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

The Dynamics of Performance Feedback and ESG Disclosure: A Behavioral Theory of the Firm Perspective

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2024-12-25 DOI: 10.1002/csr.3083

Richard Yeaw Chong Seow

引用次数: 0

Value-Belief and Value-Identity Norms in Ethical Food Consumption: Investigating the Influence of Worker-Friendly Labels in Italy

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2024-12-25 DOI: 10.1002/csr.3081

Claudio Mirabella, Valeria Borsellino, Antonino Galati, Emanuele Schimmenti, Francesco Caracciolo

{"title":"Value-Belief and Value-Identity Norms in Ethical Food Consumption: Investigating the Influence of Worker-Friendly Labels in Italy","authors":"Claudio Mirabella, Valeria Borsellino, Antonino Galati, Emanuele Schimmenti, Francesco Caracciolo","doi":"10.1002/csr.3081","DOIUrl":"https://doi.org/10.1002/csr.3081","url":null,"abstract":"This study aims to explore the main behavioral drivers influencing the consumption of ethical food products in Italy, with a specific focus on customer purchase intentions and choices for foods that adhere to workers' rights. The issue of workers' exploitation in Italian agriculture is a pressing concern, frequently highlighted in media investigations. To address this aim, the study compares three theoretical models to identify the most effective in providing the most comprehensive explanation of the phenomenon under investigation. The theories of value-belief-personal norms (VBN) and value-identity-personal norms (VIP), along with a hybrid of these models, were examined using Partial Least Squares Structural Equation Modelling. The findings reveal that factors such as self-identity, awareness of consequences, and ascription of responsibility are significant predictors of the purchasing behavior regarding food products that respect workers' rights. Notably, the integrated VBN and VIP model (VBN-VIP) demonstrates the highest level of predictive accuracy. This research contributes to the literature on ethical consumption by offering robust empirical evidence supporting these theoretical frameworks. Similarly, food companies will benefit from gaining a deeper understanding of consumer behavior in relation to ethical practices, particularly those concerning workers' rights. By emphasizing their commitment to ethical standards, food companies can potentially influence consumer attitudes and intentions more effectively.","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 2","pages":"2582-2597"},"PeriodicalIF":8.3,"publicationDate":"2024-12-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/csr.3081","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143555181","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

A system dynamic analysis of corporate carbon disclosure in China

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2024-12-19 DOI: 10.1002/csr.3076

Mengna Li, Chenxi Pu, Sai Yuan

{"title":"A system dynamic analysis of corporate carbon disclosure in China","authors":"Mengna Li, Chenxi Pu, Sai Yuan","doi":"10.1002/csr.3076","DOIUrl":"https://doi.org/10.1002/csr.3076","url":null,"abstract":"Carbon disclosure has become an important bridge for businesses and the public to interact positively in addressing climate change. Existing research has already answered which factors affect corporate carbon disclosure, but has not yet described the interaction between multiple influencing factors and the entire process of corporate carbon disclosure. This study constructed the system dynamics model of corporate carbon disclosure based on demand and supply of information, trying to explore the process of corporate carbon disclosure and the influencing mechanism of influencing factors. The results demonstrate that information asymmetry is a prerequisite for corporate to disclose carbon information. The motivation for the company to disclose carbon information mainly stems from the information needs of external stakeholders. Among the expected impacts of the government, public, and investors, carbon disclosure strategies are most affected by government expectations. Environmental supervision promotes the speed at which companies adjust the carbon disclosure level rather than the final level of carbon disclosure. The government's penalties will not change the final level and adjustment speed of carbon information disclosure. Government rewards can effectively improve the final level of corporate carbon disclosure in the future. The conclusion provides reference and guidance for regulatory authorities to further regulate corporate carbon disclosure and create a stable and transparent capital market environment.","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 2","pages":"2542-2558"},"PeriodicalIF":8.3,"publicationDate":"2024-12-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143554979","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 Green Innovation and Green Corporate Social Responsibility Transform Green Transformational Leadership Into Sustainable Performance? Evidence From an Emerging Economy

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2024-12-17 DOI: 10.1002/csr.3077

