Business Ethics the Environment & Responsibility最新文献

This paper extends and enriches the current research on CSR, CEO compensation contracts and characteristics of the board of directors by examining an underexplored question related to the potential impact of independent board members on the share of CSR criteria in executive compensation. It also considers a potential moderating effect of gender diversity in this relationship. Empirical analyses of a sample French firms listed on the SBF120 index between 2014 and 2021 show that independent directors have no impact on the inclusion of CSR criteria in the annual bonus of senior executives. They also reveal that gender diversity can strengthen the role of independent directors in indexing executive compensation to CSR criteria. The findings can be useful for corporate boards and policymakers seeking to boost the adoption of CSR criteria in executive compensation contracts. They provide empirical support for the Zimmermann law (2011) and urge the policymakers to boost the appointment of female directors on boards.

The paper explores the adoption and operationalization of the circular economy strategy within the ambit of cooperatives, anchoring this exploration in the embeddedness theory. In more detail, our study aims to discern whether territorial and network embeddedness act as catalysts for the adoption of a circular economy strategy and subsequently influence the operationalization of circular initiatives. Given that cooperatives intrinsically emphasize community bonds and mutualistic relationships, understanding the nuances of their embeddedness can elucidate the pathways in adopting and operationalizing circular economy strategies. The study draws from a survey encompassing 1116 Italian cooperatives to fathom how these organizations integrate and operationalize the circular economy in their routine operations. Data were scrutinized using a structural equation model. Outcomes reveal that both territorial and network embeddedness emerge as strong influencers of circular economy strategies, which subsequently sway the operationalization of circular initiatives. Our investigation, assessing also the mediating role of circular economy strategy adoption in relation to both territorial and network embeddedness on the assimilation of circular endeavors, offers enriched theoretical and managerial perspectives on the embeddedness theory and its practical implications.

Company decision makers constantly face the competing demands of business and sustainability. Although chief executive officers (CEOs) are the main actors responsible for ensuring overall company performance and addressing multiple competing demands, few studies have explored their understanding of business and sustainability and how these understandings relate to tensions and tension handling. The present study uses a discursive approach to analyse CEO interview data and identifies three distinct discourses—instrumental, normative and transformative discourses—through which the CEOs construct corporate sustainability. These discourses occur simultaneously and result in different tensions and tension management strategies. By offering an approach for examining individual CEOs' corporate sustainability constructions alongside tension construction and management in their contexts, this study contributes to the literature on tensions in corporate sustainability. The simultaneous presence of contradictory yet intertwined discourses illustrates how CEOs respond to complexity related to corporate sustainability, including multiple strategic objectives, diverse stakeholder demands and associated tensions. The discourses also reveal how CEOs' language use fosters or hinders corporate sustainability actions and determines who and what is taken into consideration. The findings related to the CEOs' transformative discourse introduced in this paper demonstrate such constructions that have potential to address and transcend competing business and sustainability demands.

Sustainable development of enterprises has attracted the attention of scholars and practitioners. Green entrepreneurship, as an important way to provide eco-friendly products and solve environmental problems, is a key way for the sustainable development of enterprises. However, due to the disadvantage faced by enterprises in pursuing costly sustainable actions, existing research on whether green entrepreneurial orientation (GEO) can bring about sustainable performance improvement has not yet reached a consensus, and the path and mechanism of transforming GEO into sustainable performance also need further exploration. Based on the Natural-Resource-Based View (NRBV), Entrepreneurial Orientation Theory and Dynamic Capability View (DCV), this study examines the impact of GEO on sustainable performance, the mediating role and chain mediating role of entrepreneurial opportunity recognition (EOR), and business model innovation (BMI). The results based on 207 agricultural enterprises reveal that: (a) GEO positively influences economic performance, environmental performance, and social performance; (b) EOR and BMI play mediating roles in the above relationships; (c) GEO can also indirectly affects sustainable performance through the chain mediating effect of EOR and BMI. The research results provide a new theoretical perspective for understanding the key antecedents of sustainable performance of enterprises, further open the “black box” of the mechanism between GEO and sustainable performance, expand the NRBV, Entrepreneurial Orientation Theory and DCV, and provide practical implications for green transformation in the agricultural sector and promoting its sustainable development.

To address the multiple grand challenges facing humanity, there is an urgent need for businesses to become more sustainable. This study explores the implementation of sustainability initiatives through an interview-based single case study of an organization in the food and beverage industry. Specifically, this study adopts a Natural-Resource-Based View of the firm to examine the role of organizational culture and structure in the implementation process. It argues that to successfully implement sustainability initiatives, a flexible structure and a green organizational culture grounded in a shared sustainability vision are essential. The findings reveal that, despite the in-practice flat organizational structure of the case organization, there was limited knowledge of the organization's sustainability vision among organizational members across all organizational levels. This could be attributed to a lack of internal communication within the organization, which constitutes a barrier to the successful dissemination of green values throughout the organization's family-like, inclusive, and diverse work environment. This study proposes a three-part approach for practitioners attempting to implement sustainability initiatives: (1) enhance organizational awareness and communication of the sustainability vision; (2) cultivate a green organizational culture; and (3) advocate for a collaborative, inclusive and decentralized approach to fostering sustainability. This approach is vital not only for sustaining the organization's competitive advantage but also for achieving improved environmental and social outcomes.

