Corporate Social Responsibility and Environmental Management最新文献_第9页

How green transformational leadership drives environmental performance and firm performance? Empirical evidence from an emerging economy 绿色变革型领导力如何推动环境绩效和公司业绩？来自新兴经济体的经验证据

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2024-06-10 DOI: 10.1002/csr.2872

Thanh Tiep Le, Thoi Le Quan Chau, Lien Tran Thi Ngoc, Thanh Tran Tieu

{"title":"How green transformational leadership drives environmental performance and firm performance? Empirical evidence from an emerging economy","authors":"Thanh Tiep Le, Thoi Le Quan Chau, Lien Tran Thi Ngoc, Thanh Tran Tieu","doi":"10.1002/csr.2872","DOIUrl":"10.1002/csr.2872","url":null,"abstract":"This study attempted to inspect the influence of green transformational leadership (GTL) on the development of business performance (FP) and environmental performance (EP) in SMEs of Vietnam with a mediating of green innovation (GI). Besides, the current study evaluated the positive impact of GTL on green human resource management (GHRM) and green thinking (GT), and ultimately on GI. The study investigated the hypotheses supplied by 416 survey samples from managers and directors at SMEs using structural equation modeling. Our findings reveal that GTL significantly influences the three green criterias, GHRM, GT, and GI. It investigates the impact of green factors in the context of Vietnamese SMEs. Specifically, the uniqueness of this study lies in examining the mediating role of GI with respect to the link between GTL and EP, FP, to compare how the indirect effects of GTL on EP and FP differ under the same conditions. Besides, the finding highlights that businesses will benefit from continual GI regarding the environment, earnings, and corporate image. Thus, the implications arising from this study and related documents contribute to helping managers understand the needs and benefits of green factors, thereby prioritizing the transmission of green goals to employees via vision and mission, thereby creating a new cultural dimension that contributes to the natural environment's sustainability. Furthermore, managers are urged to recruit, inspire, and provide opportunities for green human resources to use their potential for enhancing green products and processes to build the business and contribute to the environment.","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"31 6","pages":"5504-5523"},"PeriodicalIF":8.3,"publicationDate":"2024-06-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141366071","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 drivers of nonfinancial disclosure quality: A systematic literature review analysis 非财务信息披露质量的驱动因素：系统性文献回顾分析

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2024-06-10 DOI: 10.1002/csr.2880

Pasquale Latella, Stefania Veltri

引用次数: 0

An opportunity or burden? Firms' engagement in poverty alleviation campaign under different business strategies 机遇还是负担？不同商业战略下的企业参与扶贫运动

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2024-06-06 DOI: 10.1002/csr.2876

Hailiang Zou, Ling Ouyang, Xiyuan Yang

{"title":"An opportunity or burden? Firms' engagement in poverty alleviation campaign under different business strategies","authors":"Hailiang Zou, Ling Ouyang, Xiyuan Yang","doi":"10.1002/csr.2876","DOIUrl":"10.1002/csr.2876","url":null,"abstract":"The government-initiated campaign for targeted poverty alleviation (TPA) not only affords corporations an opportunity to extend their presence into underdeveloped regions but also imposes a consequential burden upon them to contribute to ameliorating poverty. Firms' motivations in this endeavor are intricately linked to the alignment of their business strategies with the TPA activities. We posit that firms adopting a cost leadership approach are inclined to actively partake in poverty alleviation, due to a congruence between their strategic positioning and the activities intrinsic to poverty alleviation. And firms embracing a differentiation strategy are impelled by extrinsic pressures to engage in poverty alleviation, as they face heightened societal expectations regarding their involvement in such altruistic endeavors. Drawing from a dataset comprising Chinese listed firms from 2017 to 2020, our empirical findings bring to light a significant correlation between both cost leadership and differentiation strategies and firms' contributions to the TPA campaign. And, the impact of a cost leadership strategy on firms' involvement in poverty alleviation activities surpasses that of a differentiation strategy. This influence is further accentuated for firms contending with rivals pursuing a differentiated approach in the competitive landscape, which may block their way moving upmarket. Moreover, the nexus between a differentiation strategy and a firm's participation in poverty alleviation gains more strength where local government intervention in the economy is more pronounced. This study delves into the nuanced motivations that underpin firms' participation in the TPA campaign within the framework of business strategies, offering insights for both policymakers and business practitioners.","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"31 6","pages":"5482-5503"},"PeriodicalIF":8.3,"publicationDate":"2024-06-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141381178","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

