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

Analyzing CSR Decision-Making by Multinational Corporations: An Institutional Theory Perspective 跨国公司社会责任决策分析：制度理论视角

IF 9.1 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2025-06-25 DOI: 10.1002/csr.70030

Charles Antony Diab, Wendy Stubbs

{"title":"Analyzing CSR Decision-Making by Multinational Corporations: An Institutional Theory Perspective","authors":"Charles Antony Diab, Wendy Stubbs","doi":"10.1002/csr.70030","DOIUrl":"https://doi.org/10.1002/csr.70030","url":null,"abstract":"<p>In an increasingly globalized world, multinational corporations face rising expectations to demonstrate corporate social responsibility, particularly in developing countries characterized by weak governance and institutional ambiguity. This study investigates how MNCs align global CSR strategies with local institutional pressures in the United Arab Emirates, a unique context that combines rapid economic development within a developing country setting. Drawing on institutional theory and qualitative data from 21 participants across 13 MNCs, the study identifies and compares the internal and external isomorphic pressures: coercive, normative, and mimetic, that shape CSR decision-making at both headquarters and subsidiary levels. The study offers empirical evidence of the intermingling of isomorphic pressures, expanding upon Dimaggio and Powell's (1983) foundational theory, and challenges the one-size-fits-all model of CSR in the Middle East by demonstrating how subsidiaries actively adapt global standards to fit local contexts. The research provides both theoretical advancements and practical guidance for MNCs navigating CSR strategies in institutionally complex environments.</p>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 5","pages":"6434-6448"},"PeriodicalIF":9.1,"publicationDate":"2025-06-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/csr.70030","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144990745","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

The Institutionalization of an Ethical Culture Through the Implementation of Compliance Systems 通过实施合规制度使道德文化制度化

IF 9.1 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2025-06-25 DOI: 10.1002/csr.70017

Araceli de los Ríos-Berjillos, Maria Luisa Rodero-Cosano, Mercedes Ruiz-Lozano, Enrique Mesa-Pérez

{"title":"The Institutionalization of an Ethical Culture Through the Implementation of Compliance Systems","authors":"Araceli de los Ríos-Berjillos, Maria Luisa Rodero-Cosano, Mercedes Ruiz-Lozano, Enrique Mesa-Pérez","doi":"10.1002/csr.70017","DOIUrl":"https://doi.org/10.1002/csr.70017","url":null,"abstract":"<div>\u0000 \u0000 <p>This paper investigates the role of compliance systems in fostering ethical organizational cultures. It highlights the transition from norm-based systems, focused on sanctions and rule enforcement, to integrity-based approaches, prioritizing shared values and reciprocal ethical behavior. Departing from the 2010 Criminal Code reform that introduced corporate criminal liability, this paper is the first to analyze the traceability of ethical leadership in an ethical culture, paying special attention to the role of managerial motivations and organizational factors in institutionalizing an ethical culture through implementing compliance systems. Using institutional theory, this study examines Spanish firms known as “ethical promoters,” providing empirical evidence on the elements supporting the institutionalization of ethical culture. Results from a structural equation model suggest that integrity-based systems are more effective when supported by managerial commitment and employee engagement. The research also supports the theoretical concept of “evolutive compliance,” integrating isomorphisms to institutionalize ethical culture. Insights from this study emphasize that ethical behavior requires more than a “tick-boxing” approach, urging companies to embed ethics within their practices holistically.</p>\u0000 </div>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 5","pages":"6416-6433"},"PeriodicalIF":9.1,"publicationDate":"2025-06-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144990742","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

The Impact of Climate Change on the Performance of Agricultural Companies Worldwide 气候变化对全球农业公司绩效的影响

IF 9.1 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2025-06-25 DOI: 10.1002/csr.70040

Karen Serrano, Francisca Pardo, Ana M. Ibáñez, José E. Farinós

{"title":"The Impact of Climate Change on the Performance of Agricultural Companies Worldwide","authors":"Karen Serrano, Francisca Pardo, Ana M. Ibáñez, José E. Farinós","doi":"10.1002/csr.70040","DOIUrl":"https://doi.org/10.1002/csr.70040","url":null,"abstract":"<p>This study examines the impact of climate change on agricultural firms, focusing on physical risks, both chronic (e.g., temperature and precipitation) and acute (e.g., droughts and floods). We conduct a panel data analysis of 19,929 companies in 69 countries across five continents from 2013 to 2021. We evaluate firms' vulnerability based on size and geographical location across various climate zones. The study highlights the rising costs that climate risks impose on smaller companies, compromising their operations and profitability. Contrary to previous studies, our findings suggest that companies in continental and temperate climates are the most affected. This challenges the existing literature and demonstrates that the relationship between temperature and agricultural performance is more complex than previously thought. As climate variability increases, it is critical that policymakers and companies adopt tailored strategies to mitigate these risks and enhance resilience, especially for the most vulnerable companies.</p>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 5","pages":"6475-6493"},"PeriodicalIF":9.1,"publicationDate":"2025-06-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/csr.70040","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144990743","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

