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

Correction to “The Drivers of Nonfinancial Disclosure Quality: A Systematic Literature Review Analysis” 对“非财务信息披露质量的驱动因素：系统文献回顾分析”的修正

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2025-01-02 DOI: 10.1002/csr.3101

引用次数: 0

Correction to a Conceptual Model of Artificial Intelligence Effects on Circular Economy Actions 人工智能对循环经济行为影响的概念模型修正

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2025-01-02 DOI: 10.1002/csr.3090

引用次数: 0

Exploring the link between corporate social responsibility and financial performance in social enterprises: The mediating role of productivity 社会企业社会责任与财务绩效的关系探讨：生产力的中介作用

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2025-01-02 DOI: 10.1002/csr.3074

Mahinda Wejesiri, Chansoo Park, Peter Wanke, Yong Tan, Cory Searcy

{"title":"Exploring the link between corporate social responsibility and financial performance in social enterprises: The mediating role of productivity","authors":"Mahinda Wejesiri, Chansoo Park, Peter Wanke, Yong Tan, Cory Searcy","doi":"10.1002/csr.3074","DOIUrl":"https://doi.org/10.1002/csr.3074","url":null,"abstract":"<p>A key discussion in the current management literature is how businesses react to and can contribute to solving societal challenges while meeting the needs of their shareholders and their broader set of stakeholders. Most extant research focuses on corporate social responsibility (CSR) issues in large for-profit corporations, but social enterprises are also critical given their ability to promote financial inclusion and focus on stakeholders' needs. This study explores the mediating role of total factor productivity (TFP) in the relationship between CSR and financial performance within social enterprises, using a sample of microfinance institutions (MFIs) from Latin America. Our analysis demonstrates TFP's critical role in translating CSR initiatives into sustainable financial outcomes and enhancing both economic and social objectives. Thus, our results may provide insights to regulators, policymakers, and practitioners, allowing them to better understand best practices and actions that foster stakeholders' trust and expectations, with the potential outcome of improving MFIs overall sustainability goals. Our findings are robust due to the use of a variety of methodological approaches to address possible endogeneity problems and alternative specifications of financial performance.</p>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 2","pages":"2697-2709"},"PeriodicalIF":8.3,"publicationDate":"2025-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143554495","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

Gender Equality in Sustainability Reporting: A Systematic Literature Review 可持续发展报告中的性别平等：系统文献综述

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2025-01-02 DOI: 10.1002/csr.3089

Lucy Ojeda, Matías Ginieis, Eleni Papaoikonomou

引用次数: 0

Identifying the Impact of Stakeholder Empowerment During the Social Innovation Journey 识别利益相关者赋权在社会创新过程中的影响

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2024-12-26 DOI: 10.1002/csr.3084

Jessica Salmon, Emine Beyza Satoğlu, Vincent Ogutu, Samantha Gisleson

{"title":"Identifying the Impact of Stakeholder Empowerment During the Social Innovation Journey","authors":"Jessica Salmon, Emine Beyza Satoğlu, Vincent Ogutu, Samantha Gisleson","doi":"10.1002/csr.3084","DOIUrl":"https://doi.org/10.1002/csr.3084","url":null,"abstract":"<div>\u0000 \u0000 <p>Social innovation has been widely studied as an approach to mitigate wicked problems and their associated grand challenges. Even so, there are a myriad of location-specific hurdles to successful formation, design, implementation, and scaling that require the expertise and integration of local partner knowledge. In this regard, there is a dearth of research identifying the impact of such stakeholder empowerment when potential solutions, ideas, and projects are forming—particularly in an international context. To address this gap, we used a qualitative case study approach with semi-structured interviews to follow projects through the initial, developmental, and implementation/termination periods of the social innovation journey. Sample projects include solar power technology for off-grid rural populations, the development of a mobile app to facilitate the movement of time-sensitive goods, and the development of a compostable toilet to replace pit latrines. The findings indicate the stakeholder empowerment criteria of (1) collective action and (2) the reconfiguration of social relations are most impactful during the initial idea gestation component of the journey and serve as an early signal of project survival or termination. In addition, they are also most impactful during the setbacks and criteria shift components, wherein local partners signal practical constraints from institutional voids that must be addressed alternatively. This research provides a foundation for future studies on the early formation of social innovations and their likelihood of survival with stakeholder empowerment.</p>\u0000 </div>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 2","pages":"2651-2663"},"PeriodicalIF":8.3,"publicationDate":"2024-12-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143555143","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 Power of Ethics: Merchant Culture and Corporate Environmental, Social, and Governance (ESG) Disclosure 道德的力量：商人文化与企业环境、社会和治理（ESG）披露

