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

Modern Slavery Knowledge in the Sri Lankan Tea Industry: A Case Study 斯里兰卡茶业中的现代奴隶制知识：一个案例研究

IF 9.1 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2025-06-20 DOI: 10.1002/csr.70036

Katherine Leanne Christ, Saman Bandara, H. M. M. N. Herath, Roger Leonard Burritt

引用次数: 0

Reducing Food Loss and Waste in the Fish Value Chain: A Study on Environmental Efficiency in Türkiye 减少鱼类价值链中的食物损失和浪费：渔业环境效率研究

IF 9.1 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2025-06-19 DOI: 10.1002/csr.70008

Hatice Türkten, Çağatay Yildirim, Sema Ezgi Yüceer

{"title":"Reducing Food Loss and Waste in the Fish Value Chain: A Study on Environmental Efficiency in Türkiye","authors":"Hatice Türkten, Çağatay Yildirim, Sema Ezgi Yüceer","doi":"10.1002/csr.70008","DOIUrl":"https://doi.org/10.1002/csr.70008","url":null,"abstract":"<p>Food loss and waste (FLW) significantly threaten food security, economic stability, and environmental sustainability, particularly within the fish value chain due to the high perishability of seafood. This study examines FLW in Türkiye's fish value chain, focusing on the Çeşme district, to quantify waste levels and evaluate environmental efficiency. Using firm-level data collected from commercial fisheries, aquaculture enterprises, and processing facilities, we analyze the socio-economic factors influencing FLW and assess the impact of inefficiencies in cold chain management, logistics, and processing operations. The findings indicate that FLW occurs at multiple supply chain stages, with the highest losses observed during processing and retail. Environmental efficiency analysis reveals that improving management practices and adopting advanced cold storage technologies can significantly reduce waste and greenhouse gas emissions. Additionally, it is revealed that FLW rates reached 70.7% in small-scale fisheries, 53.6% in large-scale fisheries, and 63.6% in aquaculture. Environmental efficiency scores ranged from 0.448 to 0.603 across production types. Policy interventions, including stricter sustainability regulations, financial incentives for technological adoption, and consumer awareness campaigns, are recommended to mitigate FLW. This study contributes to the growing literature on sustainable fisheries management by providing localized insights into FLW reduction strategies. Enhancing technological infrastructure, optimizing transportation networks, and strengthening regulatory frameworks can minimize waste, improve resource efficiency, and promote sustainability within the fishery sector.</p>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 5","pages":"6224-6234"},"PeriodicalIF":9.1,"publicationDate":"2025-06-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/csr.70008","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144990821","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

An Assessment of Sustainable Banking Performance in Sub-Saharan Africa—Does Doing Good and Doing Well Go Hand in Hand? 撒哈拉以南非洲可持续银行绩效评估——做好事和做得好是齐头并进的吗？

IF 9.1 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2025-06-19 DOI: 10.1002/csr.70038

Adwoa Appiah, Olaf Weber, Amr ElAlfy, Adam Vitalis

{"title":"An Assessment of Sustainable Banking Performance in Sub-Saharan Africa—Does Doing Good and Doing Well Go Hand in Hand?","authors":"Adwoa Appiah, Olaf Weber, Amr ElAlfy, Adam Vitalis","doi":"10.1002/csr.70038","DOIUrl":"https://doi.org/10.1002/csr.70038","url":null,"abstract":"<p>This paper evaluates sustainable banking performance and its relationship with financial performance among 99 banks across six Sub-Saharan Africa (SSA) countries. Prior research has shown that there are limited studies on benchmarking sustainable banking performance, and the relationship between sustainable banking and financial performance remains inconclusive. We conducted a benchmarking of sustainable banking performance using a 44-indicator framework and a 4-stage ranking system. Regression analysis is used to examine the relationship between sustainability and financial performance. Results indicate that most banks in SSA are in the early stages of adopting sustainable banking practices. A positive relationship exists between sustainable banking performance and financial performance. This finding aligns with good management theory. This win–win situation offers a compelling case for banks to integrate sustainability into their core strategies, creating economic value while addressing social and environmental challenges. Banking regulators can leverage sustainable banking to implement regulations that promote sustainable development in the region.</p>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 5","pages":"6283-6300"},"PeriodicalIF":9.1,"publicationDate":"2025-06-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/csr.70038","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144990832","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

Navigating Borders and Sustainability: Unravelling the Impact of Sustainability on Cross-Border M&A Performance in Emerging Markets 导航边界和可持续性：揭示可持续性对新兴市场跨国并购绩效的影响

IF 9.1 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2025-06-19 DOI: 10.1002/csr.70022

