: What role do knowledge management and management accounting play? Agenda for environmentally friendly businesses","authors":"Laura Broccardo, Daniele Giordino, Muhammad Zafar Yaqub, Safiya Mukhtar Alshibani","doi":"10.1002/csr.2936","DOIUrl":"https://doi.org/10.1002/csr.2936","url":null,"abstract":"The present article investigates the literary corpus on knowledge management (KM), management accounting and control (MAC) systems, and sustainability implementation. The adopted method is a systematic literature review (SLR) analysis on articles listed on Scopus and Web of Science (WoS). The authors followed a rigorous research protocol that led to a final sample composed of 61 academic articles. This body of work: (i) profiles the selected articles underscoring journals productivity, geographical scope, methodological approach, and the most cited manuscripts; (ii) identifies and classifies the six main thematic clusters detailed as: corporate social responsibility, sustainability reporting, sustainable supply chain management, human resource management, green innovation, and universities as knowledge rich organizations; (iii) allows for the proposition of a conceptual framework; and (iv) helps establish existing research gaps. The present body of work carries both theoretical and practical implications, as well as limitations associated with its methodological approach and scope.","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"85 1","pages":""},"PeriodicalIF":9.8,"publicationDate":"2024-09-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142175616","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

How do female CEOs affect corporate pay dispersion? The perspective of risk aversion and competition avoidance 女性首席执行官如何影响企业薪酬分散？规避风险和竞争的视角

IF 9.8 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2024-09-10 DOI: 10.1002/csr.2963

Yuting Guo, Ying Zhang, Hongfei Ruan, Yi Xiang, Yongzhi Du

{"title":"How do female CEOs affect corporate pay dispersion? The perspective of risk aversion and competition avoidance","authors":"Yuting Guo, Ying Zhang, Hongfei Ruan, Yi Xiang, Yongzhi Du","doi":"10.1002/csr.2963","DOIUrl":"https://doi.org/10.1002/csr.2963","url":null,"abstract":"Extant gender‐compensation literature has dominantly held a passive perspective on female leaders' compensation contracts. However, scant attention has been paid to the proactive aspect of this gender‐compensation relationship. This study fills this gap by incorporating female leaders' initiatives and integrating their proactive preferences to establish a link between gender and corporate pay dispersion. We first develop the theoretical argument that firms with female CEOs (SHE'‐E‐Os) have low pay dispersion due to their behavioral preferences—risk aversion and competition avoidance. Furthermore, we investigate how these preferences change over time—heterogeneous life‐cycle stages—which provides a long‐term perspective further enriching our understanding of the gender and organizational compensation structure. Using a 1992–2014 panel dataset from multiple sources, we find SHE'‐E‐Os are negatively associated with pay dispersion, particularly in firms during introduction, growth, or decline stages, as opposed to mature stages. Implications for literature on female leadership and pay dispersion are discussed.","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"11 1","pages":""},"PeriodicalIF":9.8,"publicationDate":"2024-09-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142175598","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