Corporate Social Responsibility and Environmental Management最新文献

Tax avoidance and sustainability reporting: Alignment or greenwashing strategy? 避税和可持续发展报告：一致还是 "洗绿 "策略？

Corporate Social Responsibility and Environmental Management Pub Date : 2024-08-09 DOI: 10.1002/csr.2927

M. Nasih, I. Harymawan, Siti Zaleha Abdul Rasid, Fajar Kristanto Gautama Putra

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

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":"https://doi.org/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":505003,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":null,"pages":null},"PeriodicalIF":0.0,"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":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

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

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

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":"https://doi.org/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":505003,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":null,"pages":null},"PeriodicalIF":0.0,"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":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

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

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

N. Padilla-Garrido, F. 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":"N. Padilla-Garrido, F. Aguado-Correa, Inmaculada Rabadán-Martín, José María López‐Jiménez, Juan José de la Vega-Jiménez, Ignacio Peletier‐Ribera","doi":"10.1002/csr.2866","DOIUrl":"https://doi.org/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":505003,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-06-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141271261","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

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

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

C. Yue, Baobao Song, W. 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":"C. Yue, Baobao Song, W. Tao, Minjeong Kang","doi":"10.1002/csr.2874","DOIUrl":"https://doi.org/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":505003,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":null,"pages":null},"PeriodicalIF":0.0,"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":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

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

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

M. Zioło, Iwona Bąk, Anna Spoz

引用次数: 0

How and when supervisor bottom‐line mentality affects employees' voluntary workplace green behaviors: A goal‐shielding perspective 主管的底线思维如何以及何时影响员工的工作场所绿色自愿行为？目标屏蔽视角

Corporate Social Responsibility and Environmental Management Pub Date : 2024-06-02 DOI: 10.1002/csr.2877

Junwei Zhang, M. Akhtar, Yajun Zhang, Jiao Tang, Qing Yang

{"title":"How and when supervisor bottom‐line mentality affects employees' voluntary workplace green behaviors: A goal‐shielding perspective","authors":"Junwei Zhang, M. Akhtar, Yajun Zhang, Jiao Tang, Qing Yang","doi":"10.1002/csr.2877","DOIUrl":"https://doi.org/10.1002/csr.2877","url":null,"abstract":"The present study examines how and when employees respond to supervisor bottom‐line mentality (BLM) by withholding voluntary workplace green behavior (VWGB). Drawing upon goal shielding theory, we developed a serial mediation model explaining that supervisor BLM inhibits their green advocacy, undermining the green work climate (GWC) and reducing employee VWGB. The analyses of multilevel data obtained from 287 employees and 68 supervisors provided support for the study hypotheses. Our findings showed that supervisor BLM constrained their green advocacy, which undermined the GWC and, in turn, dampened employee VWGB. Furthermore, supervisor moral reflectiveness muted the negative association between supervisor BLM and green advocacy and the negative indirect effect of supervisor BLM on employee VWGB serially via supervisor green advocacy and GWC. Our research provides novel insights into the values that responsibly impact voluntary green behaviors in the workplace by illuminating supervisors' BLM, moral reflectiveness, green advocacy, and GWC. Finally, we provide practical implications for leaders committed to enhancing their organization's environmental sustainability. We recommend future studies investigating the consequences of supervisor BLM, underlying mechanisms, and boundary conditions in understanding employees' responses toward workplace green behaviors.","PeriodicalId":505003,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-06-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141272895","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

Information acquisition or just going through the motions? Institutional investors' site visits and green innovation 获取信息还是走过场？机构投资者的实地考察与绿色创新

Corporate Social Responsibility and Environmental Management Pub Date : 2024-05-23 DOI: 10.1002/csr.2859

Peihao Shi, Hao Wang

{"title":"Information acquisition or just going through the motions? Institutional investors' site visits and green innovation","authors":"Peihao Shi, Hao Wang","doi":"10.1002/csr.2859","DOIUrl":"https://doi.org/10.1002/csr.2859","url":null,"abstract":"The importance of green innovation in global sustainable development is increasingly recognized. Literature has documented that enhancing external oversight can improve green innovation performance. However, few studies systematically investigate the relationship between external supervisory behavior and green innovation. This study employs a game‐theoretic model to examine the relationship between institutional investors' site visits (SVs) and green innovation. Using a unique dataset covering SVs from 2012 to 2021, empirical findings reveal that institutional investors' SVs are dramatically favorable to green innovation performance, particularly among stress‐resistant institutional investors. More broadly, SVs by institutional investors with higher shareholdings and stronger reputations exhibit a substantial response to green innovation. Similarly, institutional investors' SVs significantly boost the green innovation of firms with inadequate environmental disclosure. Additional analysis documents that the quality improvement of green innovation significantly increases after institutional investors conduct more than three SVs in a calendar year. This study proposes that policymakers should improve the institutional environment for site visits, and enterprises can strategically involve institutional investors to enhance external monitoring mechanisms. The theoretical and practical implications of this contribute to boosting green innovation capabilities.","PeriodicalId":505003,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-05-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141103847","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

Conformity or differentiation: How corporate social responsibility affects employee behaviour in China 服从还是差异化？企业社会责任如何影响中国员工行为

Corporate Social Responsibility and Environmental Management Pub Date : 2024-05-23 DOI: 10.1002/csr.2854

Hui Zhang, Shaoheng Li, Wenan Hu, Zhixin Zhang

{"title":"Conformity or differentiation: How corporate social responsibility affects employee behaviour in China","authors":"Hui Zhang, Shaoheng Li, Wenan Hu, Zhixin Zhang","doi":"10.1002/csr.2854","DOIUrl":"https://doi.org/10.1002/csr.2854","url":null,"abstract":"In reality, not all enterprises pursue the same or similar corporate social responsibility practices. The effects produced by enterprises fulfilling the identical corporate social responsibility are not always the same. Based on the social identity theory and social exchange theory, this paper discusses the impact of corporate social responsibility on employee behaviour, so as to clarify the deep‐rooted motivations and effects of enterprises' choice of different social responsibility strategies under Chinese unique institutional contexts. By adopting a quantitative approach, this paper finds that corporate social responsibility positively predicts employee behaviour, and that different types of corporate social responsibility have different effects. In addition, this paper finds that employee organisational commitment mediates the relationship between corporate social responsibility and employee behaviour. Consistent corporate social responsibility mainly affects employees' in‐role behaviour primarily through normative commitment, and differentiated corporate social responsibility mainly affects employees' extra‐role behaviour through affective commitment. The theoretical and practical implications of these findings are discussed.","PeriodicalId":505003,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-05-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141105239","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