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

Correction to “A Pattern-Based Tool to Support Companies in Sustainability-Oriented Business Strategies: Grounded Theory Research in Agribusiness” 更正“基于模式的工具，以支持公司可持续发展为导向的商业战略：农业综合企业的基础理论研究”

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2025-01-27 DOI: 10.1002/csr.3143

引用次数: 0

Sustainability Reporting Awards and Market Reaction: The Sustainability Awareness of Investors on the Vietnam Stock Market 可持续发展报告奖与市场反应：投资者对越南股市的可持续发展意识

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2025-01-27 DOI: 10.1002/csr.3135

Samuel Buertey, Richard Ramsawak, Binh Hoang Nguyen

{"title":"Sustainability Reporting Awards and Market Reaction: The Sustainability Awareness of Investors on the Vietnam Stock Market","authors":"Samuel Buertey, Richard Ramsawak, Binh Hoang Nguyen","doi":"10.1002/csr.3135","DOIUrl":"https://doi.org/10.1002/csr.3135","url":null,"abstract":"<p>In recent years, the global emphasis on sustainable business practices has grown, driven by the urgent need to address environmental and social challenges such as climate change, resource depletion, and inequality. This shift has intensified demands from stakeholders for greater corporate transparency and accountability, leading to the widespread adoption of sustainability reporting to demonstrate organizational commitment to sustainability. In Vietnam, the Sustainability Reporting Award (SRA), launched in 2013 by the stock market regulator and key stakeholders, seeks to enhance the quality of sustainability reporting. Using an event study methodology, this research investigates the impact of the SRA on market reactions in the Vietnamese stock market between 2013 and 2022. The findings reveal that award-winning companies achieve significantly higher average abnormal returns, particularly within the 5 days following the announcement, reflecting a strong positive market response. However, this effect diminishes post-COVID-19, underscoring the pandemic's influence on market dynamics. The study supports signaling theory by demonstrating that sustainability awards act as credible signals of a firm's commitment to sustainable practices, thereby strengthening investor confidence. These results underscore the strategic value of sustainability initiatives for firms and offer actionable insights for policymakers aiming to promote sustainability reporting and drive sustainable growth.</p>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 3","pages":"3423-3437"},"PeriodicalIF":8.3,"publicationDate":"2025-01-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/csr.3135","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143919981","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

Deciphering Barriers and Strategies in Environmental Management Accounting (EMA) Adoption: A Comprehensive Two-Decade Analysis 解读环境管理会计（EMA）采用的障碍和策略：一个全面的二十年分析

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2025-01-23 DOI: 10.1002/csr.3130

Giacomo Zatini, Armando Della Porta, Stefano Za

{"title":"Deciphering Barriers and Strategies in Environmental Management Accounting (EMA) Adoption: A Comprehensive Two-Decade Analysis","authors":"Giacomo Zatini, Armando Della Porta, Stefano Za","doi":"10.1002/csr.3130","DOIUrl":"https://doi.org/10.1002/csr.3130","url":null,"abstract":"<p>This study presents a comprehensive analysis of the evolution and challenges of Environmental Management Accounting (EMA) adoption across diverse industries and regions over the past two decades. Through a bibliometric analysis, this study categorizes the literature into three distinct periods, each elucidating crucial developments in EMA practices from initial theoretical formulations to their strategic integration with corporate sustainability and circular economy frameworks. The recent period particularly focuses on identifying the multifaceted challenges in EMA adoption, encapsulated in the newly developed “EMA adoption and application issue framework.” This framework not only categorizes but also visually represents systemic barriers such as regulatory constraints, organizational and cultural resistance, economic and technical obstacles, and the influence of external market forces. The analysis reveals significant regional disparities in EMA research, with a notable lack of contribution from European Union countries compared to active regions such as Australia, South Africa, and Southeast Asia, suggesting a critical need for strategic interventions to enhance EMA research and practical implementation in the EU. These findings advocate for more robust regulations, enhanced managerial commitment, and international collaboration to improve EMA adoption rates. This study aims to advance the understanding of EMA's implementation challenges and foster dialog among academics, policymakers, and practitioners to overcome these barriers and enhance the integration of EMA into sustainability strategies globally.</p>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 3","pages":"3355-3370"},"PeriodicalIF":8.3,"publicationDate":"2025-01-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/csr.3130","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143919955","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 Critical Role of Retailers in Leveraging Sustainability of a Global Supply Chain 零售商在全球供应链可持续发展中的关键作用

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2025-01-23 DOI: 10.1002/csr.3136

Dale R. Wright, Sarah A. Bekessy, Ascelin Gordon, Ruth E. Bennett, Amanda D. Rodewald, Georgia E. Garrard, Pia E. Lentini, Matthew J. Selinske

