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Trends and Future Directions on Adoption of Blockchain Technology for SDGs in VUCA World: A Bibliometric Analysis VUCA世界可持续发展目标采用区块链技术的趋势和未来方向:文献计量分析
IF 4.8 Q1 BUSINESS Pub Date : 2025-07-28 DOI: 10.1002/bsd2.70149
Mohd Salim, Parvez Alam Khan, Haseeb ur Rahman, Mohammad Asif, Amin Jan, Mohd Naved Khan

In today's VUCA (volatile, uncertain, complex, and ambiguous) world, business strategy and environmental responsibility are impactful forward-thinking strategies, and stewardship with emerging technologies like Blockchain will foster long-term viability, accountability, and improved stakeholder transparency. Blockchain's decentralized nature, transparency, and immutability technology transformed the theoretical approach to practical, ethical, and scalable, providing stakeholders with confidence. The study aims to extensively analyze existing literature to examine the adoption of blockchain technology (BCT) for achieving the United Nations' sustainable development goals (SDGs), including trends, the major themes, and future direction. Through the PRISMA approach, 183 articles were retrieved from Scopus and the WOS database for the years 2017–2023. The bibliometric study was conducted using the bibliophagy application from the R Studio package. The findings reveal that the intersection of SDGs and BCT holds promising opportunities for deeper interdisciplinary collaboration, international engagement, integration of emerging technologies, and the exploration of new research avenues. The findings also depict that countries like India, China, Australia, and Spain actively focus on the area of SDGs and BCT. Third, this study has explored all fundamental trends regarding the publication of productive authors with the affiliation institute and country. Fourthly, the study delved deeper into the methodology employed and examined the prominent topics and potential future directions. Finally, the research highlights important insights that broaden the theoretical understanding in an interdisciplinary field while offering practical guidance for companies, investors, and policymakers. By pinpointing research gaps and suggesting future directions, it enables decision-makers to strategically align technology adoption with the SDGs. This approach not only fosters greater stakeholder trust but also helps prioritize investments in areas that yield significant impact on SDGs.

在当今的VUCA(不稳定、不确定、复杂和模糊)世界中,商业战略和环境责任是具有影响力的前瞻性战略,而区块链等新兴技术的管理将促进长期可行性、问责制和提高利益相关者的透明度。区块链的去中心化、透明度和不变性技术将理论方法转变为实用、道德和可扩展的方法,为利益相关者提供了信心。本研究旨在广泛分析现有文献,探讨区块链技术(BCT)在实现联合国可持续发展目标(sdg)中的应用趋势、主要主题和未来方向。通过PRISMA方法,从Scopus和WOS数据库中检索了2017-2023年的183篇文章。文献计量学研究是使用R Studio包中的bibliophagy应用程序进行的。研究结果表明,可持续发展目标和BCT的交叉为深化跨学科合作、国际参与、新兴技术整合和探索新的研究途径提供了良好的机会。调查结果还显示,印度、中国、澳大利亚和西班牙等国积极关注可持续发展目标和BCT领域。第三,本研究探讨了与隶属机构和国家有关的生产性作者出版的所有基本趋势。第四,对研究方法进行了深入探讨,并探讨了研究的突出主题和未来可能的发展方向。最后,该研究强调了重要的见解,拓宽了跨学科领域的理论理解,同时为公司、投资者和政策制定者提供了实践指导。通过指出研究差距并提出未来方向,它使决策者能够在战略上使技术采用与可持续发展目标保持一致。这种方法不仅增强了利益相关者的信任,而且有助于优先考虑对可持续发展目标产生重大影响的领域的投资。
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引用次数: 0
The Mediating Role of Financial Self-Efficacy in the Relationship Between Financial Inclusion and Poverty Alleviation 金融自我效能感在金融普惠与扶贫关系中的中介作用
IF 4.8 Q1 BUSINESS Pub Date : 2025-07-28 DOI: 10.1002/bsd2.70146
Danish Mehraj, Syed Naiyar U. Nissa, Viqar U. Nissa, Sumaira Gulzar

