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

Floodlight or spotlight? Public attention and corporate social responsibility decoupling

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2024-08-29 DOI: 10.1002/csr.2950

Ling He, Shengdao Gan

{"title":"Floodlight or spotlight? Public attention and corporate social responsibility decoupling","authors":"Ling He, Shengdao Gan","doi":"10.1002/csr.2950","DOIUrl":"https://doi.org/10.1002/csr.2950","url":null,"abstract":"Recently, there has been a surge of criticism against corporate social responsibility (CSR) decoupling due to its detrimental implications for both business and society. Thus, reducing this disconnect and fostering the consistency between firms' talk and walk has become an urgent priority. We employ a fixed-effects model to examine the impact of public attention on CSR decoupling using 5633 annual observations from Chinese A-share listed firms spanning 2011–2020. Our results show that firms subjected to heightened public attention tend to engage less in CSR decoupling. Further dividing into “greenwashing” and “brownwashing” types, we discover that public attention significantly curbs the occurrence of “greenwashing” decoupling. Channel tests indicate that public attention effectively inhabits CSR decoupling through information and supervision channels. We also document that a lower level of CSR decoupling for firms with intensive public attention results in lower reputational crisis and superior financial performance, highlighting the benefits of aligning CSR talk with CSR walk. These findings provide evidence supporting the imperative role of public oversight in curbing corporate misconduct and contribute to the ongoing scholarly debate on CSR decoupling.","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 1","pages":"212-233"},"PeriodicalIF":8.3,"publicationDate":"2024-08-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143120395","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

Mandatory disclosure and corporate ESG performance: Evidence from China's “explanation for nondisclosure” requirement

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2024-08-29 DOI: 10.1002/csr.2944

Longsheng Wu, Siyao Liu, Lingli Qi, Deqin Lin

{"title":"Mandatory disclosure and corporate ESG performance: Evidence from China's “explanation for nondisclosure” requirement","authors":"Longsheng Wu, Siyao Liu, Lingli Qi, Deqin Lin","doi":"10.1002/csr.2944","DOIUrl":"https://doi.org/10.1002/csr.2944","url":null,"abstract":"This paper examines the impact of mandatory disclosure requirement on corporate environmental, social, and governance (ESG) performance, specifically within the framework of China's “Dual-Carbon” targets. Utilizing data on ESG performance of nonfinancial companies listed in mainland China from 2013 to 2021 and the implementation of the “explanation for nondisclosure” requirement by the Hong Kong Exchanges and Clearing Limited (HKEX) in 2016 as a quasi-experiment, this study employs a difference-in-difference approach for empirical analysis. The findings reveal that the implementation of “explanation for nondisclosure” requirement has resulted in an average increase of 0.57 points in the ESG performance scores of corporations. Mechanism analysis indicates that this requirement promotes ESG performance by curbing corporate managerial myopia and enhancing the quality of internal controls. Further analysis using a triple difference model (DDD) reveals that the impact of the “explanation for nondisclosure” requirement is more pronounced for companies in heavily polluting industries. These findings are significant for understanding the role of mandatory ESG disclosure policies in promoting corporate green transformation and sustainable development. The results not only empirically support the advancement toward China's “Dual-Carbon” goals but also offer insights for global policymakers in similar regulatory environments. Additionally, this study underscores the pivotal role of regulatory frameworks in aligning corporate strategies with global sustainability objectives.","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 1","pages":"176-191"},"PeriodicalIF":8.3,"publicationDate":"2024-08-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143120352","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

Information interactions on social media platforms and the quality of corporate social responsibility disclosure: Evidence from Chinese listed firms

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2024-08-29 DOI: 10.1002/csr.2954

Zhiyong Niu, Chen Wang, Chunyan Wang, Xiaowei Wang, Ziyi Zhu

{"title":"Information interactions on social media platforms and the quality of corporate social responsibility disclosure: Evidence from Chinese listed firms","authors":"Zhiyong Niu, Chen Wang, Chunyan Wang, Xiaowei Wang, Ziyi Zhu","doi":"10.1002/csr.2954","DOIUrl":"https://doi.org/10.1002/csr.2954","url":null,"abstract":"The public pay special attention on the disclosure of corporate social responsibility (CSR) nowadays, and how to improve the quality of corporate social responsibility information disclosure and analyze its influencing factors has been the focus of theoretical and practical circles. This study aims to analyze how the information interactions on social media platform affect CSR disclosure quality by using the data of East Money Guba Stock Forum from 2010 to 2021 in China. This paper shows that the information interactions from investors on social media platform can significantly improve the CSR disclosure quality. The result is more pronounced when the online information topics were related with CSR and contained negative sentiment. In addition, we found that the positive relationship between information interactions and CSR disclosure quality is positively moderated by market competition and managerial shareholder, however, the positive relationship is weakened in state-owned enterprises (SOEs). These findings are robust to using alternative tests. Finally, our analysis confirms that social media information interactions affect CSR disclosure quality by improving information disclosure and corporate governance quality. This study enriches the relevant literature on the economic consequences of social media in emerging markets and provides relevant implications to better drive the CSR disclosure of enterprises. These findings have important implications for policymakers.","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 1","pages":"234-252"},"PeriodicalIF":8.3,"publicationDate":"2024-08-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143120396","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

