Corporate Social Responsibility and Environmental Management最新文献_第8页

Seaweed Aquaculture for Carbon Farming: An Assessment Under the EU's QU.A.L.ITY (Quantification, Additionality, Long-Term Storage, Sustainability) Framework 海藻养殖用于碳农业：欧盟QU.A.L.ITY（量化、附加性、长期储存、可持续性）框架下的评估

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2025-01-16 DOI: 10.1002/csr.3098

Adam D. Hughes, Jeffrey Fedenko, Alasdair O'Dell, Hayley Swanlund

{"title":"Seaweed Aquaculture for Carbon Farming: An Assessment Under the EU's QU.A.L.ITY (Quantification, Additionality, Long-Term Storage, Sustainability) Framework","authors":"Adam D. Hughes, Jeffrey Fedenko, Alasdair O'Dell, Hayley Swanlund","doi":"10.1002/csr.3098","DOIUrl":"https://doi.org/10.1002/csr.3098","url":null,"abstract":"<p>There is growing interest in establishing a seaweed farming industry in Europe, and this industry has the potential for being a mechanism for atmospheric carbon dioxide removal (CDR). The EU recognises the potential of CDR to help meet climate change targets, but also acknowledges the importance of creating credible markets for CDR ecosystem services (ES) through voluntary carbon markets to promote sustainable investment and to avoid claims of greenwashing. In response to this, the EU has proposed a framework (termed QU.A.L.ITY) for the establishment of CDR certification schemes, based on the four criteria of quantifiable, additionality, long-term storage and overall sustainability. While seaweed aquaculture holds potential for CDR and could meet the QU.A.L.ITY criteria on a generic level, specific projects face hurdles in data collection, standardized methodologies, sediment protection regulations, and applicability of the taxonomy. Robust certification frameworks like the EU's are crucial to avoid greenwashing and ensure credible climate action through seaweed CDR.</p>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 3","pages":"3078-3087"},"PeriodicalIF":8.3,"publicationDate":"2025-01-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/csr.3098","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143919532","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

Innovative Sustainability Strategies and the Role of Digital Transformation in Organisations 创新的可持续发展战略和数字化转型在组织中的作用

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2025-01-16 DOI: 10.1002/csr.3123

Luzia Arantes, João J. Ferreira

引用次数: 0

How (Not) to Measure Companies' Climate Transition Risk: A Framework and Categorized Literature Review 如何（不）衡量企业的气候转型风险：一个框架和分类文献综述

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2025-01-15 DOI: 10.1002/csr.3094

Philip Fliegel

{"title":"How (Not) to Measure Companies' Climate Transition Risk: A Framework and Categorized Literature Review","authors":"Philip Fliegel","doi":"10.1002/csr.3094","DOIUrl":"https://doi.org/10.1002/csr.3094","url":null,"abstract":"<p>The climate transition is increasingly acknowledged as a major risk driver for companies, financial institutions, and investors. At the same time, there is widespread confusion about how to best measure climate transition risk, since different measurements lead to significantly different risk profiles. I show empirically that, to date, the two most common proxies for climate transition risk are CO<sub>2</sub> and E(SG) score data. I further contribute to the transition risk literature by proposing a comprehensive 10-category framework, specifically tailored toward assessing climate transition risk proxies. I apply the framework by executing the first category-led literature review on the quality of both CO<sub>2</sub> data and E-scores as proxies for climate transition risk. I find that both data types are dynamic and strong in terms of granularity as well as usability; but have shortcomings across a multitude of categories: bias, availability, comparability, the backward-looking nature of the metrics, and transition risk specificity being the most severe issues. I urge scholars to reflect on these shortcomings as they could significantly distort results. As a minimum, scholars should test for the robustness of their results when relying solely on ESG or CO<sub>2</sub> data to classify transition risk. Therefore, I propose both within and between transition risk metric robustness tests, which are not yet commonly used in the literature. I close by introducing and discussing alternative proxies for climate transition risk, such as EU taxonomy alignment, sector/technology classifications, or innovative combinations of risk metrics. I argue that scholars should consider these alternatives since they are potentially less biased, more specific to transition risk, comparable, and available. I thereby contribute to a better measurement of companies' transition risk, which is a key prerequisite for accurately managing and correctly pricing climate transition risk.</p>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 3","pages":"3049-3077"},"PeriodicalIF":8.3,"publicationDate":"2025-01-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/csr.3094","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143919615","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 Effect of Social CSR on Labor Investment Decisions: Theory and International Evidence 社会企业社会责任对劳动力投资决策的影响：理论与国际证据

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2025-01-14 DOI: 10.1002/csr.3109

