Corporate Social Responsibility and Environmental Management最新文献_第4页

Environmental Commitment: Do Firms Walk the Talk? An Exploratory Study of Italian Listed Companies 环境承诺：企业是否言出必行？意大利上市公司的探索性研究

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2025-05-07 DOI: 10.1002/csr.3224

Sara Ratti, Laura Dell'Agostino, Marika Arena, Giovanni Azzone

{"title":"Environmental Commitment: Do Firms Walk the Talk? An Exploratory Study of Italian Listed Companies","authors":"Sara Ratti, Laura Dell'Agostino, Marika Arena, Giovanni Azzone","doi":"10.1002/csr.3224","DOIUrl":"https://doi.org/10.1002/csr.3224","url":null,"abstract":"<p>This study investigates whether the recent surge in corporate disclosure of environmental commitment was followed by improvements in corporate environmental performance over time. Focusing on Italian listed companies in the period 2019–2022, the study analyzes the relationship between various forms of environmental commitment and carbon emissions, distinguishing between emission scopes and accounting for time lags. The findings show that in the short term, corporate disclosure is followed by improvements in indirect emissions, likely driven by the growing availability of off-the-shelf solutions, while direct emissions show no such alignment, raising concerns about potential greenwashing. In the medium term, substantial reductions in direct emissions are observed only among firms pledging carbon neutrality, whereas other forms of environmental commitment exhibit no meaningful association with performance improvements. These results suggest emissions' reductions require substantial time and effort and that certain corporate commitments may primarily serve a symbolic function. This research underscores the need to consider temporal dimensions and emission scopes when assessing disclosure–performance dynamics and identifying risks of greenwashing.</p>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 4","pages":"5167-5189"},"PeriodicalIF":8.3,"publicationDate":"2025-05-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/csr.3224","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144573945","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

Wings of Responsibility: Uniting CSR, Green Innovation, Sustainability, and Reputation 责任之翼：将企业社会责任、绿色创新、可持续发展和信誉相结合

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2025-05-06 DOI: 10.1002/csr.3235

Homayoun Pasha Safavi, Mona Bouzari

{"title":"Wings of Responsibility: Uniting CSR, Green Innovation, Sustainability, and Reputation","authors":"Homayoun Pasha Safavi, Mona Bouzari","doi":"10.1002/csr.3235","DOIUrl":"https://doi.org/10.1002/csr.3235","url":null,"abstract":"<div>\u0000 \u0000 <p>This study aims to develop a conceptual model to explore the impact of corporate social responsibility (CSR) in the airline industry. Specifically, it examines how CSR influences green innovation performance (GIP) and how GIP, in turn, affects sustainable performance (SP) and corporate reputation (CR). Additionally, the study investigates the mediating role of GIP in the relationship between CSR, SP, and CR. The research is grounded in the resource-based view (RBV) theory, the triple bottom line (TBL) framework, and Stakeholder theory. Data were collected from 567 commercial and public flight crew members in Tehran over a 10-day period. Structural equation modeling (SEM) was employed using LISREL 8.30 to analyze the relationships among CSR, GIP, SP, and CR. The results confirm that CSR has a significant positive impact on GIP. Furthermore, GIP is positively associated with both SP and CR. Additionally, the study demonstrates that GIP plays a mediating role in the relationship between CSR and its outcomes, strengthening the link between CSR and both SP and CR. The findings highlight the critical role of CSR in fostering GIP, which subsequently enhances both sustainable performance and corporate reputation. The mediating role of GIP further emphasizes its importance as a key mechanism through which CSR influences these outcomes. This study provides valuable insights for airline industry stakeholders, including policymakers and managers, emphasizing the importance of CSR-driven green innovation for improving sustainability and reputation. The findings encourage organizations to integrate CSR strategies that promote GIP, ultimately leading to long-term competitive advantages.</p>\u0000 </div>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 4","pages":"5133-5146"},"PeriodicalIF":8.3,"publicationDate":"2025-05-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144573557","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