This study investigates the relationship between Financial Inclusion (FI), Financial Self-Efficacy (FSE), and Poverty Alleviation (PA) among poor and rural households in North Kashmir, India. Using a cross-sectional design, data were collected from 525 respondents benefiting from financial inclusion initiatives across five banks. The research employed structural equation modeling (SEM) to explore the direct and indirect effects of financial inclusion on poverty alleviation, with a specific focus on the mediating role of financial self-efficacy. Results indicate that financial inclusion significantly influences poverty alleviation directly and indirectly through financial self-efficacy, highlighting the importance of individuals' confidence in managing financial resources. Furthermore, findings reveal that improved access to financial services correlates positively with enhanced financial self-efficacy, suggesting that both factors are essential for effective poverty alleviation strategies. The study underscores the need for integrated interventions that not only increase access to financial services but also empower individuals through financial literacy and self-efficacy enhancement programs. These insights contribute to the understanding of how financial inclusion can be leveraged to foster economic empowerment and reduce poverty in rural settings.

本研究调查了印度北克什米尔地区贫困和农村家庭金融普惠(FI)、金融自我效能(FSE)和扶贫(PA)之间的关系。采用横断面设计,从五家银行的525名受益于普惠金融举措的受访者中收集数据。本研究采用结构方程模型(SEM)探讨普惠金融对扶贫的直接和间接影响,并特别关注金融自我效能感的中介作用。结果表明,普惠金融通过金融自我效能感直接和间接影响脱贫,凸显了个人金融资源管理信心的重要性。此外,研究结果表明,改善金融服务的获取与金融自我效能的增强呈正相关,这表明这两个因素对于有效的减贫战略至关重要。该研究强调了综合干预的必要性,不仅要增加获得金融服务的机会,还要通过金融知识和自我效能增强计划赋予个人权力。这些见解有助于理解如何利用金融普惠来促进农村地区的经济赋权和减贫。
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引用次数: 0
The Rise of Digital Responsibility: Insights From Türkiye's Banking and e-Commerce Sectors 数字责任的兴起:来自<s:1> rkiye银行和电子商务部门的见解
IF 4.8 Q1 BUSINESS Pub Date : 2025-07-28 DOI: 10.1002/bsd2.70170
Ceyda Cihan Aydogdu, Banu Mujde Baskan Karsak

This study examines how the concept of corporate digital responsibility (CDR) principles, such as data security, transparency, and digital inclusivity, is integrated into the corporate structures of the banking and e-commerce sectors in Türkiye. The objective is to identify sector-specific key trends, challenges, and strategic approaches related to the adoption of CDR in corporate frameworks. By presenting a comparative analysis of two critical sectors, this research highlights the sectoral differences in understanding and implementing CDR. Employing a qualitative methodology, the research utilizes semi-structured interviews with senior executives, corporate communication directors, IT professionals, and legal experts. The interviews were thematically analyzed and digitized using Python-based coding tools to enhance analytical consistency and depth. The findings indicate that the banking sector demonstrates greater maturity in CDR awareness and an institutionalized approach to CDR, particularly in areas related to data security and regulatory compliance. Conversely, the e-commerce sector shows slower and more fragmented progress, lagging in the adoption and implementation of CDR principles. Both sectors require significant improvements to align with global CDR standards. The study also underlines the importance of cross-sector collaboration, government enforcement mechanisms, and user-driven demands in fostering responsible digital ecosystems. Future studies should employ quantitative methods to evaluate the regulatory and cultural influences on digital responsibility. Furthermore, research that focuses on consumer perspectives, the long-term development of regulatory compliance, and compares different emerging economies will help broaden the current literature on CDR.

本研究探讨了企业数字责任(CDR)原则的概念,如数据安全、透明度和数字包容性,如何融入泰国银行和电子商务部门的公司结构。目标是确定与在企业框架中采用CDR相关的特定行业的关键趋势、挑战和战略方法。通过对两个关键部门的比较分析,本研究突出了在理解和实施CDR方面的部门差异。该研究采用定性方法,对高级管理人员、企业传播主管、IT专业人员和法律专家进行了半结构化访谈。使用基于python的编码工具对访谈进行主题分析和数字化,以增强分析的一致性和深度。调查结果表明,银行业在CDR意识和制度化的CDR方法方面表现出了更高的成熟度,特别是在与数据安全和监管合规相关的领域。相反,电子商务领域的发展速度较慢,且较为分散,在CDR原则的采用和实施方面滞后。这两个部门都需要进行重大改进,以与全球CDR标准保持一致。该研究还强调了跨部门合作、政府执法机制和用户驱动需求在培育负责任的数字生态系统中的重要性。未来的研究应采用定量方法来评估监管和文化对数字责任的影响。此外,关注消费者视角、监管合规的长期发展以及比较不同新兴经济体的研究将有助于拓宽CDR的现有文献。
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引用次数: 0
How to Ensure Sustainability Practices Have a Positive Influence in Small and Medium-Sized Companies? Evidence of Quadratic Relationships and Moderating Effect of Innovation? 如何确保可持续发展实践对中小企业产生积极影响?二次关系的证据与创新的调节效应?
IF 4.8 Q1 BUSINESS Pub Date : 2025-07-27 DOI: 10.1002/bsd2.70169
José Antonio Clemente-Almendros, Manuel Moreno García, Samer Ajour El Zein

