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The role of trade associations in promoting corporate sustainability transition and reporting: A case study in the food supply chain Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-04-12 Andrea Caccialanza, Riccardo Torelli
This study seeks to examine the interconnections and potential influencing factors between firms' sustainability initiatives and the pressures exerted by industry associations for sustainability reporting. Given the reluctance of many firms to disclose their sustainability efforts, particular attention is directed toward the Italian meat and cured meat industry, with a focus on uncovering the drivers
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Does board knowledge matter for ESG performance in the European banking industry? Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-04-12 Paolo Agnese, Francesca Romana Arduino, Massimiliano Cerciello, Simone Taddeo
This study investigates the influence of the knowledge endowment of directors on the environmental, social, and governance (ESG) performance in the banking industry. Applying the generalized method of moments (GMM) two‐step analysis, we analyzed a sample of 115 banks listed in Europe between 2014 and 2022. Building on the Resource Based View and Resource Dependence Theory, we find empirical evidence
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Strategic mapping of the environmental social governance landscape in finance – A bibliometric exploration through concepts and themes Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-04-11 Ann Susan Thomas, Ambili Jayachandran, Ajithakumari Vijayappan Nair Biju
A substantial surge in ESG research has triggered a wide dissemination of research across various domains, underscoring the need for an extensive appraisal of the complex ESG landscape. This paper is grounded on a sample of 441 documents retrieved from the Web of Science database, spanning from 2007 to 2023. A strategic mapping was performed to decipher the cumulative scientific knowledge by delving
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The impact of corporate social responsibility on employee burnout: The crucial role of work overload Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-04-10 Byung‐Jik Kim, Nayoung Jeon, Harim Sohn, Nahee Lee, Min‐Jik Kim
The current study examines the intermediary procedures (mediators and moderators) which underlie the corporate social responsibility (CSR)‐employee burnout link. Burnout is a multifaceted psychological construct that has been widely explored in the academic literature and is related to important outcomes for individuals and organizations. Despite its significance, few studies have investigated the
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Corporate social responsibility in controversial industries: A literature review and research agenda Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-04-10 Linda Jansen, Peggy Cunningham, Sandra Diehl, Ralf Terlutter
This study reviews the extant literature about corporate social responsibility (CSR) activities of companies operating in controversial industries. We analyze 88 articles guided by the overall question of how such companies integrate CSR into their business practices, which topics are addressed, and what the effects of these engagements are on various stakeholders. We use Maon et al.'s (2009) integrative
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The synergistic effect of corporate environmental responsibility and technological base on firm performance: From the perspective of knowledge recombination Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-04-10 Zhou Liang, Qi Zhang, Weiwei Wu, Xi Liu
The research constructs a theoretical framework including the relationship between the interaction of corporate environmental responsibility and technological base and firm performance and the mediating role of knowledge recombination. The research empirically studies the proposed framework by using the data of 258 firms listed on the Shanghai and Shenzhen Stock Exchanges from 2008 to 2019. The results
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Trick or treat? A bibliometric literature review of corporate social responsibility and earnings management Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-04-10 Yang Deng, Tze San Ong, Rosmila Senik
Research QuestionThis study seeks to examine and synthesize the extant literature to summarize whether the essence of corporate social responsibility (CSR) genuinely stems from an authentic social commitment, or if it primarily serves as a tactic to obscure earnings management (EM) practices.Research MethodologyA systematic literature review methodology is employed to thoroughly assess 75 articles
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The shift from fast fashion to socially and sustainable fast fashion: The pivotal role of ethical consideration of consumer intentions to purchase Zara Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-04-09 Verónica Baena
Fast fashion, a prominent sector in global business, has come under scrutiny for its substantial clothing production and the resulting social and environmental impacts. A social and sustainable orientation in fast fashion is gaining traction with increased consumer awareness, prompting a shift in manufacturing practices. This paper, using a combination of qualitative (content analysis) and quantitative
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Green human resource management and employee ecological behaviour: Testing green culture and green satisfaction as parallel mediators in Malaysian higher education Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-04-06 Juhari Noor Faezah, Mohd Yusoff Yusliza, T. Ramayah, Charbel Jose Chiappetta Jabbour, Sebastian Kot