{"title":"The Critical Role of Retailers in Leveraging Sustainability of a Global Supply Chain","authors":"Dale R. Wright, Sarah A. Bekessy, Ascelin Gordon, Ruth E. Bennett, Amanda D. Rodewald, Georgia E. Garrard, Pia E. Lentini, Matthew J. Selinske","doi":"10.1002/csr.3136","DOIUrl":"https://doi.org/10.1002/csr.3136","url":null,"abstract":"<p>Shade-grown coffee farming supports biodiversity and generates additional sustainability outcomes, though the drivers of this approach are poorly understood. Previous research on coffee sustainability has focused on producers or consumers, potentially overlooking the role of retailers in commodity supply chains. We conducted semi-structured interviews with 19 coffee traders, roasters and retailers in Melbourne, Australia to understand their coffee purchasing decisions, sustainability initiatives and their underlying motivations. Our findings indicate that retailers occupy a critical point in a supply chain from which to leverage sustainability transformations: they can support sustainable approaches at origin, in partnership with farmers and other actors, whilst also undertaking initiatives at the consumer end of the supply chain, thereby exerting bidirectional influence in supply chains. Place-based environmental initiatives were especially likely to be implemented by large multinational traders and independent roasters operating with <i>purpose-driven business models</i> that aim to deliver positive environmental, social and economic outcomes for all stakeholders. Behaviour change interventions should target retailers in global supply chains to support sustainability outcomes.</p>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 3","pages":"3371-3382"},"PeriodicalIF":8.3,"publicationDate":"2025-01-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/csr.3136","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143919956","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

Mapping the Literature Trends of Corporate Social Responsibility and Cost of Capital: A Systematic Literature Review 企业社会责任与资本成本的文献动向：系统的文献回顾

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2025-01-23 DOI: 10.1002/csr.3137

Aseer AL-Akheli, HongTao Tan, Saddam A. Hazaea, Barakat ELfarra, Ammar Al-Zubairi

{"title":"Mapping the Literature Trends of Corporate Social Responsibility and Cost of Capital: A Systematic Literature Review","authors":"Aseer AL-Akheli, HongTao Tan, Saddam A. Hazaea, Barakat ELfarra, Ammar Al-Zubairi","doi":"10.1002/csr.3137","DOIUrl":"https://doi.org/10.1002/csr.3137","url":null,"abstract":"<div>\u0000 \u0000 <p>Corporate social responsibility (CSR) has emerged as a strategic framework for enhancing corporate reputation, mitigating financial risks and improving access to capital. However, empirical evidence on its financial implications remains inconsistent, highlighting notable gaps in understanding the relationship between CSR practices and the cost of capital (COC). This systematic literature review (SLR) analyses 104 Scopus-indexed studies published between 2010 and 2023 to examine this relationship. The findings suggest that CSR initiatives contribute to improved financial performance, enhance firm reputation, and reduce capital costs. Proactive CSR strategies not only align with ethical imperatives but also deliver long-term value by fostering stakeholder confidence and mitigating financing risks. The review emphasises the critical role of CSR, particularly in environmental compliance, as an integral component of financial strategy and risk management. It provides evidence that CSR initiatives enhance investment efficiency and lower financing costs, offering a refined perspective on their financial significance. Moreover, it paves the way for future research on global reporting standards and evaluation methods. These insights are highly relevant to policymakers, regulators, investors, creditors, and practitioners aiming to integrate sustainability with economic goals while reducing the COC.</p>\u0000 </div>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 3","pages":"3383-3407"},"PeriodicalIF":8.3,"publicationDate":"2025-01-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143919954","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

Transparent Banking: Unveiling the Drivers of Online Circular Economy Disclosure in European Banks 透明银行：揭示欧洲银行在线循环经济信息披露的驱动因素

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2025-01-22 DOI: 10.1002/csr.3132

Ilenia Fraccalvieri, Vitiana L'Abate, Nicola Raimo, Filippo Vitolla, Candida Bussoli

{"title":"Transparent Banking: Unveiling the Drivers of Online Circular Economy Disclosure in European Banks","authors":"Ilenia Fraccalvieri, Vitiana L'Abate, Nicola Raimo, Filippo Vitolla, Candida Bussoli","doi":"10.1002/csr.3132","DOIUrl":"https://doi.org/10.1002/csr.3132","url":null,"abstract":"<div>\u0000 \u0000 <p>In response to global efforts to address climate change, biodiversity loss, and ecosystem degradation, the transition to a circular economy (CE) has emerged as a key strategy for achieving sustainable development. Financial institutions, particularly banks, play a pivotal role in this transition by supporting companies through financial and legal frameworks, network development services, and advisory support, while also adopting internal sustainable practices. Given their central role in the CE, banks are also expected to enhance transparency by clearly communicating their CE initiatives and raising awareness. Despite this, CE disclosure (CED) practices among banks have received limited attention in academic literature. This study, through the lens of legitimacy theory, aims to address this gap by examining the level of CED in European banks and the impact of certain bank characteristics—such as size, age, Internet visibility, and internationalization—on the amount of CE information disseminated through their official websites. The econometric analysis, conducted on a sample of 107 European banks, reveals that size, Internet visibility, and internationalization positively influence the amount of CE information disclosed, while age has no significant effect. The findings enhance the knowledge of how banks manage and communicate their CE efforts, providing valuable insights for banks, policymakers, and standard setters.</p>\u0000 </div>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 3","pages":"3342-3354"},"PeriodicalIF":8.3,"publicationDate":"2025-01-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143919977","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 Supply Chain Efficiency: A Study on Chinese Enterprises 企业社会责任与供应链效率：基于中国企业的研究