This paper investigates the relationship between Stakeholder Engagement (SE) and Corporate Social Responsibility (CSR), approaching CSR as a complex system made up of components and interactions. Adopting a System Thinking approach to analyze CSR in a stakeholders-company network, explorative research is conducted through three stages: (1) a critical literature review aimed to identify the components of the CSR system model, (2) the development of the dataset and of the Causal Loop Diagram (CLD) model, (3) the analysis of the CSR behavior in light of the ‘system archetypes’ underpinning the system. The analysis reveals both the structure and the dynamics of CSR and explain its behavior in light of the stakeholder engagement network variables. Findings from this research underscore the existence of six feedback loops, which characterize the relation CSR-SE. The ‘company-stakeholder fit’ acts as a growth engine for the stakeholder engagement network, however other balancing dynamics (e.g., detriment of business objectives) require a tradeoff between Social and Business orientation. This paper contributes to a more profound understanding of the relation between CSR and stakeholder engagement, showing in particular the link between CSR and SE under the assumption of stakeholder-company network. The insights provided serve as a guide for managers and policymakers to navigate the complex dynamics of SE to inform effective strategies of CSR based on network structural actions.

Although corporate social responsibility (CSR) has been widely studied, little is known about whether it has implications for customer mistreatment. In this study, we aim to understand how and when CSR is related to customer incivility, a typical type of mistreatment in service contexts. Integrating the perspectives of social exchange theory and social identity theory, we theorize that CSR influences customer incivility via customer trust and customer identification, which are contingent on front-line employees' emotional labor (i.e., surface acting and deep acting) during service interactions. In our two-source field study involving 332 employee–customer dyads, CSR promoted both customer trust and customer identification, which in turn reduced customer incivility. Moreover, the indirect relationship between CSR and customer incivility via customer trust (but not customer identification) was weakened by employee surface acting but strengthened by employee deep acting. Taken together, this study uncovers the relationship between CSR and customer mistreatment by exploring how and when CSR influences customer incivility, which advances the understanding of the customer-related implications of CSR.

Our study explored the relationships between supply chain (SC) members and their local and global stakeholders in achieving sustainability goals based on requisite holistic analysis and system dynamics modeling, which goes beyond the previous attempts to improve SC sustainability. In this research, we first developed a model that addresses the basic holistic treatment of SC sustainability; in a second model of sustainable SC (SSC), we then considered requisite holistic interactions among its stakeholders. We used the theory-based viable system model to diagnose the proposed holistic model of SSC. The results show that especially the low-tier SC members require supporting frameworks to develop and maintain the capacity for sustainable interactions with nature and society. These supportive frameworks should be provided by the regulatory bodies, society, and nature representatives to surpass the limited SC profit-oriented incentives and structures. The implications of the proposed models are aimed at developing supportive SC sustainable policies and improving the capacities of SC members to coexist with local social and natural environments. Regulators, society, and the natural environment representatives can apply the proposed models to establish new policies for sustainable interactions between SC members and other societal stakeholders.

This study investigates whether female Audit Committee Financial Experts (ACFEs) at Chinese listed companies reduce earnings management by examining their influence under different ownership structures and cross-listing scenarios. Our findings reveal that female ACFEs negatively affect earnings management, with their impact varying by ownership type. Specifically, female ACFEs in privately owned enterprises (non-SOEs) are more effective at reducing earnings management than those in state-owned enterprises (SOEs). Furthermore, our analysis indicates that female ACFEs in cross-listed firms are better at mitigating earnings management compared with their counterparts in domestically listed firms. These results have significant implications for regulators, market authorities, investors, and corporate managers, highlighting the crucial role of female ACFEs in improving corporate transparency across diverse ownership frameworks and cross-listing conditions.

We investigate the impact of corporate governance (CG) on environmental, social, and governance (ESG) performance in the textile industry in developing countries, taking into account the moderating role of technological innovation (TI). Based on institutional theory, we investigated the connection between CG, TI, and ESG performance. The study used secondary data from 197 textile firms in West Africa from 2010 to 2022. Our findings revealed a positive relationship between gender diversity and ESG performance. Similarly, a positive relationship was found between board independence and ESG performance. Contrarily, an inverse connection was found between board size and ESG performance, as well as CEO duality and ESG performance. The study adds to the academic literature on CG and ESG performance by emphasizing the necessity of balancing economic development with social responsibility and environmental preservation. In addition, the study highlights the need to stimulate technological innovation and create an effective governance structure conducive to implementing firms' ecological responsibilities. Lastly, policymakers can adopt the integrated ESG index in measuring firms' sustainability performance across all sectors and regions.