This research examines the influence of green human resource management (green HRM) on employee ecological behaviour (EEB) by drawing on Ability‐Motivation‐Opportunity theory. The mediating roles of green culture and green satisfaction are also investigated. The paper employs a quantitative design using a convenience sampling technique/approach by collecting data using a structured questionnaire from
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A multi‐level model integrating corporate social responsibility and political activity in the European Union: What are the institutional implications for foreign companies? Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-04-06 Andreia Borges, Nelson Ramalho
Many multinational corporations develop business operations in Europe. The current research attempts to fill the gap on how corporations can increase their political influence in this geography by exploring the joint effect of corporate political activity (CPA) and social responsibility (CSR) on political embeddedness and financial performance. Based on institutional theory and on a sample of autochthonous
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Does ESG implementation influence performance and risk in SMEs? Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-04-04 María Garrido‐Ruso, Luis Otero‐González, María‐Celia López‐Penabad, Pablo Durán Santomil
The relationship between Environmental Social and Governance (ESG) activities and financial performance has been explored within large companies. The presence of these activities in Small and Medium Enterprises (SMEs) is still in its early stages in the literature, requiring further empirical evidence. Given the importance of SMEs in economy and based on Stakeholder Theory, a set of hypotheses regarding
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International diversification and corporate social responsibility disclosure quality: Employee versus environmental dimensions Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-04-04 Rong Ma, Rakesh B. Sambharya
Multinational enterprises (MNEs) face increasing institutional complexity as they expand internationally, which has a significant effect on their corporate social responsibility (CSR) strategy. In this study, we investigate an under‐explored difference between MNEs' employee and environmental CSR disclosure quality concerning the extent to which CSR reports are indicative of substantive activities
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Sustainability reporting quality in Malaysia: The intricacy of family controlled and politically connected firms Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-04-02 Moses Elaigwu, Salau Olarinoye Abdulmalik, Abdelkader Alghorbany, Ayoib Che‐Ahmad
The study contributes to the existing literature by examining the relationship between family‐controlled firms (FCFs), politically connected firms (PCFs), and sustainability reporting quality (SRQ) in Malaysia. The study utilizes panel regression techniques to test the hypotheses. The study's findings revealed that FCFs have a significant negative effect on SRQ. On the other hand, PCFs show a positive
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The evolution of pro‐environmental behavior research in three decades using bibliometric analysis Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-03-30 Sakshi Goyal, Praveen Goyal
Pro‐environmental behavior plays a pivotal role in mitigating adverse environmental conditions like climate change and greenhouse gas emissions. Therefore, the current study aims to demonstrate the evolution of pro‐environmental behavior research and determine the emerging areas of this research field. This study employs a bibliometric approach encompassing temporal, co‐word, citation, and bibliographic
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Working the system—An empirical analysis of the relationship between systems thinking, paradoxical cognition, and sustainability practices Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-03-30 Meike Nicole Schulte, Cody Morris Paris
Sustainability is an inherently complex problem. Often, a reductionist mindset underpins corporate sustainability practices. Understanding the collective impact of systems thinking and paradoxical cognition on sustainability practices could foster new cognitive strategies for sustainability efforts. Informed by stakeholder theory, this study investigates the impacts of systems thinking and paradoxical
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Driving corporate social responsibility to be innovative: Insights from a systematic literature review Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-03-30 Liming Zhao, Chenli Yin
Corporate social responsibility (CSR) is increasingly under pressure to tackle social and environmental challenges using innovative approaches that benefit both companies and society. This study presents a comprehensive overview of the relevant research on the intersection of CSR and innovation since 1996. Through a bibliometric analysis and literature review of 1362 articles, the study identifies
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Sustainability policies adoption within Italian Michelin‐starred restaurants: From external drivers to costs Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-03-29 Patrizia Gazzola, Elena‐Mădălina Vătămănescu, Matilde Zamai, Franco Fassio
The purpose of the research is to investigate the increasing importance of the role of sustainability in high‐end restaurants, specifically in those awarded Michelin stars. The focus is on the role sustainability plays as a crucial element in the state‐of‐the‐art of fine‐dining business given that restaurants are challenged to reconsider the noteworthiness of new sustainable imperatives. The study
