Corporate Social Responsibility and Environmental Management最新文献

{"title":"Environmental Capital and Digital Financial Inclusion: Energy Empowerment of Cameroonian SMEs Through Solar Energy, a Lever for Sustainable Performance","authors":"Thierry Messie Pondie,&nbsp;Amira Berriche","doi":"10.1002/csr.70050","DOIUrl":"https://doi.org/10.1002/csr.70050","url":null,"abstract":"<div>\u0000 \u0000 <p>This study examines the impact of environmental capital (EC) on the sustainable performance (SP) of start-ups in Cameroon, a country currently facing a severe energy crisis. Start-ups represent nearly 90% of the national entrepreneurial landscape, yet limited access to electricity (71% as of 2022) continues to impede their adoption of technological capital (TC), particularly in the area of digital financial inclusion (DFI). Grounded in resource-based theory and Bourdieu's theory of social capital, this research explores the potential of solar energy as a form of shared EC to foster inter-firm collaboration, reduce operational costs, and enhance sustainability outcomes. Relying on empirical analysis using ordinary least squares (OLS) and AutoRegressive Integrated Moving Average (ARIMA) models, the findings suggest that shared access to ecological resources and improved digital inclusion serve as strategic levers for strengthening start-up resilience, competitiveness, and long-term sustainability. The study concludes with practical managerial implications, advocating for collective investment in renewable energy infrastructure as a pathway to mitigate structural energy constraints and support sustainable entrepreneurial development in emerging economies.</p>\u0000 </div>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 5","pages":"6615-6626"},"PeriodicalIF":9.1,"publicationDate":"2025-07-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144990725","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 Artificial Intelligence and Sustainability Management on Fostering ESG Practices and Competitive Perspectives Among SMEs","authors":"Giovanna Ferraro,&nbsp;Ivana Quinto,&nbsp;Giuseppe Scandurra,&nbsp;Antonio Thomas","doi":"10.1002/csr.70051","DOIUrl":"https://doi.org/10.1002/csr.70051","url":null,"abstract":"<div>\u0000 \u0000 <p>The adoption of environmental, social, and governance (ESG) practices is spreading rapidly among all types of companies. Although many scholars are interested in the topic, there is not yet a shared framework exploring the factors that encourage companies—in particular, small and medium-sized enterprises (SMEs)—to adopt ESG criteria and the possible expected benefits. This is probably due to the extreme heterogeneity that characterizes such companies. The contribution of this study derives from the investigation of two factors considered decisive for SMEs' ability to adopt ESG practices and improve their perception of competitiveness: artificial intelligence and sustainability management. For this purpose, the well-known method of partial least squares structural equation modeling was applied to a homogeneous population of SMEs located in Italy. The results show that the two investigated factors increase the likelihood of adopting ESG criteria and directly affect competitive perspectives. In turn, the environment and governance pillars, but not the “S” pillar, affect the competitive perspectives.</p>\u0000 </div>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 5","pages":"6641-6657"},"PeriodicalIF":9.1,"publicationDate":"2025-07-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144990726","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":"Investigation of New Zealand Air Passengers' Willingness to Co-Finance Commercial Airlines' Sustainability Initiatives","authors":"Andrey Myagkiy,&nbsp;Indrapriya Kularatne","doi":"10.1002/csr.70047","DOIUrl":"https://doi.org/10.1002/csr.70047","url":null,"abstract":"<div>\u0000 \u0000 <p>The aviation sector faces intense pressure to cut carbon emissions and is facing challenges to modify its operations in order to achieve sustainability goals. This research explores New Zealand passengers' awareness of sustainable aviation options and their readiness to make voluntary financial contributions to corporate initiatives aimed at making aviation more environmentally friendly. This study evaluates air travellers' awareness, views and financial readiness to support initiatives such as use of biofuels, carbon offsetting, barriers and motivations. The mixed-methods approach was used as the primary data collection method using online questionnaires. Findings revealed a high level of awareness regarding sustainable options in commercial aviation among passengers, while fewer than half of the respondents would ever consider any carbon offsetting. The average proposed contribution is NZ$6.78 per passenger. The findings of this investigation leverage knowledge in psychological, social and political patterns in New Zealand, providing a deeper understanding of motivations and barriers to consumer backing for sustainable and effective aviation practices.