Md. Abdul Kaium Masud, Mahfuzur Rahman, Ilhan Ozturk
{"title":"Organizational Strategic Responses to Climate Challenges in Global Carbon Management","authors":"Md. Abdul Kaium Masud, Mahfuzur Rahman, Ilhan Ozturk","doi":"10.1002/csr.70058","DOIUrl":"https://doi.org/10.1002/csr.70058","url":null,"abstract":"<div>\u0000 \u0000 <p>Climate change is the most pressing global issue due to its devastating impact on society. This study aims to identify internal and external organizational factors that influence carbon strategy, both directly and indirectly. Utilizing global carbon data from the Carbon Disclosure Project (CDP), the study incorporates a theoretical framework based on Institutional Theory and the Resource-Based View to examine theoretical discussions on carbon emissions and environmental performance. The dataset spans 17 countries across three geographical regions and includes 852 firm-year observations from 2018 to 2020. Results reveal that carbon integrity leadership and internal carbon pricing do not significantly impact corporate carbon intensity. However, research and development intensity, financial resource slack, and human resource slack exhibit a negative and significant relationship with carbon intensity. Furthermore, moderation results indicate that firms with high carbon emissions have more robust carbon strategies and R&D investments than low-carbon firms. Country-level analysis shows that the emission trading system negatively and significantly correlates with carbon intensity, highlighting its effectiveness as a regulatory mechanism. However, the findings also emphasize that while regulatory enforcement plays a crucial role in carbon reduction, firms require strategic flexibility to adapt their carbon management approaches in response to evolving market conditions and policy frameworks. The study concludes that an effective carbon strategy drives the achievement of carbon reduction targets, energy efficiency, market leadership, regulatory performance, and the adoption of market mechanisms. It also highlights that many countries lack comprehensive legal frameworks for climate change, environmental protection, and carbon performance, with existing regulations being predominantly voluntary.</p>\u0000 </div>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 5","pages":"6766-6785"},"PeriodicalIF":9.1,"publicationDate":"2025-07-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144990824","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}
{"title":"Green Innovations and Toxic Emissions of Manufacturing Firms: Do Green Innovative Firms Pollute Less?","authors":"Yann Truong","doi":"10.1002/csr.70065","DOIUrl":"https://doi.org/10.1002/csr.70065","url":null,"abstract":"<p>The literature has shown that manufacturing firms that develop green innovations will benefit from important intangible assets such as improved organizational capabilities and market advantages. While these benefits are valuable, a more environmentally relevant and unanswered question is whether developing green innovations can also help the focal manufacturing firm reduce its own level of carbon and toxic emissions, or simply put, whether the green innovative firm pollutes less than other firms. To answer this question, the author used fixed-effects models and collected data on the green patents and emissions of 190 manufacturing firms over a period of 25 years. Findings reveal that developing green innovations leads to lower emissions levels for the innovating firm. Moreover, the impact of green innovations on emissions levels is stronger when the type of green innovation is process-oriented (vs. product-oriented) and when the manufacturing firm operates in countries with more stringent environmental regulations.</p>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 5","pages":"6831-6842"},"PeriodicalIF":9.1,"publicationDate":"2025-07-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/csr.70065","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144990827","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}
Gabriel Ángel Aguirre-Pérez, Isabel-María García-Sánchez
{"title":"Influence of CEO Attributes on Sustainability: From a Bibliometric Overview to a Systematic Review of the Socio-Psychological Aspects","authors":"Gabriel Ángel Aguirre-Pérez, Isabel-María García-Sánchez","doi":"10.1002/csr.70021","DOIUrl":"https://doi.org/10.1002/csr.70021","url":null,"abstract":"<p>The responsibility of Chief Executive Officers (CEO) in proposing and integrating sustainability into corporate strategies has sparked academic interest. In order to provide a comprehensive understanding of this trending scientific field, this article aims to synthesize current knowledge on the role of CEO characteristics on corporate sustainability, identify limitations and knowledge gaps in the existing literature, and