Corporate Social Responsibility and Environmental Management最新文献

{"title":"Integrated Reporting, Stakeholders' Perspective and Sustainable Disclosure: Systematic Insights From Empirical Research","authors":"Teresa Izzo,&nbsp;Antonella Russo,&nbsp;Gianluca Risaliti","doi":"10.1002/csr.3212","DOIUrl":"https://doi.org/10.1002/csr.3212","url":null,"abstract":"<p>Over the past decade, there has been a surge in academic and professional debates regarding the role of integrated reporting (IR) as a potential instrument for disclosing a set of comprehensive information to the stakeholder, integrating the company's sustainability performance. Although the literature on IR has rapidly progressed, the role of IR in the sustainability domain remains controversial, partly due to differing interpretations and insufficient focus on holistic frameworks. By drawing upon the theoretical foundations of stakeholder theory, this study aims to address this issue with a systematic review of 170 empirical studies published in high-quality journals between 2012 and 2023. Our analysis shows that the empirical research has evolved around four key themes—IR adoption, IR quality, IR assurance, IR Efficiency—each contributing to clarifying the role of IR as a stakeholder-oriented reporting practice. We found that the literature is almost balanced between qualitative and quantitative approaches, with stakeholder theory most often employed to examine the benefits of IR in managing stakeholder relationships as part of corporate strategy. The review opens future research avenues for investigation on less explored topics and sub-fields in IR for supporting the role of a holistic-integrated approach in the sustainability agenda.</p>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 4","pages":"4978-5005"},"PeriodicalIF":8.3,"publicationDate":"2025-04-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/csr.3212","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144574293","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":"Board Gender Diversity and Carbon Disclosure: The Moderating Role of Board Expertise Diversity","authors":"Kazumi Endo","doi":"10.1002/csr.3227","DOIUrl":"https://doi.org/10.1002/csr.3227","url":null,"abstract":"<div>\u0000 \u0000 <p>Board gender diversity has been a key focus in research on the determinants of sustainability disclosures. However, existing literature often attributes variations in disclosure practices to gender diversity rather than board expertise. This study addresses this gap by examining the moderating effect of board expertise diversity on the relationship between board gender diversity and carbon disclosure. A regression analysis is conducted using a Japanese sample of 2169 firm-year observations from 2017 to 2023. The results indicate that a higher proportion of female directors significantly enhances carbon disclosure. Although the effect is primarily driven by female outside directors, the interaction between female inside directors and board expertise diversity has a significant positive impact on carbon disclosure. This finding suggests that diverse expertise is essential for fostering meaningful discussions and insights from female inside directors. Therefore, achieving optimal disclosure practices requires a balanced approach to gender and expertise diversity.</p>\u0000 </div>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 4","pages":"4963-4977"},"PeriodicalIF":8.3,"publicationDate":"2025-04-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144574247","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 Green Governance Reflect Corporate Sustainability Performance? New Insight From G5 Countries","authors":"Kamran Mohy-ud-Din,&nbsp;Muhammad Shahbaz,&nbsp;Shoh-Jakhon Khamdamov","doi":"10.1002/csr.3203","DOIUrl":"https://doi.org/10.1002/csr.3203","url":null,"abstract":"<div>\u0000 \u0000 <p>Green governance plays a crucial role in sustainable performance to improve the green environment; thus, how to contribute to environmental, social, and carbon emissions reporting has attracted the attention of regulators and policymakers. Green governance is often linked to sustainability performance. However, more evidence is needed on the contribution of green governance to sustainability performance. Under this lens, our present study seeks to discover the contribution of green external audits, green committees, environmental monitoring teams, and green governance practices on sustainability performance. Moreover, this study also estimated the threshold effect of green governance on the relationship between green external audits, green committees, environmental monitoring teams, and sustainability performance. A total of 905 non-financial firms listed in G5 countries were incorporated for the period 2013–2023, and data were collected from the professional Data-Stream portal. The quantile fixed effect, GMM-based quantile, and static and dynamic threshold models were employed to investigate the proposed model. Our empirical results revealed that the external assurance of green audits, committees, and governance practices improves sustainability performance. Furthermore, sustainable governance practices are a crucial determinant of ESG reporting and carbon emission performance. However, environmental monitoring teams are unable to contribute to sustainability performance. Moreover, carbon emissions and ESG performance highly responded to green external audits under green governance threshold scores of 59.23% and 59.53%, respectively. In addition, green committee decisions boost environmental and ESG performance when under green governance threshold scores surpassed 59.23% and 59.53%, respectively. Based on our research findings, this study supports the stakeholder theory and legitimacy theory.