Corporate Social Responsibility and Environmental Management最新文献_第6页

From Environmental Orientation to Circular Economy Practices: Is It Easier When Firms Frequently Cooperate With Stakeholders? 从环境导向到循环经济实践：企业与利益相关者频繁合作是否更容易？

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2025-04-21 DOI: 10.1002/csr.3209

Juan J. Arroyave, Francisco J. Sáez-Martínez, Pablo Ruiz-Palomino, Ángela González-Moreno

{"title":"From Environmental Orientation to Circular Economy Practices: Is It Easier When Firms Frequently Cooperate With Stakeholders?","authors":"Juan J. Arroyave, Francisco J. Sáez-Martínez, Pablo Ruiz-Palomino, Ángela González-Moreno","doi":"10.1002/csr.3209","DOIUrl":"https://doi.org/10.1002/csr.3209","url":null,"abstract":"<div>\u0000 \u0000 <p>Nowadays, firms are expected to adopt an environmental orientation and circular economy (CE) practices for sustainability. Nevertheless, since most small and medium-sized enterprises (SMEs) have insufficient resources and capabilities to adopt these practices alone, they have sought to adopt them through cooperation, considering that the frequency with which an enterprise cooperates with stakeholders may increase the probability that its environmental orientation leads to the adoption of CE practices. Using a sample of 300 SMEs, this article examines the positive influence of environmental orientation in the adoption of CE practices (i.e., CE-based design for production, CE-based manufacturing, CE-based service provision, and CE-based communication) and whether the frequency of cooperation with stakeholders strengthens this relationship. The results show that an environmental orientation and the frequency of cooperation with stakeholders effectively influence firms' adoption of these practices in the predicted way, which has important implications in the policy and managerial spheres.</p>\u0000 </div>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 4","pages":"4802-4818"},"PeriodicalIF":8.3,"publicationDate":"2025-04-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144573911","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 Value Relevance of Sustainability Reporting Practices: A Bibliometric and Qualitative Synthesis of Scientific Literature in the Post-GFC Era 可持续发展报告实践的价值相关性：后全球金融危机时代科学文献的文献计量学和定性综合

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2025-04-19 DOI: 10.1002/csr.3221

T. G. Saji, T. A. Akshaykumar

{"title":"The Value Relevance of Sustainability Reporting Practices: A Bibliometric and Qualitative Synthesis of Scientific Literature in the Post-GFC Era","authors":"T. G. Saji, T. A. Akshaykumar","doi":"10.1002/csr.3221","DOIUrl":"https://doi.org/10.1002/csr.3221","url":null,"abstract":"<div>\u0000 \u0000 <p>This bibliometric review attempts to synthesise the literature on the growing importance of sustainability reporting for the value investors. The paper outlines the evolving nature of sustainability reporting by analysing 574 articles from the Scopus and Web of Science databases published during the post global financial crisis (GFC) period, giving specific attention to its firm performance and market valuation. Our findings identify the most cited papers, influential authors and thematic clusters in this area, highlighting how sustainability reporting influences firm performance in both financial and non-financial dimensions, and how these disclosures impact market valuation. The analysis identifies ‘the Journal of Business Ethics’ as the leading contributor to advancing knowledge in this field. Additionally, our qualitative synthesis offers valuable insights into the theoretical foundation of sustainability and empirical findings of the value relevance of sustainable reports that provide the conceptual backbone of discussions. Finally, the paper proposes the research trends and a future research framework based on the research gap identified.</p>\u0000 </div>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 4","pages":"4769-4787"},"PeriodicalIF":8.3,"publicationDate":"2025-04-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144573204","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

Beyond Earnings: The Synergistic Effects of Financial Quality and Sustainability Disclosures on Market Valuation of Manufacturing Firms 财务质量和可持续性披露对制造业企业市场估值的协同效应

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2025-04-19 DOI: 10.1002/csr.3222

