{"title":"Building Resource Capabilities Through Green Servitization and ISO 14001 for Sustainable Performance: Perspectives From Manufacturing Firms","authors":"Idris Oyewale Oyelakin, Asnidar Hanim Yusuf, Salwani Arbak, Bablu Kumar Dhar","doi":"10.1002/csr.3150","DOIUrl":"https://doi.org/10.1002/csr.3150","url":null,"abstract":"<p>Manufacturing firms are increasingly adopting green servitization and ISO 14001 to enhance resource capabilities and achieve sustainable performance amid escalating challenges of resource depletion and waste management. This study explicitly links these practices to broader CSR principles, focusing on stakeholder engagement and accountability to drive environmental and social sustainability. Specifically, it examines the interplay between green servitization and ISO 14001 in fostering sustainable performance within manufacturing firms. The findings reveal the critical mediating role of ISO 14001 in translating green servitization initiatives into tangible sustainability outcomes while building stakeholder trust. Practical contributions emphasize fostering green innovation, integrating biodegradable materials, and leveraging green digital technologies to enhance resilience and operational efficiency. The research also advances CSR-related theoretical contributions by framing green servitization and ISO 14001 as strategic resources for achieving Sustainable Development Goals.</p>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 3","pages":"3770-3784"},"PeriodicalIF":8.3,"publicationDate":"2025-02-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/csr.3150","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143919760","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":"A Cross-Cultural Perspective About the Ripple Effect of Corporate Social Responsibility on Internal Brand Commitment Through Corporate Reputation","authors":"Ana Junça-Silva, Micaela Guilherme","doi":"10.1002/csr.3157","DOIUrl":"https://doi.org/10.1002/csr.3157","url":null,"abstract":"<div>\u0000 \u0000 <p>This study, grounded in social identity theory, aimed to examine the mediating role of corporate reputation in the relationship between corporate social responsibility (CSR) and internal brand commitment. Additionally, it sought to investigate whether individualistic versus collectivistic cultural orientations moderate this indirect relationship. This research consisted of two complementary studies. The first study employed a qualitative approach, utilizing interviews to explore employees' perceptions of CSR practices (<i>N</i> = 14). The second study adopted a quantitative approach, using an online survey to collect data from 506 participants distributed across Portugal (a collectivistic culture) and France, Italy, and Spain (characterized as individualistic cultures). The findings from the first study revealed that employees perceive CSR practices as enhancing an organization's reputation. Additionally, these practices are seen as positively influencing employees' performance, job satisfaction, and commitment by boosting their morale and strengthening their sense of organizational identification. The results from the second study showed that CSR improved employees' internal brand commitment through increases in corporate reputation. It also demonstrated that the degree of individualism or collectivism affected how employees perceived the organization's reputation and influenced their internal brand commitment. Finally, it was also shown that national culture moderated the indirect effect of CSR on internal brand commitment through corporate reputation, in such a way, that this relationship was stronger in collectivistic countries (versus individualistic). The present study contributes to reinforcing the importance of adapting CSR initiatives to the national culture, as a strategy to improve employees' commitment toward their brand.</p>\u0000 </div>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 3","pages":"3711-3728"},"PeriodicalIF":8.3,"publicationDate":"2025-02-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143919930","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":"Optimally Distinctive Corporate Social Responsibility Strategy: How Strategic Conformity and Differentiation Contribute to Entrepreneurial Firm Performance","authors":"Jian Zhou, Yawei Lu, Zexin Wu, Hongyun Wang","doi":"10.1002/csr.3142","DOIUrl":"https://doi.org/10.1002/csr.3142","url":null,"abstract":"<div>\u0000 \u0000 <p>In the high-quality economic development context, businesses' implementation of a corporate social responsibility (CSR) strategy not only enhance legitimacy but also offers differentiation competitive advantages. However, entrepreneurial firms, constrained by their liability of newness, also face highly complex and uncertain external environments, necessitating a thoughtful consideration of their CSR strategy orientation. This paper, based on the optimal distinctiveness (OD) theory, empirically examines the impact of conformity and differentiation of CSR strategy on entrepreneurial firm performance and explores environmental uncertainty's moderating effect. The results reveal a U-shaped relationship between strategic conformity and entrepreneurial firm performance, and an inverted U-shaped relationship between strategic differentiation and entrepreneurial firm performance. Moreover, environmental dynamism weakens the U-shaped relationship between strategic conformity and entrepreneurial firm performance, whereas environmental munificence strengthens the inverted U-shaped relationship between strategic differentiation and entrepreneurial firm performance. This study expands the applicability boundaries of OD theory and provides a more dialectical perspective for entrepreneurial firms seeking to implement CSR strategy in the entrepreneurial context.</p>\u0000 </div>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 3","pages":"3693-3710"},"PeriodicalIF":8.3,"publicationDate":"2025-02-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143919526","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}
Leonardo Pompa, Francesco De Pretis, Domenico Rocco Cambrea, Carmine Garzia
