Corporate Social Responsibility and Environmental Management最新文献

{"title":"Corporate social responsibility sophistication: Company-specific drivers among early and late adopters","authors":"Kyra Kunkel,&nbsp;Katharina Wigge,&nbsp;Rainer Lueg","doi":"10.1002/csr.2998","DOIUrl":"https://doi.org/10.1002/csr.2998","url":null,"abstract":"<p>This study examines the internal company drivers of corporate social responsibility (CSR) sophistication from a diffusion theory perspective. Bertram et al.'s (2015) framework on implementation drivers of innovations is used as our basis to operationalize the internal company drivers influencing CSR sophistication. We conduct fixed-effects regressions on a sample of 1919 international for-profit companies listed on the STOXX 1800 index (17,848 company years over the period 2002–2020) and explore several sub-portfolios. This study finds that management training, board skills, CEO compensation based on total shareholder return, and quality management systems drive CSR sophistication. Management training is the strongest and most consistent driver. Our analyses show that the effects of the identified drivers are strongest for portfolios of companies with previously low CSR sophistication. Moreover, early adopters appear to be motivated to utilize CSR for both economic reasons and legitimacy. While we find that board members with a finance background improve CSR sophistication, we also show that this increase mainly stems from improving governance practices. Last, we show that CSR sophistication notably increased over time, and parallel with the per capita wealth of the country that hosts its headquarters. Overall, this study is the first to investigate the internal company drivers of non-binary CSR sophistication using large-scale panel data, thereby exploring the effects of early/late adoption and the individual pillars of E, S, and G.</p>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 1","pages":"894-910"},"PeriodicalIF":8.3,"publicationDate":"2024-10-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/csr.2998","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143111668","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 corporate social responsibility increase person organizational fit and extra role behavior that impacts sustainability","authors":"Alex Winarno,&nbsp;Ahmad Kultur Hia,&nbsp;Nurdelima Waruwu,&nbsp;Silvy Sondari Gadzali,&nbsp;Deni Hermana","doi":"10.1002/csr.2980","DOIUrl":"https://doi.org/10.1002/csr.2980","url":null,"abstract":"<p>Sustainability has become a collective responsibility, including in higher education. However, the conceptual framework for designing strategies such as corporate social responsibility (CSR) is highly complex. Integrating CSR activities into organizational governance is relatively new in higher education. Further studies are needed to place CSR into the organizational structure functionally. The research objective is to clarify the integration of CSR to improve the person organizational fit (POF) and encourage extra-role behavior. A causal study was conducted by surveying 487 staff and lecturers selected based on multistage random sampling in West Java and Banten region private universities, Indonesia. Analysis using structural equation model (SEM) with maximum likelihood estimation method. The finding is that internal and external CSR have different functions that support improving POF and extra-role behavior. External CSR helps identify values and norms that form the basis of POF. Internal CSR legitimize the values demonstrated by the institution based on the benefits felt by staff and lecturers. CSR integration encourages value congruence and feedback through extra roles in higher education institutions. The research contributions are explaining the formation of extra behavior in higher education according to the views of social identity theory and norm activation theory on the formation of employee behavior, which ultimately encourages sustainability in higher education.</p>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 1","pages":"849-865"},"PeriodicalIF":8.3,"publicationDate":"2024-10-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143111665","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 interplay between smart technologies, business sustainability, and environmental sustainability: An empirical analysis of SMEs","authors":"Rajan Kumar V K,&nbsp;Minna Saunila,&nbsp;Tero Rantala,&nbsp;Juhani Ukko","doi":"10.1002/csr.2966","DOIUrl":"https://doi.org/10.1002/csr.2966","url":null,"abstract":"<p>This study examines the interplay between smart technologies, business sustainability, and environmental sustainability within the context of small and medium-sized enterprises (SMEs). By employing structural equation modeling (SEM), the study evaluates the direct and indirect effects of smart technology integration on business and environmental sustainability outcomes. The results indicate that while smart technologies do not directly influence environmental sustainability, they significantly enhance business sustainability, which in turn positively affects environmental sustainability. This implies a mediated relationship, in which the strategic implementation of smart technologies is crucial for achieving environmental goals. The implications extend to the necessity of a strategic, holistic approach to sustainability in SMEs, emphasizing the intricate roles played by smart technologies in this sector.