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The interplay of corporate governance, internal audit effectiveness, and sustainable financial reporting quality in Tanzanian commercial banks 坦桑尼亚商业银行的公司治理、内部审计有效性与可持续财务报告质量之间的相互作用
IF 4.8 Q1 BUSINESS Pub Date : 2024-09-26 DOI: 10.1002/bsd2.70016
Zawadi Ally

This paper investigates the relationship between internal audit effectiveness, corporate governance attributes, and sustainable financial reporting quality within Tanzanian commercial banks. Grounded by agency cost theory to provide new insights into the determinants of financial reporting quality in a developing country context. A cross-sectional and correlational research design was employed, utilizing a structured questionnaire distributed to 150 respondents across a representative sample of Tanzanian commercial banks. Data analysis was conducted using multiple linear regression techniques, with comprehensive diagnostic tests to ensure the robustness of the findings. The results indicate that larger board sizes and proactive board role performance significantly enhance financial reporting quality, reflecting the importance of strong governance structures. Board independence showed a significant impact on financial reporting quality, suggesting that board independence with active engagement contributes to financial reporting quality. Internal audit quality also emerged as a critical predictor of reliable financial reporting, underscoring the role of internal audit in promoting transparency and accountability. These findings contribute to the ongoing debate in corporate governance literature by providing evidence from a developing country perspective, highlighting the nuanced roles of governance and audit in shaping financial reporting quality. This study fills a key gap in the literature by focusing on the Tanzanian banking sector, offering practical recommendations for policymakers and practitioners aimed at enhancing the integrity of financial reporting. Policymakers should emphasize board independence and the active involvement of board members and strengthen internal audit functions to improve reporting transparency and accountability.

本文研究了坦桑尼亚商业银行内部审计有效性、公司治理属性和可持续财务报告质量之间的关系。本文以代理成本理论为基础,对发展中国家财务报告质量的决定因素提出了新的见解。研究采用了横截面和相关性研究设计,向坦桑尼亚商业银行代表性样本中的 150 名受访者发放了结构化问卷。数据分析采用多元线性回归技术,并进行了全面的诊断测试,以确保研究结果的稳健性。结果表明,较大的董事会规模和积极主动的董事会角色表现能显著提高财务报告质量,这反映了强有力的治理结构的重要性。董事会的独立性对财务报告质量有重大影响,表明董事会的独立性和积极参与有助于提高财务报告质量。内部审计质量也是可靠财务报告的一个重要预测因素,强调了内部审计在促进透明度和问责制方面的作用。这些研究结果从发展中国家的角度提供了证据,强调了治理和审计在影响财务报告质量方面的微妙作用,从而为公司治理文献中正在进行的辩论做出了贡献。本研究以坦桑尼亚银行业为研究对象,为政策制定者和从业人员提供了旨在提高财务报告完整性的实用建议,从而填补了文献中的一个重要空白。政策制定者应强调董事会的独立性和董事会成员的积极参与,并加强内部审计职能,以提高报告的透明度和问责制。
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引用次数: 0
Impact of corporate social responsibility on sustainable agriculture and livelihood of farmers 企业社会责任对可持续农业和农民生计的影响
IF 4.8 Q1 BUSINESS Pub Date : 2024-09-24 DOI: 10.1002/bsd2.70007
Shuchi Benara Misra, Sneha Kumari, Varun Miglani

Rural areas have low levels of advancement and access to resources compared to urban regions, and elevating these regions is fundamental for accomplishing balanced and sustainable development. Rural uplifting typically includes a range of interventions, and by drawing in local stakeholders, rural uplifting projects can make sustainable arrangements that are custom-made for each community's unique difficulties and opportunities. Corporate social responsibility (CSR) can contribute to and aid the government's efforts in rural development. CybageAsha's (CSR department of Cybage Software) flagship programs seek to improve rural communities through sustainable solutions. These encompass income-generating interventions using contemporary agricultural methods as well as infrastructure development. This article analyses the impact of agricultural interventions on the farmers' livelihoods carried out by CybageAsha in 19 villages across the Pune district (India) by using the t-test and difference-in-difference approach. Findings reveal that the shift from traditional farming methods to adopting new farming methods among beneficiaries has added value in improving the beneficiaries' yields, incomes, skills, and livelihood. CybageAsha's interventions positively impacted the beneficiaries, contributing to agricultural development, livelihood improvement, income generation, and a decline in migration. However, there is a need for continuous support and improvement to sustain the benefits for farmers. The article provides a new understanding for researchers and practitioners about the CSR approaches towards agricultural development. Addressing the challenges and concerns identified in the data analysis will further enhance the effectiveness of rural uplifting initiatives.

