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

Does the transparency of sustainability reports matter? A quantitative assessment 可持续发展报告的透明度重要吗？量化评估

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2024-08-21 DOI: 10.1002/csr.2926

Maria Chiara Demartini, Valentina Beretta, Anna Larisch

{"title":"Does the transparency of sustainability reports matter? A quantitative assessment","authors":"Maria Chiara Demartini, Valentina Beretta, Anna Larisch","doi":"10.1002/csr.2926","DOIUrl":"10.1002/csr.2926","url":null,"abstract":"Despite the recognized advantages of sustainability disclosure and transparency in reducing information asymmetries, the quality of sustainability reports often falls short. Measuring sustainability disclosure transparency is challenging due to its multidimensional nature, necessitating a comprehensive approach. Moreover, the impact of sustainability reporting transparency on firm performance remains ambiguous. Therefore, this study examines 177 reports from companies listed in the Dow Jones sustainability index (DJSI) World index, manually collecting information on transparency indicators and subdimensions. Grounded on the disclosure, clarity, and accuracy (DCA) framework introduced by Schnackenberg and Tomlinson, a factor analysis is conducted to construct the transparency index, followed by testing research hypotheses using a linear regression model via ordinary least squares (OLS). By providing a quantitative assessment of sustainability report transparency, this study investigates its influence on firm performance. Our findings support existing research linking firm performance to the transparency of sustainability reports. Surprisingly, contrary to expectations, our study reveals that increased transparency efforts are associated with lower firm performance.","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 1","pages":"18-43"},"PeriodicalIF":8.3,"publicationDate":"2024-08-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/csr.2926","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142175621","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

Digital platforms and the SDGs: A socio-eco-technical framework for SMEs based on cross-case analysis 数字平台与可持续发展目标：基于跨案例分析的中小企业社会生态技术框架

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2024-08-21 DOI: 10.1002/csr.2914

Carmen Isensee, Frank Teuteberg, Kai-Michael Griese

{"title":"Digital platforms and the SDGs: A socio-eco-technical framework for SMEs based on cross-case analysis","authors":"Carmen Isensee, Frank Teuteberg, Kai-Michael Griese","doi":"10.1002/csr.2914","DOIUrl":"10.1002/csr.2914","url":null,"abstract":"Managing the complex relationship between digitalization and sustainable development is a key challenge for many small and medium sized enterprises (SMEs). To understand strategies of forerunners in the field of digital platforms and platformization, this study performs a cross-case analysis of three sustainability-oriented SMEs employing multi-sided platforms operating in three sectors (wholesale, information and communication technology, and construction) in Germany. The integrated analysis framework draws from Belief-Action-Outcome theory, multi-sided platform strategies, and the sustainable development goals (SDG). The findings identify four platformization strategies and exemplarily specify contributions to SDG 2, 7, 8, 9, 12, 13, and 17. The proposed socio-eco-technical framework emphasizes linkages between an employed platformization strategy (technical system), the corporate culture (social system), the platform stakeholders and the SDGs (ecological system). A seven-step approach is proposed to motivate and facilitate the development and continuous improvement of platformization for sustainability in SMEs.","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 1","pages":"1-17"},"PeriodicalIF":8.3,"publicationDate":"2024-08-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/csr.2914","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142175618","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 impact of ownership structure on environmental performance in the G20 energy sector

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2024-08-21 DOI: 10.1002/csr.2941

Shaimaa Mursi Alghawwas, Noora Imad Aljabr

{"title":"The impact of ownership structure on environmental performance in the G20 energy sector","authors":"Shaimaa Mursi Alghawwas, Noora Imad Aljabr","doi":"10.1002/csr.2941","DOIUrl":"https://doi.org/10.1002/csr.2941","url":null,"abstract":"The relationship between ownership structure and environmental performance has long been a subject of debate in the literature. This study investigates the effects of various ownership characteristics on environmental performance within the energy sector firms of G20 countries. We hypothesize that ownership concentration, as well as institutional, government, and foreign ownership, are significantly associated with firms' environmental performance. Using a dataset of energy sector companies from 2018 to 2022, collected from the Thomson Reuters Eikon database, we employ multiple linear regression analysis to test our hypotheses. The results reveal that foreign ownership is significantly and positively related to environmental performance. In contrast, institutional ownership has a significant negative effect on environmental performance. We also find that the developed G20 countries have a stronger influence on the overall sample results compared to the developing G20 countries. These findings contribute to the ongoing debate on the role of ownership structure in shaping corporate environmental practices, with important implications for policymakers, regulators, and energy companies operating within the G20 context.","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 1","pages":"44-57"},"PeriodicalIF":8.3,"publicationDate":"2024-08-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143117520","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