Contextualization and Context Effects: An Integrative Review of Studies on the Outcomes of Diversity Management Practices 情境化与情境效应：多样性管理实践成果研究综述

IF 9.1 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2025-06-25 DOI: 10.1002/csr.70037

Anna Schlueter, Stefan Gold

引用次数: 0

Boardroom Stewardship: Exploring Director Compensation, Integrity, and Social Responsibility 董事会管理：探讨董事薪酬、诚信与社会责任

IF 9.1 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2025-06-24 DOI: 10.1002/csr.70039

Suntharee Lhaopadchan, Pattarake Sarajoti, Sirimon Treepongkaruna

{"title":"Boardroom Stewardship: Exploring Director Compensation, Integrity, and Social Responsibility","authors":"Suntharee Lhaopadchan, Pattarake Sarajoti, Sirimon Treepongkaruna","doi":"10.1002/csr.70039","DOIUrl":"https://doi.org/10.1002/csr.70039","url":null,"abstract":"<div>\u0000 \u0000 <p>Relying on data from Thai listed firms over the period of 2015–2020, we explore the effect of outside director compensation on corporate social responsibility (CSR) and integrity, as measured by the Anti-Corruption in Practice (ACRP) indicator, which captures the extent to which firms implement and disclose anti-corruption measures. We find a statistically significant positive impact of outside director compensation on both CSR and ACRP in all models, while inside director compensation has an opposite impact with statistical significance in some models. Consistent with the stewardship hypothesis, highly compensated outside directors provide stronger oversight and better balance stakeholder interests, contributing to enhanced integrity and CSR outcomes. A one standard deviation increase in the pay for independent (non-executive) directors increases CSR and ACRP by 17.85% (11.76%) and 14.65% (13.11%), respectively. In contrast, higher compensation for inside directors is associated with behavior aligned with the agency hypothesis. Our findings are robust after addressing endogeneity using panel fixed effects and two-stage least squares regression approaches.</p>\u0000 </div>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 5","pages":"6402-6415"},"PeriodicalIF":9.1,"publicationDate":"2025-06-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144990839","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

Hire Me, I Trust You! Perceived Organizational Trustworthiness and the Effect of CSR Activities on Job Pursuit Intentions 雇用我，我信任你！组织信任感与企业社会责任活动对求职意向的影响

IF 9.1 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2025-06-24 DOI: 10.1002/csr.3226

Claudio Aqueveque, Ignacio J. Duran, Pablo Rodrigo

{"title":"Hire Me, I Trust You! Perceived Organizational Trustworthiness and the Effect of CSR Activities on Job Pursuit Intentions","authors":"Claudio Aqueveque, Ignacio J. Duran, Pablo Rodrigo","doi":"10.1002/csr.3226","DOIUrl":"https://doi.org/10.1002/csr.3226","url":null,"abstract":"<div>\u0000 \u0000 <p>While research studying the effect of CSR on prospective employees is common, virtually all works utilize similar explanations and underpinnings. Utilizing signaling theory and social identity theory to coin the “good working condition hypothesis,” we propose a new underlying mechanism—perceived organizational trustworthiness—to reassess why responsible companies attract prospective employees. We also distinguish between internal-external CSR and perceived CSR-fit as boundary conditions to explore this phenomenon further. Using an experimental design in a large sample (<i>n</i> = 517), we conjecture a mediated-moderated model to test our assertions. Findings show that perceived organizational trustworthiness fully mediates the link between external CSR and job pursuit intentions, but only in the presence of low/medium perceived CSR-fit. Contrarily, in the presence of high perceived CSR-fit, it is internal CSR that increases perceived organizational trustworthiness and job pursuit intentions.</p>\u0000 </div>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 5","pages":"6329-6343"},"PeriodicalIF":9.1,"publicationDate":"2025-06-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144990791","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

On the Relationship Between Financial Distress and ESG Scores 财务困境与ESG得分关系研究

IF 9.1 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2025-06-24 DOI: 10.1002/csr.70033

Christian Lohmann, Steffen Möllenhoff, Sebastian Lehner

引用次数: 0

Boardroom Diversity and Environmental Management Teams in Corporate Water Disclosure: Complementary or Substitutable Roles? 董事会多样性和环境管理团队在企业水资源披露中的作用：互补还是替代？

IF 9.1 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2025-06-24 DOI: 10.1002/csr.70028