Design and evaluation of a blockchain-based system for increasing customer engagement in circular economy 设计和评估基于区块链的系统，提高循环经济中的客户参与度

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2024-08-28 DOI: 10.1002/csr.2948

Roberto Cerchione

{"title":"Design and evaluation of a blockchain-based system for increasing customer engagement in circular economy","authors":"Roberto Cerchione","doi":"10.1002/csr.2948","DOIUrl":"10.1002/csr.2948","url":null,"abstract":"The purpose of this study is to design, develop and evaluate a blockchain platform in the field of circular economy (CE). To achieve this aim, the research demonstrates the feasibility of designing a decentralised architecture and prototyping a distributed system to increase customer engagement in the transition toward CE. Building on previous research and leveraging on the design science research approach, the paper identifies the technical and managerial issues that must be addressed to adopt blockchain as an enabling technology in the CE domain. More in details, starting with the identification of circular sharing economy (CSE) processes, a conceptual framework was designed to evaluate how blockchain implementation has the potential to enhance the role of customers involved in CSE processes. As for the practical implications, the suggested conceptual framework reduces the knowledge gap between blockchain developers and corporate social responsibility specialists. To bridge the gap, it identifies future directions and practical guidelines for designing and implementing blockchain to support the digital and sustainable innovation of more circular firms and supply chains.","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 1","pages":"160-175"},"PeriodicalIF":8.3,"publicationDate":"2024-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/csr.2948","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142175604","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

Corporate environmentalism and value creation: Investigating the role of shared independent directors in green technology adoption and financial performance

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2024-08-28 DOI: 10.1002/csr.2935

Jalal Khan, Wu Fengyun, Arshad Fawad

{"title":"Corporate environmentalism and value creation: Investigating the role of shared independent directors in green technology adoption and financial performance","authors":"Jalal Khan, Wu Fengyun, Arshad Fawad","doi":"10.1002/csr.2935","DOIUrl":"https://doi.org/10.1002/csr.2935","url":null,"abstract":"Using social network theory and resource dependence theory, this study undercovers whether independent directors' interlocks contribute directly to the corporate financial performance of Chinese firms or indirectly through green technology innovation. Furthermore, we scrutinize how the environmental protection management system affects the path between independent directors' interlocks and green technology innovation. Using a sample of 4902 listed firms in China over the period of 2010–2022, the results indicate that firms possess interlocks through their independent directors play a crucial role in fostering performance and developing low-carbon technologies. With an environmental protection management system, the impact of the independent directors' interlocks on corporate green technology innovation is stronger, indicating the significant role of corporate internal environmental context. This study offers practical implications for firms and policymakers by demonstrating how independent director interlocks can simultaneously advance corporate and national economic and environmental objectives.","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 1","pages":"118-137"},"PeriodicalIF":8.3,"publicationDate":"2024-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143120045","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 moderating role of investor sentiments between sustainability reporting and firm reputation. Evidence from Chinese listed firms

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2024-08-28 DOI: 10.1002/csr.2943

Zain Ul Abideen

{"title":"The moderating role of investor sentiments between sustainability reporting and firm reputation. Evidence from Chinese listed firms","authors":"Zain Ul Abideen","doi":"10.1002/csr.2943","DOIUrl":"https://doi.org/10.1002/csr.2943","url":null,"abstract":"This study explores the relationship between sustainability reporting, investor sentiments, and firm reputation in the Chinese stock market. Utilizing panel data from 2018 to 2023 on non-financial A-share firms in China, this study employs OLS regression and advanced techniques to ensure robustness, including tests for heteroskedasticity and addressing endogeneity concerns through 2SLS, and potentially the two-step GMM approach. Analysis exhibits a positive relationship between sustainability reporting, investor sentiments, and firm reputation. Strong sustainability practices correlate with more positive investor sentiment and enhanced firm reputation, aligning with sustainable development principles. Limitations include the restricted data timeframe, suggesting broader insights could be gained by extending the analysis period. Additionally, the study's focus on brand equity as a metric for reputation may overlook other facets. Future research could explore alternative reputation metrics and measurement methods. Integrating environmental, social, and governance reporting into corporate strategies can drive long-term value creation and sustainable development, offering actionable insights for policymakers, investors, and corporate decision-makers. This study contributes unique insights into how sustainability reporting influences investor sentiment and firm reputation within the Chinese stock market context, leveraging the SR framework and focusing on firms in China, thus providing valuable perspectives on a dynamic market.","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 1","pages":"138-159"},"PeriodicalIF":8.3,"publicationDate":"2024-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143120046","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 in the era of government subsidies: A novel empirical perspective on market competitiveness

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2024-08-27 DOI: 10.1002/csr.2938

