Corporate Social Responsibility and Environmental Management最新文献_第2页

Explanatory Factors of Firms' Sustainability Disclosure: Evidence From Cameroon Under the Lenses of Political-Economy Theory 企业可持续性信息披露的解释因素：政治经济学视角下的喀麦隆证据

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2025-03-13 DOI: 10.1002/csr.3179

Romeo Martial Dongmo, Bleck Capouell Tegofack

引用次数: 0

What Do We Need to Know About the CEO's Personality Traits? A Review on the Influence on Strategic and Sustainability Decisions 关于CEO的性格特征，我们需要知道些什么？对战略和可持续性决策的影响研究综述

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2025-03-12 DOI: 10.1002/csr.3173

Isabel-María García-Sánchez, Davi Jônatas Cunha Araujo, Saudi-Yulieth Enciso-Alfaro

{"title":"What Do We Need to Know About the CEO's Personality Traits? A Review on the Influence on Strategic and Sustainability Decisions","authors":"Isabel-María García-Sánchez, Davi Jônatas Cunha Araujo, Saudi-Yulieth Enciso-Alfaro","doi":"10.1002/csr.3173","DOIUrl":"https://doi.org/10.1002/csr.3173","url":null,"abstract":"<p>A Chief Executive Officer (CEO) holds key responsibilities, including directing strategies, making crucial decisions, and leading the firm toward achieving its objectives. The success or failure of a company largely depends on its leadership and its commitment to sustainability, which are closely tied to the personalities of its key players. Our bibliometric and Systematic Literature Review provides valuable insights into this relationship, addressing various research perspectives on CEOs' personality traits and corporate leadership. Our findings reveal that academic studies predominantly focus on analyzing dark personality traits, especially narcissism and overconfidence, due to the positive public perceptions these traits often generate. Notably, we suggest that these traits may be positively associated with environmental proactivity, especially in promoting initiatives to combat climate change. Conversely, fewer studies have examined bright personality traits that we advocate may be more effective to advancing social policies such as those promoting diversity, equity, and inclusion or protection of human rights. In this vein, we propose an integrative and holistic research agenda to guide future studies. Additionally, we highlight the importance of considering CEOs' personality traits during recruitment, selection, and triaging processes.</p>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 3","pages":"4081-4134"},"PeriodicalIF":8.3,"publicationDate":"2025-03-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/csr.3173","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143919413","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

Self-Directed Learning as a Catalyst for Sustainable Management: A Job Demand Resources Perspective 作为可持续管理催化剂的自主学习：工作需求资源视角

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2025-03-11 DOI: 10.1002/csr.3171

Fiammetta Cascioli Karivalis, Marc Ohana

{"title":"Self-Directed Learning as a Catalyst for Sustainable Management: A Job Demand Resources Perspective","authors":"Fiammetta Cascioli Karivalis, Marc Ohana","doi":"10.1002/csr.3171","DOIUrl":"https://doi.org/10.1002/csr.3171","url":null,"abstract":"<p>This research article explores the impact of lifelong learning as an individual posture on sustainable managerial behavior within organizations. Utilizing the Job-Demand Resource framework, we investigate the potential connections between a self-directed learning posture and sustainable managerial practices, with work engagement posited as a mediator and organization-based self-esteem as a moderator. Our findings suggest that managers with a strong orientation towards self-directed learning are more likely to engage in environmentally friendly managerial behaviors, with dedication, vigor, and absorption acting as enhancers of these sustainable practices. Furthermore, this relationship is strengthened by managers' perceptions of their efficacy, significance, and worthiness within the organization. The study contributes to theoretical advancements by emphasizing the significance of individual resources, such as self-directed learning, in shaping sustainable managerial behavior. By leveraging the Job-Demand Resource framework, we identify mechanisms linking personal attributes to environmentally friendly practices among managers. Additionally, examining work engagement as a mediator and organization-based self-esteem as a moderator provides deeper insights into the black box of this relationship.</p>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 3","pages":"4068-4080"},"PeriodicalIF":8.3,"publicationDate":"2025-03-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/csr.3171","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143919693","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

Towards the Regulation of Non-Financial Reporting: The Impact on Environmental Disclosure Within the Oil and Gas Sector 迈向非财务报告监管：对油气行业环境信息披露的影响

