Business Strategy and Development最新文献

This paper examines the role of managerial influence in the implementation of green practices (IGP) within the hotel industry, focusing on three key factors: managers' attitudes toward the environment (MAE), perceived organizational environmental support (POES), and employees' green collaboration (EGC). Drawing upon the Norm Activation Model, the Theory of Planned Behavior, and the Social Exchange Theory, the proposed model was tested using a sample of 190 hotel managers in India. The findings indicate that MAE indirectly influences the implementation of green practices through the managers' intentions to behave. In addition, both POES and EGC are directly related to the IGP. This holds particular relevance for India's hospitality sector, which faces considerable environmental challenges stemming from increasing tourist arrivals. By underscoring the internal antecedents of green practices, we offer practical strategies within managerial control to mitigate the industry's environmental impact.

The intersection of artificial intelligence (AI) implementation and environmental organizational management presents unique obstacles that demand careful examination and innovative solutions. This research makes three relevant contributions to the field. First, through extensive qualitative research that combines systematic literature review with conceptual analysis, it provides novel frameworks for understanding how environmentally conscious companies navigate the complex terrain of social disruption while maintaining their core environmental missions. Second, drawing from environmental management literature, organizational transformation theories, and industry practices, the research advances new methodological approaches for managing technological integration within these organizations. The findings present a third key contribution by revealing previously unexplored patterns in how successful AI integration in green companies requires sophisticated approaches spanning multiple organizational dimensions: knowledge management systems must be reimagined, leadership development programs need to evolve, and organizational design must adapt to new realities. Beyond these structural changes, organizations must build new frameworks that effectively combine technological capabilities with environmental expertise while carefully managing social impacts. Importantly, the research presents evidence that traditional environmental values need not be sacrificed; rather, they can be preserved and improved through thoughtful integration of AI systems. While the conceptual nature of this study may limit its immediate application across all organizational contexts and scales, further empirical research will be needed to validate the proposed frameworks across specific industry sectors, this work provides valuable insights into the unique issues faced by green companies implementing AI. The study advances the field by offering fresh perspectives on managing the delicate balance between environmental values and technological innovation while presenting original frameworks for understanding and addressing the social dimensions of technological transformation in environmentally conscious organizations. Given the rapid evolution of AI technology, some findings may require regular updates, highlighting the dynamic nature of this field of study.

As a tool for voluntary environmental regulation, ISO 14001 certification encourages enterprises to adopt substantive environmental practices to promote sustainability. However, many certified companies have been exposed to greenwashing scandals. Based on the fraud triangle theory, this study explores the impact of ISO 14001 certification on corporate greenwashing. This study collects panel data of Chinese-listed companies from 2010 to 2022 using the CSMAR Database and text analysis and applies a Tobit regression model for empirical testing. The results show that ISO 14001 certification has a significant positive effect on greenwashing. In addition, managerial myopia positively moderates the relationship between ISO 14001 certification and greenwashing. Information transparency negatively moderates the relationship between ISO 14001 certification and greenwashing. This study is the first to apply the fraud triangle theory to explore the problems of ISO 14001 certification in the implementation process, providing feasible paths to improve the efficacy of certification.

We investigate the impact of corporate social responsibility (CSR) on energy efficiency for the Iron and Steel Industries of India. Using firm-level data, the panel fixed effects regression model shows an inverse relationship between CSR and energy intensity, suggesting that a strategic firm's involvement in CSR increases energy efficiency. In addition, businesses with higher CSR spending tend to be more energy efficient; however, the association is not consistently observed across all profit-making CSR firms. Our findings at the disaggregate level suggest that firms that spend beyond the threshold levels experience a visible impact on energy efficiency. Further, CSR expenditure of R&D-intensive firms tends to have higher energy efficiency than their counterparts. We conclude that CSR plays a significant role in enhancing the energy efficiency of a socially and environmentally responsible firm. Thus, environmental sustainability should be one of the priority investment areas for CSR-driven firms in India.