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Social network centrality and the corporate environment: The case of sexual diversity policies Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-03-28 Nuttavuth Nundhapana, Chiraphol N. Chiyachantana, David K. Ding, Sirimon Treepongkaruna
We study the external influence of social capital, measured by Facebook's (now Meta) Social Connectedness Index, on a firm's decision to adopt policies that promote a more diverse corporate environment. Recent studies find corporate policies that embrace sexual diversity are beneficial to firms and their stakeholders, thereby contributing to their corporate social responsibility (CSR) and business
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A 2‐1‐1 multi‐level perspective of understanding the relationship between green human resource management practices, green psychological climate, and green employee behavior Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-03-28 Rohit Gupta, Sukhpreet Kaur
This study examines the mediating role played by green psychological climate between green human resource management practices and green employee behavior relationship. A cross‐sectional, survey‐based, multi‐level approach was adopted to understand the relationship among the variables. Data was collected from 77 HR managers and 445 employees using online and offline methods of data collection. Drawing
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Awareness and engagement of listed companies in combating deforestation and forest degradation in Brazil Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-03-25 Daniela Baccas, Erika A. Warnatzsch
Forests provide invaluable ecosystem services, including critical services such as climate regulation. Increasing rates of deforestation in Brazil, home of some of the world's largest and most ecologically diverse tropical forests, poses several threats to businesses; companies face the challenge of intensified physical risks, stringent regulations, and pressure from investors and consumers demanding
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Sustainability decision-making in times of crisis: An empirical study in Italy under the lens of the Russian-Ukraine war Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-03-25 Juan Ignacio Dorrego Viera, Rodrigo Bruno Santolin, Valentina Lazzarotti, Andrea Urbinati
This research examines the impact of the Russian-Ukraine war on the decisions made by managers regarding the three dimensions of the triple bottom line (TBL) of sustainability. Specifically, it investigates how managers in the Lombardy region of Italy adapted their approaches towards sustainability during this crisis. The descriptive statistics and PCA analyses demonstrate that managers adjusted their
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Examining the impact of circular economy disclosure on the cost of debt: A signaling theory approach via social media Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-03-25 Vitiana L'Abate, Nicola Raimo, Benedetta Esposito, Filippo Vitolla
The growing societal focus on addressing environmental and social issues has spurred a shift towards circular production and consumption models. In this scenario, the implementation of circular economy (CE) practices has attracted the attention of scholars, professionals and institutions. The relevance of the CE has shed light on the importance of communicating efforts and achievements in relation
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The United Nations Sustainable Development Goals and global finance: Recent evidence Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-03-27 Omid Sabbaghi
This article provides a review of different global financial institutions and how they are making progress towards the United Nations Sustainable Development Goals (UN SDGs) through examination of their mission statements, stated purposes, financial products & services, and sustainable development projects. Through archival research, this study conducts an empirical investigation of how financial institutions
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Gender diversity in management and corporate financial performance: A systematic literature review Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-03-26 Luiz Eduardo Gaio, Angela Christina Lucas, Johan Hendrik Poker Junior, Marcio Marcelo Belli
With many studies on the participation of women in management positions, a systematic review of gender diversity and its impact on the financial performance of companies over the last 20 years is in demand. To this end, we conducted a literature review of 370 articles, 359 of which were empirical studies published in the most relevant journals of Finance and Business Administration. As a result of
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From greenwashing to ESG‐washing: A focus on the circular economy field Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-03-26 Dina Lucia Todaro, Riccardo Torelli
In the field of Corporate Social Responsibility (CSR) today, Environmental, Social and Governance (ESG) factors play a fundamental and increasingly central role in the evaluation of corporate performance worldwide. The purpose of this paper is to investigate whether the recent phenomenon of ESG issues has given rise to a new form of greenwashing in a broad sense, not limited to the environmental sphere
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The event‐driven social responsibility in small and medium‐sized enterprises Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-03-23 Adrienn Reisinger, Roland Z. Szabó