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2025-03-09 DOI: 10.1002/csr.3167

Pietro Fera, Nicola Moscariello, Gianmarco Salzillo, Emilio Farina

{"title":"Towards the Regulation of Non-Financial Reporting: The Impact on Environmental Disclosure Within the Oil and Gas Sector","authors":"Pietro Fera, Nicola Moscariello, Gianmarco Salzillo, Emilio Farina","doi":"10.1002/csr.3167","DOIUrl":"https://doi.org/10.1002/csr.3167","url":null,"abstract":"<p>In response to growing stakeholder interest in social and environmental policies, recent European regulatory developments have made non-financial disclosure mandatory for large companies with more than 500 employees. Drawing on institutional theories, this study investigates the impact of the regulatory process on environmental corporate disclosure. To explore this phenomenon, a multi-case content analysis was conducted, supported by the application of Latent Semantic Analysis (LSA). Specifically, the impact of ongoing normative changes on the quantity and quality of environmental information is assessed by exploring the annual reports of four pivotal Oil & Gas companies. In addition, the study aims to determine whether a process of homogenisation exists in the release of environmental disclosure, either within a panel or across different entities. The results revealed an increase in the quantity of information released and a slight increase in disclosure quality. Moreover, no evidence of any disclosure homogenisation process was found as the disclosure provided preserved both time- and firm-specific information. Although at an early stage, this research reveals an overall positive effect of the regulatory process on environmental corporate disclosure.</p>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 3","pages":"4053-4067"},"PeriodicalIF":8.3,"publicationDate":"2025-03-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/csr.3167","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143919409","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

Climate Change Disclosure: A Conceptual Framework and Future Research Avenues 气候变化信息披露：一个概念框架和未来研究途径

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2025-03-05 DOI: 10.1002/csr.3168

Syed Mahfujul Alam, Ericka Costa

{"title":"Climate Change Disclosure: A Conceptual Framework and Future Research Avenues","authors":"Syed Mahfujul Alam, Ericka Costa","doi":"10.1002/csr.3168","DOIUrl":"https://doi.org/10.1002/csr.3168","url":null,"abstract":"<p>Climate change disclosure (CCD hereafter) has received substantial academic attention for its alignment with the United Nations' sustainability development goals. Inspired by the growing attention to CCD, this study synthesises the extant CCD literature and proposes a novel conceptual framework incorporating multiple fields. Adopting a structured literature review method, the paper analyses 285 articles published between 1992 and 2023. Conducting a thematic analysis, the study presents a conceptual framework by disentangling multiple themes of CCD. The framework offers novel insights into the CCD literature by comprehensively simplifying and illustrating the thematic interplays. It crucially highlights the interlinkages between various CCD themes (i.e., governance, policy and impacts, drivers and strategies) and provides a premise to explore their practical implications for policies and regulations. To broaden the future literature through the framework, the study suggests research avenues from theoretical and practical contexts and emphasises qualitative and conceptual approaches.</p>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 3","pages":"4019-4034"},"PeriodicalIF":8.3,"publicationDate":"2025-03-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/csr.3168","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143919548","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

Enhancing Sustainability Practices in Malaysian Food Manufacturing SMEs: The Mediating Effect of Innovation Capability 加强马来西亚食品制造业中小企业的可持续发展实践：创新能力的中介效应

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2025-03-05 DOI: 10.1002/csr.3170