</p>\u0000 </div>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 4","pages":"4900-4922"},"PeriodicalIF":8.3,"publicationDate":"2025-04-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144573935","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":"Impression Management in Corporate Social Responsibility Reporting: An Analysis of Chief Executive Officer Letters in the Oil and Gas Sector","authors":"Miguel Pombinho,&nbsp;Ana Fialho,&nbsp;Andreia Dionísio","doi":"10.1002/csr.3220","DOIUrl":"https://doi.org/10.1002/csr.3220","url":null,"abstract":"<div>\u0000 \u0000 <p>This study aims to investigate the external and internal determinants that lead Chief Executive Officers (CEOs) of oil and gas companies to obfuscate and manipulate Corporate Social Responsibility (CSR) reporting. The analysis focuses on CEO letters from CSR and integrated reports of 24 companies, between 2008 and 2021. A total of 336 company-year observations were analyzed. Quantitative methods based on readability indexes, descriptive, inferential, and regression analysis are adopted. Macroeconomic conditions, CSR reporting frameworks, and cultural backgrounds determine the readability of CEO letters. The length of the letters, company's size, CEOs' age, and female representation on boards also influenced CEOs to engage in impression management (IM). The findings allow stakeholders to have a more truthful view of the impact of IM on CSR reporting. This study highlights an unstudied perspective on the impact of external and internal determinants on the readability of CSR reporting in an environmentally sensitive sector.</p>\u0000 </div>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 4","pages":"4942-4962"},"PeriodicalIF":8.3,"publicationDate":"2025-04-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144573939","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":"Relationship Between Earnings Quality and Sustainability of Companies","authors":"Salih Tutar,&nbsp;Hasan Tutar,&nbsp;Duygu Anıl Keskin,&nbsp;Yuriy Bilan,&nbsp;Dalia Streimikiene","doi":"10.1002/csr.3211","DOIUrl":"https://doi.org/10.1002/csr.3211","url":null,"abstract":"<div>\u0000 \u0000 <p>The primary purpose of this study is to examine the relationship between companies' earnings quality and sustainability performance. In addition, it analyzes how the interaction between earnings quality and sustainability performance can be optimized and contribute to companies' long-term value creation. In the study, sustainability performance covers the practices and results companies report in environmental, social, and economic areas. Earnings quality focuses on the accuracy, sustainability, and reliability of the profitability companies report in their financial reports. The study examined the sustainability reports of 18 companies in Borsa Istanbul (BIST). The Sustainability Index between the years 2015–2023 was examined using the content analysis method. The sustainability performances of the companies were ranked using the Technical Optimal Solution Approach (TOPSIS) method, and the McNichols model was used to measure earnings quality. The data were evaluated using the Driscoll-Kraay panel data analysis method, and the relationship between corporate sustainability performance and earnings quality was analyzed. The results of the analysis show that increasing companies' social and environmental sustainability performance positively affects earnings quality. On the other hand, a negative relationship was determined between economic sustainability performance and earnings quality. This study provides important evidence on the relationship between companies' sustainability performance and earnings quality. The findings reveal that companies with high sustainability performance also have high earnings quality in their financial reports. While the research results emphasize the importance of social and environmental sustainability practices in companies' long-term value-creation processes, they also indicate that the possible adverse effects of economic sustainability performance on earnings quality should be analyzed in detail.