Since the survival and growth of small firms depend largely on their ability to acquire legitimacy within the institutional environment, social responsibility plays an important role in their lives. The aim of this study was to investigate how a disruption in the normal course of business can lead to an evolution and change in the social responsibility activities of small and medium‐sized enterprises
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Aligning multinational corporate strategies with Sustainable Development Goals: A case study of an Italian energy firm's initiatives in developing markets Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-03-22 Luigi Nasta, Veronica Cundari
This paper investigates the strategic role of multinational corporations (MNCs) in realizing the United Nations Sustainable Development Goals (SDGs) through the lens of creating shared value (CSV) strategies. It presents a comprehensive case study of a prominent Italian multinational energy corporation, demonstrating its application in the energy sector. The paper explores the nuances of CSV implementation
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The influence of market and institutional factors on ESG rating disagreement Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-03-21 Michele Rubino, Ilaria Mastrorocco, Giovanni Maria Garegnani
The lack of convergence between rating agencies in the assessment of environmental, social, and governance (ESG) aspects of companies leads to the so‐called ESG rating disagreement. Although this phenomenon causes confusion and uncertainty among investors, it is still little investigated. Previous research has only focused on some determinants of the disagreement, mainly related to nonfinancial disclosure
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Board governance model, institutions, financial performance, and environmental performance: Stakeholder supremacy or coordination problems? Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-03-20 Luluk Muhimatul Ifada, Hendar Hendar, Norman Mohd Saleh
This study aims to determine the mediating effect of environmental performance (EP) on the relationship among the board governance model (BGM, i.e., one‐ or two‐tier board), institutions (regulatory quality, rule of law, and control of corruption), and financial performance (FP). Motivated by the theoretical disputes surrounding the effectiveness of BGM, this study draws upon the supremacy of shareholders
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How does CEO ethical leadership transform Saudi SMEs into green firms? A moderated mediation model Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-03-20 Zahid Hameed, Rana Muhammad Naeem, Tahir Islam, Safiya Mukhtar Alshibani
In the aftermath of global warming, companies face huge pressure to minimize waste, reduce carbon emissions, and generally become more responsible in their operations. Against this backdrop, researchers argue that top management can significantly shape a firm's environmental performance (EP). This research aims to investigate the impact of CEO ethical leadership style on Saudi firms' EP in the presence
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Sustainability assessment frameworks for delivering Environmental, Social, and Governance (ESG) targets: A case of Building Research Establishment Environmental Assessment Method (BREEAM) UK New Construction Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-03-17 Ayomikun Solomon Adewumi, Alex Opoku, Zainab Dangana
Due to the potential role of the construction industry in addressing the global challenge of climate change, stakeholders are beginning to develop the environmental, social and governance (ESG) framework. Prior to this, several assessment frameworks such as the building research establishment environmental assessment methods (BREEAM), LEED, and Green Star Certification amongst others have evolved to
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Breaking gender stereotypes in management practices: Promoting paternity leave Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-03-19 Jungwon Min, Gyunhee Kim
This study examines the promotion of paternity leave by focusing on the role of female directors on boards. Drawing on insights from the literature on the upper echelons theory and strategic leadership, we argue that efforts to break gender stereotypes in upper‐echelon positions, particularly through female representation on boards, can promote paternity leave. Analyzing data from 633 Japanese firms
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Impact of corporate social responsibility on employee green behavior: Role of green human resource management practices and employee green culture Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-03-14 Mubashir Ahmad Aukhoon, Junaid Iqbal, Zahoor Ahmad Parray
This study delved into the intricate relationship between corporate social responsibility (CSR) and employee green behavior, with a specific focus on two critical factors: green human resource management practices and employee green culture. Through a meticulously designed research framework, 300 employees from the banking sector were randomly selected to ensure diverse representation. The empirical
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Mapping the landscape of environmental, social and governance research: A bibliometric analysis Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-03-13 Pruthiranjan Dwibedi, Debasis Pahi, Antarjyami Sahu