Thanh Tiep Le, Linh Le Cat Gia

{"title":"How Green Innovation and Green Corporate Social Responsibility Transform Green Transformational Leadership Into Sustainable Performance? Evidence From an Emerging Economy","authors":"Thanh Tiep Le, Linh Le Cat Gia","doi":"10.1002/csr.3077","DOIUrl":"https://doi.org/10.1002/csr.3077","url":null,"abstract":"<div>\u0000 \u0000 In light of the rapidly evolving technology nowadays, a green business model is now required for sustainability and long-term survival, especially for small and medium-sized enterprises (SMEs) and general businesses. This study aims to investigate how green transformational leadership and sustainable corporate performance for SMEs interact by examining the coordinating functions of green innovation and green corporate social responsibility in a developing nation. The current study followed the quantitative methodology along with a questionnaire for data collection. The survey's target sample consisted of senior and middle-level executives from Vietnam's printing and FMCG manufacturing industries. Following the survey, 449 valid responses were gathered, and SmartPLS (version 4.1.0.6) structural equation modeling was used to analyze the collected data. This analysis contributes to the body of knowledge by using the natural resource-based view Theory and Stakeholder Theory to provide a “three-green-model” that includes green transformational leadership, green innovation, and green corporate social responsibility, as well as their combined impact on sustainable corporate performance in a developing nation. The study findings confirm that green transformational leadership has a positive impact on sustainable corporate performance, both directly and indirectly, through green innovation and green corporate social responsibility, leading to better financial and environmental results. This study provides useful insights into how green leadership promotes sustainable growth, giving SMEs a method to balance between social and environmental responsibility and economic success.\u0000 </div>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 2","pages":"2527-2541"},"PeriodicalIF":8.3,"publicationDate":"2024-12-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143555105","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

Chief Executive Officer Narcissism and Environmental, Social, and Governance Performance: The Moderating Role of Chief Executive Officer Gender

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2024-12-16 DOI: 10.1002/csr.3065

Nana Adwoa Anokye Effah, Qinggang Wang, Kun Su

{"title":"Chief Executive Officer Narcissism and Environmental, Social, and Governance Performance: The Moderating Role of Chief Executive Officer Gender","authors":"Nana Adwoa Anokye Effah, Qinggang Wang, Kun Su","doi":"10.1002/csr.3065","DOIUrl":"https://doi.org/10.1002/csr.3065","url":null,"abstract":"This study explores the influence of Chief Executive Officer (CEO) narcissism on the environmental, social, and governance (ESG) performance of listed firms on the Johannesburg stock market (JSE). Using hand-collected data from annual reports and ESG rating data from the CSRHub dataset, we conducted empirical analyses for 81 firms from 2014 to 2022. As the first study to assess CEO narcissism using a validated unobtrusive measure in the South African market, the Driscoll and Kraay approach of panel corrected standard errors was employed in the main analysis, while the two-stage least squares (2SLS) model was used for robustness. Results revealed that there is a negative and significant relationship between CEO narcissism and ESG performance. Moreover, CEO gender positively moderates the negative relationship between CEO narcissism and ESG performance. The results provide a meaningful empirical addition to the upper echelons literature by delineating the implications of the dark sides of narcissism for management, regulators, and policymakers.","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 2","pages":"2514-2526"},"PeriodicalIF":8.3,"publicationDate":"2024-12-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143554936","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 role of environmental regulations in green marketing success

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2024-12-15 DOI: 10.1002/csr.3075

Lemuel Kenneth David, Jianling Wang, Idrissa I. Cisse, Vanessa Angel

引用次数: 0

How the interaction between board gender diversity and ESG shapes dividend policy

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2024-12-12 DOI: 10.1002/csr.3068

Filip Hampl, Dagmar Vágnerová Linnertová

{"title":"How the interaction between board gender diversity and ESG shapes dividend policy","authors":"Filip Hampl, Dagmar Vágnerová Linnertová","doi":"10.1002/csr.3068","DOIUrl":"https://doi.org/10.1002/csr.3068","url":null,"abstract":"This study investigates the moderating role of ESG performance on the relationship between board gender diversity and dividend payout ratio in European listed non-financial companies in 2014–2023. Additionally, it explores the threshold level of female directors required to influence dividend payouts and compares companies operating under Anglo-Saxon (common law) and continental (civil law) systems. It employs two-way fixed effects panel linear regression models on a balanced longitudinal dataset of 5230 firm-year observations and system generalised method of moments (GMM-SYS) GMM to address endogeneity concerns. The results suggest a negatively significant moderating role of ESG performance on the positive relationship between female board directors and companies' dividend payout ratios. Additionally, they provide evidence of a critical mass of female directors and emphasise the significance of regional variations stemming from governance norms and regulatory frameworks. The findings contribute to corporate practice and empirically enhance agency, signalling and critical mass theories.","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 2","pages":"2472-2490"},"PeriodicalIF":8.3,"publicationDate":"2024-12-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/csr.3068","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143555115","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

Determinants and consequences of environmental, social and governance controversies. Status quo and limitations of recent empirical quantitative research