Understanding the Behavior of High-Tech and Non-High-Tech Firms on Environmental Sustainability: New Evidence From the United States 理解高科技和非高科技企业对环境可持续性的行为：来自美国的新证据

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2025-05-04 DOI: 10.1002/csr.3234

Ismail Demirdag, Mehmet Ulug, Salih Bortecine Avci, Abdullah Emre Caglar

{"title":"Understanding the Behavior of High-Tech and Non-High-Tech Firms on Environmental Sustainability: New Evidence From the United States","authors":"Ismail Demirdag, Mehmet Ulug, Salih Bortecine Avci, Abdullah Emre Caglar","doi":"10.1002/csr.3234","DOIUrl":"https://doi.org/10.1002/csr.3234","url":null,"abstract":"<p>Achieving environmental goals requires transformative change that supports the development of high-tech industries for the deployment and diffusion of existing technologies. As technology evolves continuously, businesses in the high-tech industry play a crucial role in this transition by introducing new technologies and practices that impact both the broader economy and environmental sustainability. Using the environmental sustainability metric, this paper examines the environmental impact of high-tech and non-high-tech industry firms in the United States. Employing the Fourier Augmented ARDL approach, it explores the effects of high-tech and non-high-tech industry firms, economic growth, low-carbon energy, and urbanization on environmental sustainability in the United States from 1978 to 2022. The empirical results reveal that high-tech industry firms are not yet widespread enough to improve environmental sustainability significantly in the United States. In contrast, non-high-tech industry firms show significant and harmful effects on environmental sustainability. Furthermore, low-carbon energy use and urbanization support environmental sustainability. Overall, the findings of this study suggest the urgent need to develop high-tech industries in the United States, a major economy, to drive transformative change through new technological innovations and practices while divesting from harmful existing technologies and activities.</p>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 4","pages":"5119-5132"},"PeriodicalIF":8.3,"publicationDate":"2025-05-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/csr.3234","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144573368","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

Gender Diversity and Financial Risk Disclosure: Investigating the Moderating Role of CEO Narcissism 性别多样性与财务风险披露：CEO自恋的调节作用

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2025-05-01 DOI: 10.1002/csr.3228

Bruce Burton, Muhammad Ishfaq Ahmad, Enrico Battisti, Muhammad Akram Naseem, Jili Liu

引用次数: 0

A Systematic Review on Socially Responsible Human Resource Management: Implications for Social Value Creation 社会责任人力资源管理：对社会价值创造的启示

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2025-05-01 DOI: 10.1002/csr.3229

Claudia Omari Somuah, Henry Kofi Mensah, Gilbert Anyowuo Okyere, Prince Gyimah, Naail Mohammed Kamil

引用次数: 0

Digital Capabilities and Circular Economy Practices to Enhance Environmental and Economic Performance: The Role of Digital Technology-Environmental Strategy Alignment 提高环境和经济绩效的数字能力和循环经济实践：数字技术-环境战略一致性的作用

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2025-04-30 DOI: 10.1002/csr.3230