Greenwashing is an obstacle to sustainable development that must be addressed. While there is increasing social pressure for businesses to adopt sustainable practices, there is also skepticism about the potential for these practices to yield economic benefits. In this context, organizations may opt to assign the responsibility of sustainability implementation to their compliance departments. Yet, with proper implementation, sustainability may help businesses to improve their economic efficiency. The Stakeholder Theory provides justification for this possibility; however, making it a reality demands a long-term perspective in an economy where short-term thinking seems to be deeply rooted. Therefore, it is essential to establish a strategic approach to sustainability that prioritizes stakeholder relationships, ultimately leading to long-term economic efficiency improvements and moving away from a short-term focus. That said, the literature shows mixed results about the possibility of achieving economic benefits from sustainable practices. Using a sample of 17,498 MSMEs from 17 Latin American countries, our study shows that the U-shaped relationship between these variables can explain the inconclusive evidence. Moreover, it also demonstrates that the relationship can be positively moderated by innovation. Our findings contribute to the literature by revealing a positive relationship between an intensive application of sustainability practices, which would be realized in the long term, and an improvement in business performance, with improved efficiency resulting from sustainable practices. This result can help organizations to more readily identify long-term strategies by giving them insights into the possibilities for increasing their efficiency. The findings indicate that the long-term, intensive implementation of sustainability practices correlates with enhanced business efficiency, a relationship of a quadratic nature that is influenced by the role of innovation in sustainable practices.

“漂绿”是可持续发展的障碍,必须予以解决。虽然越来越多的社会压力要求企业采用可持续的做法,但也有人怀疑这些做法是否有可能产生经济效益。在这种情况下,组织可以选择将可持续性实施的责任分配给其合规部门。然而,如果实施得当,可持续性可以帮助企业提高经济效率。利益相关者理论为这种可能性提供了理由;然而,在一个短期思维似乎根深蒂固的经济体中,实现这一目标需要长远的眼光。因此,必须建立一种可持续发展的战略方法,优先考虑利益相关者的关系,最终实现长期经济效率的提高,摆脱对短期的关注。也就是说,文献显示了从可持续实践中获得经济效益的可能性的不同结果。我们以17个拉丁美洲国家的17,498家中小微企业为样本,研究表明这些变量之间的u型关系可以解释不确定的证据。此外,研究还表明,创新对这种关系具有正向调节作用。我们的研究结果通过揭示可持续发展实践的深入应用(这将在长期内实现)与业务绩效的改善(可持续发展实践带来的效率提高)之间的正相关关系,为文献做出了贡献。这个结果可以帮助组织通过洞察提高效率的可能性,更容易地确定长期战略。研究结果表明,长期、密集地实施可持续发展实践与提高企业效率相关,这是一种二次性质的关系,受创新在可持续实践中的作用的影响。
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引用次数: 0
Corporate Governance Practices and Circular Supply Chain Management Relationship: Eco-Innovation Leadership and the Perceived Urgency Paradox Based on a Three-Way Interaction Model 公司治理实践与循环供应链管理关系:基于三方互动模型的生态创新领导与感知紧迫性悖论
IF 4.8 Q1 BUSINESS Pub Date : 2025-07-27 DOI: 10.1002/bsd2.70188
Meshach Awuah-Gyawu, Alexander Otchere Fianko, Osman Babamu Halidu, Bright Akwasi Gyamfi, Simplice A. Asongu

