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

The Role of Social Initiatives in the Financial Success of Family Businesses 社会主动性在家族企业财务成功中的作用

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2025-01-07 DOI: 10.1002/csr.3093

Alicia Ramírez Orellana, Silvia Giralt Escobar, Cristina Blanco González-Tejero

{"title":"The Role of Social Initiatives in the Financial Success of Family Businesses","authors":"Alicia Ramírez Orellana, Silvia Giralt Escobar, Cristina Blanco González-Tejero","doi":"10.1002/csr.3093","DOIUrl":"https://doi.org/10.1002/csr.3093","url":null,"abstract":"<p>Sustainability and business success require ongoing analysis of variables that can impact the stability, efficiency, and evolution of family businesses. To this end, a study based on the environmental, social, and governmental (ESG) variables linked to financial performance was conducted on 93 publicly traded family businesses in the global retail and consumer markets sector in 2023, utilizing data from Thomson Reuters Eikon. Control variables, such as company size, number of employees, and indebtedness, were incorporated. The methodology employed involved a partial least squares structural equation modeling (PLS-SEM) using SmartPLS. This analysis underscores the importance of social initiatives in enhancing financial outcomes for family businesses in the retail and consumer markets sector above the rest of the selected key variables. The originality of this research lies in its distinctive focus on the social dimension as the primary factor influencing the financial outcomes of family businesses. By highlighting the importance of social initiatives, the study provides an empirical basis that enables academics and business leaders to consider key variables in business development. This facilitates the design of strategies centered on these elements, contributing to the advancement of knowledge in the management of family businesses and their long-term sustainability.</p>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 3","pages":"2865-2881"},"PeriodicalIF":8.3,"publicationDate":"2025-01-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/csr.3093","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143919359","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

Visual Expressions in Corporate Social Responsibility Reports: The Role of Minority Investors' Online Information Demand 企业社会责任报告中的视觉表达：中小投资者在线信息需求的作用

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2025-01-07 DOI: 10.1002/csr.3105

Hongfei Ruan, Yongzhi Du, Yinju Nie, Yi Xiang

{"title":"Visual Expressions in Corporate Social Responsibility Reports: The Role of Minority Investors' Online Information Demand","authors":"Hongfei Ruan, Yongzhi Du, Yinju Nie, Yi Xiang","doi":"10.1002/csr.3105","DOIUrl":"https://doi.org/10.1002/csr.3105","url":null,"abstract":"<div>\u0000 \u0000 <p>Corporate social responsibility (CSR) reports hold significant importance for firms to communicate with stakeholders. Previous studies have primarily emphasized the implications of verbal characteristics present in CSR reports, yet there exists a limited understanding on the distinct features of visual information in these reports. The paper integrates stakeholder salience theory and elaboration likelihood model to examine whether online information demand of minority investors in the unique online interactive platforms can prompt corporate visual expressions in their CSR reports. Additionally, we contend that the relationship between online information demand and visual expressions in CSR reports is accentuated when minority investors play a prominent role in a firm, yet attenuated when a firm provides more comprehensible and transparent information. Employing a hand-collected dataset of 1998 observations from publicly listed Chinese firms from 2009 to 2017, our empirical findings strongly support these arguments. Taken together, this research enhances our understandings of how and when firms respond to the increased collective salience of minority investors resulting from their online information demand by disclosing more visually oriented CSR reports.</p>\u0000 </div>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 3","pages":"2895-2920"},"PeriodicalIF":8.3,"publicationDate":"2025-01-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143919361","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

Private Commissions of Public Inquiry: Community Conflict and Multilayer Dissonance in the Mining Industry 公共调查的私人委员会：采矿业的社区冲突和多层不和谐

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2025-01-07 DOI: 10.1002/csr.3103

Jill Harris, Deanna Kemp, John R. Owen

引用次数: 0

Addressing Sustainability Footprint Disclosure for High Pollutant Firms in China and the US: The Roles of Firms Governance Structure, Financing Decisions, and Eco-Technology 中美高污染企业的可持续足迹披露：企业治理结构、融资决策和生态技术的作用

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2025-01-07 DOI: 10.1002/csr.3092