Malisah Latip, Ismawati Sharkawi, Zainalabidin Mohamed

{"title":"Enhancing Sustainability Practices in Malaysian Food Manufacturing SMEs: The Mediating Effect of Innovation Capability","authors":"Malisah Latip, Ismawati Sharkawi, Zainalabidin Mohamed","doi":"10.1002/csr.3170","DOIUrl":"https://doi.org/10.1002/csr.3170","url":null,"abstract":"<div>\u0000 \u0000 <p>Sustainability is crucial in the food manufacturing business strategy, driven by environmental considerations and market demands. This study examines the influence of organizational support, human resource quality, and innovation capability on the intention to adopt sustainability practices among Malaysian food manufacturing SMEs while investigating innovation capability's mediating role. Grounded in the resource-based view (RBV), natural resource-based view (NRBV), and triple bottom line (TBL) frameworks, the study focuses on understanding factors influencing intentions rather than actual implementation or outcomes. A survey of 367 SME owner-managers was conducted via e-mail. Structural equation modeling analysis showed that all three factors significantly influence the intention to adopt sustainability practices, with innovation capability partially mediating these relationships. These findings expand the theoretical understanding of sustainability adoption in SMEs, validating innovation capability's mediating role in the food manufacturing sector. For academia, the study contributes to the literature on sustainability in SMEs. Policymakers can use these results to develop initiatives supporting sustainable practices, such as funding for sustainable technology or environmental education. For SME owner-managers, the findings encourage viewing investments in human resources and innovation capabilities as catalysts for fostering intentions toward sustainability.</p>\u0000 </div>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 3","pages":"4035-4052"},"PeriodicalIF":8.3,"publicationDate":"2025-03-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143919549","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 CEO Attributes in the Energy Sector Matter in Sustainability Performance? The Moderating Role Performed by Board Gender Diversity 能源行业首席执行官的属性对可持续发展绩效有影响吗？董事会性别多样性的调节作用

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2025-03-04 DOI: 10.1002/csr.3162

Inmaculada Bel-Oms, María Consuelo Pucheta-Martínez, Isabel Gallego-Álvarez

{"title":"Do CEO Attributes in the Energy Sector Matter in Sustainability Performance? The Moderating Role Performed by Board Gender Diversity","authors":"Inmaculada Bel-Oms, María Consuelo Pucheta-Martínez, Isabel Gallego-Álvarez","doi":"10.1002/csr.3162","DOIUrl":"https://doi.org/10.1002/csr.3162","url":null,"abstract":"<div>\u0000 \u0000 <p>This study aims to check how Chief Executive Officers (CEOs) can influence the development of environmental, social, and governance (ESG) performance within the energy sector, considering female directors as a moderator. The study finds that CEO duality has a negative effect on ESG performance, while CEO board membership has positive effect. The results show that female directors negatively moderate the relationship between CEO duality and CEO board membership and ESG performance. This study also provides evidence that an ex-CEO board chair encourages environmental performance. Additionally, CEO board membership positively influences social performance and has a negative effect on governance performance. Furthermore, the results reveal that female directors negatively moderate the association between CEO duality and environmental and social performance. Finally, the moderating effect of female directors on the relationship between an ex-CEO board chair and CEO board membership and social and governance performance is negative. These results carry implications for policymakers and managers aiming to optimize corporate governance for improved ESG outcomes. Policymakers should consider regulations that discourage CEO duality and promote balanced leadership structures while simultaneously fostering environments where diverse board compositions can thrive without unintended negative effects. For managers, the findings suggest the need to design governance frameworks that capitalize on the benefits of CEO board membership while addressing the complexities introduced by diverse board dynamics, including the role of female directors. Tailored training and empowerment initiatives for female directors could help unlock their potential to positively influence ESG performance.</p>\u0000 </div>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 3","pages":"3997-4018"},"PeriodicalIF":8.3,"publicationDate":"2025-03-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143919838","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 Impact of Environmental, Social, and Governance (ESG) Performance on Firm Efficiency: The Mediating Role of Environmental R&D Investment in BRICS Economies 探讨环境、社会和治理（ESG）绩效对企业效率的影响：金砖国家环境研发投资的中介作用

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2025-03-03 DOI: 10.1002/csr.3165

Umar Farooq, Jakkrit Thavorn

{"title":"Exploring the Impact of Environmental, Social, and Governance (ESG) Performance on Firm Efficiency: The Mediating Role of Environmental R&D Investment in BRICS Economies","authors":"Umar Farooq, Jakkrit Thavorn","doi":"10.1002/csr.3165","DOIUrl":"https://doi.org/10.1002/csr.3165","url":null,"abstract":"<div>\u0000 \u0000 <p>In emerging economies, businesses face mounting pressure to enhance their environmental, social, and governance (ESG) practices while boosting operational efficiency. This study investigates the mediating role of environmental R&D investment (END) in the relationship between ESG performance and firm efficiency. Using the fixed effects and system GMM approaches, the analysis covers data from BRICS firms between 2010 and 2022. To ensure robustness, panel quantile regression (PQR) is employed to validate results across various quantiles of firm efficiency distribution. The findings indicate that ESG performance positively influences firm efficiency, with END acting as a crucial mediator in this relationship. Specifically, firms with higher ESG scores are more inclined to invest in END, which subsequently drives improvements in efficiency through innovations in sustainable practices and technologies. The study suggests that policymakers should implement financial mechanisms, incentives, and regulations to foster investments in environmental R&D, thereby supporting ESG practices. This research adds to the existing body of literature by emphasizing the unique function of environmental R&D spending as a mediator between ESG performance and enterprise efficiency.</p>\u0000 </div>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 3","pages":"3978-3996"},"PeriodicalIF":8.3,"publicationDate":"2025-03-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143919317","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