</p>\u0000 </div>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 4","pages":"4923-4941"},"PeriodicalIF":8.3,"publicationDate":"2025-04-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144573936","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's Role in Shaping Environmental Innovation and Reputation: Evidence From London's Non-Financial Sector","authors":"Richard Arhinful,&nbsp;Leviticus Mensah,&nbsp;Hayford Asare Obeng","doi":"10.1002/csr.3214","DOIUrl":"https://doi.org/10.1002/csr.3214","url":null,"abstract":"<p>Non-financial companies listed on the London Stock Exchange actively engage in corporate social responsibility (CSR), significantly impacting communities and the environment. However, they face challenges related to environmental innovation and reputation management, particularly under strict reporting requirements and public scrutiny. This study employed signaling theory to examine the impact of CSR on environmental innovation and corporate reputation. Using purposive sampling, 13 years of data (2011–2023) were collected from 172 non-financial companies listed on the London Stock Exchange, sourced from Thomson Reuters Eikon DataStream. The analysis utilized the augmented mean group (AMG) estimator and the two-step generalized method of moments (GMM). Findings indicate that CSR expenditures, sustainability reporting, sustainability strategies, external auditing, and sustainability committees all have a positive and significant effect on both environmental innovation and corporate reputation. Furthermore, firm size was found to moderate the relationship between CSR expenditures, sustainability reporting, and the study's outcomes, also with a positive and significant effect. The study recommends that corporations develop integrated CSR investment plans aligned with their strategic goals and clearly communicated to stakeholders. This approach can enhance market positioning and reinforce trust among consumers and investors by showcasing a genuine commitment to social responsibility.</p>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 4","pages":"4880-4899"},"PeriodicalIF":8.3,"publicationDate":"2025-04-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/csr.3214","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144574281","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":"Building a Climate-Literate Workforce: Impacts of a Comprehensive Public Utility Climate Change Education Program","authors":"Jan E. DeWaters,&nbsp;Ingrid Zabel,&nbsp;Allison M. Chatrchyan,&nbsp;Stephen Bird,&nbsp;Susan E. Powers","doi":"10.1002/csr.3217","DOIUrl":"https://doi.org/10.1002/csr.3217","url":null,"abstract":"<div>\u0000 \u0000 <p>Combating climate change demands broad societal understanding and action. A key question is how effectively the private sector can enhance their employees' climate knowledge, attitudes, and actions to advance their corporate sustainability goals. Our paper presents the development and assessment results of a comprehensive, science-based climate change education program for all employees at a large U.S. public power utility. A robust pre-post climate literacy survey of participants included attention to variables that contributed to the program's success, which helps to fill a gap in the literature by demonstrating demographic-dependent improvements in climate literacy. Results of the quasi-experimental assessment demonstrate the overall effectiveness of the initiative for increasing participants' climate knowledge (+12.7%, <i>p</i> &lt; 0.001) and attitudes (+6.0%, <i>p</i> &lt; 0.001) (<i>n</i> = 560). Baseline climate literacy varied significantly, primarily based on employees' education level, gender, and rural or urban work location. These differences contributed to variability in the program's effectiveness among cohorts, with the most substantial differences in literacy gains based on their level of education. Employees especially valued educational components that were interactive and relevant to their local communities. Our results suggest that climate change education has the potential to improve employees' climate literacy, but may be best served with multiple education strategies that would be more inclusive across employee groups.</p>\u0000 </div>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 4","pages":"4847-4860"},"PeriodicalIF":8.3,"publicationDate":"2025-04-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144574214","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 Green Happy Productive Worker: Environmental Satisfaction as Mediator Between Green Human Resources Practices and Green Extra-Role Behaviors in Social Economy Organizations","authors":"Luminița Pătraș,&nbsp;Esther Villajos,&nbsp;Aida Soriano,&nbsp;Nia Plamenova Djourova","doi":"10.1002/csr.3210","DOIUrl":"https://doi.org/10.1002/csr.3210","url":null,"abstract":"<p>The urgency of addressing global environmental concerns creates the pressure to “go green” for all competitive organizations and to implement Green Human Resources Management (GHRM) Practices. This tendency is even more pressing in social economy organizations, due to their triple bottom approach. However, it is not clear how GHRM can be translated into employees' daily green extra-role behavior. Adapting the happy-productive worker thesis to the environmental context, this study aims at understanding the relationship between GHRM practices and green extra-role behaviors over time, as well as the mediator role of environmental satisfaction in this relationship. To test our hypothesis, we have used a two-points time measurement, with the participation of 425 employees from social economy organizations. We have run a SEM with Monte Carlo simulation. The results show a negative direct effect of GHRM practices (Time 1) on green extra-role behavior (Time 2) and a positive direct effect on