The accelerating decline in global circularity and fragmented implementation of Circular Supply Chain Management (CIRSCM), particularly in developing economies, highlights the necessity for enhanced behavioural and institutional drivers. This study examines the influence of corporate governance (CORPGOV) on CIRSCM, with eco-innovation leadership (EIL) serving as both a mediating and moderating mechanism and perceived urgency for circularity acting as a boundary condition. Utilising an integrative framework, the Stewardship–Behavioural Alignment Theory (SBAT), this research integrates the Stewardship Theory and the Theory of Planned Behaviour to elucidate how governance systems are translated into circular outcomes through leadership behaviour and contextual urgency. Data were collected from 381 manufacturing firms in Ghana through a structured survey targeting top and mid-level managers. A hybrid analytical approach employing structural equation modelling (SEM) and PROCESS macro regression was used to test the hypothesised relationships. The findings confirm a positive and significant relationship between CORPGOV and CIRSCM, establishing that EIL partially mediates this link. Furthermore, EIL significantly moderates the CORPGOV–CIRSCM relationship, and this moderating effect is amplified under high levels of perceived urgency. More importantly, financial slack should not be viewed merely as excess capacity; rather, it should function as a strategic buffer and resource reserve that enables firms operating under financial constraints to mitigate risk and pursue circular objectives. Industry-specific analyses reveal heterogeneous effects, with plastic firms demonstrating stronger governance–circularity alignment, while wood-processing firms exhibit negative moderation, highlighting sectoral divergence in circular readiness. Managerial experience was found to be non-significant, indicating that experience rooted in legacy linear models may not facilitate circular transition. This study contributes to the theory by conceptualising governance as a behavioural enabler rather than as a structural determinant.

全球循环度的加速下降和循环供应链管理(CIRSCM)的分散实施,特别是在发展中经济体,突出了加强行为和制度驱动的必要性。本研究考察了公司治理(CORPGOV)对CIRSCM的影响,其中生态创新领导力(EIL)作为中介和调节机制,而感知到的循环紧迫性作为边界条件。利用管理行为一致性理论(SBAT)这一综合框架,本研究整合了管理理论和计划行为理论,阐明了治理系统如何通过领导行为和情境紧迫性转化为循环结果。通过针对高层和中层管理人员的结构化调查,从加纳的381家制造公司收集了数据。采用结构方程模型(SEM)和PROCESS宏观回归的混合分析方法来检验假设的关系。研究结果证实了CORPGOV和CIRSCM之间存在显著的正相关关系,表明EIL在其中起到了部分中介作用。此外,EIL显著调节了CORPGOV-CIRSCM关系,并且这种调节作用在高感知紧迫性水平下被放大。更重要的是,金融松弛不应仅仅被视为产能过剩;相反,它应该发挥战略缓冲和资源储备的作用,使在财务约束下运营的公司能够减轻风险并追求循环目标。特定行业的分析揭示了异质性效应,塑料公司表现出更强的治理-循环一致性,而木材加工公司表现出负调节,突出了循环准备程度的部门差异。管理经验被发现是不重要的,表明植根于传统线性模型的经验可能不会促进循环过渡。本研究通过将治理概念化为行为推动者而不是结构决定因素,从而为该理论做出了贡献。
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引用次数: 0
Strategic Perspectives on Big Data Analytics for Sustainability: Integrative Insights From a Systematic Literature Review 可持续发展大数据分析的战略视角:来自系统文献综述的综合见解
IF 4.8 Q1 BUSINESS Pub Date : 2025-07-27 DOI: 10.1002/bsd2.70186
Edna Cassaro, Andréia do Prado Bueno, Simone Sehnem, Ana Cláudia Lara Crizel, Dulcimar José Julkovski

