Corporate Social Responsibility and Environmental Management最新文献_第3页

Environmental, social and governance practices: A new perspective from Asian developing countries

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2024-10-10 DOI: 10.1002/csr.3006

Malik Abu Afifa, Nha Minh Nguyen, Dao Truc Thi Vo, Duong Van Bui, Hien Vo Van

{"title":"Environmental, social and governance practices: A new perspective from Asian developing countries","authors":"Malik Abu Afifa, Nha Minh Nguyen, Dao Truc Thi Vo, Duong Van Bui, Hien Vo Van","doi":"10.1002/csr.3006","DOIUrl":"https://doi.org/10.1002/csr.3006","url":null,"abstract":"The study explores the relationship between corporate social responsibility practice (CSRP), firm performance (FIPE), and environmental, social and governance practice (ESGP) within the context of several developing countries in Asia. Using the Thomson Reuters Eikon database, our focus sample comprised 6927 firms operating in 10 developing Asian countries, namely Indonesia, Israel, Jordan, Malaysia, Pakistan, the Philippines, Saudi Arabia, Thailand, Turkey, and Vietnam. After a thorough screening process, a total of 817 firms were included in the final dataset, covering the years 2019 to 2023, resulting in 4085 firm-year observations. Through the use of maximum likelihood structural equation modeling (ML-SEM), our findings reveal that CSRP and FIPE positively influence ESGP within the Asian context. Additionally, the FIPE variable demonstrates an additional mediating role in the relationship between CSRP and ESGP. Furthermore, carbon emission (CAEM) plays a significant moderating role in the CSRP-ESGP nexus. By focusing on enhancing CSRP, FIPE, and reducing CAEM, both businesses and governments can collaboratively work towards advancing sustainability efforts across the region. Therefore, the paper provides insight in this context using empirical evidence from 10 developing Asian countries.","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 1","pages":"1079-1095"},"PeriodicalIF":8.3,"publicationDate":"2024-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143114078","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 is ISO14001:2015 boosting the spread of product-oriented environmental management practices?

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2024-10-09 DOI: 10.1002/csr.2994

Germán Arana-Landín, Beñat Landeta-Manzano, Iker Laskurain-Iturbe, Anushree Priyadarshini

{"title":"How is ISO14001:2015 boosting the spread of product-oriented environmental management practices?","authors":"Germán Arana-Landín, Beñat Landeta-Manzano, Iker Laskurain-Iturbe, Anushree Priyadarshini","doi":"10.1002/csr.2994","DOIUrl":"https://doi.org/10.1002/csr.2994","url":null,"abstract":"This research sheds light on the impact of the International Organization for Standardization (ISO) 14001:2015 standard, particularly in its role in driving life cycle perspective (LCP) and effectively integrating product-oriented environmental management practices (POEMPs) within manufacturing sectors. Addressing this research gap, our analysis utilizes a worldwide sample of 1951 medium and large enterprises from the Thomson Reuters environmental, social and governance (ESG) database to compare the integration of POEMPs, in certified and non-certified companies, before and after the ISO14001 standard update with a quantitative approach. The findings reveal a higher adoption rate of the seven POEMPs analyzed among certified companies before the publication of the standard. However, its LCP-focused revision elevates only the implementation of three of them. This highlights a predominant selection effect over the intended treatment effect of the new standard and challenges the assumption that certification to the new version represents an advance in companies' product-related environmental strategies. The originality of this research lies in its critical analysis of the practical outcomes of ISO14001:2015, pointing the disconnection between certification and the incorporation of POEMPs into environmental management systems. It highlights the need to strengthen implementation mechanisms and provides a nuanced understanding of the role of the standard in driving environmental progress.","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 1","pages":"1024-1041"},"PeriodicalIF":8.3,"publicationDate":"2024-10-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/csr.2994","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143113858","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

Green bonds and corporate Environmental social and governance performance: Innovative approaches to identifying greenwashing in green bond markets

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2024-10-09 DOI: 10.1002/csr.3005

Pengfei Ge, Yichao Liu, Chuxiong Tang, Rui Zhu

引用次数: 0

Understanding the CSR-luxury paradox: The duality of luxury and responsibility in consumer perceptions

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2024-10-09 DOI: 10.1002/csr.2999