</p>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 1","pages":"835-848"},"PeriodicalIF":8.3,"publicationDate":"2024-10-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/csr.2966","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143111669","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":"The role of the corporate ethical virtues model in sustainability reporting","authors":"Marino Pezzolo,&nbsp;Massimiliano Monaci","doi":"10.1002/csr.2996","DOIUrl":"https://doi.org/10.1002/csr.2996","url":null,"abstract":"<p>From the perspective of virtue ethics, ethical organizational cultures prompt employees to act ethically. According to Kaptein's Corporate Ethical Virtues (CEV) model, this organizational ability is favored by the development of seven key corporate virtues (Clarity, Congruency, Feasibility, Supportability, Transparency, Discussability, and Sanctionability). The paper intends to connect the CEV model with sustainability reporting, which is taking on increasing relevance today due to factors such as the European Union's recent Directives on corporate non-financial communication. In particular, the paper's objective is to examine to what extent and the way in which the virtues of the model have a role in sustainability reporting. Furthermore, this goal is enriched with an added focus, which is attention paid to actions taken by companies, and expressed in their sustainability reporting, in implementing virtuous behavior amidst the difficulties triggered by the COVID-19 crisis. To achieve its aim, the paper presents and discusses a study of the role of the CEV model within two large companies in the logistics sector, through a content analysis of their sustainability reports covering the period 2018–2020 complemented by information from their corporate websites. The results of the analysis highlight both an overall relevance of the virtues included in the CEV model and the role of measures adopted by organizations to cope with COVID-19 as a significant component of their sustainability performance in the pandemic period. Finally, the paper elaborates on several theoretical and practical implications stemming from the study.</p>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 1","pages":"881-893"},"PeriodicalIF":8.3,"publicationDate":"2024-10-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/csr.2996","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143111667","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":"Corporate social responsibility, ownership structure, and corporate governance—An analysis of the Brazilian firm","authors":"Hyane Correia Forte,&nbsp;Vicente Lima Crisóstomo,&nbsp;Félix Javier López-Iturriaga","doi":"10.1002/csr.2991","DOIUrl":"https://doi.org/10.1002/csr.2991","url":null,"abstract":"<p>Under the agency and stakeholder theories, this study analyzes the influence of ownership structure and corporate governance (CG) on the Brazilian firm corporate social responsibility (CSR), taking into account that shareholders' and other stakeholders' interests may matter for CSR. For a sample of 796 firm-year observations from firms listed on the Brazilian stock exchange, in the period 2010–2022, models are estimated using feasible generalized least squares. Results signal that higher ownership concentration favors CSR performance. Furthermore, shareholding control configuration also matters for CSR. In accordance with the positive effect of high ownership concentration, firms with dominant control tend to adopt strategies that promote CSR policy, possibly seeking improvement of firm image and reputation. On the other hand, dispersed control inhibits firm CSR. Perhaps, minority shareholders are more short-term oriented and do not trust in short-term return from CSR. Additionally, the findings indicate that CG positively influences the extent of firm CSR.</p>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 1","pages":"866-880"},"PeriodicalIF":8.3,"publicationDate":"2024-10-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143111666","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 effects of perceived corporate social responsibility and Confucian ethics on psychological meaningfulness and employee engagement: A moderated-mediation study","authors":"Ying Wei,&nbsp;Chun-Yu Lin","doi":"10.1002/csr.2965","DOIUrl":"https://doi.org/10.1002/csr.2965","url":null,"abstract":"<p>This study aimed to explore whether perceived corporate social responsibility (PCSR) and Confucian values impact employee engagement. Specifically, we investigated the relationships among PCSR, psychological meaningfulness, and employee engagement, as well as the moderating effects of Confucian Ren-Yi ethics on these relationships by using the social identity theory, Job Demands-Resources (JD-R) model and the stimulus-organism-response(S-O-R) model. A valid survey was conducted among 664 full-time employees of 228 companies in 72 different cities in China from all walks of life. The findings reveal that PCSR was positively associated with psychological meaningfulness and employee engagement. Confucian Ren-Yi ethics was positively associated with employee engagement, and psychological meaningfulness mediated the effect of PCSR on employee engagement. Moreover, we found that the positive relationship between PCSR and employee engagement through psychological meaningfulness was stronger for high-level Confucian Ren-Yi ethics than for low-level Confucian Ren-Yi ethics (i.e., moderated mediation). By verifying the impact of Confucian Ren-Yi ethics and PCSR on employees' work attitudes, this study makes up for the deficiency of existing literature on CSR and Confucian values and enriches the micro research on CSR. Based on our findings, companies should consider improving employee engagement by implementing social responsibility and aligning their policies with Confucian Ren-Yi ethics.</p>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 1","pages":"806-819"},"PeriodicalIF":8.3,"publicationDate":"2024-10-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143110797","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":"Do academic executives influence corporate ESG performance? Evidence from China","authors":"Shanping Wang,&nbsp;Xinye Liang,&nbsp;Jiawei Huang,&nbsp;Peng Cao","doi":"10.1002/csr.2919","DOIUrl":"https://doi.org/10.1002/csr.2919","url":null,"abstract":"<p>Academic executives exert a unique influence on Chinese corporate governance. By integrating upper echelons and imprinting theories, our study highlights the significant role of academic executives in improving corporate ESG performance, especially those with a background in scientific disciplines and experience in universities and research institutions. Our analysis shows that academic executives improve ESG performance by promoting ESG decision synergy within management teams, mitigating financial constraints, and promoting green innovation. Moreover, our investigation suggests that academic executives' expertise in ESG issues positively moderates their influence on ESG performance, while their levels of power and compensation exhibit an inverted U-shaped moderating effect. Further tests show that academic executives reduce greenwashing scores and issue more accurate performance predictions after ESG improvements driven by academic executives, debunking the notion that such improvements are merely cosmetic. In light of these findings, we argue for greater involvement of academics in corporate functions and call on them to act as leaders and advocates for sustainability, driving improvements in corporate ESG performance.