与城市地区相比,农村地区的发展水平较低,获得资源的机会也较少,因此,提升这些地区的发展水平对于实现平衡和可持续发展至关重要。农村提升通常包括一系列干预措施,通过吸引当地利益相关者的参与,农村提升项目可以针对每个社区独特的困难和机遇做出可持续的安排。企业社会责任(CSR)可以促进和帮助政府在农村发展方面的努力。CybageAsha(Cybage Software 的企业社会责任部门)的旗舰项目旨在通过可持续的解决方案改善农村社区。这些项目包括利用现代农业方法进行创收干预以及基础设施建设。本文采用 t 检验和差分法分析了印度普纳地区 19 个村庄的 CybageAsha 实施的农业干预措施对农民生计的影响。研究结果表明,受益人从传统耕作方法到采用新耕作方法的转变为提高受益人的产量、收入、技能和生计带来了附加值。CybageAsha 的干预措施对受益人产生了积极影响,促进了农业发展、生计改善、创收和移民减少。然而,要使农民持续受益,还需要持续的支持和改进。这篇文章为研究人员和从业人员提供了对企业社会责任促进农业发展方法的新认识。应对数据分析中发现的挑战和问题将进一步提高农村振兴举措的成效。
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引用次数: 0
Toward sustainable development: The triple nexus for enhanced supply chain performance through information technology, resilience, and sustainability integration 实现可持续发展:通过信息技术、复原力和可持续性整合提高供应链绩效的三重关系
IF 4.8 Q1 BUSINESS Pub Date : 2024-09-23 DOI: 10.1002/bsd2.70019
Umma Habiba Sadia, Da Liu, Muhammad Irfan

The dynamic interaction between supply chain resilience (SCR) and sustainability has become a crucial area of study in the evolving business landscape. While research has made strides in connecting information technology (IT) and SCR, a gap remains in understanding how sustainability dimensions integrate into these aspects, particularly in socio-economically and environmentally challenged countries. This study aims to address this gap by investigating how IT and SCR contribute to enhancing overall supply chain performance, with a specific focus on the role of social (SS), environmental (ENS), and economic (ECS) sustainability dimensions. To achieve this, we formulated hypotheses that were tested using structural equation modeling, based on data from a sample of 321 apparel enterprises in Bangladesh. The findings reveal that IT significantly enhances resilience, while SCR does not directly improve supply chain performance when sustainability dimensions are considered. However, SCR positively influences all dimensions of sustainability, underscoring the importance of the combined strength of IT and SCR for achieving enduring sustainability in an uncertain world. Moreover, the results show that the triad of sustainability (SS, ENS, and ECS) fully mediates the relationship between resilience and supply chain performance, serving as the linchpin that binds and strengthens these elements. This research advances the understanding of the interplay between IT, resilience, and sustainability, providing valuable guidance for policymakers and sustainability professionals. Moreover, by integrating sustainability into IT and resilience strategies, organizations can enhance their supply chain performance and ensure long-term success.

在不断变化的商业环境中,供应链复原力(SCR)与可持续性之间的动态互动已成为一个重要的研究领域。虽然研究在信息技术(IT)与供应链恢复力之间的联系方面取得了长足进步,但在理解可持续发展层面如何与这些方面相结合方面仍存在差距,尤其是在社会经济和环境面临挑战的国家。本研究旨在通过研究信息技术和供应链可持续发展如何有助于提高供应链的整体绩效来弥补这一空白,并特别关注社会(SS)、环境(ENS)和经济(ECS)可持续发展维度的作用。为此,我们根据孟加拉国 321 家服装企业的样本数据提出了假设,并使用结构方程模型进行了检验。研究结果表明,当考虑可持续发展维度时,信息技术能显著增强复原力,而 SCR 并不能直接提高供应链绩效。然而,SCR 对可持续发展的所有维度都有积极影响,凸显了信息技术和 SCR 的综合优势对于在不确定世界中实现持久可持续发展的重要性。此外,研究结果表明,可持续发展的三要素(SS、ENS 和 ECS)完全介导了复原力与供应链绩效之间的关系,是结合和加强这些要素的关键。这项研究加深了人们对信息技术、复原力和可持续发展之间相互作用的理解,为政策制定者和可持续发展专业人士提供了宝贵的指导。此外,通过将可持续发展融入信息技术和复原力战略,企业可以提高供应链绩效,确保长期成功。
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引用次数: 0
Correction to “Do not walk into darkness in greenhushing: A cross-cultural study on why Chinese and South Korean corporations engage in greenhushing behavior” 更正 "不要在绿化中走进黑暗:关于中国和韩国企业绿化行为原因的跨文化研究 "原文
IF 4.8 Q1 BUSINESS Pub Date : 2024-09-23 DOI: 10.1002/bsd2.70018