This study explores the intersection of business strategy and environmental, social, and governance (ESG) pillars within the communication sector. Previous research has primarily examined these elements in isolation, with limited emphasis on their integration within technology-driven industries. In addition, most studies on digital transformation rely on cross-sectional data, leaving a gap in longitudinal research. Addressing these gaps, this study analyzes Asian digital companies, investigating how business strategy influences ESG performance, which in turn, mediates business performance. Findings indicate that business strategy positively impacts ESG performance, ultimately enhancing overall business performance. This research highlights the importance of aligning business strategy with sustainable development in the communication sector. By focusing on longitudinal insights and industry-specific implications, this study contributes to both academic literature and corporate practice. However, the study's regional scope may limit its generalizability. These findings reinforce the strategic advantages of embedding ESG principles within business frameworks, particularly in technology-intensive industries.

Since climate change has emerged as one of the world's most urgent issues, businesses are under more pressure to make their environmentally friendly operations more transparent. The purpose of this study is to investigate the effect of foreign ownership on climate change disclosure and the role of national governance as a moderating variable. The study was conducted on banking companies in ASEAN-5 countries, namely 305 bank year observations during 2018–2022. Under the legitimacy theory framework, this study found that foreign ownership has a negative effect on climate change disclosure. The study also found that the voice of accountability, governance effectiveness, and regulatory quality weaken the negative effect of foreign ownership on climate change disclosure. The findings recommend that increasing public engagement, regulatory quality, and implementation are more impactful on corporate climate change disclosure than merely maintaining political stability and corruption control. These findings highlight the important role of strong national governance in promoting corporate disclosure and discouraging unethical practices related to environmental disclosure. These findings have been confirmed through robustness tests, such as the monotonic test and heckman two-stage.

This research examines the connection between primary stakeholders and the level of carbon disclosure in Indonesia's carbon-sensitive industry. The study utilizes data from 266 carbon-sensitive companies listed on the Indonesia Stock Exchange between 2018 and 2022, analyzed through panel regression techniques. The results indicate that institutional ownership has a significant negative impact on carbon disclosure. Conversely, a higher proportion of shares held by foreign investors and the largest shareholder is associated with increased carbon disclosure. Meanwhile, creditors do not play a significant role in influencing carbon disclosure. These findings provide valuable insights for company managers in understanding how primary stakeholders affect disclosure practices, which may extend beyond just carbon-related information.

This article aims to systematize and structure research on biodiversity accounting. We identify the main current areas and dynamics of biodiversity accounting. Therefore, we explore how stakeholder capitalism can contribute to corporate commitments to biodiversity conservation. We also examine how the institutional context plays a role in these commitments. Finally, we analyze how these factors can contribute to global governance to achieve SDGs 14 and 15. We used a mixed-methods analysis by research synthesis. A bibliometric analysis was performed following the PRISMA (Preferred Reporting Items for Systematic Review and Meta-Analyses) protocol to search and select scientific contributions to be analyzed. Citation analysis is used to map current research fronts. In addition, a bibliographic coupling is performed to identify connection networks in the current literature. We review a sample of 163 studies from the Academic Journal Guide (AJG). We identify research activities on biodiversity accounting between 1993 and early 2023. We used BibExcel and Gephi software packages to perform a scientific mapping analysis based on co-word bibliographic networks. The R package Bibliometrix is used to perform an algorithmic historiography. The empirical results show the current state of the art on biodiversity accounting and suggest new research trends. Our results are also intuitive, as biodiversity conservation accounting is undoubtedly at the center of global policy discussions. We find from this meta-analysis that differences in biodiversity accounting practices are due to the wide variety of institutions that have become entrenched over time. This article enriches the current state of the art. It also identifies important themes in the biodiversity accounting literature. This offers valuable theoretical and practical perspectives.