T. G. Saji, A. D. Rajeev Kumar

{"title":"Beyond Earnings: The Synergistic Effects of Financial Quality and Sustainability Disclosures on Market Valuation of Manufacturing Firms","authors":"T. G. Saji, A. D. Rajeev Kumar","doi":"10.1002/csr.3222","DOIUrl":"https://doi.org/10.1002/csr.3222","url":null,"abstract":"<div>\u0000 \u0000 <p>This research examines the impact of financial reporting quality on the market valuation of manufacturing firms under the integrated reporting (IR) framework, with a particular focus on how sustainability accounting information interacts with financial data. The study uses 3328 firm-year data points from the National Stock Exchange (NSE) listed manufacturing firms in India and applies a linear price-level model to analyze the relationship between market value, reported earnings, and book value of equity. The findings indicate that the voluntary adoption of the IR approach has significantly enhanced the value relevance of summary accounting information. Furthermore, sustainability accounting disclosures, including ESG ratings, play an important role in interacting with financial information, underscoring the importance of integrating sustainability aspects into financial reporting practices. Based on these findings, the study advocates for the mandatory adoption of integrated reporting by firms in emerging economies like India, particularly in the manufacturing sector, to improve reporting quality.</p>\u0000 </div>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 4","pages":"4788-4801"},"PeriodicalIF":8.3,"publicationDate":"2025-04-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144573205","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

Defining the Path to Sustainability Based on Triple Bottom Line Dimensions 定义基于三重底线维度的可持续发展之路

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2025-04-18 DOI: 10.1002/csr.3216

Dolores Gallardo-Vázquez

{"title":"Defining the Path to Sustainability Based on Triple Bottom Line Dimensions","authors":"Dolores Gallardo-Vázquez","doi":"10.1002/csr.3216","DOIUrl":"https://doi.org/10.1002/csr.3216","url":null,"abstract":"<p>Corporate social responsibility (CSR) has been widely applied as a global approach, which reflects its origins as an umbrella concept. The extensive literature on CSR evaluates its three dimensions jointly and comprehensively, forming conceptual aggregates that fit into specific contexts, such as particular industrial sectors or geographic regions. To date, no studies have evaluated the dimensions separately to determine their specific contributions to CSR as a whole, which comprises a significant research gap. This study thus examined the relationships between the economic, social, and environmental dimensions to determine which links are stronger. Another objective was to find which dimension has the most powerful mediating effect on these direct relationships and thus generates more competitive advantages in terms of organizations' sustainability and strategic management. The sample comprised 230 small and medium-sized Spanish companies that have implemented sustainability initiatives. A questionnaire was distributed by email to managers of companies already aware of CSR issues. The data were analyzed using partial least squares (PLS) supported by SmartPLS 4.1.0.0 software. The results reveal quite significant direct relationships between the three dimensions. Each area also has a positive mediating effect on the other links in the models tested. The findings extend the literature on CSR issues, highlight the dimensions' role as mediators, and indicate ways organizations can enhance their sustainability and strategic management. This research is novel because of its granular approach, which can produce more precise tools for designing corporate strategies aligned with stakeholders' needs and the United Nations' sustainable development goals.</p>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 4","pages":"4743-4768"},"PeriodicalIF":8.3,"publicationDate":"2025-04-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/csr.3216","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144574188","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

Correction to “Sustainable Human Resource Management and Job Satisfaction—Unlocking the Power of Organizational Identification: A Cross-Cultural Perspective From 54 Countries” 对“可持续人力资源管理与工作满意度——释放组织认同的力量：来自54个国家的跨文化视角”的修正

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2025-04-16 DOI: 10.1002/csr.3213

引用次数: 0

Sustainability of Small and Medium-Sized Enterprises in Hong Kong: Drivers and the Moderating Role of Social Network 香港中小企业可持续发展：社会网络的驱动因素及调节作用

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2025-04-15 DOI: 10.1002/csr.3207

Lin Nie, Wai-Fung Lam, Ruiyu Zhang

引用次数: 0

Unmasking Isomorphic Behaviors in Corporate Sustainability: Evidence From ESG Disclosure and Practices in Emerging Markets 揭露企业可持续发展中的同构行为：来自新兴市场ESG披露和实践的证据

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2025-04-14 DOI: 10.1002/csr.3202