</p>\u0000 </div>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 5","pages":"6599-6614"},"PeriodicalIF":9.1,"publicationDate":"2025-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144990684","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":"Stakeholder Misperceptions of ESG Investment Impacts on Business Financial and Organizational Performance Indicators","authors":"Alfonso Muñoz-Acevedo,&nbsp;Francisco Seijo","doi":"10.1002/csr.70031","DOIUrl":"https://doi.org/10.1002/csr.70031","url":null,"abstract":"<div>\u0000 \u0000 <p>In this study, we contrast Environmental, Social and Governance (ESG) investment impacts on businesses' performance indicators with key market-makers' perceptions of these impacts. We hypothesized that stakeholders would cluster around certain “frames” reflecting their ex-ante group views of market conditions. To explore this hypothesis, we first assessed the interrelation between organizational and financial performance indicators with ESG scores through a factorial analysis using S&amp;P500 company data for the 2015–2023 period to define market reality. We, then, analyzed ESG stakeholder perceptions by conducting a Q-method survey of 34 market-maker viewpoints. Six intersubjective factors, or shared “frames,” emerged amongst stakeholders: “Idealist interventionists,” “Realists,” “Skeptics,” “Skeptic non-interventionists,” “Skeptic interventionists” and “Idealist non-interventionists.” In light of these findings, we discuss how stakeholder misperceptions of ESG market dynamics may be reflecting directionally-motivated reasoning, in all likelihood derived from differentiated utility-driven incentives. These ex-post frames differed from our expected hypotheses of ex-ante stakeholder viewpoints.</p>\u0000 </div>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 5","pages":"6566-6585"},"PeriodicalIF":9.1,"publicationDate":"2025-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144990723","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 Sustainability of Microfinance Institutions: How Do Their Environmental, Social, and Financial Performance Interact?","authors":"Geoffroy Enjolras,&nbsp;Philippe Madiès,&nbsp;Pamela Martinez Medina","doi":"10.1002/csr.70035","DOIUrl":"https://doi.org/10.1002/csr.70035","url":null,"abstract":"<p>This paper analyzes the sustainability of microfinance institutions (MFIs) and contributes to the literature by considering the three main dimensions of sustainability performance (social, financial, and environmental) and considering their interactions. The analysis is based on a very detailed and unique database including 794 MFIs from 106 countries, covering the period 2016–2022. MFI performance is analyzed in terms of efficiency, as the ratio of outputs to inputs, using data envelopment analysis (DEA). This allows assessing whether resources are optimized across the different performance indicators. Three-stage least squares regressions are then used to analyze the interaction between social, financial, and environmental performance. The results show that MFIs tend to be more socially and financially efficient than environmentally efficient. Social performance is at the core of MFI sustainability, by interacting positively with financial and environmental performance. Thus, there is no competition between social and environmental aspects but a real complementarity. Conversely, the environmental and financial components of performance do not appear to be related. Consequently, neither financial performance nor environmental performance is critical to the overall performance of MFIs.</p>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 5","pages":"6586-6598"},"PeriodicalIF":9.1,"publicationDate":"2025-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/csr.70035","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144990722","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 Dimensions and Evaluation of Audit Firms' Social Responsibility: An Analysis of 40 Audit Firms in China","authors":"Rongbing Huang,&nbsp;Yuxue Zhang","doi":"10.1002/csr.70043","DOIUrl":"https://doi.org/10.1002/csr.70043","url":null,"abstract":"<div>\u0000 \u0000 <p>Audit firms' development relies heavily on their stakeholders' trust, and responsible business practices are crucial for their sustainable growth. The aim of this article is to analyze the dimensions of corporate social responsibility (CSR) within audit firms and to evaluate their performance in fulfilling CSR. This article takes 40 original securities-qualified audit firms in