{"title":"Teleworking and the Challenges of Digitalization: The Role of Human Resource Managers","authors":"Leonardo Pompa, Francesco De Pretis, Domenico Rocco Cambrea, Carmine Garzia","doi":"10.1002/csr.3124","DOIUrl":"https://doi.org/10.1002/csr.3124","url":null,"abstract":"<p>Teleworking, which in most cases means “working from home,” has led many researchers to claim that workplace flexibility is bound to become the “new normal.” Whereas such scholars have adequately stressed the benefits of the digitalization of work processes, its more controversial aspects have often been downplayed. Building on a thorough examination of recent literature, this study analyzes the relationship between digitalization and ethics from a theoretical perspective. After analyzing the potential conflicts between teleworking and corporate social responsibility, a new theoretical model will be introduced to assist human resource managers in the implementation of genuinely sustainable practices. In this regard, this work aims to propose a decision tree as a tool for HR managers and test it with a hypothetical case study, thus including the required indicators and assessing the potential developments of this decision-making strategy through an explanation of its implications. The conclusion is that the ethical viability of teleworking is not necessarily a beneficial solution per se, but rather a trade-off between different sustainable practices.</p>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 3","pages":"3674-3692"},"PeriodicalIF":8.3,"publicationDate":"2025-02-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/csr.3124","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143919692","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":"Exploring the Nexus Between Ecosystem Services and Economic Sustainability: A Stakeholder Perspective","authors":"Yanjie Jiang, Xiaodi Ding","doi":"10.1002/csr.3110","DOIUrl":"https://doi.org/10.1002/csr.3110","url":null,"abstract":"<div>\u0000 \u0000 <p>Unlocking the power of ecosystem services reveals how their integration can drive meaningful economic sustainability and shape future development strategies. This study takes a multifaceted approach to explore the relationship between ecosystem services (ES) and economic sustainability, employing a rigorous quantitative research design. Data were gathered from 147 business leaders, 111 government officials, and 150 environmental and economic researchers using purposive sampling, with subsequent analysis conducted via SPSS software. The results revealed a significant positive correlation between the value of ES and economic sustainability indicators at both regional and national levels. Policy interventions that focus on enhancing ES valuation were found to lead to improved economic outcomes and long-term sustainability. Furthermore, stakeholder collaboration emerged as a crucial factor in boosting the effectiveness of ecosystem management practices. Economic sectors that are heavily reliant on ES demonstrated greater resilience and adaptability to environmental changes compared to those with limited reliance. Moreover, the integration of ES valuation into economic decision-making processes was shown to foster more informed and sustainable development strategies. The novelty of this research lies in its comprehensive approach, which integrates quantitative data analysis, policy evaluation, stakeholder perspectives, and sector-specific assessments to provide a holistic understanding of the complex interplay between ecological conservation and economic prosperity. These findings underscore the critical role of ES in enhancing economic resilience and sustainability, emphasizing the importance of their strategic integration into policy frameworks and decision-making processes for future development.</p>\u0000 </div>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 3","pages":"3639-3658"},"PeriodicalIF":8.3,"publicationDate":"2025-02-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143919776","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 Determinants of Materiality Assessment Disclosures in the Sustainability Statements of Iberian-Listed Companies","authors":"Catarina Morganho, Patricia Milánes-Montero, Esteban Pérez-Calderón","doi":"10.1002/csr.3148","DOIUrl":"https://doi.org/10.1002/csr.3148","url":null,"abstract":"<div>\u0000 \u0000 <p>Effective January 1, 2024, the Corporate Sustainability Reporting Directive (CSRD) mandates that large corporations disclose sustainability data using the European Sustainability Reporting Standards (ESRS). This study investigates the materiality assessment disclosure (MAD) in Portuguese and Spanish corporations, focusing on its role as a foundation for meaningful sustainability reporting. This study analyzed annual reports from 45 major businesses (2018–2022) and employed content analysis and panel data methodologies to score an index that quantifies MAD levels. The results revealed an average MAD score, highlighting significant gaps in the materiality assessment processes and outcomes. Industry and board size were identified as influential variables in determining MAD levels. These findings underscore the lack of comprehensive consideration of the societal and environmental impacts. Enhanced transparency, accountability, and adherence to ESRS are urgently required to improve the quality and relevance of sustainability reporting.