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2025-01-22 DOI: 10.1002/csr.3129

Kai Zhang, Yijie Wang, Weikun Zhang, Dongyuan Liu

引用次数: 0

Impact of CEOs' Environmental Experience on Corporate Green Innovation ceo环境体验对企业绿色创新的影响

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2025-01-22 DOI: 10.1002/csr.3087

Dan Zhang, Bingxiang Li, Qiang Fu, Wei Tang, Taqdees Fatima

引用次数: 0

Unleashing Enviropreneurship Toward Innovation: Unraveling Frugal Innovation and Green Innovation Through Zero Waste Management in Circular Economy 释放创新的环境企业家精神：通过循环经济中的零废物管理揭示节俭创新和绿色创新

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2025-01-22 DOI: 10.1002/csr.3127

Dan Li, Chunling Gong, Maria Palazzo, Zahid Yousaf

{"title":"Unleashing Enviropreneurship Toward Innovation: Unraveling Frugal Innovation and Green Innovation Through Zero Waste Management in Circular Economy","authors":"Dan Li, Chunling Gong, Maria Palazzo, Zahid Yousaf","doi":"10.1002/csr.3127","DOIUrl":"https://doi.org/10.1002/csr.3127","url":null,"abstract":"<div>\u0000 \u0000 <p>Focused on human well-being and social responsibility, this study explores the complex relationships within sustainable entrepreneurship and explores whether enviropreneurship significantly impacts both frugal innovation and green innovation. The analysis also studies whether there are possible beneficial links between zero waste management, frugal innovation, and green innovation. Additionally, through assessing the level to which these items come together in sustainable strategic actions, the paper shows the correlation among two important topics: Enviropreneurship and zero waste management. The study explores at the relations between zero waste management and frugal innovation as well as green innovation, examining whether these aspects of innovation have a positive relationship with effective waste management techniques in the presences of enviropreneurship. The paper analyses interactions between enviropreneurship, frugal innovation and green innovation, and the mediation role of zero-waste management. A total of 273 managers in the manufacturing sector completed the survey and the results were analyzed applying SPSS 25.0 and structural equation modeling (SEM). The findings confirmed significant association among enviropreneurship, zero waste management, frugal innovation, and green innovation. Furthermore, findings also revealed that zero waste management have positive intervention role between enviropreneurship and frugal and green innovation.</p>\u0000 </div>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 3","pages":"3313-3323"},"PeriodicalIF":8.3,"publicationDate":"2025-01-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143919979","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

Board Characteristics and Stakeholder Engagement and ESG Performance: The Relevance of European Gender Parity 董事会特征、利益相关者参与和ESG绩效：欧洲性别平等的相关性

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2025-01-21 DOI: 10.1002/csr.3082

Alfredo Grau-Grau, Manuel Branco, Inmaculada Bel-Oms

{"title":"Board Characteristics and Stakeholder Engagement and ESG Performance: The Relevance of European Gender Parity","authors":"Alfredo Grau-Grau, Manuel Branco, Inmaculada Bel-Oms","doi":"10.1002/csr.3082","DOIUrl":"https://doi.org/10.1002/csr.3082","url":null,"abstract":"<p>The main goal of this study is to explore the effect of country-level gender parity with a board characteristics and stakeholder engagement on ESG performance in sustainable companies. The sample comprises 940 sustainable international sustainable firm-year observations from the following 13 countries: Denmark, Finland, France, Germany, Ireland, Italy, Netherlands, Norway, Portugal, Spain, Sweden, Switzerland, and United Kingdom for the period 2013–2022. The results provide evidence that country-level gender parity moderate negatively the effect of board gender diversity and busy directors on boards and ESG performance. Furthermore, the findings also show that country-level gender parity moderate positively the effect of stakeholder engagement and ESG performance. When the ESG performance is separate in the three pillars, the results find that country-level gender parity moderate negatively the effect of board gender diversity and busy directors on boards and governance performance while this effect is positively in the association between stakeholder engagement and governance performance. These results suggest that the governance pillar influence notably in the ESG performance. This study contributes to the scant research exploring the variation in the relationships between boards of directors' characteristics and ESG performance by focusing on one seldom explored of such sources, gender parity.</p>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 3","pages":"3193-3209"},"PeriodicalIF":8.3,"publicationDate":"2025-01-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/csr.3082","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143919994","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