The application of Big Data Analytics (BDA) plays a crucial role in promoting sustainability across various organizational contexts. It strengthens sustainability initiatives in diverse areas, such as Supply Chain Management, where it helps identify socially responsible suppliers, reduces logistics costs, and enhances delivery efficiency. In the energy sector, BDA supports energy consumption modeling, forecasting, storage, and distribution, enabling more efficient energy management. Despite existing literature linking BDA and sustainability, few studies have provided an integrative and strategic view that connects data-driven technologies to the tensions and trade-offs involved in sustainable development. This study investigates the use of BDA in fostering sustainability, identifying key practices, outcomes, challenges, and opportunities. By focusing on organizational tensions and strategic outcomes, this research offers an original contribution to the field. A systematic literature review was conducted to explore the role of BDA in advancing sustainability. The findings highlight the potential of BDA to align sustainability with more effective, data-driven strategies, delivering positive impacts for both internal and external stakeholders. The benefits are observed across both private and public sectors. In industry, BDA improves energy efficiency by mapping real-time data, optimizing natural resource use, and reducing costs. BDA also enhances mobility, identifying bottlenecks, improving public transport, and alleviating congestion. In circular processes, BDA aids waste management by promoting recycling and reuse. A conceptual framework is proposed, integrating sectoral applications, enablers, barriers, and outcomes, to support both academic research and managerial practice. The article concludes with recommendations for further discussion and research on the role of BDA in sustainability.

大数据分析(BDA)的应用在促进各种组织环境的可持续性方面发挥着至关重要的作用。它加强了不同领域的可持续发展举措,例如供应链管理,帮助确定对社会负责的供应商,降低物流成本,提高交付效率。在能源领域,BDA支持能源消耗建模、预测、存储和分配,从而实现更高效的能源管理。尽管已有文献将BDA与可持续性联系起来,但很少有研究提供一种综合的战略观点,将数据驱动技术与可持续发展中的紧张关系和权衡联系起来。本研究调查了BDA在促进可持续性、确定关键实践、结果、挑战和机遇方面的应用。通过关注组织紧张关系和战略结果,本研究为该领域提供了原创性贡献。通过系统的文献综述,探讨了BDA在促进可持续发展中的作用。研究结果强调了BDA在将可持续发展与更有效的数据驱动战略结合起来,为内部和外部利益相关者带来积极影响方面的潜力。私营部门和公共部门都能从中受益。在工业领域,BDA通过绘制实时数据、优化自然资源使用和降低成本来提高能源效率。BDA还可以增强机动性,识别瓶颈,改善公共交通,缓解拥堵。在循环过程中,BDA通过促进回收和再利用来帮助废物管理。提出了一个概念性框架,整合了部门应用、推动因素、障碍和结果,以支持学术研究和管理实践。文章最后建议进一步讨论和研究BDA在可持续性中的作用。
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引用次数: 0
Determinants of Environmental Disclosure and Firm Value: Evidence From Latin American Energy and Mining Industries 环境信息披露与企业价值的决定因素:来自拉丁美洲能源和采矿业的证据
IF 4.8 Q1 BUSINESS Pub Date : 2025-07-27 DOI: 10.1002/bsd2.70185
Guillermo Arévalo, Maximiliano González, Alexander Guzmán, María-Andrea Trujillo

We developed an Environmental Disclosure Index (EDI) to capture a broad and detailed range of environmental issues. This comprehensive approach helps reduce the risk of superficial or selective reporting by firms. Using the EDI, we analyzed the factors associated with environmental disclosure practices among 220 companies in the energy and mining sectors in Latin America over the period 2015–2023. Additionally, we examined how the level of environmental disclosure is associated with a firm's value. We found that corporate governance is related to environmental disclosure. On one hand, larger, more independent, and diverse boards were associated with greater environmental reporting. On the other hand, CEO duality has a negative link with disclosure. Additionally, firms with concentrated ownership or a State as the largest shareholder disclosed more environmental information. We also found a positive relationship between environmental disclosure and a firm's value, suggesting that transparent environmental practices can enhance investor perceptions and market valuation. Our findings highlight that strong corporate governance can lead to more comprehensive environmental disclosure, a dynamic that has been less clearly established in the Latin American context, where governance standards and transparency practices are less developed. Firms with better governance are more likely to adopt sustainable practices, which may lead to greater alignment with Sustainable Development Goals (SDGs) and higher valuation.