environmental satisfaction (Time 2). Additionally, environmental satisfaction is positively related to green extra-role behavior (Time 2). Interestingly, GHRM practices have a positive indirect effect on green extra-role behavior through environmental satisfaction. This builds on previous research on the relationship between satisfaction and performance and has important implications at the theoretical level, as it advances on understanding the relationship between GRHM practices and green extra-role behaviors and how this negative relationship changes according to environmental satisfaction. Additionally, the findings have also practical implications, mainly related to the efficacy of translating the GRHM practices in employees' green extra-role behavior with or without the mediation of variables related to wellbeing, in this case, environmental satisfaction.</p>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 4","pages":"4835-4846"},"PeriodicalIF":8.3,"publicationDate":"2025-04-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/csr.3210","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144574213","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":"Employee Green Values and Perceived Greenwashing: The Mediating Role of Person-Organization Fit in CSR-Oriented Companies","authors":"Halit Keskin,&nbsp;Ekrem Tatoglu,&nbsp;Ali E. Akgün,&nbsp;Emel Esen,&nbsp;Esin Salt","doi":"10.1002/csr.3219","DOIUrl":"https://doi.org/10.1002/csr.3219","url":null,"abstract":"<div>\u0000 \u0000 <p>This study investigates the relationship between employees' green values and their perceptions of greenwashing in CSR-oriented organizations, emphasizing the mediating role of person-organization (P-O) fit. Utilizing a mixed-methods research approach, it combines quantitative survey data from 326 private-sector employees in Turkey with qualitative content analysis of sustainability reports from 36 firms listed on the BIST Sustainability Index (BIST SI). The results demonstrate that employees with stronger green values are more sensitive to corporate greenwashing practices. In addition, the findings reveal that P-O fit significantly mediates this relationship, highlighting the importance of value congruence in shaping employees' evaluations of corporate environmental claims. By illustrating how organizational alignment with employee values influences perceptions of authenticity and accountability, this study contributes theoretically to the understanding of internal stakeholder dynamics in sustainability contexts. These findings emphasize the importance of fostering a strong person-organization fit to mitigate greenwashing concerns and strengthen organizational trust.</p>\u0000 </div>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 4","pages":"4861-4879"},"PeriodicalIF":8.3,"publicationDate":"2025-04-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144574215","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":"Sustainability Strategy and Financial Performance in SMEs—On the Role of Sustainability Management Control Systems","authors":"Emmi Hasu,&nbsp;Minna Saunila,&nbsp;Juhani Ukko","doi":"10.1002/csr.3218","DOIUrl":"https://doi.org/10.1002/csr.3218","url":null,"abstract":"<p>This paper investigates the interplay among sustainability strategy, sustainability management control systems (SMCSs) and financial performance among small- and medium-sized enterprises (SMEs). The research focuses on two distinct SMCS aspects: interactive and diagnostic control systems. With data collected from 271 out of 5656 randomly selected Finnish SMEs in 2021, this research aimed to investigate how sustainability strategy affects financial performance and whether SMCSs can moderate the connection between a company's sustainability strategy and financial performance. The ordinary least-squares analysis of the results shows that economic strategy positively affects financial performance, while environmental strategy negatively affects financial performance. No significant effect was detected between social strategy and financial performance. Furthermore, interactive control systems drive the connection between economic strategy and financial performance, while diagnostic control systems drive the relationship between environmental strategy and financial performance. By being somewhat contradictory to the current research, the findings provide novel insights into how financial performance is affected differently by various aspects of sustainability strategy. It is speculated that contradictions exist because SMEs lack resources, Finland is a developed country and the research focuses on short-term effects. The findings also suggest that the moderating the influence of SMCS depends on the strategic sustainability aspect and the chosen SMCS method, indicating a need for further research. Similarly, it is speculated that the complexity and novelty of the strategic goal affect the usability of SMCS methods.</p>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 4","pages":"4819-4834"},"PeriodicalIF":8.3,"publicationDate":"2025-04-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/csr.3218","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144573912","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}