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2024-12-26 DOI: 10.1002/csr.3080

Wei Wang, Guoliu Hu

{"title":"The Power of Ethics: Merchant Culture and Corporate Environmental, Social, and Governance (ESG) Disclosure","authors":"Wei Wang, Guoliu Hu","doi":"10.1002/csr.3080","DOIUrl":"https://doi.org/10.1002/csr.3080","url":null,"abstract":"<div>\u0000 \u0000 <p>Environmental, Social, and Governance (ESG) disclosure has emerged as a strategic imperative for sustainable development, yet the full range of its drivers remains unexplored. While formal institutions, such as environmental regulations, have been scrutinized, the impact of informal institutions, particularly traditional culture, has largely been uncharted. We empirically examine the impact of traditional Chinese business group culture—referred to as merchant culture—on the ESG disclosure of listed companies in China, using a sample from 2011 to 2021. Merchant culture is measured based on the proximity of a company's registered location to the origins of merchant guilds. Our analysis of the manually collected data reveals a robust positive correlation between merchant culture and ESG disclosure. This positive correlation is particularly pronounced among firms without Big four auditors, in heavily polluted industries, and in regions with weaker legal frameworks. Crucially, merchant culture appears to foster corporate integrity and mitigate the negative impact of social dishonesty environment on ESG disclosure. These findings suggest that, as a social norm, merchant culture can promote integrity and encourage ethical behaviors among companies.</p>\u0000 </div>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 2","pages":"2630-2650"},"PeriodicalIF":8.3,"publicationDate":"2024-12-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143555156","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

“G” and ESG Strategy Integration and Disclosure: Exploring the Governance-Related Factors That Influence Companies' Decision-Making “G”与ESG战略整合与披露：影响公司决策的治理相关因素探讨

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2024-12-26 DOI: 10.1002/csr.3091

Joanna Krasodomska, Karsten Eisenschmidt

{"title":"“G” and ESG Strategy Integration and Disclosure: Exploring the Governance-Related Factors That Influence Companies' Decision-Making","authors":"Joanna Krasodomska, Karsten Eisenschmidt","doi":"10.1002/csr.3091","DOIUrl":"https://doi.org/10.1002/csr.3091","url":null,"abstract":"<div>\u0000 \u0000 <p>Integrating environmental and social considerations into business strategies is critical to progress toward achieving sustainable development. The paper utilizes a sample comprising 364 companies listed on the Warsaw Stock Exchange (WSE) to identify the relationship between companies' corporate governance mechanisms and their environmental, social, and governance (ESG)-related strategic and reporting decisions. The timeframe of the study takes into account a key moment characterized by significant changes to the WSE's corporate governance code of best practice. According to the study findings, companies are more likely to integrate social issues into business strategies than they are to integrate environmental concerns. The logit regression results suggest a significant positive relationship between the implementation of both a diversity policy on corporate governance bodies and remuneration mechanisms and the decision to integrate environmental and social issues into a company's business strategy and ESG strategy disclosure. In contrast, the implementation of effective internal management systems is significantly associated only with the decision to integrate social issues into a company's business strategy.</p>\u0000 </div>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 2","pages":"2681-2696"},"PeriodicalIF":8.3,"publicationDate":"2024-12-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143555153","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 Reliable Is Environmental Management in Mining? Learnings Through Analysis of Sustainability Reports 矿业环境管理有多可靠？从可持续发展报告的分析中学习