Adnan Khurshid, Javier Cifuentes-Faura, Ying Hongbin, Sardar Fawad Saleem

{"title":"Corporate social responsibility in the era of government subsidies: A novel empirical perspective on market competitiveness","authors":"Adnan Khurshid, Javier Cifuentes-Faura, Ying Hongbin, Sardar Fawad Saleem","doi":"10.1002/csr.2938","DOIUrl":"https://doi.org/10.1002/csr.2938","url":null,"abstract":"Corporate social responsibility (CSR) is essential for businesses as it builds reputation and stakeholder trust, drives innovation, and contributes to social welfare. This study evaluates the impact of government support on CSR under various scenarios, using a dataset of 98 listed companies from Bangladesh and 111 from China between 2011 and 2023. Theoretical links are established by constructing a model representing an oligopolistic market of privately owned firms. The results suggest that the introduction of government support motivates private firms to comply with social obligations. This theoretical claim is supported by product market competition, which acts as an intermediary. The effect is evident across the whole lifespan of the firm. Furthermore, the correlation is stronger concerning competitive industries, businesses without political ties, and low- and medium-size government subsidies. The results also show that the main channel through which government subsidies affect CSR is product market competition; however, the evidence is country-specific. This suggests that the efficient allocation of financial resources is of great importance in this situation.","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 1","pages":"102-117"},"PeriodicalIF":8.3,"publicationDate":"2024-08-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143119981","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

Environmental performance: A systematic review of literature and directions for future studies 环境绩效：文献系统回顾与未来研究方向

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2024-08-24 DOI: 10.1002/csr.2931

Charlotte Adjanor-Doku, Florence Yaa Ellis, Emmanuel Affum-Osei

引用次数: 0

The overall sustainability index (OSI): A suitable way to measure the sustainability of electrical industry in Italy 总体可持续性指数（OSI）：衡量意大利电气行业可持续性的合适方法

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2024-08-24 DOI: 10.1002/csr.2934

Paola Carrabba, Laura Maria Padovani, Barbara Di Giovanni

{"title":"The overall sustainability index (OSI): A suitable way to measure the sustainability of electrical industry in Italy","authors":"Paola Carrabba, Laura Maria Padovani, Barbara Di Giovanni","doi":"10.1002/csr.2934","DOIUrl":"10.1002/csr.2934","url":null,"abstract":"The objective of this research is to develop a comprehensive and effective quantitative method to measure the overall sustainability performance of electric companies in Italy. Due to the vast diversity of the sustainability issues, many methods have been developed to measure the sustainability performance of companies, but with results that are, in our opinion, not fully satisfactory, either because they are difficult to apply or because they only cover some of the sustainability aspects. In an attempt to overcome these shortcomings, we have applied a methodology to meet the requirements of our research, on the basis of its high versatility (https://lab24.ilsole24ore.com/qualita-della-vita/). The analysis was carried out on the 12 largest Italian electricity companies, by calculating the overall sustainability index (OSI) for the years 2020 and 2021, taking into account 56 different indicators, chosen from those made available by the Global Reporting Initiative (GRI) for corporate sustainability reporting. For a more comprehensive evaluation of the sustainability performance of the electricity companies, selected indicators were chosen from all the three pillars of sustainability (economic, environmental, social). The OSI results of this research have allowed to highlight the critical points of the corporate reporting systems on sustainability providing valuable indications on the targets achieved and achievable in view of the European Commission's Green Deal 2050. This work also highlighted the strengths and weaknesses of the method.","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 1","pages":"88-101"},"PeriodicalIF":8.3,"publicationDate":"2024-08-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/csr.2934","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142175607","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

Does corporate social responsibility and environmental governance drive green innovation? 企业社会责任和环境治理能否推动绿色创新？

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2024-08-22 DOI: 10.1002/csr.2942

Adnan Khurshid, Ying Hongbin, Javier Cifuentes-Faura, Sardar Fawad Saleem

{"title":"Does corporate social responsibility and environmental governance drive green innovation?","authors":"Adnan Khurshid, Ying Hongbin, Javier Cifuentes-Faura, Sardar Fawad Saleem","doi":"10.1002/csr.2942","DOIUrl":"10.1002/csr.2942","url":null,"abstract":"In a phase of environmental awareness, corporate social responsibility (CSR) and environmental governance's (EG) involvement in green innovation (GI) is a subject of growing significance. Therefore, the objective of this study is to assess the extent of environmental degradation that can be ascribed to the corporations listed on the Karachi Stock Exchange. This study examines the detailed connection between CSR, EG, and GI within the context of ecologically sustainable development led by innovation. The data encompassing the years 2011 to 2020 are employed for this analysis. The findings indicate that the adoption of CSR initiatives by heavily polluting businesses significantly boosts their capacity for innovation. The positive effect is further enhanced by robust EG, particularly in the short term. The findings further suggest that CSR has a moderate influence on innovation within privately owned companies and those that primarily focus on addressing less severe environmental concerns. In contrast, CSR exhibits a more pronounced influence in state-owned enterprises that face more substantial environmental challenges. The findings offer significant perspectives for businesses, policymakers, and scholars, thereby promoting sustainability and enabling eco-friendly innovation in contaminated environments.","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 1","pages":"58-70"},"PeriodicalIF":8.3,"publicationDate":"2024-08-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142175606","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