Corporate Social Responsibility and Environmental Management最新文献

{"title":"Human capital efficiency, corporate sustainability, and performance: Evidence from emerging economies","authors":"Yaser Saleh Al frijat,&nbsp;Ahmed A. Elamer","doi":"10.1002/csr.3013","DOIUrl":"https://doi.org/10.1002/csr.3013","url":null,"abstract":"<p>This study examines how corporate sustainability (CS) influences the relationship between human capital (HC) effectiveness and corporate performance (CP) in the context of emerging economies. Drawing on HC theories and CS, we employ partial least squares structural equation modeling (PLS-SEM) to analyze data from 94 industrial and service firms listed on the Amman Stock Exchange (ASE) between June and October 2022. Our findings reveal the dual role of HC, which not only directly influences CP but also significantly reinforces CS efforts. This research contributes to strategic management literature by highlighting the mediating role of CS in the HC-performance nexus. The results underscore the strategic value of HC in enhancing sustainable practices, which positively affect CP. These insights are particularly relevant for emerging economies, where understanding the role of HC can guide corporate strategies toward sustainable growth. Theoretical and practical implications are discussed, with a focus on the importance of HC development to promote resilience and support sustainability goals in emerging markets. Future research could explore these dynamics across other industries and regions.</p>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 2","pages":"1457-1472"},"PeriodicalIF":8.3,"publicationDate":"2024-10-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/csr.3013","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143555170","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}

{"title":"Corporate social responsibility and family firm performance: A meta-analytic review","authors":"Stephen Oduro,&nbsp;Rana Muhammad Umar,&nbsp;Alfredo De Massis,&nbsp;Leul Girma Haylemariam","doi":"10.1002/csr.3004","DOIUrl":"https://doi.org/10.1002/csr.3004","url":null,"abstract":"<p>Although corporate social responsibility (CSR) has received considerable attention in family firms, empirical findings on the CSR/family firm performance nexus are mixed and inconsistent. This meta-analytic review aims to clarify the mixed results by establishing the degree to which CSR influences family firm performance and to test the moderating effects of contextual and methodological factors. Integrating a sample of 85 studies published up to May 2023 with 152,265 observations and employing a psychometric meta-analysis through bivariate and meta-regression analyses, we find that the average effect of CSR on family firm performance is positive, though small (≤0.20). Our study further reveals that CSR is positively and significantly related to financial performance, innovation, reputation, and sustainability, but the impact on firm sustainability is the largest. Our moderation analysis shows that the relationship between CSR and family firm performance is moderated by contextual factors (i.e., family ownership concentration, firm size, stock exchange listing, culture, and rule of law) and methodological factors (i.e., publication type, data type, performance proxy, and study type). Theoretically, our study appears to be the foremost meta-analytic review on the CSR/family firm performance relationship, as previous meta-analyses have focused on the drivers of CSR in family firms. Practically, we demonstrate that family firms can leverage CSR as both a “failure-prevention” strategy (i.e., survival strategy) and a “success-inducing” strategy (competitive advantage).</p>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 2","pages":"1412-1443"},"PeriodicalIF":8.3,"publicationDate":"2024-10-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/csr.3004","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143555167","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}

{"title":"Factors affecting the quality of accounting disclosures provided in the annual reports for Jordanian firms","authors":"Manar Al-Mohareb,&nbsp;Herenia Gutiérrez Ponce,&nbsp;Julián Chamizo González","doi":"10.1002/csr.3025","DOIUrl":"https://doi.org/10.1002/csr.3025","url":null,"abstract":"<p>This study aims to cover the factors that affect Jordanian companies’ annual reports’ accounting disclosures within the country's regulatory framework. This study analyses the qualitative content of accounting disclosures in Jordanian service and manufacturing companies to ascertain whether Jordanian law affects the company's capacity to provide adequate disclosures to stakeholders and whether industry type affects disclosure quality. The content analysis results indicated that Jordanian firms are aware of the laws and regulations governing the preparation of annual reports. Still, corporate governance rules are insufficient. Furthermore, the results revealed that annual report preparers are committed to mandatory and voluntary but provide inadequate CSR disclosures. The findings showed that service firms outperform manufacturing companies in terms of paying attention to narrating events and taking action to reduce their impact. Multiple factors influence the quality of accounting disclosures in Jordan. As for a limitation, content analysis inherently involves some level of subjectivity in interpreting and coding data, which could introduce bias into the analysis. Nevertheless, conducting targeted studies on particular sectors within Jordan could yield valuable information regarding industry-specific disclosure procedures and obstacles, which could be a future study.</p>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 2","pages":"1444-1456"},"PeriodicalIF":8.3,"publicationDate":"2024-10-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1002/csr.3025","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143555168","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}