Ibtihel Habibi, Hasna Chaibi, Abdelwahed Omri

{"title":"Boardroom Diversity and Environmental Management Teams in Corporate Water Disclosure: Complementary or Substitutable Roles?","authors":"Ibtihel Habibi, Hasna Chaibi, Abdelwahed Omri","doi":"10.1002/csr.70028","DOIUrl":"https://doi.org/10.1002/csr.70028","url":null,"abstract":"<div>\u0000 \u0000 <p>The United States, as a leading industrial water consumer, faces substantial economic risks from water-related challenges, with projected GDP losses of $3.7 billion by 2050. Corporate water disclosure (WD) has emerged as a pivotal strategy to mitigate these risks. However, the interplay between corporate governance mechanisms in promoting WD remains underexplored. This study addresses this gap by investigating the impact of two key governance mechanisms—board gender diversity (BGD) and the establishment of an environmental management team (ETeam)—on WD. Using a panel of 80 U.S.-listed companies in WEF sectors from 2015 to 2022 and employing a random-effects logistic regression model, we find that both BGD and ETeam independently promote WD, but function as substitutable mechanisms: the effectiveness of one diminishes in the presence of the other. Several robustness checks, including alternative model specifications and estimation approaches, confirm the consistency of our results. These findings suggest that firms may optimize governance design by prioritizing either BGD or ETeam to enhance WD, rather than investing in both simultaneously. This study contributes to the literature on corporate water governance and provides actionable insights for firms and policymakers addressing water-related risks. More broadly, we advance the ongoing debate on the interaction between governance mechanisms and environmental (specifically water-related) performance, underscoring the importance of a coherent and well-aligned governance framework in fostering effective water transparency.</p>\u0000 </div>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 5","pages":"6344-6361"},"PeriodicalIF":9.1,"publicationDate":"2025-06-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144990792","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

A Nonessential Corporate Social Responsibility Reorientation: The Woke-Washing Phenomenon in Victoria's Secret's Transformation 非必要的企业社会责任重新定位：维密转型中的洗碗现象

IF 9.1 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2025-06-24 DOI: 10.1002/csr.70032

Angela Lizzi, Giacomo Zatini, Armando Della Porta

{"title":"A Nonessential Corporate Social Responsibility Reorientation: The Woke-Washing Phenomenon in Victoria's Secret's Transformation","authors":"Angela Lizzi, Giacomo Zatini, Armando Della Porta","doi":"10.1002/csr.70032","DOIUrl":"https://doi.org/10.1002/csr.70032","url":null,"abstract":"<p>In markets that prioritize Corporate Social Responsibility, brands frequently encounter pressure to adopt socially progressive values. Victoria's Secret's recent shift toward inclusivity exemplifies how rapid moral repositioning can elicit skepticism and accusations of “woke-washing.” Despite extensive research on brand authenticity, consumer skepticism, and CSR-driven rebranding, empirical studies connecting these themes with crisis-management theories remain limited. This exploratory case study applies Mitroff and Pearson's crisis-management framework, utilizing sentence-level sentiment analysis with ChatGPT, to evaluate consumer reactions on social media. The findings indicate that Victoria's Secret's abrupt, externally driven rebranding intensified consumer skepticism, alienated loyal customers, and failed to establish trust among socially conscious consumers, thus reinforcing perceptions of performative activism. These results underscore the critical importance of integrating genuine internal organizational changes with CSR strategies, demonstrating that superficial approaches to social responsibility can exacerbate reputational crises rather than mitigate them.</p>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 5","pages":"6362-6376"},"PeriodicalIF":9.1,"publicationDate":"2025-06-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/csr.70032","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144990838","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

Champion, Activist or Intrapreneur? A Typology of Change Agents for Corporate Sustainability 冠军、活动家还是内部创业者？企业可持续发展变革动因的类型学

IF 9.1 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2025-06-21 DOI: 10.1002/csr.70018

Elaine M. Daly, Rachael K. Gould, Patricia Lagun Mesquita

{"title":"Champion, Activist or Intrapreneur? A Typology of Change Agents for Corporate Sustainability","authors":"Elaine M. Daly, Rachael K. Gould, Patricia Lagun Mesquita","doi":"10.1002/csr.70018","DOIUrl":"https://doi.org/10.1002/csr.70018","url":null,"abstract":"<p>Focus on employee sustainability change agents is growing within corporate sustainability literature yet is fragmented across multiple research streams and disciplines. Increased consistency and clarity are needed for research to support these employees to enact change. In this quest for consistency and clarity, we sought to understand how sustainability change agents are represented within academic literature via a systematic literature review and found a wide variety of terms used to label individual employees who do, could, or should act in support of sustainability, including change agent, champion, changemaker, activist, leader, actor, and intrapreneur. There was almost no consistency in the use of terms relating to whether or not the employee is deliberately making change, the employee's seniority, or (lack of) formal sustainability role. To support both research and practice with improved consistency and clarity of terminology, we propose a typology of terms for employees who make change towards sustainability.</p>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 5","pages":"6301-6316"},"PeriodicalIF":9.1,"publicationDate":"2025-06-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/csr.70018","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144990772","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