Environmental, social, and governance (ESG) policies have increased to the forefront of global discourse, appealing to the consideration of international and national institutes alike. To stay ahead of the curve and build long‐term competitive advantage, companies must prioritize proactive ESG research and integrate its findings into their strategies. Additionally, comprehensive ESG research is crucial
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Risk and return efficiency of manufacturing firms: Integrating corporate social responsibility performance Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-03-12 MCarmen Martínez‐Victoria, Alfons Oude Lansink
This paper uses Data Envelopment Analysis to assess the performance of stocks in terms of return on assets, risk and their Environmental‐Social‐Governance score. Next, latent class analysis (LCA) is used to determine groups with similar performances and relates group membership to a set of covariates. The empirical application employs a set of 139 European manufacturing companies from 2016 to 2021
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Impact of perceived CSR practices on customers loyalty. The mediating role of reputation and customer satisfaction Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-03-10 Mehnaz, Jiahua Jin, Azhar Hussain, Muhammad Akib Warraich, Abdul Waheed
Customers' loyalty is considered as an important factor ensuring overall organizational success in the long run. The purpose of this investigation is to determine how customer loyalty in Pakistan's banking sector affected by perceived corporate social responsibility (CSR) practice. To end this, the present study collected data from 378 respondents using convenience sampling technique. To test proposed
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The role of the cultural context in moderating the effect between the presence of women directors and firm environmental innovation Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-03-05 Marco Traversi, Mariasole Bannò, Emilia Filippi
This study examines the relationship between the presence of women in board of directors and environmental innovation and the moderating role of the cultural context in terms of gender inequality through the lens of Social Identity Theory. We measured the presence of women directors as board gender diversity, presence of only one woman director and presence of at least three women directors. We measured
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Trends and patterns in ESG research: A bibliometric odyssey and research agenda Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-03-08 Salvatore Esposito De Falco, Raffaella Montera, Sabrina Leo, Francesco Laviola, Pietro Vito, Domenico Sardanelli, Gianpaolo Basile, Giulia Nevi, Raffaele Alaia
The paper provides a detailed analysis of the ESG literature with the aim of bringing clarity to this area of research and proposing a research agenda. An overview of the development of the literature on ESG pillars is offered through a review of 903 peer‐reviewed articles. The paper identifies four thematic clusters: impacts of ESG disclosure and practices, sustainability, accounting, and responsible
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Corporate sustainability practices and financial performance: The moderating role of corporate controversies and Shariah screening Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-03-05 Siew Peng Lee, Mansor Isa
This study examines the effects of corporate sustainability practices (CSP) on corporate financial performance (CFP). The study also examines the moderating role of corporate controversies and shariah compliance on the CSP‐CFP relationship. The results support the positive relationship between CSP and CFP. The study also finds that corporate controversies have a negative impact on financial performance
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Impact of Environmental, Social and Governance (ESG) disclosure on firm risk: A meta‐analytical review Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-03-01 Monica Singhania, Dimple Gupta
While the relationship between ESG disclosures and firm risk has been researched substantially, the results remain inconclusive, and contradictory, as of 2023. Through meta‐analysis, we investigate the effect of ESG disclosures measured by studies using E, S, G, or ESG disclosure on firm risk measured as total, systematic, or idiosyncratic risk with a sample of 76 papers published between 1991 and
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Does corporate governance influence readability of the report by the chairman of the board of directors? The case of Jordanian listed companies Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-02-29 Gutiérrez‐Ponce Herenia, Chamizo González Julián, Manar Moffadi Awad Al‐mohareb
This study investigates whether readability of the president's statement is linked to both company performance and factors related to corporate governance in an emerging market context. We analyse Jordanian manufacturing companies listed on the Amman Stock Exchange (ASE) during the period 2017–2021. An exploratory study using panel data from ASE, parametric correlations, and regression models shows
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Relationship of market capitalization of the IBEX 35 to corporate social responsibility and transparency Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-02-29 Cristóbal Parra Quesada, Manuela Cañizares Espada
This paper seeks to determine whether the economic‐financial performance and value of the companies composing the IBEX 35 are related to the transparency with which these companies publish their economic and social data. Our goal is ultimately to establish the degree (if any) to which Spain's largest listed companies' commitments to transparency and CSR are related to their market capitalization volumes