China from 2013 to 2022 as the sample. Using stakeholder theory, it establishes a CSR evaluation framework covering four dimensions: employees, clients, the government and industry, the environment, and philanthropy. This study applies an integrated evaluation model based on cyclic correction to evaluate these firms' performance in fulfilling CSR. The results show, first, that the CSR performance of audit firms tends to increase, but the overall level remains low; second, employee responsibility outperforms environmental and philanthropic responsibility, reflecting the unbalanced CSR fulfillment characteristics of audit firms; and third, the Big Four audit firms outperform local firms in CSR performance, highlighting the critical roles of the institutional environment and size of the organization in shaping CSR fulfillment. Overall, the level of CSR performance in audit firms is at an early stage, requiring increased regulation and guidance. This article recommends formulating unified CSR guidelines and strengthening policy support and training for audit firms to promote balanced development of CSR within the industry.</p>\u0000 </div>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 5","pages":"6528-6545"},"PeriodicalIF":9.1,"publicationDate":"2025-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144990678","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":"Does Environmental, Social, Governance Media Coverage Influence the Breadth of Ownership?","authors":"Sehee Kim,&nbsp;Meeok Cho,&nbsp;Hye-yeong Lee","doi":"10.1002/csr.70044","DOIUrl":"https://doi.org/10.1002/csr.70044","url":null,"abstract":"<div>\u0000 \u0000 <p>This study investigates whether and how environmental, social, and governance (ESG) media coverage affects shareholders' investment decision. We find that ESG media coverage increases the number of both majority and minority investors, and that this positive association is more pronounced for minority shareholders than majority shareholders. The findings are robust to alternative research designs with the inclusion of either ESG performance (i.e., ESG ratings) or the issuance of sustainability reports, abnormal ESG media coverage, and two-stage least squares regression. Overall, these results support the informational role of ESG media coverage in capital markets under agenda-setting theory.</p>\u0000 </div>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 5","pages":"6546-6565"},"PeriodicalIF":9.1,"publicationDate":"2025-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144990679","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 Relationship Between Financial Indicators and Sustainability: A Comparative Analysis of Nordic and MINT Countries","authors":"Hasan Tutar,&nbsp;Yusuf Bahadır Kavas,&nbsp;Batuhan Medetoğlu,&nbsp;Yuriy Bilan,&nbsp;Dalia Štreimikienė,&nbsp;Sümeyra Uzun,&nbsp;Arif Saldanlı","doi":"10.1002/csr.70034","DOIUrl":"https://doi.org/10.1002/csr.70034","url":null,"abstract":"&lt;div&gt;\u0000 \u0000 &lt;p&gt;This study aims to provide a comparative analysis of the relationship between financial indicators and sustainability in Nordic and MINT countries and to identify the relationships between indicators. Understanding the balance between economic indicators and environmental sustainability is critical in formulating and implementing sustainable development policies. The analysis covered the period 1990–2020, and the sustainability and financialization status of the two country groups were tested with panel data analysis. In the study, the analysis was carried out with nine variables to represent CO&lt;sub&gt;2&lt;/sub&gt; emissions, financial indicators, and sustainability indicators. In the panel data analysis, various assumption tests were performed on the underlying assumptions for the Pesaran Smith mean group estimator. By the purpose of the study, the analysis confirmed significant differences between the two country groups. The important variables in the models are the Efficiency of Financial Institutions Index and renewable energy consumption for developed countries, while the ratio of deposits in the financial system to GDP and renewable energy consumption are for developing countries. Within the scope of the study, the level of mutual influence of variables was also tested. Separate results were obtained for the developed group of Nordic countries and the developing group of MINT countries. In this context, it has been determined that the increase in renewable energy consumption for both country groups reduces CO&lt;sub&gt;2&lt;/sub&gt; emissions. In addition, a positive relationship was found between the Efficiency of Financial Institutions Index and CO&lt;sub&gt;2&lt;/sub&gt; emissions for the developed country group. In contrast, a negative relationship was found between