</p>\u0000 </div>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 3","pages":"3659-3673"},"PeriodicalIF":8.3,"publicationDate":"2025-02-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143919777","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":"Corporate Social Responsibility and Business Excellence: Examining the Serial Mediation of Green Entrepreneurial Orientation and Differentiation Strategy","authors":"Junaid Aftab, Monica Veneziani, Feng Wei, Nabila Abid, Fahad Aftab","doi":"10.1002/csr.3152","DOIUrl":"https://doi.org/10.1002/csr.3152","url":null,"abstract":"<div>\u0000 \u0000 <p>Due to increasing pressure to implement sustainable practices, firms often exhibit reluctance and indecision, mainly driven by concerns about profit reduction. This study examines and clarifies how firms can utilize corporate social responsibility (CSR) practices by integrating additional strategies to enhance performance. Specifically, we examine how CSR can improve firm performance through the serial mediation of green entrepreneurial orientation (GEO) and differentiation strategy. Additionally, the role of green innovation as a moderator is investigated. Data from 442 small- and medium-sized enterprises were analyzed using the “structural equation modeling” technique. Grounded in a resource-based view, the results confirm a serial mediation effect of GEO and differentiation strategy between CSR and firm performance. Furthermore, green innovation positively affects both the differentiation strategy and firm performance. Surprisingly, the results show that green innovation does not moderate either (a) the influence of GEO on differentiation strategy or (b) the relationship between differentiation strategy and firm performance. The results contribute to the literature by demonstrating how the interplay between CSR, GEO, green innovation, and differentiation strategies enhances firm performance. These findings also challenge the prevailing assumption that green innovation universally moderates performance indicators, highlighting instead that its moderating effect is context-specific and not universally applicable. A key takeaway for managers is that implementing GEO and differentiation strategies enables CSR to generate substantial benefits for firms.</p>\u0000 </div>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 3","pages":"3621-3638"},"PeriodicalIF":8.3,"publicationDate":"2025-02-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143919705","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":"Mandated Board Gender Diversity and ESG Performance: Evidence From the European “Women on Boards” Directive","authors":"Carlos Fernández-Méndez, Shams Pathan","doi":"10.1002/csr.3147","DOIUrl":"https://doi.org/10.1002/csr.3147","url":null,"abstract":"<div>\u0000 \u0000 <p>Using the 2022 European Union (EU) “women on boards” directive as a backdrop, we examine its wealth impact on firms in reference to their sustainability scores. Our analysis shows that investors respond positively to the EU gender quota, with a stronger effect on firms with low ESG scores. Particularly, we find that the abnormal returns on the announcement day are 0.5% higher on average for firms with weaker ESG performance, suggesting they have more to gain from the EU quota regulation. Our results reveal also that investors' expectations about the impact of the EU gender quota on ESG performance and firm value vary with differences in the institutional context across European countries. We observe more positive response in countries with strong regulatory environment characterized by high regulatory quality and strong legal enforcement and also in countries aligned with gender equality and sustainability values.</p>\u0000 </div>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 3","pages":"3602-3620"},"PeriodicalIF":8.3,"publicationDate":"2025-02-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143919707","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}
Sumaira Ashraf, Ahmad Yuosef Alodat, Rami Mohammad Ahmad Zeitun
{"title":"The Impact of Board Gender Diversity on Environmental Innovation and the Mediating Role of the CSR Committee","authors":"Sumaira Ashraf, Ahmad Yuosef Alodat, Rami Mohammad Ahmad Zeitun","doi":"10.1002/csr.3133","DOIUrl":"https://doi.org/10.1002/csr.3133","url":null,"abstract":"<div>\u0000 \u0000 <p>This study investigates how the corporate social responsibility (CSR) committee mediates the relationship between board gender diversity (BGD) and environmental innovation in European countries. This research analyzed data from non-financial companies listed in Europe over a period spanning from 2013 to 2022 in order to investigate the direct influence of BGD on environmental innovation. Moreover, this study also explored an indirect influence in the form of the mediating role of the CSR committee, thus making a noteworthy contribution to the field. Furthermore, by integrating insights from the areas of gender diversity, corporate governance, and sustainability, this research enhances our understanding of the various factors that influence environmental innovation. Indeed, the results indicate a positive and significant relationship between BGD and environmental innovation. Additionally, the findings showed that the CSR committee plays a partially mediating role in this relationship.</p>\u0000 </div>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 3","pages":"3590-3601"},"PeriodicalIF":8.3,"publicationDate":"2025-02-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143919706","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}
Doaa Emam, Hela Borgi, Noha Alessa, Khaldoon Albitar
{"title":"Environmental, Social, and Governance Ratings in the United Kingdom: Do Eco-Innovation and Environmental Training Program Matter?","authors":"Doaa Emam, Hela Borgi, Noha Alessa, Khaldoon Albitar","doi":"10.1002/csr.3134","DOIUrl":"https://doi.org/10.1002/csr.3134","url":null,"abstract":"<div>\u0000 \u0000 <p>This study examines the impact of eco-innovation and environmental training programs on corporate environmental, social, and governance (ESG) ratings in the United Kingdom (UK). The sample includes 1251 firm-year observations from the London Stock Exchange between 2016 and 2021. Utilizing various regression models, our findings show that both eco-innovation and environmental training programs significantly enhance corporate ESG ratings in the UK. Further analysis reveals that these programs are crucial drivers of ESG ratings, regardless of firm performance. These results have important implications for policymakers and governments, highlighting the need for action plans to support companies, both practically and financially, in adopting environmental innovations and green training initiatives for their employees.</p>\u0000 </div>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 3","pages":"3576-3589"},"PeriodicalIF":8.3,"publicationDate":"2025-02-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143919358","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}