Corporate Social Responsibility and Environmental Management最新文献_第5页

Pro-environmental action plan for managers of distributed service facilities

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2024-09-28 DOI: 10.1002/csr.2988

Bartlomiej Gawin, Jacek Winiarski, Bartosz Marcinkowski

{"title":"Pro-environmental action plan for managers of distributed service facilities","authors":"Bartlomiej Gawin, Jacek Winiarski, Bartosz Marcinkowski","doi":"10.1002/csr.2988","DOIUrl":"https://doi.org/10.1002/csr.2988","url":null,"abstract":"Given the variety of ways in which companies can communicate their pro-ecological stances, it may be challenging to differentiate cursory Environmental, Social, and Corporate Governance (ESG) reporting from meaningful reporting, which is quantitatively supported and adequately monitored. Industry-wide, a gap has emerged between corporate commitment to decarbonisation and tangible actions. For the most part, businesses continue to fall back on non-verified data provided by a company that has not been externally audited. This study follows a qualitative research initiative focused on enhancing the questionable maturity of reporting in a reference business entity while simultaneously generating scientific knowledge. Through a series of documented interventions, we devise an environmental strategy action plan that complements highly abstract ESG strategies, with a depiction outlining specific measures for achieving key environmental performance indicators. Energy managers are provided with a validated structure for such a document, containing guidance on what information to include to effectively implement environmental statements in the overall sustainability strategies of their companies. We outline various avenues for companies, legislators, regulators, and organisations working on sustainability reporting frameworks to enhance reporting quality.","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 1","pages":"729-740"},"PeriodicalIF":8.3,"publicationDate":"2024-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143120432","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

Do effective and sustainable corporate governance mechanisms affect the relevance of non-financial information?

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2024-09-28 DOI: 10.1002/csr.2989

Annamaria Zampella, Francesco Campanella, Luana Serino, Alessia Spignese

{"title":"Do effective and sustainable corporate governance mechanisms affect the relevance of non-financial information?","authors":"Annamaria Zampella, Francesco Campanella, Luana Serino, Alessia Spignese","doi":"10.1002/csr.2989","DOIUrl":"https://doi.org/10.1002/csr.2989","url":null,"abstract":"The aim of this paper is to investigate the value relevance of non-financial information (NFI) under the EU Directive 2014/95/EU, since its increasing importance over recent years. Adopting a panel data set with all listed firms in Germany, Spain, France and Italy, we obtain a final sample of 10,025 firms-year-observations in the period from 2017 to 2021. Through the lens of institutional theory, it emerges that firms adopt coercive, mimetic and normative pressure to be recognised by investors in their NFI practices. Furthermore, the presence of effective and sustainable corporate governance mechanisms improve accounting information (namely, Earnings Per Shares and Book Value of Equity Per Shares) and NFI. The contribution of this study is twofold. First of all, it enriches the literature about value relevance of NFI; second, it is beneficial for practitioners, such as investors, policy makers and regulators on the strategic levels of effective corporate governance mechanisms. NFI has a positive effect on capital market and improve investors' decision-making by providing information on diversity, environmental matters, social and employees matters, human rights and anti-corruption and bribery matters, which will favour the firms' implementation of more sustainable actions. Indeed, if investors recognise the importance of a certain firm's NFI, the market value of that firm will increase with consequent reputational and economic-financial benefits. To the best of authors' knowledge, this is the first study that investigates the role of effective and sustainable corporate governance mechanisms on the value relevance of NFI.","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 1","pages":"741-756"},"PeriodicalIF":8.3,"publicationDate":"2024-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143120431","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

Climate governance and industrial ecological transformation

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2024-09-26 DOI: 10.1002/csr.2987

Jiale Yan

{"title":"Climate governance and industrial ecological transformation","authors":"Jiale Yan","doi":"10.1002/csr.2987","DOIUrl":"https://doi.org/10.1002/csr.2987","url":null,"abstract":"To deal with the increasing number of climate disasters and the negative impacts of climate change, cities need to improve their climate resilience. This may influence the process of industrial ecological transformation. This paper uses the pilot policy of the climate-resilient city construction (CRCC) in 2017 as a natural experiment. Using data from 278 cities in China from 2012 to 2021, we use the difference-in-differences (DID) model to explore the impact of climate governance on the industrial ecological transformation (IET). The results are as follows. First, climate governance actions can promote the industrial ecological transformation, and this positive effect is still significant after robustness tests. Second, the mechanism suggests that climate-resilient city construction facilitates the industrial ecological transformation of cities by promoting technological advancement and improving urban energy efficiency. Third, there is obvious heterogeneity in the impact of climate-resilient city construction on industrial ecological transformation. It has a stronger effect in non-old industrial bases and central cities. In addition, we further examined the results using the double machine learning model (DML). This paper provides an important reference for improving the regional coordinated development mechanism of climate policies and continuously promoting the climate-resilient city construction.","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 1","pages":"718-728"},"PeriodicalIF":8.3,"publicationDate":"2024-09-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/csr.2987","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143119606","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