</p>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 1","pages":"788-805"},"PeriodicalIF":8.3,"publicationDate":"2024-10-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143110796","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":"Effectiveness of sustainability communication on stakeholder engagement: A multi-method qualitative assessment of sustainable development","authors":"Soni Agrawal,&nbsp;Arghya Ray,&nbsp;Nripendra P. Rana","doi":"10.1002/csr.2992","DOIUrl":"https://doi.org/10.1002/csr.2992","url":null,"abstract":"<p>The present era is witnessing a growing importance of sustainability communication. There is a need to understand stakeholders' perspectives regarding sustainability communication by different corporates. Additionally, it is also important to understand the positive (happiness and surprise) and negative (anger, fear, and sadness) aspects that affect the effectiveness of sustainability communication. The present research used a multi-method multi-study qualitative approach. In Study 1, the perspectives of 29 mid-level managers and 16 top-level senior managers involved in the sustainability domain in their organizations from India were captured via qualitative semi-structured interviews. In Study 2, sustainability reports of 50 leading companies involved in sustainability activities were analyzed using textual analysis, emotional analysis, and topic modeling. Results indicate that corporate sustainability communications can have varying impacts on the stakeholders. The results of the qualitative analysis showed positive impact of sustainability communications on employee engagement, employee involvement, transformational and inclusive leadership and training and development opportunities. Positive emotions, like happiness or surprise, indicate positive brand image and engagement related to sustainability activities. Negative emotions like fear, anger, and sadness, show stakeholders' concern regarding the environmental damages. Thus, organizations need to target the positive aspects in their sustainability communication for improved results and must avoid the negative aspects while planning to develop effective sustainability communication. Subsequently, the present study contributes to the existing literature by proposing a conceptual framework based on signaling theory and stakeholder theory. This study fills the gap in terms of examining the stakeholders' and end-users' perspectives regarding sustainability communication, the major emotional aspects that are revealed from the sustainability reports and an overall view on individual's pro-environmental behavior.</p>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 1","pages":"820-834"},"PeriodicalIF":8.3,"publicationDate":"2024-10-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143110795","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":"Mandatory ESG disclosure and trade credit: International evidence","authors":"Hao Liu,&nbsp;Yao Deng,&nbsp;Qiliang Liu,&nbsp;Xinping Xia","doi":"10.1002/csr.2985","DOIUrl":"https://doi.org/10.1002/csr.2985","url":null,"abstract":"<p>This study investigates how mandatory ESG disclosure influences firms' access to trade credit. Using data from 79 jurisdictions from 1998 to 2020, we find that affected firms receive more trade credit following the introduction of mandatory ESG disclosure. The main result holds for a series of robustness tests. Further mechanism analysis indicates that mandatory ESG disclosure reduces affected firms' information opacity and financial risk, which exposes their suppliers to less credit risk and thus increases trade credit. In addition, cross-sectional analysis shows that the positive effect of mandatory ESG disclosure is more pronounced for firms with low bargaining power and jurisdictions with effective legal enforcement. Overall, our findings highlight the role mandatory ESG disclosure plays in facilitating informal financing.</p>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 1","pages":"769-787"},"PeriodicalIF":8.3,"publicationDate":"2024-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143110591","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":"How do green CSR initiatives influence green employee engagement among tourism and hospitality employees?","authors":"Shalini Srivastava,&nbsp;Alpana Agarwal,&nbsp;Poornima Madan,&nbsp;Pradeep Kautish","doi":"10.1002/csr.2977","DOIUrl":"https://doi.org/10.1002/csr.2977","url":null,"abstract":"<p>Drawing support from social identity theory (SIT), the present study examines green corporate social responsibility (GCSR) initiatives, green organizational identity (GOI), and green service-oriented behavior (GSOB) as antecedents of green employee engagement in the hotel sector. In addition to the direct association between the study constructs, the study assessed the mediating effects of GOI and GSOB on GCSR and green engagement association. Data collected from hotel employees in India utilizing a three-wave time lag was analyzed through PROCESS macro. The finding confirmed the direct as well as the serial mediating effects of GOI and GSOB for the relationship between green CSR and green engagement. The study is insightful in understanding how GCSR activities can build a green reputation for a company that in turn will enhance the identification of the employees. The uniqueness of this study is evident in studying the constructs that have a strong alignment with the nature of the tourism and hospitality sectors. Conceptualizing the serial mediating effects of GOI and GSOB for the relationship between GCSR and green engagement in the tourism and hospitality sector is also a novel addition to the existing literature.</p>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 1","pages":"757-768"},"PeriodicalIF":8.3,"publicationDate":"2024-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143121243","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}