{"title":"Towards environmental disclosures: The role of intellectual capital","authors":"Akshita Arora,&nbsp;Ranjit Tiwari","doi":"10.1002/csr.3009","DOIUrl":"https://doi.org/10.1002/csr.3009","url":null,"abstract":"<p>The aim of our study is to investigate the impact of intellectual capital (IC) and its components such as human capital, structural capital, and capital employed on the environmental disclosures (ED) of a company. The IC has been measured using value-added intellectual coefficient (VAIC) and alternate value-added intellectual coefficient (A_VAIC). The study employs method of moments quantile regression (MM-QR) approach to examine the heterogeneous effects of ED within firms by extracting relevant data from ProwessIQ and Bloomberg databases. The findings of the study indicate that the relationship between ED and IC is concave implying that IC initially has a significant positive impact on ED but beyond a point, it produces negative impact. Further, it is noticed that IC's impact increases as we move from lower (25th) to higher quantile (75th), indicating that low values of IC have low impact on ED, whereas high values of IC have greater impact on ED. This is the first study to examine the impact of IC on ED. It also adds to the scarce literature on the new statistical technique of method of moments quantile regression.</p>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 2","pages":"1381-1392"},"PeriodicalIF":8.3,"publicationDate":"2024-10-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143555209","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}

{"title":"Navigating industrial performance: Impact of corporate social responsibility on sustainable development with moderation of reverse supply chain management","authors":"Huawei Tian,&nbsp;Thillai Raja Pertheban,&nbsp;Xuhui Han","doi":"10.1002/csr.3000","DOIUrl":"https://doi.org/10.1002/csr.3000","url":null,"abstract":"<p>Although several studies ensured the essentiality of corporate social responsibility (CSR) with respect to sustainable development (SD) from various domains, worldwide. Nonetheless, this study explores the nexus among CSR practices (i.e., social responsibility, environmental responsibility, employee responsibility, customer responsibility, supplier responsibility, and govt. rules &amp; regulation responsibility) on SD (i.e., social development, economic development, and environmental development) from the mainstream of Chinese industrial sector drawing on stakeholder theory. Second, this study investigates the moderating influence of reverse supply chain management (RSCM) to sense how these forces may impact the association between CSR and SD. After evaluation and by implementing a structural approach, the results affirmed the positive linkages between CSR and SD along with each CSR's dimension toward sustainable development. Finally, the study confirmed a positive connection of RSCM as a moderator between CSR and SD. Besides, certain implications are listed for the management along with shortcomings and future directions for academic scholars to extend studies for additional validation across the globe.</p>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 1","pages":"1346-1357"},"PeriodicalIF":8.3,"publicationDate":"2024-10-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143118675","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}

{"title":"Bank competition and ESG performance-evidence from Chinese listed firms","authors":"Danning Lu,&nbsp;Jing Yang","doi":"10.1002/csr.3007","DOIUrl":"https://doi.org/10.1002/csr.3007","url":null,"abstract":"<p>This study employs a two-way fixed effects model to investigate the influence of bank competition on ESG performance of local firms and its underlying mechanisms based on the geographical distribution of bank branches and firms. Our results show that the increased level of competition among banks contributes positively to the ESG performance of firms and the promotion effect is more prominent in small firms, young firms, and nonstate-owned firms. Industry heterogeneity analysis indicates that bank competition could be more beneficial for the sustainable development of low-pollution, low-tech industries, and industries that have a higher linkage with the financial industry. The mechanism analysis further reveals the mediating effect of financial constraints, green innovation, and moral hazards on firms' ESG performance. This study extends the existing understanding of the firm-level consequences of bank competition and sheds light on the financial development drivers of corporate ESG performance in emerging market countries.</p>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 1","pages":"1358-1377"},"PeriodicalIF":8.3,"publicationDate":"2024-10-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143118673","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}

{"title":"Values-based barriers and good practices in sustainability-oriented innovation management","authors":"Kiril Ivanov","doi":"10.1002/csr.3016","DOIUrl":"https://doi.org/10.1002/csr.3016","url":null,"abstract":"<p>Despite growing awareness of and interest in the role values play in innovation, a systematic overview and classification of recurrent barriers to the integration of stakeholder values in innovation activities are still lacking. A comprehensive overview of good practices to facilitate the management of values for sustainability-oriented innovation (SOI) is also missing. Due to conceptual confusion, different value frameworks and unsystematic evidence about effective practices, it is still difficult to manage values for SOI. The present study aims to bridge these gaps by gathering evidence from a comprehensive literature review and from expert interviews with 17 innovation specialists. It identifies 21 barriers and 28 good practices and classifies them according to the integrative, generative and directive functions of values. A conceptual model is proposed to explain how managing stakeholder values across the different dimensions of responsible innovation practice can facilitate SOI.</p>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 2","pages":"1393-1411"},"PeriodicalIF":8.3,"publicationDate":"2024-10-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143555210","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}