How does organizational culture affect eco-innovation? Empirical evidence from the individual and organizational perspective 组织文化如何影响生态创新？来自个人和组织视角的经验证据

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2024-06-05 DOI: 10.1002/csr.2868

Zhao Shuliang, Zhang Rui, Li Qingjun

{"title":"How does organizational culture affect eco-innovation? Empirical evidence from the individual and organizational perspective","authors":"Zhao Shuliang, Zhang Rui, Li Qingjun","doi":"10.1002/csr.2868","DOIUrl":"10.1002/csr.2868","url":null,"abstract":"Eco-innovation is important for sustainable development and organizational culture is an endogenous factor that can affect eco-innovation. Different types of organizational culture can have differentiated effects on enterprise eco-innovation. This study aims to reveal the relationship between organizational culture and eco-innovation and analyze the mechanism of the influence of organizational culture on eco-innovation at the individual and organizational levels. Manufacturing firms in China are selected as the research sample, and structural equation modeling is used for the empirical analysis. Results show that adhocracy culture and clan culture have a positive impact on the eco-innovation of the firms, and green creativity and green absorptive capacity play a partial mediating role in the relationship. Moreover, hierarchy culture and market culture have no significant impact on the eco-innovation of the enterprises, but green creativity plays a complete intermediary role in the relationship between hierarchy culture and eco-innovation. Based on the conclusions, the management implications are discussed, and future research directions are outlined.","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"31 6","pages":"5466-5481"},"PeriodicalIF":8.3,"publicationDate":"2024-06-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141381788","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

Social media attention and corporate greenwashing: Evidence from China 社交媒体关注度与企业绿色营销：来自中国的证据

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2024-06-04 DOI: 10.1002/csr.2875

Jieyu Ren, Peng Wu, Liya Hou

{"title":"Social media attention and corporate greenwashing: Evidence from China","authors":"Jieyu Ren, Peng Wu, Liya Hou","doi":"10.1002/csr.2875","DOIUrl":"10.1002/csr.2875","url":null,"abstract":"This study examines the effect of social media attention on corporate greenwashing using a sample of Chinese A-share listed firms from 2011 to 2021. We find that social media attention increases corporate greenwashing, and the effect is more pronounced for firms with negative financial performance and those with violations, supporting the pressure hypothesis. Drawing on fraud triangle theory, which considers the interplay of pressure, opportunity, and rationalization, we also find that the pressure effect is more pronounced for firms with higher CEO power, greater information asymmetry, as well as firms located in regions with a gambling culture and non-state-owned firms. This indicates that firms are more inclined to greenwash when they perceive an opportunity and can rationalize this behavior. Furthermore, our heterogeneity analyses demonstrate that the pressure effect is more significant for firms located in regions characterized by higher marketization, firms operating in non-heavily polluting industries, and those that do not provide assured non-financial reports. This study contributes to the literature on the role of social media and determinants of corporate greenwashing, providing important implications for firms' sustainable development.","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"31 6","pages":"5446-5465"},"PeriodicalIF":8.3,"publicationDate":"2024-06-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141266390","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

Impact of entrepreneur's socioeconomic status on corporate environmental conduct and misconduct: The moderating role of family ownership 企业家的社会经济地位对企业环境行为和不当行为的影响：家族所有权的调节作用

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2024-06-03 DOI: 10.1002/csr.2873

Yuling Shi, Yapu Zhao, Wanming Chen, Qian Xu

引用次数: 0

Green innovation and financial performance. The role of R&D investments and ESG disclosure 绿色创新与财务业绩。研发投资和环境、社会和治理信息披露的作用

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2024-06-03 DOI: 10.1002/csr.2862

Raffaela Casciello, Rosalinda Santonastaso, Martina Prisco, Ilaria Martino

{"title":"Green innovation and financial performance. The role of R&D investments and ESG disclosure","authors":"Raffaela Casciello, Rosalinda Santonastaso, Martina Prisco, Ilaria Martino","doi":"10.1002/csr.2862","DOIUrl":"10.1002/csr.2862","url":null,"abstract":"This study investigates the effects of green innovation (GI) on financial performance under both accounting and market-based perspectives in European Union (EU) listed non-financial firms. In addition, this study explores whether the R&D investments and the Environmental, Social and Governance (ESG) disclosure play a mediating role over the association between GI and accounting-based and market-based financial performance, respectively. Based on a sample of 526 firms over the period 2012–2022, we find that GI is negatively associated with accounting-based financial performance and positively associated with market-based financial performance. We further find that GI impacts on accounting-based financial performance via the channel of R&D investments and on market-based financial performance via the channel of ESG disclosure. This study provides useful contributions to prior research by encouraging the adoption of an integrated perspective when evaluating potential effects of GI. This study can also assist managers in better preparing for the challenges of implementing GI by leveraging the ESG disclosure. It also advices to investors to carefully assess the more complex impact of GI on financial performance of the firm within their capital allocation decision-making process. In the same vein, it offers some insights to policy makers interested in facilitating the transition to a sustainable economy.","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"31 6","pages":"5372-5390"},"PeriodicalIF":8.3,"publicationDate":"2024-06-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141269730","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