Qiyu Huang, Yan Zhang, Xiang Li, Xiangning Mu, Mingyu Wang

{"title":"Unmasking Isomorphic Behaviors in Corporate Sustainability: Evidence From ESG Disclosure and Practices in Emerging Markets","authors":"Qiyu Huang, Yan Zhang, Xiang Li, Xiangning Mu, Mingyu Wang","doi":"10.1002/csr.3202","DOIUrl":"https://doi.org/10.1002/csr.3202","url":null,"abstract":"<div>\u0000 \u0000 <p>Using text analysis and machine learning techniques, this study constructs an ESG dictionary balancing global applicability and local characteristics, and empirically explores the isomorphic behaviors of ESG disclosure and practices among Chinese listed firms. The results show that both ESG disclosure and practices exhibit significant mimetic isomorphism, with asymmetry in their isomorphic strength. Rather than leading or lagging peers, companies tend to select the average level of their peers as a reference target in ESG disclosure and practices. The moderation test of external factors shows that institutional investor shareholdings reinforce the peer effect of ESG disclosure, while market competition mitigates the peer effect of ESG practices. Heterogeneity analysis suggests stronger ESG disclosure isomorphism among companies with closer political connections and stricter environmental regulations. Further investigation uncovers stratified isomorphism within groups, where companies with superior ESG disclosure and practices pursue higher standards, while those lagging behind tend to remain stagnant. Additionally, dynamic analysis of industry leaders and followers confirms the existence of a bottom-up learning effect driven by information cascades and a self-reinforcing loop triggered by competitive dynamics. This study extends the boundaries of isomorphism theory and provides empirical evidence from emerging markets for global ESG research.</p>\u0000 </div>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 4","pages":"4690-4725"},"PeriodicalIF":8.3,"publicationDate":"2025-04-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144574010","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

Corporate Social Responsibility and Wages in the Global Apparel Supply Chain 全球服装供应链中的企业社会责任与工资

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2025-04-11 DOI: 10.1002/csr.3204

Jinsun Bae, Sarosh Kuruvilla

引用次数: 0

Sustainability-Oriented Businesses and Earnings Management. What Is the True Relationship? Evidence From Italian Benefit Corporations 可持续发展导向的企业和盈余管理。什么是真正的关系？来自意大利福利公司的证据

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2025-04-11 DOI: 10.1002/csr.3206

Antonio Prencipe, Danilo Boffa, Christian Corsi

{"title":"Sustainability-Oriented Businesses and Earnings Management. What Is the True Relationship? Evidence From Italian Benefit Corporations","authors":"Antonio Prencipe, Danilo Boffa, Christian Corsi","doi":"10.1002/csr.3206","DOIUrl":"https://doi.org/10.1002/csr.3206","url":null,"abstract":"<div>\u0000 \u0000 <p>This study examines how benefit corporations (BCs)—a type of sustainability-oriented hybrid business dedicated to corporate social responsibility (CSR) goals—are associated with earnings management (EM). Two theoretical perspectives—long-term strategy and managerial opportunism—shape the hypotheses on the association between BC adoption and EM practices. An empirical analysis is conducted on a panel dataset of 2449 Italian firms (354 BCs and 2095 non-BCs) from 2014 to 2021. Using Stubben's (2010) conditional earnings model and propensity score matching, the findings suggest that adopting the BC model is linked to a higher likelihood of managerial engagement in EM. Although the BC model emphasizes transparency and accountability, it might unintentionally enable opportunistic behavior, calling into question the assumption that CSR-oriented business models inherently limit financial manipulation. These findings shed light on the impact of legal frameworks for hybrid organizations like BCs on corporate behavior, offering valuable insights for policymakers and practitioners working to foster ethical business practices.</p>\u0000 </div>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 4","pages":"4671-4689"},"PeriodicalIF":8.3,"publicationDate":"2025-04-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144573978","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

Correction to “Corporate Culture in Small and Medium Enterprises: Application of Corporate Social Responsibility Theory” 对“中小企业的企业文化：企业社会责任理论的应用”的修正

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2025-04-07 DOI: 10.1002/csr.3120

引用次数: 0