Corporate Social Responsibility and Environmental Management最新文献_第2页

Strategic responses to hostile takeover threats: Empirical evidence on enhancing corporate social engagement 应对敌意收购威胁的战略对策：加强企业社会参与的经验证据

Corporate Social Responsibility and Environmental Management Pub Date : 2024-05-23 DOI: 10.1002/csr.2861

Sirimon Treepongkaruna, Pattarake Sarajoti, Chaiyuth Padungsaksawasdi

引用次数: 0

Analysing green interpersonal citizenship behaviour as a mediator between green HRM and green outcomes: A study of manufacturing units 分析作为绿色人力资源管理与绿色成果之间中介的绿色人际公民行为：对制造业单位的研究

Corporate Social Responsibility and Environmental Management Pub Date : 2024-05-22 DOI: 10.1002/csr.2856

Harleen Kaur, Ragini Gupta

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How corporate climate change mitigation actions affect the cost of capital 企业减缓气候变化的行动如何影响资本成本

Corporate Social Responsibility and Environmental Management Pub Date : 2024-05-20 DOI: 10.1002/csr.2853

Yizhou Wang, Siyu Shen, Jun Xie, Hidemichi Fujii, A. Keeley, Shunsuke Managi

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Board gender diversity and corporate social irresponsibility in a dominant owner context 占主导地位的所有者背景下的董事会性别多样性和企业社会责任感

Corporate Social Responsibility and Environmental Management Pub Date : 2024-05-19 DOI: 10.1002/csr.2851

Gema C. Fleitas‐Castillo, Devora Peña‐Martel, Jerónimo Pérez-Alemán, D. J. Santana‐Martín

{"title":"Board gender diversity and corporate social irresponsibility in a dominant owner context","authors":"Gema C. Fleitas‐Castillo, Devora Peña‐Martel, Jerónimo Pérez-Alemán, D. J. Santana‐Martín","doi":"10.1002/csr.2851","DOIUrl":"https://doi.org/10.1002/csr.2851","url":null,"abstract":"The growing prominence of women directors has increased interest in their role in firms' social performance. However, knowledge of what impact female directors might have on corporate social irresponsibility (CSI) remains virtually non‐existent. This study aims to fill this gap. Using a sample of 107 Spanish listed non‐financial companies from the OSIRIS database (Bureau Van Dijk) for the period 2014–2022, together with alternative regression methods to account for endogeneity (2SLS, propensity scoring matching and generalised method of moments), our results show an inverted U‐shaped relationship between female directors and CSI. This supports arguments that dominant owners might appoint a small number of female directors symbolically to create a ‘halo effect’ or to enhance their public image and thus reinforce their entrenchment and divert attention away from CSI episodes. However, the appointment of a critical mass of female directors does evidence dominant owner commitment to move away from irresponsible corporate practices, since the presence of a larger number of female directors encourages the firm's ethical behaviour and increases the costs of penalising CSI episodes in the face of the firm's hypocritical behaviour. This study contributes to the emerging literature on CSI by complementing the knowledge gained from studies on ethical behaviour in a concentrated ownership setting. However, the study is not without limitations, especially in terms of the difficulty of measuring CSI episodes since, despite the work of the media, some socially irresponsible practices may remain hidden.","PeriodicalId":505003,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2024-05-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141124926","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

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":null,"pages":null},"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":null,"pages":null},"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