Identifying institutional gaps: Implications for an early-stage support framework for impact entrepreneurs

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2024-09-26 DOI: 10.1002/csr.2939

Richard Bläse, Matthias Filser, Jana Weise, Albena Björck, Kaisu Puumalainen

{"title":"Identifying institutional gaps: Implications for an early-stage support framework for impact entrepreneurs","authors":"Richard Bläse, Matthias Filser, Jana Weise, Albena Björck, Kaisu Puumalainen","doi":"10.1002/csr.2939","DOIUrl":"https://doi.org/10.1002/csr.2939","url":null,"abstract":"Impact entrepreneurship is a pivotal force in harmonizing environmental, social, and economic objectives, yet in the early stages of their ventures, entrepreneurs face complex challenges. Grounded in institutional theory, this study investigates the unique needs of impact entrepreneurs and uncovers shortcomings in the existing institutional support frameworks. An in-depth qualitative analysis was conducted involving semi-structured interviews with successful impact entrepreneurs and identifying key needs across four main categories: knowledge frameworks, entrepreneurial skill sets, resource dependencies, and sociocultural and personal elements. We deduced essential requirements for clear operational guidelines, financial and legal support systems, collaborative academic interactions, and access to a skilled workforce. Our findings challenge the efficiency and alignment of current support mechanisms with the unique demands of impact entrepreneurship. Finally, this investigation not only sheds light on the complex needs of impact entrepreneurs but also contributes significantly to the academic discourse by recommending improvements in institutional support structures, potentially reshaping the field of impact entrepreneurship.","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 1","pages":"679-697"},"PeriodicalIF":8.3,"publicationDate":"2024-09-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/csr.2939","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143119616","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

Corporate social responsibility and capital structure: Moderating effect of culture

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2024-09-26 DOI: 10.1002/csr.2957

Cyrine Mhiri, Aymen Ajina, Nazim Hussain, Bernard Mnzava, Monika Wieczorek-Kosmala

引用次数: 0

Nudging towards sustainability: Exploring the role of behavioral interventions in circular bio-economy development for the fashion industry

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2024-09-24 DOI: 10.1002/csr.2983

Pasquale Marcello Falcone, Raffaele Fiorentino

{"title":"Nudging towards sustainability: Exploring the role of behavioral interventions in circular bio-economy development for the fashion industry","authors":"Pasquale Marcello Falcone, Raffaele Fiorentino","doi":"10.1002/csr.2983","DOIUrl":"https://doi.org/10.1002/csr.2983","url":null,"abstract":"The fashion and food industries are major contributors to waste generation, making sustainability management a priority for both practitioners and scholars. This study examines how nudging can promote the development of a circular bioeconomy within the fashion industry, specifically investigating whether nudging techniques can facilitate the market adoption of fashion products made from sustainable textiles derived from food waste. Using a dataset of 2112 participants from four European countries, we employ regression and clustering analyses to identify consumer profiles based on psychological and behavioral characteristics. Our econometric analysis reveals that gender, education, and psychological factors such as environmental responsibility and awareness significantly impact sustainable behaviors. Additionally, a left-leaning political orientation is positively associated with engagement in sustainable practices and willingness to pay for eco-friendly products. Clustering analysis identifies distinct consumer profiles: “enthusiastic” individuals demonstrate high commitment to sustainability, while “skeptics” shows low engagement and responsiveness to environmental issues. The study offers key policy implications on the effectiveness of nudging interventions in enhancing the sustainability of the fashion industry.","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 1","pages":"661-678"},"PeriodicalIF":8.3,"publicationDate":"2024-09-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/csr.2983","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143119037","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

Examining the link between CSR perceptions and employee advocacy through organizational justice: Can corporate hypocrisy mitigate?