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2024-12-10 DOI: 10.1002/csr.3071

Inmaculada Bel-Oms

{"title":"Determinants and consequences of environmental, social and governance controversies. Status quo and limitations of recent empirical quantitative research","authors":"Inmaculada Bel-Oms","doi":"10.1002/csr.3071","DOIUrl":"https://doi.org/10.1002/csr.3071","url":null,"abstract":"The environmental, social and governance (ESG) controversies, defined as a bad behavior which calling into question the commitment to the firm under the media and capture the attention of investors causing conflicts with sustainable business practices, has received increasing attention from academics of several fields. A literature review methodology is used to reviews articles selected from the Scopus and Web of Science databases from 2018 to 2024. Using the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines and the bibliometric techniques, with the goal of mapping the intellectual landscape of the field and indicating the key issues shaping its current development. This paper is to conduct quantitative bibliometric analysis with several research factors, such as authors, citations, journals, countries, and regions, using techniques with improve the visualization of bibliometric analysis. Furthermore, this review provides a conceptual framework of the ESG controversies to obtain their drivers and reveal the consequences companies face after ESG controversies. This manuscript concludes by discussing implications of the literature analysis and providing some opportunities for future research. This research provides to the understanding of the ESG controversies context and shows insights for future lines of research.","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 2","pages":"2412-2437"},"PeriodicalIF":8.3,"publicationDate":"2024-12-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/csr.3071","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143555128","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

Does environmental materiality matter to corporate financial performance: Evidence from 34 countries

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2024-12-10 DOI: 10.1002/csr.3062

Siyu Shen, Jun Xie, Hidemichi Fujii, Alexander Ryota Keeley, Shunsuke Managi

{"title":"Does environmental materiality matter to corporate financial performance: Evidence from 34 countries","authors":"Siyu Shen, Jun Xie, Hidemichi Fujii, Alexander Ryota Keeley, Shunsuke Managi","doi":"10.1002/csr.3062","DOIUrl":"https://doi.org/10.1002/csr.3062","url":null,"abstract":"This study examines the financial implications of corporate environmental disclosure and performance across 34 countries, with a particular focus on industry-specific materiality following the SASB accounting metrics. A multilevel regression model was applied to a global sample spanning 2015 to 2022 to investigate the firm-level impacts while controlling for country-level effects to account for the heterogeneity in business environments. The analysis revealed a positive relationship between corporate environmental performance, both overall and materiality-based, and financial performance, including ROA and Tobin's Q. Notably, better environmental performance was significantly associated with decreased capital costs, particularly the cost of equity. However, materiality-based environmental scores exhibited weaker impacts, likely due to the limited data availability and inconsistent global integration of materiality concepts. The research findings indicate that investors tend to favor companies with accountable environmental performance over those that rely solely on disclosure. These findings provide valuable insights for investors and business practitioners, emphasizing the importance of considering environmental materiality in corporate reporting and operations.","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 2","pages":"2390-2411"},"PeriodicalIF":8.3,"publicationDate":"2024-12-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/csr.3062","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143555130","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

Financial sustainability in the context of ESG disclosure: A comprehensive analysis of Chinese-listed firms

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2024-12-10 DOI: 10.1002/csr.3072

Muhammad Istiaque Hossain, Baolei Qi, Mohamed Marie, Mohamed Omran, Yucheng Chen

{"title":"Financial sustainability in the context of ESG disclosure: A comprehensive analysis of Chinese-listed firms","authors":"Muhammad Istiaque Hossain, Baolei Qi, Mohamed Marie, Mohamed Omran, Yucheng Chen","doi":"10.1002/csr.3072","DOIUrl":"https://doi.org/10.1002/csr.3072","url":null,"abstract":"This study examines the pivotal role of environmental, social and governance (ESG) disclosure in the financial sustainability of Chinese-listed companies, addressing a significant gap in the literature regarding the impact of corporate governance mechanisms on this relationship. Utilising a comprehensive dataset spanning from 2009 to 2021, the findings indicate that while ESG disclosure generally enhances financial sustainability, the quality of audits and the independence of boards significantly weaken this relationship by increasing transparency and mitigating managerial opportunism. The robustness of these results has been confirmed through rigorous testing. The study underscores the importance of integrating corporate governance mechanisms into firms' ESG disclosure strategies, aligning with stakeholder theory to optimise financial sustainability. This research provides theoretical and practical contributions by deepening the understanding of governance factors in ESG reporting and their strategic influence on long-term corporate financial health.","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 2","pages":"2438-2457"},"PeriodicalIF":8.3,"publicationDate":"2024-12-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143555129","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