Corporate Social Responsibility and Environmental Management最新文献_第10页

Environmental data and scores: Lost in translation 环境数据和分数：翻译中的失误

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2024-05-03 DOI: 10.1002/csr.2829

Enrico Bernardini, Marco Fanari, Enrico Foscolo, Francesco Ruggiero

{"title":"Environmental data and scores: Lost in translation","authors":"Enrico Bernardini, Marco Fanari, Enrico Foscolo, Francesco Ruggiero","doi":"10.1002/csr.2829","DOIUrl":"10.1002/csr.2829","url":null,"abstract":"This paper investigates methodological issues and limited coverage of providers' environmental scores, which are increasingly employed by investors, financial institutions and policymakers for corporate environmental assessment. The contribution of the paper is twofold. First, regression analysis shows a substantial heterogeneity among the environmental scores of seven providers in the reliance on raw data. However, as some variables are found meaningful across providers, the request to enhance disclosure should focus on such variables. The heterogeneity of the unexplained component of the regression across providers can be arguably referred to as judgemental factors and underlines the providers' different focus on financial risk or environmental impact. Second, we propose a classification system based on corporate disclosure data that aims to enable investors to extend the environmental assessment of companies not rated by providers. This system has been calibrated to implement two common investment strategies, that is, best-in-class and exclusion and allows to build portfolios with both environmental and financial profiles similar to portfolios based on providers' scores. The work aims to contribute to the intersection between the analysis of methodologies of E-scores and their practical use for investment purposes. Rather than asking for a mirage of full comparability of E-scores, the paper substantiates that is of utmost importance to improve the disclosure of corporate data to enhance the environmental assessment as well as the transparency on providers' methodologies to enable investors to select E-scores consistent with their risk-impact preferences. Such transparency will foster the development of sustainable finance.","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":null,"pages":null},"PeriodicalIF":8.3,"publicationDate":"2024-05-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140841228","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

A conceptual model of artificial intelligence effects on circular economy actions 人工智能对循环经济行动影响的概念模型

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2024-05-01 DOI: 10.1002/csr.2827

Ilaria Tutore, Adele Parmentola, Michele Costagliola di Fiore, Francesco Calza

{"title":"A conceptual model of artificial intelligence effects on circular economy actions","authors":"Ilaria Tutore, Adele Parmentola, Michele Costagliola di Fiore, Francesco Calza","doi":"10.1002/csr.2827","DOIUrl":"10.1002/csr.2827","url":null,"abstract":"The circular economy (CE) presents a contemporary approach to integrating economic activity and environmental well-being sustainably, opposing the linear open-ended system. However, implementing this paradigm poses challenges, needing a fundamental shift in companies' strategies and business models. Emerging technology can support companies in transition toward CE and in particular artificial intelligence (AI) can play a crucial role in facilitating this transition by supporting companies not only in specific CE activities but also in strategically redefining their entire business models. Recognizing the increasing importance of both AI and CE in management literature, our paper seeks to integrate these two distinct streams of literature. Starting from existing studies, it tries to provide a framework able to understand the role of AI technology into enhancing CE. Through a systematic literature review using the Preferred Reporting Items for Systematic Review and Meta-Analysis protocol, using keywords research on three databases, we identified 63 articles that concurrently address both CE and AI topics. Subsequent co-occurrence and content analyses revealed how AI is utilized to bolster CE efforts leveraging the ReSOLVE framework (from the acronymous of Regenerate, Share, Optimise, Loop, Virtualise, and Exchange)—an operational tool for CE. The last step consists into the development of a conceptual framework outlining four stages of AI's engagement with the CE: namely System optimization, System redesign, Business Model redesign, and Ecosystem innovation. From our study emerges that while AI is already recognized for enhancing specific activities within CE, its potential as a strategic planning tool for business model redesign and ecosystem innovation remains largely unexplored.","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":null,"pages":null},"PeriodicalIF":8.3,"publicationDate":"2024-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140842436","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 board attributes influence environmental sustainability disclosure in manufacturing firms? Evidence from sub-Saharan Africa 董事会属性会影响制造业企业的环境可持续性信息披露吗？撒哈拉以南非洲的证据

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2024-05-01 DOI: 10.1002/csr.2822