Hulya Turkcan, Salih Zeki Imamoglu, Huseyin Ince, Serhat Erat

{"title":"Digital Capabilities and Circular Economy Practices to Enhance Environmental and Economic Performance: The Role of Digital Technology-Environmental Strategy Alignment","authors":"Hulya Turkcan, Salih Zeki Imamoglu, Huseyin Ince, Serhat Erat","doi":"10.1002/csr.3230","DOIUrl":"https://doi.org/10.1002/csr.3230","url":null,"abstract":"<div>\u0000 \u0000 <p>Although digitalization and circularity are two major topics today, studies on their relations and also their effects on firm outcomes are still scarce. In this regard, revealing the impact of digital capabilities on circular economy practices and how they relate to firm performance advances related literature. Moreover, there is no study in the literature on how to strengthen the relationship between digital capabilities and circular economy practices. Accordingly, this research investigates the relationship between digital capabilities and circular economy practices with the moderating effect of digital technology-environmental business strategy alignment. Furthermore, their impacts on environmental and economic performance are examined. Based on survey data from 204 manufacturing firms, this research reveals that digital capabilities relate to circular economy practices, and digital technology-environmental business strategy alignment strengthens this relationship. It is further demonstrated that digital capabilities indirectly affect environmental and economic performance through the mediating role of circular economy practices. This research, therefore, opens a new avenue for future exploration and contributes to the literature by providing a novel and in-depth explanation of the relationship between digital capabilities and circular economy practices, demonstrating the strengthening role of digital technology-environmental business strategy alignment, and revealing their effects on economic and environmental performance within the context of a developing country. Moreover, this research offers a new and thorough perspective for practitioners on how digital capabilities provide greater value for circular economy practices and their importance for economic and environmental performance.</p>\u0000 </div>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 4","pages":"5069-5087"},"PeriodicalIF":8.3,"publicationDate":"2025-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144573791","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

Social Dilemmas in Small Enterprises' Intention to Switch to Green Supply With a Premium Price 小企业转向绿色溢价供给的社会困境

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2025-04-29 DOI: 10.1002/csr.3208

Hsing-Hua Stella Chang, Cher-Min Fong, Ku-Yuan Wang

{"title":"Social Dilemmas in Small Enterprises' Intention to Switch to Green Supply With a Premium Price","authors":"Hsing-Hua Stella Chang, Cher-Min Fong, Ku-Yuan Wang","doi":"10.1002/csr.3208","DOIUrl":"https://doi.org/10.1002/csr.3208","url":null,"abstract":"<div>\u0000 \u0000 <p>This study introduces a power conflict perspective rooted in social exchange theory to investigate the key drivers behind small and medium-sized enterprises' (SMEs') intention to switch to green supply with a premium price, an increasingly significant issue in strategic management and global sustainability. By synthesizing institutional theory with insights from industrial organization research, this research proposes that SMEs' decisions to switch to green supply are not solely dictated by regulatory compliance. Instead, they are shaped by the tension between normative stakeholder power advocating for environmental practices and supplier power arising from market competition, creating a social dilemma. While suppliers are a distinct group of stakeholders, their power in market competition introduces conflicting pressures that shape SME decision-making. Surveys of 441 SMEs confirm that greater normative stakeholder power leads to higher switching intention. However, supplier power diminishes the effect of normative stakeholder power. This study establishes the role of power conflicts in shaping SMEs' environmental sustainability decisions and introduces a novel examination of how industry structure influences environmentally conscious purchasing decisions.</p>\u0000 </div>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 4","pages":"5054-5068"},"PeriodicalIF":8.3,"publicationDate":"2025-04-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144574229","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

ESG Dynamics: Assessing the Link Between Sustainability Practices and the Cost of Capital ESG动态：评估可持续性实践与资本成本之间的联系

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2025-04-28 DOI: 10.1002/csr.3231

Alberto Tron, Luca Francesco Franceschi, Federico Colantoni, Francesco Paolone

{"title":"ESG Dynamics: Assessing the Link Between Sustainability Practices and the Cost of Capital","authors":"Alberto Tron, Luca Francesco Franceschi, Federico Colantoni, Francesco Paolone","doi":"10.1002/csr.3231","DOIUrl":"https://doi.org/10.1002/csr.3231","url":null,"abstract":"<div>\u0000 \u0000 <p>This paper investigates the relationships between environmental, social, and governance performance and the cost of capital in the European context. Using data from 489 publicly listed companies in the STOXX Europe 600 index over an 8-year period (2015–2022), comprising 3317 firm-year observations, we analyze variations in this relationship over time. Our findings indicate that companies with strong ESG performance tend to enjoy lower costs of debt, reflecting favorable borrowing conditions perceived by debt financiers. Conversely, we observe a positive relationship between ESG performance and the cost of equity, suggesting higher expected returns for equity investors due to perceived long-term risk. Furthermore, temporal analysis reveals that the relationship between ESG performance and the cost of capital became more pronounced from 2020 to 2022, potentially driven by heightened attention to sustainability practices and regulatory interventions. This study contributes to the theoretical understanding of the evolving role of sustainability in financial markets and its implications for corporate finance decisions.</p>\u0000 </div>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 4","pages":"5038-5053"},"PeriodicalIF":8.3,"publicationDate":"2025-04-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144574312","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