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Energy transition: Assessing oil companies' compliance with their disclosed environmental strategic positioning Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-02-28 Paula Danyelle Berrêdo, Odilanei Morais dos Santos, Hafez Abdo, Marcelo Álvaro da Silva Macedo, Luciano Dias Losekann
Based on the greenwashing approach in line with legitimacy theory, we examine first whether the strategic positioning of key oil companies is addressed by their disclosed commitments in their corporate reports and, second, whether the disclosures made by oil companies in relation to energy transition reflect their behavior. We use an ordinal logistic regression model in a sample of 38 oil companies
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Insights into employee perspectives on corporate social responsibility policies and practices: Embeddedness, participation, and meaningfulness through work Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-02-27 Susana Rodrigues, Teresa Proença, Marisa R. Ferreira
Corporate social responsibility (CSR) has an increasingly important role in organizations, which are taking a proactive stance in the inclusion of concerns and initiatives at this level. This theme has an impact on employees, namely in the meaningfulness through work. Thus, this research aims to assess whether the CSR affect the meaningfulness through work, and whether the degree of incorporation and
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Examining the X factor of corporate social responsibility in professional football clubs: An integrative literature review Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-02-27 Rongtitya Rith, Riccardo Spinelli
Corporate social responsibility (CSR) implementation has gained momentum amongst professional sport organisations, including the football industry. Amidst the increasing normative and strategic importance of CSR for professional football clubs, this integrative review aims to consolidate and examine scholarly contributions in this area. Our content analysis performed on 50 studies (published from 2008
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The effect of COVID‐19 on employment: A bibliometric review of a she‐cession Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-02-26 Saudi‐Yulieth Enciso‐Alfaro, Salma Marhroub, Pedro‐José Martínez‐Córdoba, Isabel‐María García‐Sánchez
The effort to close the gender gaps in employment is one of the priorities worldwide to help address the disparity that exists between men and women in terms of rights and opportunities and to grow the economy in a sustainable way. Several academics and international organizations are interested in understanding its evolution, as well as the reasons and consequences of its existence. In this sense
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Enhancing environmental reporting: A study on the role of narrative disclosure, firm‐ and country‐level incentives Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-02-26 Claudia Arena, Saverio Bozzolan, Claudia Imperatore
Moving from the ongoing debate on the benefits of mandating environmental reporting, this paper provides an analysis of the role of narrative information quality in enhancing environmental reporting, considering the moderating effect of firm‐level and country‐level incentives. We examine an international sample of listed firms belonging to an environmental‐sensitive industry and construct disclosure
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Independent female directors and integrated reporting quality: The moderating role of family ownership Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-02-26 Belal Ali Ghaleb, Sumaia Ayesh Qaderi, Adel Ali Al‐Qadasi
Female directors can affect corporate reporting through their monitoring functions. However, it is unclear whether independent female directors (IFDs) are preferred to gain a higher quality of integrated reporting (IRQ) in a context such as Malaysia, where family ownership is dominated. This study examines the relationship between IFDs and IRQ, as well as the influence of family ownership on the IFDs‐IRQ
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Environmental corporate social responsibility and green dynamic capability: The moderating role of slack resources Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-02-23 Shaham Saleem, Hafsa Bashir
Businesses are struggling to gain a competitive edge by ensuring the success of ecologically friendly products. However, a notable deficiency exists in the current body of research on how organizations can improve their green dynamic capabilities and gain a competitive edge. Companies may increase their competitive advantage by actively participating in environmental corporate social responsibility
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Social drivers affecting job design in apparel supply chains: Inferences from a discrete choice experiment Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-02-23 Madushan Madhava Jayalath, H. Niles Perera, Stefan Seuring, Amila Thibbotuwawa
Because of increasing customer awareness and government regulations, apparel organisations are inclined to adopt social sustainability practices (SSPs) into their working environment. There is a lack of scientific literature examining the interaction between social and economic sustainability within the apparel industry from the employee perspective. This study aims to assess the preferences of blue
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A pattern‐based tool to support companies in sustainability‐oriented business strategies: grounded theory research in agribusiness Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-02-22 Maria Elena Latino, Marta Menegoli, Maria Chiara De Lorenzi