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2024-12-26 DOI: 10.1002/csr.3085

Layla Howe, Susan Johnston, Claire Côte

{"title":"How Reliable Is Environmental Management in Mining? Learnings Through Analysis of Sustainability Reports","authors":"Layla Howe, Susan Johnston, Claire Côte","doi":"10.1002/csr.3085","DOIUrl":"https://doi.org/10.1002/csr.3085","url":null,"abstract":"<div>\u0000 \u0000 <p>Environmental failures associated with mining operations are persistent issues. It is therefore surprising that we still know very little about whether companies are taking the organisational steps necessary to reliably achieve acceptable environmental performance. Companies use sustainability reports to describe their progress towards fulfilling environmental commitments. This study examines sustainability reports published by seven of the largest mining companies through the lens of High Reliability Organisation (HRO) theory and considers what those reports reveal about the reliability of mining company environmental activities. We conclude the extent to which environmental management practices align with HRO characteristics cannot be determined with certainty from sustainability reports. The data does suggest an insufficient embedding of environmental management in organisational collective mindsets, as well as other significant gaps in the application of HRO hallmark characteristics to environmental activities. Alternative data sources need to be explored to determine the reliability of environmental management in practice.</p>\u0000 </div>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 2","pages":"2664-2680"},"PeriodicalIF":8.3,"publicationDate":"2024-12-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143555155","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

Decoding ESG Report Narratives: Unveiling Sustainable Supply Chain Insights and Impacts Through Textual Analysis 解读ESG报告叙述：通过文本分析揭示可持续供应链的见解和影响

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2024-12-25 DOI: 10.1002/csr.3079

Yicheng Wang, Yingbin Peng, Chen Yang

引用次数: 0

Does Environmental Uncertainty Increase the Likelihood of Greenwashing? The Roles of Government Subsidies and Media Attention 环境的不确定性会增加“漂绿”的可能性吗？政府补贴与媒体关注的作用

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2024-12-25 DOI: 10.1002/csr.3086

Xinhui Yang, Bei Liu, Zhenhua Liu, Jie Zhang, Qingqing Sun

{"title":"Does Environmental Uncertainty Increase the Likelihood of Greenwashing? The Roles of Government Subsidies and Media Attention","authors":"Xinhui Yang, Bei Liu, Zhenhua Liu, Jie Zhang, Qingqing Sun","doi":"10.1002/csr.3086","DOIUrl":"https://doi.org/10.1002/csr.3086","url":null,"abstract":"<div>\u0000 \u0000 <p>Previous studies indicate environmental uncertainty aggravates corporate management risk and can lead to changes in operating strategies adopted by corporations. However, the influence of environmental uncertainty on corporate social responsibility (CSR) strategies, particularly greenwashing behavior, remains underexplored. This study seeks to examine the impact of environmental uncertainty on corporate greenwashing using a dataset from Chinese listed companies spanning 2011–2020. The empirical findings indicate a positive correlation between the degree of environmental uncertainty and greenwashing. Specifically, a one-standard-deviation increase in environmental uncertainty results in a 0.03 rise, equivalent to a 4.6% increase relative to the absolute value of average greenwashing. Furthermore, we provide evidence that higher subsidies and increased media attention can mitigate the positive impact of environmental uncertainty on greenwashing. Moreover, we observe that this effect is more pronounced in low-polluting companies and state-owned enterprises. This study contributes to the theoretical understanding of how the external environment influences operating strategies from the aspect of greenwashing and offers practical recommendations for mitigating greenwashing through the allocation of government subsidies and increased media attention.</p>\u0000 </div>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 2","pages":"2616-2629"},"PeriodicalIF":8.3,"publicationDate":"2024-12-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143555180","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