formulate a holistic and ambitious agenda to guide future research. To this end, we categorize CEO attributes into three aspects: functional, demographic, and socio-psychological. Through a bibliometric literature review of 727 articles obtained from the Web of Science and Scopus databases, we analyze the systematic knowledge of diffusion patterns and the evolution of research trends in the field. We observe that current knowledge is mainly focused on the study of the following functional aspects: CEO power and compensation. In addition, scholars have begun to take an interest in CEO gender, education, and marital status as demographic aspects, and CEO narcissism and political ideology as socio-psychological aspects. Furthermore, given that the socio-psychological aspects of CEOs are the most recent and emerging field, a systematic literature review is conducted using a sample of 130 articles to identify limitations and gaps, and to propose an agenda to guide future research. We find that narcissism is a double-edged sword, with both negative and positive effects on sustainability, and that the reasons for these divergences need to be uncovered. In addition, researchers should focus on analyzing the combined effects of other psychological, ethical, cultural, and religious traits that are currently considered in isolation, as well as improving the current measurement of the various traits.</p>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 5","pages":"6732-6765"},"PeriodicalIF":9.1,"publicationDate":"2025-07-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/csr.70021","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144990828","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}
{"title":"Can Too Strong of a Corporate Culture Deter Corporate Social Performance? Evidence From Public Firms in the United States","authors":"Pankaj C. Patel, Cong Feng, Kexin Xiang","doi":"10.1002/csr.70059","DOIUrl":"https://doi.org/10.1002/csr.70059","url":null,"abstract":"<div>\u0000 \u0000 <p>Corporate culture represents an important undergird that connects the internal and external stakeholders, resources, and capabilities to improve corporate social performance (CSP). Yet, corporate culture remains a less explored antecedent of CSP. Using a recently developed semi-supervised machine learning-based measure of corporate culture and a panel fixed-effects estimator, we find that corporate culture exhibits an inverted U-shaped relationship with CSP in a sample of 2577 publicly traded firms from 2003 to 2013. The findings are robust to time-invariant unobservables at the firm level, endogeneity between corporate culture and CSP, alternate measures of key variables, alternate model specifications, and a variety of auxiliary and robustness checks. Our findings contribute to the understanding of the association between corporate culture and CSP, an increasingly important non-economic outcome pursued by corporations.</p>\u0000 </div>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 5","pages":"6786-6806"},"PeriodicalIF":9.1,"publicationDate":"2025-07-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144990825","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}
{"title":"The Impact of ESG Performance on Organizational Resilience: Evidence From China","authors":"Wenbing Luo, Yuxin Yu, Xiaotian Cao, Mingjun Deng","doi":"10.1002/csr.70061","DOIUrl":"https://doi.org/10.1002/csr.70061","url":null,"abstract":"<div>\u0000 \u0000 <p>In the context of VUCA (volatile, uncertain, complex, ambiguous), organizational resilience has become increasingly important for the long-term development of enterprises. Using data from Chinese A-share listed enterprises between 2009 and 2022, this study examines the impact of ESG performance on organizational resilience and explores the underlying mechanisms. The results show that ESG performance has a significant positive impact on organizational resilience, and ESG primarily transmits its impact by improving investment efficiency and analyst attention, and reducing the cost of debt financing. Further analysis indicates that enterprise digitization strengthens the connection between ESG and organizational resilience. The promoting effect of ESG is more pronounced in non-Western regions of China and in enterprises not audited by the Big Four. The existing literature exhibits certain research gaps in exploring the non-economic effects of ESG performance. This study fills these gaps by expanding the influence mechanisms based on perspectives such as “resource-relationship-governance”. Our conclusions provide empirical evidence for enhancing organizational resilience and promoting the sustainable development of enterprises and society.</p>\u0000 </div>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 5","pages":"6807-6830"},"PeriodicalIF":9.1,"publicationDate":"2025-07-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144990826","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}