Rafael Palmeira, Julio Pindado

引用次数: 0

Decoupling in Sustainability Reporting: A Systematic Literature Review 可持续发展报告的解耦：系统文献综述

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2025-01-13 DOI: 10.1002/csr.3114

Catarina Cepêda, Albertina Paula Monteiro, Beatriz Aibar-Guzmán

{"title":"Decoupling in Sustainability Reporting: A Systematic Literature Review","authors":"Catarina Cepêda, Albertina Paula Monteiro, Beatriz Aibar-Guzmán","doi":"10.1002/csr.3114","DOIUrl":"https://doi.org/10.1002/csr.3114","url":null,"abstract":"<p>Decoupling in sustainability reporting raises concerns about the credibility of sustainability disclosures. This study conducts a bibliometric review of 74 articles from 44 journals indexed in the Web of Science up to 2023, tracking key trends. The findings reveal two phases in research: an erratic growth from 2012 to 2017, followed by a surge from 2018 to 2023, with almost half of the publications in the last two years. Regulatory frameworks, particularly Directive 2014/95/EU, have notably influenced decoupling practises. Researchers use different proxies to measure decoupling, diverse theoretical lenses and empirical approaches, with China emerging as the most studied country. This study identifies five main research streams: characterisation, drivers, mitigating factors, impacts, and alternative views. Complementary analysis of recent publications confirms this trend, with the largest number of articles being published in 2024. The study contributes to the debate on the implications of decoupling for corporate transparency and accountability.</p>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 3","pages":"2988-3007"},"PeriodicalIF":8.3,"publicationDate":"2025-01-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/csr.3114","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143919844","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

Managing Organisational Changes for Collaboration Between Stakeholders in Sustainable Public Procurement 管理组织变革，促进可持续公共采购中利益相关者之间的合作

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2025-01-13 DOI: 10.1002/csr.3117

Felippe Santos, Per Hilletofth, Robin von Haartman

{"title":"Managing Organisational Changes for Collaboration Between Stakeholders in Sustainable Public Procurement","authors":"Felippe Santos, Per Hilletofth, Robin von Haartman","doi":"10.1002/csr.3117","DOIUrl":"https://doi.org/10.1002/csr.3117","url":null,"abstract":"<p>Sustainable public procurement (SPP) has been incorporating sustainability issues into commercial relationships between governments and businesses. SPP implementation can be undertaken with the support of organisational changes. Research has highlighted the role of stakeholders' collaboration in driving changes for SPP. However, there is limited understanding of the forces fostering and blocking the implementation of collaboration. This paper analyses drivers for and barriers to implementing collaboration in SPP, based on semi-structured interviews with SPP practitioners from different world regions (Brazil and Sweden). This paper provides a catalogue of forces influencing organisational changes towards collaboration in SPP (categorised into internal, connecting-protagonist, connecting-supporting and external), including 23 drivers, 40 barriers and 24 strategies to overcome such barriers. This paper also proposes an understanding of how organisational changes for collaboration are interconnected with changes for implementing SPP. Organisational changes for SPP must be understood as multiple and composite instead of single and monolithic.</p>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 3","pages":"3008-3026"},"PeriodicalIF":8.3,"publicationDate":"2025-01-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/csr.3117","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143919845","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: The Involvement of Telecommunication Industry in the Road to Corporate Sustainability and Corporate Social Responsibility Commitment 更正：电信行业在企业可持续发展之路和企业社会责任承诺中的参与

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2025-01-13 DOI: 10.1002/csr.3119

引用次数: 0

Transforming Governance Into Social Value: The Critical Role of Board Culture Diversity and Anti-Corruption Policies in Affecting Corporate Social Performance in G20 Countries 将治理转化为社会价值：董事会文化多样性和反腐败政策对G20国家企业社会绩效的关键影响

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2025-01-12 DOI: 10.1002/csr.3097