Corporate Carbon Neutrality Strategy and Sustainable Development Capabilities: A Resource-Based Approach to Key Dynamics and Impacts 企业碳中和战略和可持续发展能力：基于资源的关键动态和影响方法

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2025-02-27 DOI: 10.1002/csr.3145

Xiaonan Dong, Jeong-Taek Kim, Sungjin Son

{"title":"Corporate Carbon Neutrality Strategy and Sustainable Development Capabilities: A Resource-Based Approach to Key Dynamics and Impacts","authors":"Xiaonan Dong, Jeong-Taek Kim, Sungjin Son","doi":"10.1002/csr.3145","DOIUrl":"https://doi.org/10.1002/csr.3145","url":null,"abstract":"<div>\u0000 \u0000 <p>This study investigates the influence of corporate carbon neutrality strategies on sustainable development capabilities, focusing on the heterogeneous effects arising from disparate resource configurations. Utilizing panel regression analysis on data from firms listed on China's A-share market between 2018 and 2022, we find that carbon neutrality strategies significantly enhance corporate sustainable development capabilities, and the positive impact is more pronounced in firms with higher board human capital, greater knowledge-sharing practices, and superior business credit. Moreover, further analysis reveals that the favorable effect of carbon neutrality strategies on sustainable development capabilities is amplified in highly polluting industries, firms in the growth stage, and firms characterized by a strong Confucian cultural orientation. This study advances the understanding of firm-level carbon neutrality strategies by enriching the Resource-Based View (RBV) theoretical framework and provides practical insights into the field of environmental sustainability.</p>\u0000 </div>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 3","pages":"3965-3977"},"PeriodicalIF":8.3,"publicationDate":"2025-02-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143919980","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 Governance Frameworks Affect Sustainability Reporting? 公司管治架构会影响可持续发展报告吗？

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2025-02-25 DOI: 10.1002/csr.3159

Marina Brogi, Valentina Lagasio

{"title":"Do Corporate Governance Frameworks Affect Sustainability Reporting?","authors":"Marina Brogi, Valentina Lagasio","doi":"10.1002/csr.3159","DOIUrl":"https://doi.org/10.1002/csr.3159","url":null,"abstract":"<p>Corporate governance plays a pivotal role in shaping sustainability reporting, yet the intricate mechanisms behind this relationship remain underexplored. This study employs a meta-analytical approach, synthesizing data from 34 selected articles and over 60,000 observations to uncover how corporate governance structures influence ESG (environmental, social, and governance) disclosure practices. Our findings reveal statistically significant positive correlations between key governance attributes—such as board size and female representation—and both ESG disclosure and profitability. Interestingly, the presence of independent directors does not yield statistically significant effects. Leveraging a two-stage structural equation modeling (TSSEM) approach, we provide robust evidence that enhanced ESG disclosure is strongly linked to improved financial outcomes, reinforcing the vital interplay between sustainability reporting and corporate performance. Firms with robust governance frameworks tend to adopt more comprehensive ESG reporting practices, which can drive long-term profitability. These insights not only contribute to the empirical literature but also offer practical guidance for firms, regulators, and policymakers. Strengthening governance structures and integrating sustainability into corporate strategies can enhance transparency, accountability, and stakeholder trust. As sustainability expectations evolve, aligning governance and reporting strategies with industry standards and regulatory frameworks becomes increasingly essential for long-term success.</p>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 3","pages":"3928-3943"},"PeriodicalIF":8.3,"publicationDate":"2025-02-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/csr.3159","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143919286","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