{"title":"CEO Turnover and Ethical Transparency: The Role of Leadership Transitions in Shaping ESG Disclosure Among KOSPI-Listed Companies","authors":"Jongwon Choi, Suk Hyun, Ju Hyoung Park","doi":"10.1002/csr.70049","DOIUrl":"https://doi.org/10.1002/csr.70049","url":null,"abstract":"<p>This study investigates the impact of CEO turnover on environmental, social, and governance (ESG) disclosure practices, focusing on how distinct types of leadership transitions influence corporate transparency in an emerging market context. Drawing on data from KOSPI-listed firms in South Korea between 2013 and 2020, we develop a detailed typology of CEO turnover, including internal versus external appointments, owner-manager versus professional managers, and voluntary versus forced transitions, to examine their differential effects on ESG reporting. We find that ESG disclosure significantly increases following CEO transition, particularly when the incoming CEO is an externally hired or a professional executive. The results underscore the strategic role of leadership change in advancing sustainability initiatives, as new CEOs often seek legitimacy and alignment with stakeholder expectations.</p>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 5","pages":"6690-6711"},"PeriodicalIF":9.1,"publicationDate":"2025-07-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/csr.70049","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144990809","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}
Muhammad Wajid Kamran, Yongming Zhu, Faheem Gul Gilal, Abdul Hakeem Waseel, Hongbing Jiang
{"title":"Leveraging Corporate Social Responsibility: The Mediating Role of Ambidextrous Green Innovation in Enhancing Green Performance","authors":"Muhammad Wajid Kamran, Yongming Zhu, Faheem Gul Gilal, Abdul Hakeem Waseel, Hongbing Jiang","doi":"10.1002/csr.70056","DOIUrl":"https://doi.org/10.1002/csr.70056","url":null,"abstract":"<div>\u0000 \u0000 <p>Corporate social responsibility (CSR) is commonly regarded as a strategic approach to sustainability; however, the mechanisms by which it may yield tangible environmental results have not been thoroughly examined, especially concerning the role of ambidextrous green innovation in this context. Grounded in the theoretical lens of the natural resource-based view (NRBV), this study aims to examine the impact of CSR on firms' green performance, with a particular focus on the mediating role of ambidextrous green innovation. Partial Least Squares Structural Equation Modelling (PLS-SEM) was utilized with data collected from 323 executives across 142 medium and large manufacturing firms. The findings indicate that CSR has significant impacts on various aspects of green performance, such as green management, green products, and green processes. Moreover, exploitative green innovation and exploratory green innovation emerge as promising mediators in the relationship between companies' CSR initiatives and their green performance. The study offers valuable insights and presents a new approach for manufacturing firms and policymakers to promote environmental protection and achieve sustainable green performance by enhancing ambidextrous green innovation through CSR. By utilizing the resource-based view framework, this study contributes to the existing literature on CSR, green innovation, and green performance by addressing environmental challenges. Through the examination of the mediating effects of exploitative and exploratory green innovation, this study also provides significant theoretical and practical insights into explaining the relationships.</p>\u0000 </div>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 5","pages":"6712-6731"},"PeriodicalIF":9.1,"publicationDate":"2025-07-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144990810","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}
{"title":"Beyond Compliance: How Board–Ownership Structures and Eco-Technology Intensity Drive Circular Economy Performance in MENA Firms","authors":"Li KaoDui, Maxwell Kongkuah, Noha Alessa","doi":"10.1002/csr.70045","DOIUrl":"https://doi.org/10.1002/csr.70045","url":null,"abstract":"<div>\u0000 \u0000 <p>As global environmental challenges intensify and resource scarcity deepens, firms in emerging economies face mounting pressure to adopt sustainable and circular business models. In this context, the role of corporate governance in enabling circular economy (CE) transformation has become increasingly critical, yet remains underexplored—particularly in the Middle East and North Africa (MENA) region. This study investigates the impact of board–ownership dynamics on CE performance, with a specific focus on the moderating role of eco-technology intensity