Materiality analysis in sustainability reporting: Insights from large Spanish companies 可持续发展报告中的重要性分析：西班牙大型公司的启示

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2024-06-03 DOI: 10.1002/csr.2866

Nuria Padilla-Garrido, Francisco Aguado-Correa, Inmaculada Rabadán-Martín, José María López-Jiménez, Juan José de la Vega-Jiménez, Ignacio Peletier-Ribera

{"title":"Materiality analysis in sustainability reporting: Insights from large Spanish companies","authors":"Nuria Padilla-Garrido, Francisco Aguado-Correa, Inmaculada Rabadán-Martín, José María López-Jiménez, Juan José de la Vega-Jiménez, Ignacio Peletier-Ribera","doi":"10.1002/csr.2866","DOIUrl":"10.1002/csr.2866","url":null,"abstract":"Despite the significance of materiality, its implementation has been perceived as ambiguous, opaque, and heterogeneous. This study focuses on analyzing materiality reporting among companies that utilize GRI and are listed on the Spanish stock exchange between 2018 and 2021. First, it examines the disclosure of materiality analysis by introducing a materiality disclosure assessment index (MDA) and exploring its determinants. Additionally, it investigates the alignment of material topics with GRI Topic Standards, analyzing the cross-cutting nature of material topics. Our results indicate that MDA reached slightly over half of its maximum value. We found evidence that MDA is positively associated with membership in the IBEX 35, as well as with five out of the seven industries comprising the stock index. Furthermore, the years of disclosure experience in two industries significantly influenced MDA. Companies considered 20% of material topics as cross-cutting, while another 20% had no direct correspondence with GRI standards. This study builds upon previous empirical findings on GRI materiality disclosure and provides valuable insights for research, practice, and standard setting.","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"31 6","pages":"5391-5412"},"PeriodicalIF":8.3,"publicationDate":"2024-06-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/csr.2866","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141271261","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

Irresponsible to others but responsible to me: Testing employees' responses to external corporate social irresponsibility and internal corporate social responsibility 对他人不负责任，对自己负责：测试员工对外部企业社会责任和内部企业社会责任的反应

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2024-06-03 DOI: 10.1002/csr.2874

Cen April Yue, Baobao Song, Weiting Tao, Minjeong Kang

{"title":"Irresponsible to others but responsible to me: Testing employees' responses to external corporate social irresponsibility and internal corporate social responsibility","authors":"Cen April Yue, Baobao Song, Weiting Tao, Minjeong Kang","doi":"10.1002/csr.2874","DOIUrl":"10.1002/csr.2874","url":null,"abstract":"Drawing upon deonance theory and expectancy violation theory, we investigate how employees react when their companies engage in corporate social irresponsibility (CSiR) that harms external stakeholders who are not employees themselves. Furthermore, we introduce the concept of perceived internal corporate social responsibility (CSR), which refers to employees' perceptions of how organizational actions and policies benefit them personally. We developed a conceptual model that illustrates the joint influence of external CSiR and internal CSR on employees' perceptual, relational, and behavioral outcomes. An online survey with 417 full-time US employees revealed that employees tend to evaluate unethical corporate practices holistically, in the context of other factors, such as the company's moral character and internal CSR, rather than based on external immorality. Our study contributes to a deeper understanding of employee reactions to both CSR and CSiR, emphasizing the importance of organizations evaluating the broader ramifications of their unethical actions.","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"31 6","pages":"5427-5445"},"PeriodicalIF":8.3,"publicationDate":"2024-06-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141271014","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

Literature review of greenwashing research: State of the art 关于 "绿色清洗 "研究的文献综述：最新研究成果

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2024-06-02 DOI: 10.1002/csr.2842

Magdalena Zioło, Iwona Bąk, Anna Spoz

引用次数: 0