Andrew Osei Agyemang, Kong Yusheng, Abednego Osei

{"title":"Addressing Sustainability Footprint Disclosure for High Pollutant Firms in China and the US: The Roles of Firms Governance Structure, Financing Decisions, and Eco-Technology","authors":"Andrew Osei Agyemang, Kong Yusheng, Abednego Osei","doi":"10.1002/csr.3092","DOIUrl":"https://doi.org/10.1002/csr.3092","url":null,"abstract":"<div>\u0000 \u0000 <p>In a race toward a sustainable future, corporate actions speak louder than words but what drives firms to reveal their true environmental impact? This study uncovers how governance structures and financing decisions shape sustainability footprint disclosure (SFD) among high-pollutant manufacturing firms in China and the US while exploring the pivotal role of eco-technology in magnifying these effects. Drawing on agency and resource-based theories, we dissect governance into structural, diversity, and process attributes, analyzing data from 149 Chinese firms and 158 US firms from 2000 to 2022. We found robust evidence that, regarding the structural attributes board size and CEO duality positively influence SFD, whilst board independence negatively impacts on SFD. Moreover, the diversity attributes such as age diversity and gender diversity recorded a positive link with SFD whilst foreign nationals recorded a negative link with SFD. In addition, process attributes such as board meetings recorded a positive link with SFD whilst board tenure recorded a negative link with SFD. Financing decisions such as debt financing and equity finance are positively linked to SFD. Notably, eco-technology strengthens the relationship between governance, financing, and SFD. These findings highlight the vital role of corporate boards in shaping sustainability outcomes, offering key insights for policymakers to foster innovation and implement stringent environmental regulations that enhance governance and transparency.</p>\u0000 </div>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 2","pages":"2835-2858"},"PeriodicalIF":8.3,"publicationDate":"2025-01-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143555043","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 Sustainability Award Winners: Do They Communicate Their Environmental Performance Without Potential Greenwashing? 环境可持续发展奖得主：他们是否传达了他们的环境绩效而没有潜在的绿色清洗？

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2025-01-06 DOI: 10.1002/csr.3088

Luca Marrucci, Roberta Iovino, Fabio Iraldo

{"title":"Environmental Sustainability Award Winners: Do They Communicate Their Environmental Performance Without Potential Greenwashing?","authors":"Luca Marrucci, Roberta Iovino, Fabio Iraldo","doi":"10.1002/csr.3088","DOIUrl":"https://doi.org/10.1002/csr.3088","url":null,"abstract":"<p>Sustainability awards are often seen as a mark of credibility and can help companies attract new customers, investors and partners. However, there is some question as to whether the companies that win sustainability awards—and therefore who ought to be genuinely committed to sustainability—correctly communicate their environmental performances according to internationally recognised principles for the fair use of environmental labels and claims such as those set by ISO standards. This study examined the web communication practices of a sample of 100 Italian companies that had won a sustainability award. Our findings showed that, while most of these companies boasted their environmental performance in several ways, they did not always follow the above-mentioned communication principles. This suggests that companies need further training and education on how to communicate their environmental performance correctly and in a substantiated manner, thus preventing the risk of greenwashing.</p>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 2","pages":"2783-2794"},"PeriodicalIF":8.3,"publicationDate":"2025-01-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/csr.3088","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143554563","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

Board Capital and CEO Power Configurations to Promote ESG Performance: The Case of the European Banking Industry 董事会资本和CEO权力配置促进ESG绩效：以欧洲银行业为例

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2025-01-06 DOI: 10.1002/csr.3106

Nieves Remo-Diez, Cristina Mendaña-Cuervo, Mar Arenas-Parra

{"title":"Board Capital and CEO Power Configurations to Promote ESG Performance: The Case of the European Banking Industry","authors":"Nieves Remo-Diez, Cristina Mendaña-Cuervo, Mar Arenas-Parra","doi":"10.1002/csr.3106","DOIUrl":"https://doi.org/10.1002/csr.3106","url":null,"abstract":"<p>Board capital and CEOs are powerful actors in improving companies' ability to implement effective sustainability strategies, balance stakeholder interests, and align corporate governance with sustainable objectives. This ultimately leads to higher environmental, social, and governance (ESG) scores. This study explores the combined effect of board capital (specific skills, tenure, gender diversity, and affiliations) and CEO power (formal and informal) in achieving high ESG performance by linking resource dependence theory to complexity theory. Using a qualitative fuzzy-set comparative analysis and data on European banks from 2018 to 2020, we find that regardless of the CEO's formal power, banks need an informally powerful CEO or board members with important advisory capabilities for managers in their decision-making activities. In contrast, a powerful CEO, both formal and informal, reduces the effect of board capital in terms of ESG disclosures. The argument that “one size” does not fit all is confirmed. It offers valuable insights into strategic decision-makers and banking supervisory authorities when setting and monitoring guidelines for board composition.</p>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 2","pages":"2815-2834"},"PeriodicalIF":8.3,"publicationDate":"2025-01-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/csr.3106","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143554564","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

Driving Sustainable Business Practices With Carbon Accounting and Reporting: A Holistic Framework and Empirical Analysis 推动可持续商业实践与碳会计和报告：一个整体框架和实证分析

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2025-01-06 DOI: 10.1002/csr.3096