Naiping Zhu, Abednego Osei, Andrew Osei Agyemang

{"title":"Do board attributes influence environmental sustainability disclosure in manufacturing firms? Evidence from sub-Saharan Africa","authors":"Naiping Zhu, Abednego Osei, Andrew Osei Agyemang","doi":"10.1002/csr.2822","DOIUrl":"10.1002/csr.2822","url":null,"abstract":"The study builds and extends on the literature on the environment, corporate governance, and sustainability by examining how board attributes impact environmental sustainability disclosure (ESD) and, if so, whether each of the two strands of board attributes, namely, board diversity and structural attributes, influence ESD for manufacturing firms in the sub-Saharan Africa (SSA) region. Based on insights drawn from the human capital theory and board composition, the study developed a model that connects board attributes with ESD. Using a sample of 200 manufacturing firms from 2010 to 2022, the study found an inverse link between gender diversity and ESD, whereas a positive connection was seen between foreign nationals and ESD. Regarding structural attributes, an inverse link was found between board size and ESD, while a positive connection exists between the separation of the board chair from the chief executive officer and ESD. In summary, the findings urge policymakers in the SSA region to strengthen policies on board diversity and structural attributes to promote ESD. Moreover, the findings advise the board of directors to ensure effective and transparent disclosure of environmental-related issues to stakeholders to guarantee sustainable reporting practices.","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":null,"pages":null},"PeriodicalIF":8.3,"publicationDate":"2024-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140841005","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

Informal board hierarchy and corporate ESG performance 非正式董事会等级制度与企业环境、社会和治理绩效

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2024-05-01 DOI: 10.1002/csr.2834

Cheng Peng, Yuansheng Chen

{"title":"Informal board hierarchy and corporate ESG performance","authors":"Cheng Peng, Yuansheng Chen","doi":"10.1002/csr.2834","DOIUrl":"10.1002/csr.2834","url":null,"abstract":"Against the backdrop of driving global economic sustainability, corporate Environmental, Social, and Governance (ESG) performance has gradually emerged as a crucial theoretical and practical concern. This study aims to enrich the theoretical understanding of the correlation between corporate governance and ESG. Notably, the theoretical contribution is based on the relational contract theory, indicating the significance of the informal structure and implicit characteristics of the board of directors for corporate ESG performance. Using Chinese listed firms as samples, this study empirically examines and reveals a positive correlation between the informal board hierarchy and corporate ESG performance. Moreover, based on theoretical deduction, this study identifies internal control, innovation efficiency, and financial performance as important mechanisms through which the informal board hierarchy promotes corporate ESG performance. Further analysis indicates that in firms characterized by higher board interaction, lower shareholding concentration, and the combination of the roles of chairman and CEO, the promoting effect of the informal hierarchy on corporate ESG becomes significantly more pronounced. Our findings contribute to the understanding of relational contract theory in the field of corporate sustainability, enriching the literature on corporate governance and ESG, and providing decision-making references and practical insights for optimizing corporate development.","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":null,"pages":null},"PeriodicalIF":8.3,"publicationDate":"2024-05-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141052017","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

Does corporate governance influence environmental, social and governance disclosure practices of state-owned enterprises? An international study 公司治理是否影响国有企业的环境、社会和治理披露实践？一项国际研究

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2024-04-29 DOI: 10.1002/csr.2824

Giuseppe Nicolo', Francisco Javier Andrades-Peña

引用次数: 0

Corporate social responsibility practices and value creation through open innovation approach: Evidence from the STOXX Europe 600 Index 企业社会责任实践与开放式创新方法的价值创造：来自 STOXX 欧洲 600 指数的证据

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2024-04-29 DOI: 10.1002/csr.2828

Francesco Martielli, Antonio Salvi, Emanuele Doronzo

{"title":"Corporate social responsibility practices and value creation through open innovation approach: Evidence from the STOXX Europe 600 Index","authors":"Francesco Martielli, Antonio Salvi, Emanuele Doronzo","doi":"10.1002/csr.2828","DOIUrl":"10.1002/csr.2828","url":null,"abstract":"In the current business setting, companies must adopt new practices to remain competitive due to complex products, changing market demands, and stakeholder pressures. Many successful businesses are turning to sustainability-oriented innovations as a means of both increasing their growth potential and engaging in corporate social responsibility practices. This approach benefits both the company and society. However, the full potential of implementing sustainability practices through open innovation has yet to be fully explored, and the impact on firm value is unclear. Additionally, there is currently a lack of international standards for representing sustainability as an open innovation approach. This study aims to shed light on the potential benefits of adopting sustainable practices through the open innovation approach. We highlight the value that sustainable innovation can create and analyze a sample of European-listed companies from the STOXX Europe 600 Index from 2011 to 2020. Our findings show that the ESG score best represents sustainability as an open innovation approach. Moreover, we demonstrate that adopting sustainability as an open innovation approach practice positively impacts firm value. This suggests that companies can enhance their value and promote sustainable innovation success by embracing this approach. Overall, this paper contributes to the literature on sustainability and open innovation, specifically within the legitimacy theory framework. It emphasizes that stakeholder pressure to build a more sustainable and ethical economic system presents a challenge that can also be an opportunity for companies.","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":null,"pages":null},"PeriodicalIF":8.3,"publicationDate":"2024-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140841012","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

Environmental, social, and governance performance as an influencing factor of financial sustainability: Evidence from the global high-tech sector 环境、社会和治理绩效是财务可持续性的影响因素：来自全球高科技行业的证据

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2024-04-29 DOI: 10.1002/csr.2831