Revisiting the relationship between ESG, institutional ownership, and corporate innovation: An efficiency perspective 重新审视环境、社会和公司治理、机构所有权与企业创新之间的关系：效率视角

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2024-08-17 DOI: 10.1002/csr.2937

Qiang Li, Minglai Li, Lin Zhang

{"title":"Revisiting the relationship between ESG, institutional ownership, and corporate innovation: An efficiency perspective","authors":"Qiang Li, Minglai Li, Lin Zhang","doi":"10.1002/csr.2937","DOIUrl":"https://doi.org/10.1002/csr.2937","url":null,"abstract":"This paper investigates how environmental, social, and governance (ESG) efficiency impacts corporate innovation, highlighting its role as a crucial indicator of resource utilization within firms. Analyzing data from A-share listed companies in China between 2009 and 2021, we find that ESG efficiency levels are positively correlated with corporate innovation outputs. This indicates that higher ESG efficiency contributes to greater innovation. Our result also reveals that the relationship between ESG efficiency and corporate innovation is moderated by the firm's ownership structure. Specifically, the negative moderating effects of ownership are more pronounced in regions with lower economic development or stringent environmental regulations. Technology-based firms are particularly affected, exhibiting greater vulnerability to these negative effects. These findings confirm that ESG efficiency is a significant mechanism linking ESG practices to enhanced innovation capabilities. By exploring both the efficiency aspects of ESG performance and the institutional factors influencing ESG-innovation dynamics, our study makes a notable contribution to the literature, offering new insights into how effective ESG practices can strategically drive innovation within firms.","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"31 6","pages":"6504-6525"},"PeriodicalIF":8.3,"publicationDate":"2024-08-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/csr.2937","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142588000","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 power of crowds: The effect of online platform interactions on greenwashing 群众的力量：网络平台互动对绿色清洗的影响

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2024-08-17 DOI: 10.1002/csr.2933

Hui Zheng, Jing Zhang

引用次数: 0

ESG and firm value: A hybrid literature review on cost of capital implications from Scopus database 环境、社会和公司价值：来自 Scopus 数据库的关于资本成本影响的混合文献综述

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2024-08-16 DOI: 10.1002/csr.2940

Massimo Postiglione, Cristian Carini, Alberto Falini

{"title":"ESG and firm value: A hybrid literature review on cost of capital implications from Scopus database","authors":"Massimo Postiglione, Cristian Carini, Alberto Falini","doi":"10.1002/csr.2940","DOIUrl":"10.1002/csr.2940","url":null,"abstract":"The relationship between ESG and firm value has been a relevant subject of study in recent years. We conducted a hybrid literature review to understand the literature's findings on this relationship and its implications in terms of cost of capital. First, a keyword co-occurrence analysis on a 122 ABS ranked journals articles selection from Scopus database was adopted to identify and investigate the main research fields of the current literature. Then a content analysis through the bibliographic coupling of the most globally cited contributions was made, defining a final sample of 50 articles obtained through a minimum threshold of at least 15 total global citations (TGCs). We found that studies on the cost of debt configuration are more aimed at determining the implications on firm value, while most contributions on the cost of equity focus on the assessment of the risk–return profile for the investor or the construction of an ESG portfolio. Furthermore, we found that most of the literature has a consensus view on the lack of transparency behind the ESG ratings and their construction methodology, stating that disagreement on ESG ratings not only limits the results of empirical analysis, but can also negatively affect firm value due to a higher level of uncertainty.","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"31 6","pages":"6457-6480"},"PeriodicalIF":8.3,"publicationDate":"2024-08-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/csr.2940","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142175609","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

Guiding organizations toward sustainable success: The strategic role of leadership in environmental corporate governance in the wine industry 引导组织走向可持续成功：领导力在葡萄酒业环境公司治理中的战略作用

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2024-08-15 DOI: 10.1002/csr.2925

Eduardo Sánchez-García, Johnny Vicente Montalvo-Falcón, Bartolomé Marco-Lajara, Javier Martínez-Falcó

