Business Ethics the Environment & Responsibility最新文献

Drawing on the behavioral theory, this study examines how the misalignment between a firm's environmental effort and the level of subsidies received from the government in affecting the firm's investment in non-environmental R&D. Based on a sample of Chinese A-share listed firms from 2008 to 2019 and using polynomial regression techniques, our findings reveal that firms in the “low effort-high subsidies” group exhibit lower non-environmental R&D intensity compared to firms in the “high effort-low subsidies” group. This study contributes to the literature by shedding light on the interplay between corporate environmental efforts, government subsidies, and non-environmental R&D investment. The findings suggest the importance of aligning the environmental efforts of firms with subsidy levels from the government to effectively allocate resources for different types of R&D. The implications of this research suggest that firms should carefully consider aligning their environmental efforts with government subsidies to optimize their investment in non-environmental R&D and overall innovation strategy. Furthermore, the study indicates that firms and governments should prudently balance the relationship between environmental R&D and non-environmental R&D to avoid any negative impact on the latter.

The advocates of “doing well by doing good” have advised firms to invest in corporate social responsibility (CSR), but firms may get lost on how to invest their limited resources in it since CSR is a complex concept involving many activities and different types of stakeholders. In this work, we draw upon the perspective of stakeholder saliency and the stakeholder resource-based view (SRBV) to propose that stakeholders may have different levels of expectations for CSR and contribute to firm value creation differently. Therefore, firms using different CSR to treat different stakeholders (high CSR variability) will have better financial performance. We further propose that context, in particular media coverage and state ownership, moderates the relationship between CSR variability and firm performance, as stakeholders of highly visible firms and state-owned enterprises (SOEs) may frown upon a discriminate treatment in CSR. Findings based on a sample of 3313 publicly listed firms and 15,324 firm-year observations in China's stock markets during the 2010–2018 period provide good support for our predictions.

This research empirically investigates the static and dynamic impacts of firms' digital transformation on environmental, social, and governance (ESG) performance by employing data of listed Chinese companies from 2011 to 2020 via estimations of propensity score matching and difference in differences. First, we find that digital transformation does some good to improve firms' ESG, which is confirmed after conducting several robustness tests. Second, digital transformation benefits the three aspects of ESG (environmental performance, social responsibility, and governance), and its impact is dynamic, promote ESG two years after the digital reform. Third, the impact of digital transformation on ESG is not constant among different firms. Specifically, digital transformation's impact on ESG is stronger among firms located in western or central regions of China and to those in polluting and competitive industries, as well as among non-stated-owned enterprises.

Marketing scholars have extensively examined the role of altruistic and ecological personal values and pro-environmental identity in ethical consumption decisions. Conversely, the role of egoistic personal values and other identities has received scant attention from researchers. This research examines the role of altruistic, egoistic, and ecological personal values in triggering two types of identities: pro-environmental and car-authority. The effects of values and identities on personal norms and attitudes toward electric cars were also examined. A sample of Egyptian consumers responded to an electronic survey, and collected data were analyzed using SEM. The findings generally support the VIP framework, where biospheric values significantly affect pro-environmental identity, and pro-environmental identity affects personal norms. Furthermore, personal norms affected attitudes positively. A different path was obtained which starts with biospheric and altruistic values affecting car authority positively and negatively, respectively. Car authority identity was found to affect attitudes directly, although this is accepted at lower confidence levels. A discussion of research findings, implications, and research limitations were also presented.

Employees have their own understandings of corporate social responsibility (CSR) motives. This study investigated whether employees' different perceptions of CSR motives, including substantive CSR attribution and symbolic CSR attribution, influence their work attitudes, job satisfaction, and turnover intention. Moreover, we explore the mediating role of person-organization fit in the relationships among CSR attribution, job satisfaction, and turnover intention. We collected 687 responses for an overall response rate of 16%. The results of structural equation model (SEM) analyses show that substantive CSR attribution decreases employee turnover intention and that symbolic CSR attribution increases employee turnover intention. Based on these results, we provide relevant theoretical and managerial implications.

Previous research has almost universally shown that forgiveness is a beneficial virtue that can generate a series of positive outcomes. We challenge this prevailing view by proposing that employee forgiveness is a mixed blessing. Setting off from distinguishing the motives behind forgiveness, we integrated the relational perspective and ego depletion theory to explore the beneficial and detrimental consequences of employee forgiveness. Specifically, our study investigated when and how employee forgiveness leads to interpersonal citizenship behaviors (ICBs) and interpersonal deviance. Using a sample of 349 supervisor–employee dyads, we found that employee forgiveness driven by strong relationship-oriented motives could foster high-quality relationships with coworkers and facilitate ICBs. In contrast, employee forgiveness driven by strong self-oriented motives could cause more resource depletion and increase interpersonal deviance. Furthermore, we discuss the theoretical and practical implications of our study as well as future research directions.

Business schools, and universities providing business education, from across the globe have increasingly engaged in responsible management education (RME), that is in embedding social, environmental and ethical topics in their teaching and research. However, we still do not fully understand the institutional pressures that have led to the adoption of RME, in particular concerning under-researched regions like Central and Eastern Europe (CEE). Hence, we undertook what is to our knowledge the most comprehensive study into the adoption of RME in CEE to date (including 13 countries: Belarus, Bulgaria, Croatia, Czech Republic, Estonia, Hungary, Latvia, Lithuania, Poland, Romania, Russia, Slovenia and Ukraine). We find that, with regard to RME, isomorphic pressures seem to shape teaching and research in different ways, which suggests that the idea of a holistic approach to RME, promoted by, for example, the Principles of Responsible Management Education (PRME), needs to be revisited; rather, different trajectories of organizational engagement may emerge for each principle. As a contribution to institutional theory, we discuss how a highly fragmented organizational field—like RME with its multiple dimensions—impacts on notions of actor centrality, where actors achieve centrality with regard to some dimensions of the field but fail to do so for others. In particular, we found that the European Union holds centrality in the area of RME teaching, but not in RME research. Our findings thus suggest that the concept of field centrality needs further clarification.

Ethical workplace climate has been extensively researched in the for-profit context but neglected in nonprofits. Perhaps because nonprofits promote shared values, engage with people, and implement development interventions creating public good, they are considered implicitly ethical. This assumption has been questioned in recent studies. We attempted to develop a psychometrically valid scale measuring ethical workplace climate following a sequential research design to fill this gap. We interviewed 74 employees from 30 nonprofit organizations using the critical incident technique to generate statements on ethical workplace climate. The statements generated were categorized with expert judges' help, followed by a survey of 507 nonprofit employees across India. The exploratory factor analysis (EFA) and subsequent confirmatory factor analysis (CFA) resulted in a 43-item scale, further reduced to 26 items using stepwise regression. Results of subsequent application of EFA and CFA confirmed a four-factor solution: self-interest, collegiality, internal legitimacy, and stewardship. A follow-up study of 243 members of nonprofit organizations confirmed the hypothesized relationships that ethical work climate has a significant effect on affective commitment and job engagement. Finally, we discussed our findings along theoretical contributions, implications, limitations, and future direction.