Marina Nazir, Minhas Akbar, Xiaohong Yu, Ammar Hussain, Libuše Svobodová

{"title":"Environmental, social, and governance performance as an influencing factor of financial sustainability: Evidence from the global high-tech sector","authors":"Marina Nazir, Minhas Akbar, Xiaohong Yu, Ammar Hussain, Libuše Svobodová","doi":"10.1002/csr.2831","DOIUrl":"10.1002/csr.2831","url":null,"abstract":"The corporate sector strives to improve its environmental, social, and governance (ESG) performance to transition from short-term to sustainable long-term profit maximisation. This study thus explores the impact of ESG performance on the financial sustainability (FS) of a sample of the top 100 global high-tech firms. Specifically, we employ the two-step generalised method of moments to control for endogeneity bias and a panel data fixed effects model to control for unobserved heterogeneity. Empirical findings reveal that overall ESG performance has a statistically negative association with the FS of global high-tech firms. Individual pillar-wise analysis reveals that the environmental and social (governance) pillar has a negative (positive) association with the FS of the sampled firms. This result proves that each ESG pillar exerts varying effects on corporate performance indicators. Overall, the results provide empirical evidence that could help policymakers devise policies for investing optimally in ESG indicators to spur corporate FS.","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":null,"pages":null},"PeriodicalIF":8.3,"publicationDate":"2024-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140841230","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

CSR from different perspectives: The global ESG indexes updated 从不同角度看企业社会责任：全球环境、社会和公司治理指数更新

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2024-04-29 DOI: 10.1002/csr.2814

Ping-Chuan Jiang, Gen-Fu Feng, Hai-Jie Wang, Chun-Ping Chang

引用次数: 0

Sustainable supply chain management's impact on triple bottom line performance: Does the firm size matter? 可持续供应链管理对三重底线绩效的影响：公司规模重要吗？

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2024-04-28 DOI: 10.1002/csr.2826

Luay Jum'a, Dominik Zimon, Robert Sroufe, Jonah Tyan

{"title":"Sustainable supply chain management's impact on triple bottom line performance: Does the firm size matter?","authors":"Luay Jum'a, Dominik Zimon, Robert Sroufe, Jonah Tyan","doi":"10.1002/csr.2826","DOIUrl":"10.1002/csr.2826","url":null,"abstract":"Companies worldwide are moving towards sustainability by focusing on its three dimensions: environmental, economic, and social sustainability. This study explores how sustainable supply chain management (SSCM) takes the changing role to affect these three dimensions. Since organizations vary in size, we post and test relationships regarding how firm size can impact the implementation of SSCM practices as a moderator. We posit an empirical research model and test this using structural equation modeling with survey data from 392 managers across various Jordanian manufacturing firms. This study assessed the link between five categories of SSCM practices and TBL performance. We found that firm size is critical and moderates the positive SSCM relationship with economic and social performances. Results shed new light on SSCM and its impacts on environmental, economic, and social performance. According to the study findings, environmental management practices and supply chain integration influenced all sustainability dimensions, whereas socially inclusive community practices influenced none. Furthermore, operations had an impact on economic sustainability. Finally, socially inclusive employee practices had a significant impact on both environmental and economic sustainability. Findings show that when implementing SSCM, larger firms perform better on multiple sustainability measures compared to smaller firms. The model's integration of firm size as a moderator provides additional insights regarding the SSCM construct and its change agent role in stimulating sustainable development.","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":null,"pages":null},"PeriodicalIF":8.3,"publicationDate":"2024-04-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140841104","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 dark side of the new space economy: Insights from the sustainability reporting practices of government space agencies and private space companies 新太空经济的阴暗面：从政府航天机构和私营航天公司的可持续发展报告实践中获得的启示

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2024-04-28 DOI: 10.1002/csr.2825

Patrizia Di Tullio, Michele A. Rea

{"title":"The dark side of the new space economy: Insights from the sustainability reporting practices of government space agencies and private space companies","authors":"Patrizia Di Tullio, Michele A. Rea","doi":"10.1002/csr.2825","DOIUrl":"10.1002/csr.2825","url":null,"abstract":"Governmental and private companies in the New Space Economy collaborate to realise valuable space products and services, yet this partnership raises sustainability concerns. This study investigates whether and how space companies address social and environmental aspects in their collaborative activities. Focusing on the launch service segment in Europe and the USA, we conducted a content analysis of financial and non-financial reports and websites by using the legitimacy theory framework. This study reveals that space companies emphasise the positive social and environmental impacts of their collaboration while providing limited information on potential drawbacks. They extensively outline measures to mitigate social and environmental damages, aiming to present a favourable image of their activities. This research contributes to fostering the debate on social and environmental accounting and accountability of space actors. It sheds light on how they report on sustainability aspects offering insights into the legitimacy strategies they use and promoting their accountability.","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":null,"pages":null},"PeriodicalIF":8.3,"publicationDate":"2024-04-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140841011","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