{"title":"Guiding organizations toward sustainable success: The strategic role of leadership in environmental corporate governance in the wine industry","authors":"Eduardo Sánchez-García, Johnny Vicente Montalvo-Falcón, Bartolomé Marco-Lajara, Javier Martínez-Falcó","doi":"10.1002/csr.2925","DOIUrl":"10.1002/csr.2925","url":null,"abstract":"Our natural environment is suffering the consequences of the current highly dynamic and competitive social and economic conditions that force people and firms to mainly focus on economic outputs rather than in reducing their impact on the environment. In this context, environmentally aware leaders can play a key role in driving the development and implementation of sustainable practices within organizations, as well as the development an adequate organizational culture that promotes the engagement of its members. The objective of this research is to empirically evidence the influence of green transformational leadership on green performance, as well as the mediating role of green organizational culture and green engagement in this relationship. The results provide empirical evidence on the positive influence of green transformational leadership on green performance, as well as about the mediating variables raised, which has interesting practical, political and theoretical implications, related to the strategic management of firms, the promotion of environmental sustainability in corporate governance and industry standards, and the broader understanding of sustainable leadership in the academic sphere. Thus, this study provides a roadmap to embrace a leadership model that prioritizes environmental sustainability, advocating for a collective journey toward a sustainable future where leadership, culture, and commitment coalesce into a formidable force for environmental sustainability. It is concluded that there is a need for a paradigm shift where leadership integrates sustainability into the ethos of organizational culture.","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"31 6","pages":"6438-6456"},"PeriodicalIF":8.3,"publicationDate":"2024-08-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/csr.2925","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142175617","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

Enhancing sustainable fit between corporate social responsibility and innovation: Implications for firm performance 加强企业社会责任与创新之间的可持续配合：对企业绩效的影响

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2024-08-13 DOI: 10.1002/csr.2922

Adadu Michael Ushie, Xu Jiang, Adnan Ali, Qadeer Abdul

引用次数: 0

Family and nonfamily female directors' effect on CSR strategy 家族和非家族女性董事对企业社会责任战略的影响

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2024-08-12 DOI: 10.1002/csr.2930

Domenico Rocco Cambrea, Paolo Tenuta, Valeria Naciti

引用次数: 0

Examining the impact of green human resource management on green innovative work behavior: A multilevel analysis 研究绿色人力资源管理对绿色创新工作行为的影响：多层次分析

IF 8.3 2区管理学

Corporate Social Responsibility and Environmental Management Pub Date : 2024-08-12 DOI: 10.1002/csr.2932

Yi-Chun Huang, Tian-Jyun Gong, Li-Ting Shih

{"title":"Examining the impact of green human resource management on green innovative work behavior: A multilevel analysis","authors":"Yi-Chun Huang, Tian-Jyun Gong, Li-Ting Shih","doi":"10.1002/csr.2932","DOIUrl":"https://doi.org/10.1002/csr.2932","url":null,"abstract":"The significance of green human resource management (GHRM) practices in promoting employees' environmentally friendly behaviors and enhancing environmental performance is well-documented in current research. However, the impact of GHRM practices at the organizational level on the eco-conscious behaviors of individual employees remains unexplored. Moreover, scholarly attention to employees' green innovative work behavior (GIWB) has been limited. This study explores the novel concept of GIWB from a strategic human capital (SHC) perspective. Drawing on signaling theory, this study proposes that GHRM practices act as signals emphasizing the importance of environmental sustainability, which may influence GIWB at the individual level. This research aims to assess the effect of various GHRM practices on GIWB and to explore how unit-level GHRM practices moderate the relationship between an employee's creative personality (CP) and their GIWB, using social exchange theory (SET) as the guiding framework. Data were collected from 163 HR managers and plant supervisors and 815 employees within Taiwan's environmental protection sector and then analyzed using hierarchical linear modeling (HLM) techniques. The findings reveal that specific GHRM practices significantly enhance employees' GIWB. Furthermore, it demonstrates that aggregated GHRM practices moderate the relationship between CP and GIWB. These findings contribute to a deeper understanding of how signals from organizational GHRM practices can foster GIWB among individual employees.","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"31 6","pages":"6401-6418"},"PeriodicalIF":8.3,"publicationDate":"2024-08-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142588106","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