Sustainability is an issue that echoes in our daily lives, leading to a new post‐COVID‐19 crisis trend: sustainable business. Sustainability encompasses environmental, social, and economic aspects are reflected in corporate organizational practices and sustainable business models. Despite this, integrating sustainability into business practices presents a challenge. As indicated by the literature review
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Synergizing board dynamics, sustainability, and strategy for international success Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-02-22 Roberto Herrera Barriga, Diana Escandon‐Barbosa
This study investigates the dynamic nexus between board characteristics, sustainability initiatives, and corporate strategies, offering critical insights into their collective impact on international performance. Utilizing a structural equation model and data from Colombian SMEs, our research underscores the influential role of diverse board attributes, encompassing social and human capital, in shaping
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Do bankers on board fulfill their role? Corporate social responsibility, environmental concerns and firm leverage Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-02-21 Saibal Ghosh
Using a dataset of listed Indian manufacturing firms for 2010–2020, the study examines their financial response to climate risks in the presence of banker‐directors. The results show that climate sensitivity and vulnerability exert a negative impact on firm leverage and cost whereas climate adaptation has relatively limited impact. These effects broadly resonate across firm ownership, although it differ
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ESG controversies and corporate performance: The moderating effect of governance mechanisms and ESG practices Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-02-20 Ahmed A. Elamer, Mounia Boulhaga
This paper investigates the relationship between Environmental, Social, and Governance (ESG) controversies and firm performance, examining the moderating influences of corporate governance structures and ESG practices. Utilizing quantitative methods, we analyze data from 5360 firm‐year observations. Our findings reveal a significant negative relation between ESG controversies and firm performance.
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How environmental, social, and governance implementation and structure impact sustainable development goals Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-02-17 Jonah Tyan, Shih-Ching Liu, Jyun-Ying Fu
This study investigates how environmental, social, and governance (ESG) strategy and implementation, along with governance structure, influence sustainable development goals (SDGs). In recognizing the SDG gap between intent and implementation, our study places a special focus on the mediating role of ESG implementation, the moderating role of governance structure, and the pivotal concept of embeddedness
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Exploring visual communication in corporate sustainability reporting: Using image recognition with deep learning Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-02-16 Yuriko Nakao, Aya Ishino, Katsuhiko Kokubu, Hitoshi Okada
Photographs and images in sustainability reports can affect readers' impressions of a company. This study conducts an exploratory analysis to investigate the impact of visual content on sustainability reporting and identify corporate reporting strategies. Using image recognition with deep learning technology, we analyse how 1025 global companies, publishing reports in English, incorporate images into
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Corporate social responsibility: Current state and future opportunities in the forest sector Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-02-15 Grace B. Villamor, Lisa Wallace
Corporate social responsibility (CSR) remains a critical topic for the forestry sector due to increasing societal expectations about the sustainable use of forests. This paper presents an updated review of the history, current state, and future opportunities for CSR in the forest sector. Drawing from cases of CSR in practice, the review focuses on CSR's role in firms' performance and reputation capital
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The effect of environmental, social, and governance disclosure and real earning management on the cost of financing Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-02-15 Khayria Amarna, Raquel Garde Sánchez, Maria Victoria López-Pérez, Mahmoud Marzouk
This study identifies if sustainable development practices measured through ESG information disclosure are related to stakeholder confidence, leading to a lower cost of debt and equity financing. We also investigate the possible moderating role of real earnings management. We apply a fixed effects panel data analysis to 1659 firm-year observations of 177 European companies from 2010 to 2019. The results
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Developing CSR communication strategies to increase sustainable behaviors from the perspective of spiritual capital Corp. Soc. Responsib. Environ. Manag. (IF 8.464) Pub Date : 2024-02-14 Ya-Ching Lee
Many companies pursue sustainability and rely on communication to convince consumers of their sustainability efforts. This study examines the impact of corporate sustainable communication strategies from the perspective of spiritual capital. Results indicate that communication framed in strength, personal well-being, and mobilizability positively affects consumers' trust and sustainable behavior intentions