Yanqi Sun, Tianxiang Mai, Cheng Xu

{"title":"Understanding the CSR-luxury paradox: The duality of luxury and responsibility in consumer perceptions","authors":"Yanqi Sun, Tianxiang Mai, Cheng Xu","doi":"10.1002/csr.2999","DOIUrl":"https://doi.org/10.1002/csr.2999","url":null,"abstract":"This article delves into the intricate dynamics between luxury businesses' environmental responsibility initiatives and consumer perceptions, grounded in the theory of reasoned action. Utilizing three experimental studies, this article explores the interplay of corporate social responsibility (CSR) message framing (responsibility-focused vs. dignity-focused) and the nature of the luxury business (established vs. entrepreneurial). Study 1 examines the interaction between luxury brand type and CSR message framing, revealing that responsibility-focused narratives enhance consumer interest in entrepreneurial brands but not in established ones. Study 2 investigates the psychological mechanisms underlying these effects, finding that dignity-focused narratives increase consumer engagement through perceived authenticity and alignment with self-image. Study 3 employs longitudinal field research to track actual buying behaviors, showing that dignity-focused messages significantly boost spending, brand loyalty, and satisfaction, particularly for entrepreneurial brands. The findings illuminate the nuanced consumer reactions to CSR initiatives, underscoring the importance of message framing and brand nature in shaping luxury consumption attitudes.","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 1","pages":"1042-1059"},"PeriodicalIF":8.3,"publicationDate":"2024-10-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143113859","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, board gender diversity, and firm efficiency: Evidence from the global mining industry pre- and post-COVID-19 pandemic

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2024-10-08 DOI: 10.1002/csr.2995

Wen-Min Lu, Kuo-Cheng Kuo, Qian Long Kweh, Oyunchimeg Ganbaatar

{"title":"Environmental, social, and governance, board gender diversity, and firm efficiency: Evidence from the global mining industry pre- and post-COVID-19 pandemic","authors":"Wen-Min Lu, Kuo-Cheng Kuo, Qian Long Kweh, Oyunchimeg Ganbaatar","doi":"10.1002/csr.2995","DOIUrl":"https://doi.org/10.1002/csr.2995","url":null,"abstract":"We examine (i) the impacts of environmental, social, and governance (ESG) on firm efficiency and (ii) how board gender diversity (BGD) moderates these impacts in mining multinational enterprises (MNCs). We first employ a two-stage network data envelopment analysis (DEA) approach to estimate eco-efficiency (EE) and profitability efficiency (PE), and a network-based ranking model to rank the mining MNCs. Second, we utilize multivariate regression analysis on 294 firm-year observations of 49 global MNCs spanning from 2016 to 2021 to achieve our research objectives. Based on our findings, it appears that mining MNCs have a bigger room for improvement when it comes to their profitability efficiency than their eco-efficiency. The DEA average efficiency scores for EE and PE stand at around 83% and 50%, respectively. Moreover, our regression results reveal that ESG significantly and positively influences EE but insignificantly affects PE. Environmental pillar score (EPS), social pillar score (SPS), and governance pillar score insignificantly influence EE, whereas EPS and SPS significantly affect PE. In addition, BGD significantly moderates the effect of ESG on EE. BGD significantly moderates only the impact of SPS on PE. Overall, this study emphasizes the significance of focusing on BGD when examining the relationship between ESG and firm efficiency, which thus provides crucial insights for stakeholders in the global mining industry, including investors, policymakers, and researchers.","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 1","pages":"1002-1023"},"PeriodicalIF":8.3,"publicationDate":"2024-10-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143113191","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

Antecedents and consequences of environmental, social, and governance: A bibliometric analysis based on the Web of Science database

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2024-10-08 DOI: 10.1002/csr.2981

Manzhi Liu, Jia Lu, Chen Zhao, Jie Luo, Qiyao Liu, Hui Wang, Shuting Fang, Yaxin Yang

引用次数: 0

Fashion and sustainability: Evidence from the consumption of second-hand clothes

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2024-10-07 DOI: 10.1002/csr.2973

Fabiana Sepe, Muto Valerio, Prisco Anna, Tani Mario

{"title":"Fashion and sustainability: Evidence from the consumption of second-hand clothes","authors":"Fabiana Sepe, Muto Valerio, Prisco Anna, Tani Mario","doi":"10.1002/csr.2973","DOIUrl":"https://doi.org/10.1002/csr.2973","url":null,"abstract":"Companies are becoming increasingly involved with sustainability as various stakeholders require them to orient their activities in line with sustainability and its principles. In some industries, such as the food industry and the fashion industry, these requests are particularly relevant because they are considered to be keenly related to environmental and social issues. In this study, by integrating Ajzen's theory of planned behavior with Schwartz's norm activation model, we seek to understand the main drivers behind a consumer's decision to engage in second-hand clothes buying processes. Our results not only highlight the advantages of integrating various models to obtain a more rounded perspective on ethical consumer motivations but also enable the identification of relevant drivers of this specific behavior. Accordingly, the results might help managers in this industry be more effective in their sustainability activities, as those activities result in positive perceptions among consumers and, thus, might trigger second-hand clothes purchases.","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 1","pages":"947-962"},"PeriodicalIF":8.3,"publicationDate":"2024-10-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/csr.2973","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143113212","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

CSR as a catalyst: Examining the effects of board gender diversity on earnings management

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2024-10-07 DOI: 10.1002/csr.2986