Musa Ghazwani

{"title":"Transforming Governance Into Social Value: The Critical Role of Board Culture Diversity and Anti-Corruption Policies in Affecting Corporate Social Performance in G20 Countries","authors":"Musa Ghazwani","doi":"10.1002/csr.3097","DOIUrl":"https://doi.org/10.1002/csr.3097","url":null,"abstract":"<div>\u0000 \u0000 <p>This paper tends to examine the role of board cultural diversity (BCD) in affecting corporate social performance within G20 countries, centralizing on the interaction of BCD with global initiatives to curb corruption such as OECD convention, Global Compact and Global Reporting Initiative (GRI) standards. Using data extracted from Eikon for the period 2005–2022, this study focuses on different governance systems in both developed and non-developed G20 countries. Employing ordinary least squares (OLS), fixed-effects, and random-effects models, along with bootstrap standard errors and generalized method of moments, we analyze a comprehensive dataset to assess the impact of governance factors on social performance. The results reveal that BCD, OECD, the presence of anti-bribery and corruption policies, and United Nations Global Compact (UNGC) are significantly positively related to corporate social performance in OLS 1 and OLS2 models, with significantly different fixed-effects specifications. The outcomes assert that where BCD is related to corporate social performance, it is significantly context-dependent and influenced by the presence of effective anti-corruption strategies and commitment to international initiatives. The study highlights the complexity of governance influences on corporate social responsibility, emphasizing that diverse boards are most effective when embedded within effective governance framework that includes anti-corruption and sustainability commitments.</p>\u0000 </div>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 3","pages":"2964-2987"},"PeriodicalIF":8.3,"publicationDate":"2025-01-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143919411","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

Aligning Investment With Impact: Exploring Social Impact Bonds in Emerging Markets for Sustainable Development 调整投资与影响：探索社会影响债券在新兴市场的可持续发展

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2025-01-09 DOI: 10.1002/csr.3078

Cristina Velez-Valencia, Carolina Herrera-Cano, Maria Alejandra Gonzalez-Perez, Pilar Alvarez, Judith Vergara Garavito

{"title":"Aligning Investment With Impact: Exploring Social Impact Bonds in Emerging Markets for Sustainable Development","authors":"Cristina Velez-Valencia, Carolina Herrera-Cano, Maria Alejandra Gonzalez-Perez, Pilar Alvarez, Judith Vergara Garavito","doi":"10.1002/csr.3078","DOIUrl":"https://doi.org/10.1002/csr.3078","url":null,"abstract":"<div>\u0000 \u0000 <p>This article explores investor motivations and the contribution to sustainable development goals of social impact bonds (SIBs) in emerging markets. Through qualitative analysis of in-depth stakeholder interviews, we identified that SIB investors are primarily driven by organisational learning, social impact generation and strategic alignment with core business objectives rather than financial returns. Our findings reveal that SIBs offer a pathway for achieving corporate social responsibility (CSR) and environmental, social and governance (ESG) objectives by blending private investment with public goals. Drawing on signalling theory, we exhibit how SIBs serve as credible signals of institutional commitment to sustainable development. The study contributes to the literature by identifying the role of SIBs in fostering public–private partnerships via signalling and investors' approaches to environmental and social challenges in emerging economies. This research expands our understanding of SIBs' potential within the CSR and ESG framework and proposes practical implications for businesses seeking to enhance their sustainability impact.</p>\u0000 </div>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 3","pages":"2950-2963"},"PeriodicalIF":8.3,"publicationDate":"2025-01-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143919408","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

Mitigating Climate Policy Shocks Through Mergers and Acquisitions? An Empirical Investigation of International Oil and Gas Firms 通过并购缓解气候政策冲击？国际油气公司的实证研究

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2025-01-08 DOI: 10.1002/csr.3108

Yajie Chen, Chengchen Zhou, Dayong Zhang, Jun Xie, Shunsuke Managi

{"title":"Mitigating Climate Policy Shocks Through Mergers and Acquisitions? An Empirical Investigation of International Oil and Gas Firms","authors":"Yajie Chen, Chengchen Zhou, Dayong Zhang, Jun Xie, Shunsuke Managi","doi":"10.1002/csr.3108","DOIUrl":"https://doi.org/10.1002/csr.3108","url":null,"abstract":"<div>\u0000 \u0000 <p>Climate change and its related policies have significant impacts on energy industries, leading to a considerable number of stranded assets and poor financial performance. Using a global sample of 1147 listed oil and gas firms from 2000 to 2021, this paper investigates whether mergers and acquisitions (M&As) mitigate climate policy shocks, focusing on the consequential financial impacts. Taking the Paris Agreement as the major climate policy shock, we first confirm the negative impacts of climate policy on the financial performance of oil and gas firms, after which we demonstrate M&As can alleviate the adverse effects. Mechanism analysis reveals that the financial benefits of M&As are stronger in upstream firms, those with better corporate governance and sufficient cash flows. Firms in countries with high-level economic development and carbon risk can benefit from M&As. Furthermore, conglomerate M&As increased following the Paris Agreement, indicating that these energy firms responded to climate policy shocks through diversification. These findings can help us understand the global impacts of climate policies and have important implications for how the energy sector should respond to policy shocks.</p>\u0000 </div>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 3","pages":"2921-2949"},"PeriodicalIF":8.3,"publicationDate":"2025-01-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143919708","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