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2024-09-22 DOI: 10.1002/csr.2969

Pragya Gupta, Sonali Singh, Laura Broccardo, Ebtesam Abdullah Alzeiby

{"title":"Examining the link between CSR perceptions and employee advocacy through organizational justice: Can corporate hypocrisy mitigate?","authors":"Pragya Gupta, Sonali Singh, Laura Broccardo, Ebtesam Abdullah Alzeiby","doi":"10.1002/csr.2969","DOIUrl":"https://doi.org/10.1002/csr.2969","url":null,"abstract":"This research aims to understand the relationship between employees' perceptions of corporate social responsibility and employee advocacy behavior through organizational justice. Furthermore, it explores the moderating effect of corporate hypocrisy in the relationship of organizational justice with employee advocacy behavior. Grounded in signaling and cognitive inconsistency theories, the proposed hypotheses were tested on data collected from 360 employees from the hospitality sector. The study followed a time-lagged approach. In phase 1, the data were collected for demographic variables, corporate social responsibility perceptions, and corporate hypocrisy. In the second phase, data were collected for organizational justice and employee advocacy behavior, using separate survey links. Smart PLS 4.0 was applied to test the relationships proposed in the research model. The study found that employees who positively perceive firms' corporate social responsibility will engage in advocacy behavior. The results suggest a significant mediating effect of procedural justice in the relationship between corporate social responsibility and employee advocacy behavior. However, the mediating effect of distributive justice in this relationship could not be established. Further, the study found evidence that corporate hypocrisy moderates the indirect relationship between corporate social responsibility perceptions and advocacy behavior via procedural justice. Also, to the best of our knowledge, literature has no empirical evidence of the moderating effect of corporate hypocrisy in the indirect association between the perception of corporate social responsibility and employee advocacy behavior via organizational justice. It provides several important implications for advancing theoretical knowledge and practical insights for hospitality industry practitioners.","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 1","pages":"615-634"},"PeriodicalIF":8.3,"publicationDate":"2024-09-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/csr.2969","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143118331","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

Of shepherds and sheep: Who sets the agenda for firms' attention to social issues?

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2024-09-22 DOI: 10.1002/csr.2979

Ronei Leonel, Jae Hwan Lee, Elise Perrault

引用次数: 0

Green human resource practices and corporate sustainable performance—The role of corporate green culture and dynamic capabilities

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2024-09-22 DOI: 10.1002/csr.2978

Wei Hu, Yan Xu, Junyi Yang

{"title":"Green human resource practices and corporate sustainable performance—The role of corporate green culture and dynamic capabilities","authors":"Wei Hu, Yan Xu, Junyi Yang","doi":"10.1002/csr.2978","DOIUrl":"https://doi.org/10.1002/csr.2978","url":null,"abstract":"Sustainable development has always been a hot topic in academia and business circles. The green human resource practices play an important role in the sustainable development of enterprises. However, research on how green human resource practices can improve corporate sustainable performance is relatively scarce. In order to explore the internal mechanism and boundary conditions of the impact of green human resource practice on the sustainable performance of enterprises, the research is based on the dynamic capability theory, through the survey data of 460 enterprise managers. The hierarchical regression and bootstrapping methods are used to analyze the relationship mechanism and boundary conditions between green human resource practice and enterprise sustainable performance through dynamic capabilities. The research results show that green human resources have a positive impact on the sustainable performance and dynamic capabilities of enterprises; dynamic capabilities mediates the relationship between green human resource practices and corporate sustainable performance; corporate green culture not only enhances the relationship between green human resource practices and dynamic capabilities, but also enhances the mediating role of dynamic capabilities in green human resource practices and corporate sustainable performance. The research conclusions lay a theoretical foundation for the implementation of green human resource practices and provided a decision-making reference for the sustainable development of enterprises.","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 1","pages":"635-646"},"PeriodicalIF":8.3,"publicationDate":"2024-09-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143118268","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

Shaping tomorrow's managers: The influence of university education on economics students' attitudes toward corporate social responsibility and labor unions 塑造未来的管理者：大学教育对经济学专业学生对企业社会责任和工会态度的影响

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2024-09-18 DOI: 10.1002/csr.2976

Piotr Zientara, Joanna Adamska, Monika Bąk

{"title":"Shaping tomorrow's managers: The influence of university education on economics students' attitudes toward corporate social responsibility and labor unions","authors":"Piotr Zientara, Joanna Adamska, Monika Bąk","doi":"10.1002/csr.2976","DOIUrl":"10.1002/csr.2976","url":null,"abstract":"University education significantly shapes individual values and views, influencing future managers' approaches to CSR and labor relations. This study, employing a survey and experimental vignette methodology, examines the impact of university education on economics students' attitudes toward CSR and organized labor. Our results indicate that while overall attitudes toward CSR remained stable, students showed a slight shift toward profit orientation when faced with real-life managerial scenarios. There was also a decline in support for labor unions over the academic year, possibly due to neoliberal perspectives in teaching. A key finding is the emergence of a profit-oriented mindset among economics students, reflecting broader managerial considerations. The study underscores the importance of examining how theoretical knowledge translates into practical decision-making contexts and suggests the need for a nuanced understanding of CSR and labor union attitudes among economics students, thereby contributing to the discussion on higher education's role in shaping future business leaders.","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 1","pages":"599-614"},"PeriodicalIF":8.3,"publicationDate":"2024-09-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142253671","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