Neha Gupta, Smita Kashiramka, Shveta Singh

{"title":"Navigating Borders and Sustainability: Unravelling the Impact of Sustainability on Cross-Border M&A Performance in Emerging Markets","authors":"Neha Gupta, Smita Kashiramka, Shveta Singh","doi":"10.1002/csr.70022","DOIUrl":"https://doi.org/10.1002/csr.70022","url":null,"abstract":"<div>\u0000 \u0000 <p>Against the backdrop of rising sustainability concerns, this study examines the impact of sustainability on the wealth effects of cross-border mergers and acquisitions (CBMAs) initiated by firms from emerging markets. The study investigates how sustainability coherence at the country and firm levels influences shareholder wealth outcomes for emerging market acquirers. By employing multivariate regression, the results indicate that emerging market acquirers achieve significant positive cumulative abnormal returns (CARs) when targeting firms in countries with superior sustainability scores relative to their home countries. While high firm-level environment, social, and governance (ESG) scores may not lead to immediate financial benefits, the combined effect of firm and country sustainability can improve market perceptions, leading to high abnormal returns at the time of the CBMA announcement. Further, we observe that for the target countries with high sustainability scores, there exists a positive relationship between the acquirer ESG score and CARs. We address endogeneity using the two-stage least squares (2SLS) method and Heckman's two-stage selection method and conduct a series of robustness tests to validate the findings. This study offers both theoretical and practical insights for managers and policymakers, addressing a notable gap in the existing body of literature related to sustainability and CBMAs.</p>\u0000 </div>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 5","pages":"6235-6260"},"PeriodicalIF":9.1,"publicationDate":"2025-06-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144990831","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

Investigating How Mandatory Sustainability Reporting Influences Corporate Governance Effects on ESG Performance: From Obligation to Impact for Sustainable Development 强制性可持续发展报告如何影响公司治理对ESG绩效的影响：从可持续发展的义务到影响

IF 9.1 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2025-06-19 DOI: 10.1002/csr.70025

Gianluca Vitale, Sebastiano Cupertino, Giovanni Schiuma, Ciro Troise

{"title":"Investigating How Mandatory Sustainability Reporting Influences Corporate Governance Effects on ESG Performance: From Obligation to Impact for Sustainable Development","authors":"Gianluca Vitale, Sebastiano Cupertino, Giovanni Schiuma, Ciro Troise","doi":"10.1002/csr.70025","DOIUrl":"https://doi.org/10.1002/csr.70025","url":null,"abstract":"<p>Under the current global institutional endorsement for corporate sustainability, understanding if companies are effectively improving their ESG performance represents a key topic. Therefore, this research examines whether and how mandatory sustainability reporting affects companies' environmental and social performance. The study also explores how sustainability reporting regulation influences the relationship between corporate governance mechanisms and ESG performance. The analysis adopts a two-stage regression approach using a sample of 840 worldwide companies. The empirical findings are interpreted through institutional logics. The evidence underscores the positive effect of mandatory sustainability reporting on ESG performance. The combination of mandatory sustainability reporting with board gender diversity and board meetings promotes the pursuit of sustainability goals. Conversely, when mandatory sustainability reporting is paired with incentive systems, there is a shift towards traditional market logic. These results present intriguing policy and managerial implications.</p>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 5","pages":"6261-6282"},"PeriodicalIF":9.1,"publicationDate":"2025-06-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/csr.70025","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144990833","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

Navigating the Green Path: A Metafrontier Analysis of Electricity and Water Efficiencies of Vietnamese Enterprises in Environmental Sustainability 导航绿色之路：越南企业在环境可持续性中的水电效率的前沿分析

IF 9.1 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2025-06-18 DOI: 10.1002/csr.70027

Nhi Ha Bao Bui, Jin-Li Hu

引用次数: 0

ESG Disclosures, Legal Systems and Market Value in High-Impact Economies: A Stakeholder Capitalism Perspective 高影响力经济体的ESG披露、法律制度和市场价值：利益相关者资本主义视角

IF 9.1 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2025-06-18 DOI: 10.1002/csr.70026

Prachi Lohia, Santi Gopal Maji

{"title":"ESG Disclosures, Legal Systems and Market Value in High-Impact Economies: A Stakeholder Capitalism Perspective","authors":"Prachi Lohia, Santi Gopal Maji","doi":"10.1002/csr.70026","DOIUrl":"https://doi.org/10.1002/csr.70026","url":null,"abstract":"<div>\u0000 \u0000 <p>The debate over whether environmental, social, and governance (ESG) disclosures drives financial performance continues to captivate corporate research. This study delves into this critical issue by focusing on high-impact nations—countries distinguished by their substantial greenhouse gas emissions, ecological footprints, and economic power—while considering their distinct legal frameworks. Leveraging the legal origins theory within civil and common law contexts, we analyse data from 281 large firms across six high-impact nations spanning 2013 to 2022. Based on appropriate panel regression techniques and robust analyses, the findings highlight the financial relevance of ESG in the high-impact nations and also underlines the significant role of such countries' legal system in determining this relationship. This research is a novel attempt to highlight the strategic value of ESG transparency in key regions and the inherent role of legal systems, by adopting the standardised ‘Stakeholder Capitalism Metrics’ and offers actionable insights for firms, policymakers, and investors.</p>\u0000 </div>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 5","pages":"6181-6199"},"PeriodicalIF":9.1,"publicationDate":"2025-06-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144990819","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