Achieving Product Sustainability: Analyzing Key Factors Influencing Sustainable Product Design in Manufacturing Companies 实现产品可持续性：制造企业产品可持续性设计的关键影响因素分析

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2025-04-27 DOI: 10.1002/csr.3215

Azemeraw Tadesse Mengistu, Marcos Dieste, Roberto Panizzolo, Stefano Biazzo

{"title":"Achieving Product Sustainability: Analyzing Key Factors Influencing Sustainable Product Design in Manufacturing Companies","authors":"Azemeraw Tadesse Mengistu, Marcos Dieste, Roberto Panizzolo, Stefano Biazzo","doi":"10.1002/csr.3215","DOIUrl":"https://doi.org/10.1002/csr.3215","url":null,"abstract":"<p>Developing environmentally and socially responsible products through effective sustainable product design (SPD) is essential for addressing sustainability challenges. Successful implementation of SPD requires a comprehensive evaluation of various influencing factors. Although numerous SPD factors have been identified in existing research, further research is needed to investigate their interrelationships and identify those most relevant to SPD decision-making. This study aims to explore and validate key SPD factors by organizing them into clearly defined dimensions, enhancing their interpretability and manageability. A structured methodology was employed, involving the identification of SPD factors from existing literature, questionnaire design and pretesting, exploratory factor analysis, confirmatory factor analysis, and net rating analysis. The research validated 20 key SPD factors: 8 economic factors grouped into product dependability, manufacturability, and costs; 6 environmental factors structured into resource utilization and end-of-life management; and 6 social factors organized into user-centered design and stakeholder well-being. By providing a comprehensive set of SPD factors, this study contributes to the growing body of knowledge on sustainable design. It also provides practical insights that enable manufacturing companies to conserve natural resources, enhance their environmental and social responsibilities, and improve stakeholder well-being, thereby supporting sustainable development.</p>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 4","pages":"5021-5037"},"PeriodicalIF":8.3,"publicationDate":"2025-04-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/csr.3215","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144573967","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

Evaluating the Resilience of ESG Investments in European Markets During Turmoil Periods 评估动荡时期欧洲市场ESG投资的弹性

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2025-04-26 DOI: 10.1002/csr.3225

Barbara Iannone, Pierdomenico Duttilo, Stefano Antonio Gattone

{"title":"Evaluating the Resilience of ESG Investments in European Markets During Turmoil Periods","authors":"Barbara Iannone, Pierdomenico Duttilo, Stefano Antonio Gattone","doi":"10.1002/csr.3225","DOIUrl":"https://doi.org/10.1002/csr.3225","url":null,"abstract":"<p>This study investigates the resilience of Environmental, Social, and Governance (ESG) investments during periods of financial instability, comparing them with traditional equity indices of the three largest economies in the European Union by gross domestic product: Germany, France, and Italy. Using daily returns from January 2018 to December 2024, the analysis explores the effects of key global disruptions such as the COVID-19 pandemic and the Russia-Ukraine conflict on market performance. A mixture of two generalised normal distributions (MGND) and EGARCH-in-mean models is used to identify periods of market turmoil and assess volatility dynamics. The findings suggest that during crises, ESG investments exhibit lower volatility in Germany, while their volatility remains comparable to that of traditional indices in Italy and France. Thus, the volatility of the ESG indices shows country-specific variations in the European context. These results underscore the importance of integrating ESG factors into long-term investment strategies, particularly in the face of unpredictable financial turmoil.</p>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 4","pages":"5006-5020"},"PeriodicalIF":8.3,"publicationDate":"2025-04-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/csr.3225","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144574292","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