Corporate Social Responsibility and Environmental Management最新文献

The use of corporate social responsibility in response to product‐harm crisis: How do stock market reactions matter? 利用企业社会责任应对产品危害危机：股市反应有何影响？

Corporate Social Responsibility and Environmental Management Pub Date : 2024-02-12 DOI: 10.1002/csr.2739

Zhe Ouyang, Xiaojiao Wang, Yang Liu

引用次数: 0

Corporate governance and corporate social responsibility: Evidence from directors' and officers' liability insurance 公司治理与企业社会责任：董事和高级职员责任保险的证据

Corporate Social Responsibility and Environmental Management Pub Date : 2024-02-09 DOI: 10.1002/csr.2732

Hui Xia, Shixian Ling, Z. Liu, Sirimon Treepongkaruna

{"title":"Corporate governance and corporate social responsibility: Evidence from directors' and officers' liability insurance","authors":"Hui Xia, Shixian Ling, Z. Liu, Sirimon Treepongkaruna","doi":"10.1002/csr.2732","DOIUrl":"https://doi.org/10.1002/csr.2732","url":null,"abstract":"Theoretical theories underpin the governance effect of directors' and officers' (D&O) liability insurance include agency costs and stakeholder interests. Motivated by mixed evidence on the corporate governance effects of D&O, we ask whether and how the directors' and officers' (D&O) liability insurance affects corporate social responsibility (CSR) performance in China, one of the largest and fastest growing economies in the world. We develop two contrasting hypotheses: (1) supervision and incentives versus (2) opportunism. To test these hypotheses, we rely on Chinese A‐share market data and fixed effect panel regressions, along with a battery of robustness checks, including Heckman sample selection bias, two‐stage least square instrumental variable (2SLS‐IV), difference‐in‐difference (DiD), propensity score matching (PSM) analyses. Consistent with supervision and incentives hypotheses and stakeholder theory, we find that D&O liability insurance significantly increases firm's CSR performance and firms renewing D&O liability insurance with the same insurers tend to have better CSR performance. Two possible mechanisms supporting this positive relation between D&O liability insurance and CSR performance are information transparency and accounting conservatism. Aside from theoretical contributions, our findings offer important practical contributions such as promoting D&O as external governance and ensuring the functions of D&O insurance comprehensively and correctly understood. Integrating D&O insurance with CSR can be viewed as an important business strategy by mitigating risks, enhancing reputation, ensuring legal compliance, and supporting responsible decision‐making.","PeriodicalId":505003,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":" 28","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139790738","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Happy troubles? CSR awards and CSR report quality 快乐的烦恼？企业社会责任奖项和企业社会责任报告质量

Corporate Social Responsibility and Environmental Management Pub Date : 2024-02-08 DOI: 10.1002/csr.2720

Yihao Guo, Yanwen Song, Yimin Wang

引用次数: 0

Corporate Social Responsibility and Environmental Management Pub Date : 2024-02-07 DOI: 10.1002/csr.2728

Ji Li, Tao Liu, Linping Dong, Guoxin Li, Zhenyao Cai

{"title":"Gender‐related institutional environments, gender pay gap/equality and prosocial behaviors: A cross‐national meta‐analysis","authors":"Ji Li, Tao Liu, Linping Dong, Guoxin Li, Zhenyao Cai","doi":"10.1002/csr.2728","DOIUrl":"https://doi.org/10.1002/csr.2728","url":null,"abstract":"We adopt a meta‐analytic approach to study the relationship between gender‐related institutional environments/logics at both organizational level and societal level on the one hand and gender heterogeneities in individual prosocial behaviors on the other. Analyzing data from 138 empirical studies covering 35 countries, we obtain evidence of gender heterogeneity in prosocial behaviors under different gender‐related institutional environments/logics. Our meta‐analysis helps obtain several important findings. For instance, a gender gap in pro‐environmental behaviors is more likely to be observed in societies/countries with low gender egalitarianism with women showing less prosocial behavior than their men counterparts. Moreover, women under the same institutional environments also show significantly more anti‐corruption behaviors than do their men counterparts, while this difference is much smaller (i.e., with smaller effect size) given the institutions of high gender egalitarianism. We conclude with a discussion of the implications of the findings for academic research and managerial practice.","PeriodicalId":505003,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":"33 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139796963","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0