CSR Fraud, Employee Green Behaviour, Green Capability: The Mediating Role of Person-Organisation Fit 企业社会责任欺诈、员工绿色行为、绿色能力：个人与组织契合度的中介作用

IF 9.1 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2025-06-17 DOI: 10.1002/csr.70024

Ach Maulidi, Jake Ansell

{"title":"CSR Fraud, Employee Green Behaviour, Green Capability: The Mediating Role of Person-Organisation Fit","authors":"Ach Maulidi, Jake Ansell","doi":"10.1002/csr.70024","DOIUrl":"https://doi.org/10.1002/csr.70024","url":null,"abstract":"<div>\u0000 \u0000 <p>The aim of this study is to enrich scholarly discourse on sustainable development by presenting empirical findings aimed at mitigating fraudulent activities linked to corporate social responsibility (CSR). As a focus of study, we examine the influence of employee green behaviour and green capability on CSR fraud, with person-organisation fit as a mediating factor. To deal with such concerns, questionnaires were administered to eight mining companies operating in Indonesia, located in East Java Province. The findings demonstrate that person-organisation (P-O) fit has a significant negative effect on corporate social responsibility fraud (CSRF), whilst employee green behaviour (EGB) and green capability (GC) positively influence P-O fit. Furthermore, EGB and GC interact to strengthen P-O fit, which in turn mediates their partial relationship with CSRF. The results also support the mediated moderation effect, indicating that the combined influence of EGB and GC indirectly impacts CSRF through P-O fit. However, demographic factors (age, education, gender and tenure) do not significantly affect CSRF, and alternative paths do not provide additional significant insights beyond the main model. Theoretical and practical implications are discussed.</p>\u0000 </div>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 5","pages":"6159-6180"},"PeriodicalIF":9.1,"publicationDate":"2025-06-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144990817","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 Influence of Sustainability on Credit Assessment for the Banking Sector: A Mediation Analysis 可持续性对银行业信用评估的影响：一个中介分析

IF 9.1 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2025-06-17 DOI: 10.1002/csr.3266

Carmine Da Fermo, Barbara Guardabascio, Elena Stanghellini

{"title":"The Influence of Sustainability on Credit Assessment for the Banking Sector: A Mediation Analysis","authors":"Carmine Da Fermo, Barbara Guardabascio, Elena Stanghellini","doi":"10.1002/csr.3266","DOIUrl":"https://doi.org/10.1002/csr.3266","url":null,"abstract":"<p>This study investigates how environmental, social, and governance (ESG) scores influence credit ratings in the banking sector, using mediation analysis to explore their role as intermediaries between financial indicators and creditworthiness. Findings reveal that Environmental and Social scores positively impact credit ratings, while Governance does not play any role. Environmental and Social scores appear negatively influenced by financial metrics such as net interest margin (NIM) and return on assets (ROA), suggesting that banks are yet to consider sustainability as a profitable investment strategy. Indeed, when decomposing the effect of NIM on Credit Rating, via mediation analysis, the negative indirect effect of a lower Social score seems to be negligible when compared to the positive direct impact on Credit Rating. However, this is not the case for the Environmental score, which seems to capture all relevant information to form the Credit Rating. Overall, the commitment of rating agencies to account for sustainability factors seems to be supported, possibly triggering a shift in banks' long-term investment strategies.</p>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 5","pages":"6139-6158"},"PeriodicalIF":9.1,"publicationDate":"2025-06-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/csr.3266","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144990818","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

Artificial Intelligence Adoption for Sustainable Growth in SMEs: An Extended Dynamic Capability Framework 中小企业可持续增长的人工智能应用：一个扩展的动态能力框架

IF 9.1 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2025-06-15 DOI: 10.1002/csr.70019

Antonio Cimino, Vincenzo Corvello, Ciro Troise, Asha Thomas, Mario Tani

{"title":"Artificial Intelligence Adoption for Sustainable Growth in SMEs: An Extended Dynamic Capability Framework","authors":"Antonio Cimino, Vincenzo Corvello, Ciro Troise, Asha Thomas, Mario Tani","doi":"10.1002/csr.70019","DOIUrl":"https://doi.org/10.1002/csr.70019","url":null,"abstract":"<p>The adoption of Artificial Intelligence is transforming enterprises worldwide, influencing various aspects of business operations and affecting all dimensions of the triple bottom line. Companies ready to leverage the potential of this technology can significantly improve their performance. Therefore, it is crucial to understand the relationship between internal capabilities and contextual factors on one hand, and Artificial Intelligence adoption and its impact on performance on the other. Within this research framework, this study introduces an extended dynamic capability framework to analyze the interplay between internal factors, Artificial Intelligence adoption, and companies performance. The proposed model is tested using Partial Least Squares—Structural Equation Modeling on survey data from 210 Italian innovative startups. The findings indicate that companies with well-developed dynamic capabilities, enabling them to adapt more effectively to environmental changes, are also better equipped to adopt Artificial Intelligence, leading to positive social, economic, and environmental performance.</p>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 5","pages":"6120-6138"},"PeriodicalIF":9.1,"publicationDate":"2025-06-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/csr.70019","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"144990716","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