Nuri C. Onat, Jafar Mandouri, Murat Kucukvar, Adeeb A. Kutty, Ahmed A. Al-Muftah

{"title":"Driving Sustainable Business Practices With Carbon Accounting and Reporting: A Holistic Framework and Empirical Analysis","authors":"Nuri C. Onat, Jafar Mandouri, Murat Kucukvar, Adeeb A. Kutty, Ahmed A. Al-Muftah","doi":"10.1002/csr.3096","DOIUrl":"https://doi.org/10.1002/csr.3096","url":null,"abstract":"<div>\u0000 \u0000 <p>The pressing impacts of global climate change and the emergence of stringent carbon disclosure regulations put pressure on organizations to transform and account for their emissions, beyond operational boundaries and encompass upstream and downstream value chains. Current management literature, practices, and skills fall short of addressing the importance and contribution of carbon accounting and reporting (CAR) in adopting sustainable operations management practices. This paper aims to deliver comprehensive guidance for companies on the benefits of CAR in facilitating the transformation and adoption of sustainable business practices. We develop a holistic and inclusive framework encompassing “value” and “values” perspectives. The framework explores how these forces shape company strategy and illustrates how CAR can enhance sustainable operations management, resulting in sustainable business outcomes. We test our hypothesis through a real-world case of a public transportation services company by following the Greenhouse Gas (GHG) Protocol and Global Reporting Institute (GRI) reporting standards, demonstrating how comprehensive measurement, analysis, and reporting of carbon emissions linked to operational processes and value chains can transform firms. This transformation includes reducing environmental impacts, managing risks, strengthening stakeholder engagement, sharing value and responsibility within value chains, promoting technology adoption and innovation, and making well-informed decisions to improve the efficiency of products and services. As demonstrated in this research, CAR could significantly assist companies in strategically identifying emissions hotspots, establishing precise reduction targets, and aligning with environmental regulations and the United Nations Sustainable Development Goals.</p>\u0000 </div>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 2","pages":"2795-2814"},"PeriodicalIF":8.3,"publicationDate":"2025-01-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143554565","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

Linking Top Management Commitment and Circular Practice Through Human Resource Perspective: Do Diversity, Equity, and Inclusion (DEI) Make a Difference in Sustainability? 从人力资源的角度将高层管理承诺与循环实践联系起来：多样性、公平和包容（DEI）对可持续性有影响吗？

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2025-01-05 DOI: 10.1002/csr.3099

Yuanling Li, Yu Zhang, Andrea Appolloni, Junqi Liu

{"title":"Linking Top Management Commitment and Circular Practice Through Human Resource Perspective: Do Diversity, Equity, and Inclusion (DEI) Make a Difference in Sustainability?","authors":"Yuanling Li, Yu Zhang, Andrea Appolloni, Junqi Liu","doi":"10.1002/csr.3099","DOIUrl":"https://doi.org/10.1002/csr.3099","url":null,"abstract":"<div>\u0000 \u0000 <p>Based on the natural, social resource-based view, stakeholder theory, and complementary principles of justice, this study aimed to reveal the influence mechanism between top management circular commitment (TMCC) and circular economy practices (CEPs) through the perspective of human resource management (HRM) and diversity, equity, and inclusion (DEI). We have highlighted the role of the interplay between circular economy human resource management (CE-HRM) and DEI culture for the implementation of CEPs. We collected questionnaire data through surveys in Sichuan and Chongqing, China, and analyzed the hypotheses and conceptual model using structural equation modeling. We found that: (1). TMCC can positively influence CEPs. (2). TMCC can indirectly influence CEPs through CE-HRM, in which CE-HRM acts as partial mediation. (3). Diversity and inclusion culture, including labor law protection groups and the rainbow (LGBTQ+) group, shows significant moderating effects between TMCC and CE-HRM. Equity culture demonstrates significant moderating effects between CE-HRM and CEPs. This study not only delved into CE-HRM; it also incorporated DEI in CEPs for the first time. It provides new insights, supports complementary principles of justice for the interdependence between social and environmental sustainability, and breaks through the dearth of the Chinese context for DEI and LGBTQ+ research.</p>\u0000 </div>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 2","pages":"2746-2768"},"PeriodicalIF":8.3,"publicationDate":"2025-01-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143554784","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

Shared Governance and ESG Rating: Evidence From Korea 共享治理与ESG评级：来自韩国的证据

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2025-01-05 DOI: 10.1002/csr.3104

Hoje Jo, Hongmin Chun, Hakjoon Song

引用次数: 0

Sustainability Committee, External Assurance, and ESG Performance: Empirical Evidence From Banking Industry in Emerging Economies 可持续发展委员会、外部保证与ESG绩效：来自新兴经济体银行业的经验证据

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2025-01-05 DOI: 10.1002/csr.3095

Yunice Karina Tumewang, Taha Almarayeh, Esraa Alharasis

引用次数: 0