我们制定了环境信息披露指数(EDI),以捕捉广泛而详细的环境问题。这种全面的方法有助于减少公司肤浅或选择性报告的风险。使用EDI,我们分析了2015-2023年期间拉丁美洲220家能源和采矿业公司的环境披露实践相关因素。此外,我们还研究了环境信息披露水平与公司价值之间的关系。我们发现公司治理与环境信息披露相关。一方面,更大、更独立、更多样化的董事会与更多的环境报告有关。另一方面,CEO二元性与信息披露呈负相关。此外,所有权集中或国家为最大股东的公司披露了更多的环境信息。我们还发现环境信息披露与公司价值之间存在正相关关系,这表明透明的环境实践可以提高投资者的认知和市场估值。我们的研究结果强调,强有力的公司治理可以带来更全面的环境信息披露,这一动态在治理标准和透明度实践欠发达的拉丁美洲尚未明确确立。拥有更好治理的公司更有可能采用可持续实践,这可能导致与可持续发展目标(sdg)的更大一致性和更高的估值。
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引用次数: 0
Identifying and Prioritizing Barriers to Circular Supply Chain Management in Indian Micro, Small, & Medium Enterprises: A DANP-Based Approach 印度中小微企业循环供应链管理障碍的识别和优先排序:基于danp的方法
IF 4.8 Q1 BUSINESS Pub Date : 2025-07-26 DOI: 10.1002/bsd2.70183
Anjali Upadhyay, Apratul Chandra Shukla

This study aims to establish and analyze the significant barriers to adopting Circular Supply Chain Management (CSCM) in Indian Micro, Small, and Medium Enterprises (MSMEs). The research employs novel mixed-method approaches in its pursuit. A literature review and expert opinions assist in identifying the significant barriers. A quantitative combinational DANP methodology, integrating a Decision-Making Trial and Evaluation Laboratory (DEMATEL) with the Analytic Network Process (ANP), is utilized to analyze causal relationships and interrelations and to ultimately rank the critical barriers. The study reveals that economic and technological challenges are the most prominent causal factors, exacerbating regulatory and social issues, particularly in India's MSME sector. The findings have broad implications for industry experts, policymakers, and researchers in formulating successful interventions that promote circular adoption in MSMEs. This study contributes to the existing literature on CSCM and MSMEs by presenting challenges in emerging markets, specifically considering India's unique economic and regulatory environment.

本研究旨在建立并分析印度中小微企业(MSMEs)采用循环供应链管理(CSCM)的主要障碍。本研究采用新颖的混合方法进行研究。文献综述和专家意见有助于确定重大障碍。定量组合DANP方法,将决策试验和评估实验室(DEMATEL)与分析网络过程(ANP)相结合,用于分析因果关系和相互关系,并最终对关键障碍进行排名。研究表明,经济和技术挑战是最突出的原因,加剧了监管和社会问题,特别是在印度的中小微企业部门。研究结果对行业专家、政策制定者和研究人员制定促进中小微企业循环采用的成功干预措施具有广泛的意义。本研究通过提出新兴市场的挑战,特别是考虑到印度独特的经济和监管环境,为CSCM和中小微企业的现有文献做出了贡献。
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引用次数: 0
Environmental Social and Governance Materiality Assessment: A Research Agenda 环境、社会和治理重要性评估:一个研究议程
IF 4.8 Q1 BUSINESS Pub Date : 2025-07-26 DOI: 10.1002/bsd2.70172
Muhammad Sani Khamisu, Ratna Achuta Paluri

Environmental, social, and governance (ESG) requirements are increasingly gaining attention worldwide, prompting regulators in many countries to set mandatory ESG disclosure policies. However, there are major assertions that these policies will likely bring about unintended consequences, as some organizations may disclose deceptive information (greenwashing) while others might even ignore material ESG issues to comply with the policies. These issues raise concerns regarding organizational commitments to conducting proper materiality assessments. Subsequently, such concerns represent an emerging research stream in ESG policy development and literature. This article seeks to further the discussions by scientifically mapping the body of knowledge on ESG materiality assessment. Specifically, the review integrates co-citation, keyword co-occurrence, and thematic analyses to describe the past and present state of ESG materiality literature. Consequently, four major clusters of articles that researchers and policymakers rely on for ESG materiality philosophical background were identified, i.e., (1) The need for materiality assessment in corporate sustainability, (2) Materiality assessment disclosures for stakeholders, (3) Stakeholder activism for corporate legitimacy, and (4) Integrated reporting frameworks and institutional mechanisms. In contrast, the analysis uncovers five major clusters explaining the present state of ESG materiality assessment. The study further presents insightful research gaps with future research and policy implications. Therefore, the review contributes to contextualizing ESG materiality assessment by stressing the need to deeply understand the underlying constructs explaining the double materiality principle in the mandatory ESG disclosure policy.