CO&lt;sub&gt;2&lt;/sub&gt; emissions and the ratio of deposits in the financial system to GDP in developing countries. This study aims to provide a comparative analysis of the relationship between financial indicators and sustainability in Nordic and MINT countries and to identify the relationships between indicators. Understanding the balance between economic indicators and environmental sustainability is critical in formulating and implementing sustainable development policies. The analysis covered the period 1990–2020, and the sustainability and financialization status of the two country groups were tested with panel data analysis. In the study, the analysis was carried out with nine variables to represent CO&lt;sub&gt;2&lt;/sub&gt; emissions, financial indicators, and sustainability indicators. In the panel data analysis, various assumption tests were performed on the underlying assumptions for the Pesaran-Smith mean group estimator. By the purpose of the study, the analysis confirmed significant differences between the two country groups. The important variables in the models are the Financial Institutions Efficiency Index and renewable energy consumption for developed countries, while the financi","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 5","pages":"6449-6460"},"PeriodicalIF":9.1,"publicationDate":"2025-06-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144990676","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":"Entrepreneur Behavior and Word of Mouth: The Roles of Consumer Self-Construal and Perceived Entrepreneur Social Responsibility","authors":"Bing Yuan,&nbsp;Alessandro M. Peluso,&nbsp;Marco Pichierri","doi":"10.1002/csr.70041","DOIUrl":"https://doi.org/10.1002/csr.70041","url":null,"abstract":"<div>\u0000 \u0000 <p>Scholars are aware that entrepreneur-related word of mouth (WOM)—that is, the social transmission of information regarding entrepreneurs' behaviors—influences entrepreneurs' reputation and corporate image. Yet, little is known about the factors that drive the creation and dissemination of entrepreneur-related WOM. In two distinct experimental studies, this paper attempts to fill this gap by showing that consumers are more inclined to spread this form of WOM when entrepreneurs' behaviors are associated with warmth rather than competence. Importantly, this effect is significant only for consumers with higher (vs. lower) chronic (Study 1) or induced (Study 2) interdependent self-construal; the effect is further mediated by perceptions of the entrepreneur's social responsibility. The paper concludes with a discussion of its theoretical and practical implications, as well as avenues for future research.</p>\u0000 </div>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 5","pages":"6494-6506"},"PeriodicalIF":9.1,"publicationDate":"2025-06-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144990744","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":"Understanding CSR in Complex Supply Chains: Insights From Bayesian Models and Machine Learning","authors":"Midrar Ullah,&nbsp;Xiaoxia Huang,&nbsp;Liukai Wang,&nbsp;Subhan Ullah","doi":"10.1002/csr.70004","DOIUrl":"https://doi.org/10.1002/csr.70004","url":null,"abstract":"<div>\u0000 \u0000 <p>This study examines the relationship of key variables in corporate social responsibility (CSR) in supply chains, with the focus being buyers' operational slack, customer bargaining power, and industrial dynamism as a moderator. Employing Bayesian Hierarchical Models and Stacked Ensemble Learning on data of 314 Chinese manufacturing firms covering 2000–2020. Results indicate a positive link of operational slack and supplier CSR performance and a negative one linking customer bargaining power to supplier CSR performance. Industrial dynamism, on the other hand, negatively moderates the association between buyers' operational slack resources and supplier CSR performance. Similarly, industrial dynamism has a detrimental moderating effect on the relationship between powerful customers and suppliers CSR performance. The findings clarify the importance of slack resources, bargaining power, and industrial dynamism, offering valuable practical implications for corporations wishing to enhance CSR strategies. This study, therefore, fills the gaps in existing literature as it explores the implications of CSR in complex supply chain networks and intends to contribute to the increased understanding of supplier CSR. This study is particularly useful for practitioners and policymakers aiming to undertake sustainable supply chain management.</p>\u0000 </div>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 5","pages":"6507-6527"},"PeriodicalIF":9.1,"publicationDate":"2025-06-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144990677","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}