among listed manufacturing firms. Grounded in agency theory and the resource-based view, the research proposes an integrated framework that links internal governance attributes and ownership structures with firm-level CE outcomes. Using panel data from 447 firms across MENA countries between 2010 and 2022, the study employs system and difference Generalized Method of Moments (GMM) estimators to address endogeneity and firm-level heterogeneity. The results reveal that gender and age diversity, independent directors, managerial, and institutional ownership significantly enhance CE performance, while CEO duality and foreign ownership undermine it. Family ownership shows no significant effect. Notably, eco-technology intensity strengthens the influence of effective governance while mitigating the drawbacks of weaker structures. Heterogeneity analysis further indicates that the governance–CE relationship varies across regional (Middle East vs. North Africa) and production process contexts. These findings contribute to the theoretical advancement of governance and sustainability literature and offer actionable insights for firms, regulators, and policymakers committed to driving CE transitions in emerging markets.</p>\u0000 </div>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 5","pages":"6658-6679"},"PeriodicalIF":9.1,"publicationDate":"2025-07-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144990683","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}
Limei Cheng, Inusah Sulemana, Andrew Osei Agyemang
{"title":"Environmental Accounting and Corporate Sustainability Reports Quality: Evidence From Ghana","authors":"Limei Cheng, Inusah Sulemana, Andrew Osei Agyemang","doi":"10.1002/csr.70057","DOIUrl":"https://doi.org/10.1002/csr.70057","url":null,"abstract":"<div>\u0000 \u0000 <p>The government, policy-makers, investors, and stakeholders' increasing demand for high-quality sustainability reports has led to corporations' environmental accounting to accomplish the goal of reporting detailed and accurate sustainability information to stakeholders. Therefore, this study investigates the impact of environmental accounting on corporate sustainability reports' quality (SRQ) in Ghana, considering the moderating role of external audit and investors' pressure. This study is grounded in two major theoretical perspectives, the stakeholder and legitimacy theories. Primary data was collected from 492 participants from the various firms using questionnaires. SmartPLS version 4 was used to run the data using the partial least squares structural equation model (PLS-SEM) approach. This study's results indicated that environmental accounting and external auditing positively and significantly enhance corporate sustainability reports. Additionally, external auditing and investor pressure partially moderate the relationship between environmental accounting and corporate sustainability reports' quality. This study's results provide valuable insights for managers and policy-makers who seek to maintain the reliability and credibility of corporate sustainability report quality in developing countries, especially Ghana.</p>\u0000 </div>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 5","pages":"6680-6689"},"PeriodicalIF":9.1,"publicationDate":"2025-07-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144990804","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}
{"title":"Sustainable Airline Choice: The Role of Environmental Awareness, Carbon Offsets, and Perceived Corporate Social Responsibility","authors":"Şirvan Şen Demir","doi":"10.1002/csr.70048","DOIUrl":"https://doi.org/10.1002/csr.70048","url":null,"abstract":"<div>\u0000 \u0000 <p>This study examines the interplay between environmental awareness, attitudes toward carbon offsetting, and perceived corporate social responsibility in airline choices. Using the Theory of Planned Behavior as a theoretical framework, it integrates individual attitudes, subjective norms, and perceived behavioral control to explore consumer decision-making in the context of sustainable air travel. A mixed-method approach involved qualitative content analysis of airline sustainability initiatives and quantitative survey data from 408 international air travelers. Results reveal that environmental awareness directly influences airline choice and indirectly does so via carbon offset attitudes. Additionally, perceived corporate social responsibility moderates the relationship between carbon offset attitudes and airline choice, amplifying the impact when corporate social responsibility perceptions are strong.</p>\u0000 </div>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 5","pages":"6627-6640"},"PeriodicalIF":9.1,"publicationDate":"2025-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144990682","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}