环境、社会和治理(ESG)要求日益受到全球的关注,促使许多国家的监管机构制定了强制性的ESG披露政策。然而,也有一些人断言,这些政策可能会带来意想不到的后果,因为一些组织可能会披露欺骗性信息(洗绿),而另一些组织甚至可能忽略实质性的ESG问题来遵守政策。这些问题引起了对组织承诺进行适当的重要性评估的关注。随后,这些问题代表了ESG政策制定和文献中的新兴研究流。本文试图通过科学地绘制ESG重要性评估的知识体系来进一步讨论。具体而言,该综述整合了共被引、关键词共现和专题分析,以描述ESG重要性文献的过去和现在的状况。因此,本文确定了研究人员和决策者在ESG重要性哲学背景方面所依赖的四大类文章,即:(1)公司可持续性重要性评估的必要性;(2)利益相关者重要性评估披露;(3)利益相关者对公司合法性的行动主义;以及(4)综合报告框架和制度机制。相比之下,分析揭示了五个主要集群解释ESG重要性评估的现状。该研究进一步提出了具有洞察力的研究差距,并对未来的研究和政策产生了影响。因此,该综述强调有必要深入理解强制性ESG披露政策中解释双重重要性原则的基本结构,从而有助于将ESG重要性评估置于背景之下。
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引用次数: 0
The Role of Environmental Corporate Social Responsibility in Promoting Green Consumerism: Evidence From the Vietnamese Agri-Food Sector 环境企业社会责任在促进绿色消费主义中的作用:来自越南农业食品部门的证据
IF 4.8 Q1 BUSINESS Pub Date : 2025-07-24 DOI: 10.1002/bsd2.70189
An Khang Trinh, Khanh Huy Nguyen, Mai Dong Tran

This study examines the relationship between Vietnamese agri-food firms' environmental corporate social responsibility initiatives (ECSR) and green purchase intention (GPI) as well as the mediating role of affective brand commitment and brand loyalty. It further investigates the moderating effect of green agri-food products' price in the connection between GPI and green purchase behavior (GPB). The study utilizes systematic random sampling and mall intercepts to survey 509 agri-food consumers in Vietnam. The analyzed data reveal that affective brand commitment and brand loyalty mediate the relationship between ECSR and GPI. Besides, ECSR indirectly influences GPB through GPI. Furthermore, green products' price negatively moderates the influence of GPI on GPB. From the theoretical perspective, the current study enriches the existing literature on sustainability marketing by exploring the mediating mechanisms in the process by which ECSR translates into green consumer behaviors. Furthermore, while scholars have extensively explored the factors that bridge the gap between GPI and GPB, this study's finding regarding the negative moderating effect of green products' prices advances our understanding of the factors widening the green gap. From the practical standpoint, practitioners gain actionable insights to promote environmentally sustainable operating initiatives and green consumer behaviors within the agri-food sector, thereby accelerating the progress towards the United Nations Sustainable Development Goals (SDG) 12, on responsible consumption and production, and 15 on enhancing life on land.

本研究探讨越南农业食品企业的环境企业社会责任主动性(ECSR)与绿色购买意愿(GPI)的关系,以及情感品牌承诺和品牌忠诚的中介作用。进一步探讨绿色农产品价格在绿色消费指数与绿色购买行为之间的调节作用。本研究采用系统随机抽样和商场拦截的方法,对509名越南农产品消费者进行了调查。分析数据表明,情感品牌承诺和品牌忠诚在企业社会责任与产品质量指数之间起中介作用。此外,ECSR通过GPI间接影响GPB。绿色产品价格负向调节GPI对GPB的影响。本研究从理论角度出发,通过探索企业社会责任转化为绿色消费者行为的中介机制,丰富了可持续营销的现有文献。此外,虽然学者们已经广泛地探索了弥合GPI和GPB差距的因素,但本研究关于绿色产品价格的负调节作用的发现促进了我们对扩大绿色差距因素的理解。从实践的角度来看,从业者可以获得可操作的见解,以促进农业食品部门的环境可持续经营倡议和绿色消费者行为,从而加速实现联合国可持续发展目标(SDG) 12,负责任的消费和生产,以及改善陆地生活的15。
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Business Strategy and Development
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