{"title":"When and how corporate social responsibility promotes innovation: A multi-level moderated mediation model","authors":"Byung-Jik Kim,&nbsp;Niels Van Quaquebeke,&nbsp;Youngkyun Chang,&nbsp;Tae-Hyun Kim","doi":"10.1002/csr.2984","DOIUrl":"https://doi.org/10.1002/csr.2984","url":null,"abstract":"<p>This study advances and tests a micro-foundations model that reveals when and how corporate social responsibility (CSR) will enhance organizational innovation. Challenging the prevalent assumption that CSR uniformly leads to positive outcomes, we posit that the impact of CSR on innovation is contingent upon the interplay between employee-level psychological processes and organizational-level factors. Specifically, we argue that under conditions of good internal organizational communication, CSR facilitates employees' intrinsic motivation. Then, this motivation can increase organizational-level innovation, but only if employees are also allowed to thrive, when they are psychologically empowered. We examine the multi-level model by utilizing a 4-wave, time-lagged data from one of the largest Korean commercial banks, featuring 2545 employees across 379 branches. The data consist of both survey data and centrally audited CSR data. The results of the analyses bolster our hypotheses, but also highlight unexpected backlash effects where CSR negatively affects organizational innovation. Our findings contribute to the CSR literature by unveiling the complex micro-level mechanisms and boundary conditions that shape the CSR-innovation relationship, thereby addressing the inconsistencies in previous research. Practically, our study suggests that managers should carefully align their CSR initiatives with internal communication strategies and employee empowerment practices to foster innovation. Failing to do so may inadvertently undermine the very outcomes CSR is intended to promote. These insights also speak to the ongoing debate on the role of CSR in driving organizational competitiveness and social impact, underlining the need for a more nuanced and contextualized understanding of CSR's effects. In sum, our results facilitate the integration of previously disparate literatures, while simultaneously also underlining that CSR efforts need to be orchestrated with other improvements if any innovation benefits are to be reaped.</p>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 1","pages":"1325-1345"},"PeriodicalIF":8.3,"publicationDate":"2024-10-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143118674","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}

{"title":"Doing good with flow: Unlocking brand passion through virtual CSR co-creation participation and immersive experiences","authors":"Danni Suo,&nbsp;Jiatong Dai,&nbsp;Siyu Gong","doi":"10.1002/csr.3023","DOIUrl":"https://doi.org/10.1002/csr.3023","url":null,"abstract":"<p>Advancements in social media technology have empowered brands to engage in virtual Corporate Social Responsibility (CSR) co-creation activities, which are crucial for CSR success and sustainability. Employing four scenario-based experimental studies (1049 samples in total) alongside analyses of variance (ANOVA) and regression methodologies, we investigate how virtual CSR co-creation activities impact consumer emotional reactions and branding behaviors. The SPSS software and the Process macro were used for data analysis. The results reveal that higher persistence (Study 1) and deeper participation (Study 2) in virtual CSR co-creation are more likely to enhance brand passion. Flow experience mediates the above positive relationship between virtual CSR co-creation and brand passion. Furthermore, when virtual CSR co-creation activities take place in private settings rather than public settings, the positive effects of consumers' participation persistence and depth on brand passion will be attenuated. This work advances the theoretical understanding of brand passion within the domain of virtual CSR co-creation. It provides new perspectives and practical implications for enhancing consumer-brand relationships through virtual CSR co-creation activities.</p>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 1","pages":"1309-1324"},"PeriodicalIF":8.3,"publicationDate":"2024-10-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143118055","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}

{"title":"Environmental, social, and governance evaluation for European small and medium enterprises: A multicriteria approach","authors":"Diana Barro,&nbsp;Marco Corazza,&nbsp;Gianni Filograsso","doi":"10.1002/csr.3018","DOIUrl":"https://doi.org/10.1002/csr.3018","url":null,"abstract":"<p>The exposure to environmental, social, and governance (ESG) risks can be effectively measured by companies to identify opportunities for long-term sustainable growth, along with the social and environmental impact. This process is crucial for listed small and medium-sized enterprises (SMEs) wanting additional support in their ESG transition, and for European SMEs it will be required by the implementation of the Corporate Sustainability Reporting Directive (CSRD), starting from 2026. In this contribution, we propose to apply a multicriteria decision aiding approach to assess the sustainability profiles of SMEs. The methodology, which allows the measurements of a firm's ESG efforts (ESGness), is applied to a sample of European-listed SMEs, controlling for potential sector-specific effects, in order to understand what is the situation on the ESG front, and to identify ESG leaders and laggards. The model can provide valuable information for the firm, and for a broad spectrum of stakeholders, including policymakers and investors. The obtained rankings show some degree of robustness across different model parameterizations. The benefits of voluntary disclosure of sustainability information are investigated under a prudential scoring framework.</p>","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"32 1","pages":"1291-1308"},"PeriodicalIF":8.3,"publicationDate":"2024-10-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"143117846","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}