Hussain Muhammad, Stefania Migliori, Daniela Di Berardino

{"title":"CSR as a catalyst: Examining the effects of board gender diversity on earnings management","authors":"Hussain Muhammad, Stefania Migliori, Daniela Di Berardino","doi":"10.1002/csr.2986","DOIUrl":"https://doi.org/10.1002/csr.2986","url":null,"abstract":"The importance of board gender diversity (BGD) is well recognized due to its potential to enhance corporate governance and bring diverse perspectives to decision-making processes. However, empirical evidence on its benefits, particularly for earnings management (EM), remains inconclusive, reflecting the complex dynamics within corporate boards. Given the inconsistent BGD–EM relationship, researchers are left to examine how, if at all, the two are associated, often encountering mixed results that complicate the narrative. Building on agency and stakeholder perspectives, this paper provides deeper insights into the BGD–EM relationship, emphasizing the mediating role of corporate social responsibility (CSR) as a catalyst that enables BGD to impact EM. We sample 10,252 firm-year observations from publicly listed firms in 15 European countries from 2010 to 2020. The results show that BGD positively impacts CSR performance by indicating that diverse boards prioritize and implement socially responsible initiatives, leading to strategies that constrain EM practices through a culture of transparency and accountability. The results suggest that women directors are committed to enhancing CSR performance and restraining unethical activities such as financial manipulation and EM, reflecting their tendency to uphold higher ethical standards. Our findings alert firms to the need to focus not only on the importance of BGD but also on CSR activities to ensure higher earnings reporting quality and curb EM practices. By integrating BGD and CSR into their core strategies, firms can create a robust framework that mitigates the risks associated with EM. The results also have important implications for regulators, policymakers, and managers in understanding the drivers of higher EM practice quality. The results highlight the need for regulatory frameworks that encourage gender diversity and CSR, thereby promoting sustainable and ethical business practices.","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 1","pages":"963-983"},"PeriodicalIF":8.3,"publicationDate":"2024-10-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143113213","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 sustainability strategy deployment: A case study on the implementation of corporate sustainability using hoshin kanri

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2024-10-07 DOI: 10.1002/csr.2959

Katharina E. Roche, Rupert J. Baumgartner

{"title":"Corporate sustainability strategy deployment: A case study on the implementation of corporate sustainability using hoshin kanri","authors":"Katharina E. Roche, Rupert J. Baumgartner","doi":"10.1002/csr.2959","DOIUrl":"https://doi.org/10.1002/csr.2959","url":null,"abstract":"Companies face difficulties when attempting to implement corporate sustainability (CS), especially linking operational activities to their overall sustainability strategy remains a main challenge. The present study applies a single-case study approach to contribute to literature on CS implementation and to provide a framework for the deployment of CS strategies. The company under study is a medium-sized company that has set sustainability targets using a typical management system for strategy deployment, namely hoshin kanri. The data collected is derived from company documents, observations, and 12 semi-structured interviews with department managers and employees, and qualitative content analysis was used for data analysis. The results illustrate that clear definition of sustainability, measurability of sustainability targets, employee involvement, and motivation, and prioritization of long-term sustainability objectives are necessary prerequisites for successful CS strategy deployment. Challenges relate to lack of time capacity (workload), specific industry-context, and the difficulty of social impact assessment. Finally, a framework for CS implementation is proposed which incorporates stakeholder, systems, and dynamic capabilities perspectives. This research contributes to the literature linking CS strategy to practice, illustrating the related prerequisites and challenges in implementation, and provides a practical approach towards the deployment of CS strategies.","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 1","pages":"927-946"},"PeriodicalIF":8.3,"publicationDate":"2024-10-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/csr.2959","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143113214","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

Green dynamic capability and green product innovation for sustainable development: Role of green operations, green transaction, and green technology development capabilities

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2024-10-04 DOI: 10.1002/csr.2993

Prasad Siba Borah, Courage Simon Kofi Dogbe, Nyankomo Marwa

{"title":"Green dynamic capability and green product innovation for sustainable development: Role of green operations, green transaction, and green technology development capabilities","authors":"Prasad Siba Borah, Courage Simon Kofi Dogbe, Nyankomo Marwa","doi":"10.1002/csr.2993","DOIUrl":"https://doi.org/10.1002/csr.2993","url":null,"abstract":"This study explored how three capabilities—green operations, green transactions, and green technology development—impact the relationship between manufacturing firms' green dynamic capability and green product innovation. The study surveyed 216 manufacturing firms in China and analyzed the data using structural equation modeling. The results showed that a company's green dynamic capability has a significant and positive effect on green product innovation. Additionally, the study found that: Green operations capability partially mediates the relationship between green dynamic capability and green product innovation; green transaction capability also partially mediates this relationship; and green technology development capability positively moderates the relationships between both green operations capability and green transaction capability and green product innovation. The study's findings suggest that managers should focus on developing their company's ability to adapt and rebuild resources, including technological and green resources, to stay competitive in a changing business environment.","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 1","pages":"911-926"},"PeriodicalIF":8.3,"publicationDate":"2024-10-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/csr.2993","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143111954","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