Tao, Z. (2024). Do not walk intodarkness in greenhushing: A cross-cultural study on whyChinese and South Korean corporations engage ingreenhushing behavior. Business Strategy & Development, 7(2),e401. https://doi.org/10.1002/bsd2.401

In this paper, the reference of “Branding, A. (2012). Strategically leveraging corporate social responsibility. California Management Review, 54(3).” was incorrect.

This reference should be revised to the following: “Vallaster, C., Lindgreen, A., & Maon, F. (2012). Strategically leveraging corporate social responsibility: A corporate branding perspective. California Management Review, 54(3), 34-60.”

A total of 3 citations of this error are cited in this paper, and they should read as shown below:

In paragraph 2 of the “INTRODUCTION” section, the text “According to Branding (2012), greenhushing organizations are “unrecognized ethical businesses” that fail to integrate sustainability into their brand image.” was incorrect. This should have read: “According to Vallaster, Lindgreen, and Maon (2012), greenhushing organizations are “unrecognized ethical businesses” that fail to integrate sustainability into their brand image.”

In paragraph 3 of the “INTRODUCTION” section, the text “Studies have shown that this phenomenon often occurs when corporations are worried that their environmental initiatives might trigger negative responses or be misunderstood (Branding, 2012; Lindsey, 2016)” was incorrect. This should have read: “Studies have shown that this phenomenon often occurs when corporations are worried that their environmental initiatives might trigger negative responses or be misunderstood (Vallaster, Lindgreen, & Maon, 2012; Lindsey, 2016).”

In paragraph 3 of the “INTRODUCTION” section, the text “Additionally, research indicates that the reasons behind corporations' greenhushing strategies can be classified into motives for cost-saving (Falchi et al., 2022; Koh et al., 2018), motives for risk aversion (Branding, 2012; Cheng et al., 2024; Coles et al., 2017),” was incorrect. This should have read: “Additionally, research indicates that the reasons behind corporations' greenhushing strategies can be classified into motives for cost-saving (Falchi et al., 2022; Koh et al., 2018), motives for risk aversion (Vallaster, Lindgreen, & Maon, 2012; Cheng et al., 2024; Coles et al., 2017),”

We apologize for these errors.

Tao, Z. (2024). 不要在 "掩耳盗铃 "的黑暗中行走--关于中国和韩国企业 "掩耳盗铃 "行为的跨文化研究。https://doi.org/10.1002/bsd2.401 本文参考了 "Branding, A. (2012).战略性地利用企业社会责任。California Management Review, 54(3). "有误,应修改如下:"Vallaster, C., Lindgreen, A., & Maon, F. (2012)。战略性地利用企业社会责任:企业品牌视角》。加州管理评论》,54(3),34-60。"本文共引用了 3 处错误,应如下所示:在 "引言 "部分第 2 段中,"根据 Branding(2012)的观点,'绿化组织'是'未被认可的道德企业',它们未能将可持续发展融入其品牌形象。应改为"引言 "部分第 3 段中的 "研究表明,当企业担心其环保举措可能引发负面反应或被误解时,往往会出现这种现象(Branding, 2012; Lindsey, 2016)"有误。应改为"研究表明,当企业担心其环保举措可能引发负面反应或被误解时,往往会出现这种现象(Vallaster, Lindgreen, & Maon, 2012; Lindsey, 2016)。"在 "引言 "部分第 3 段中,"此外,研究表明,企业采取绿化策略背后的原因可分为节约成本动机(Falchi et al、2022;Koh 等人,2018)、风险规避动机(Branding,2012;Cheng 等人,2024;Coles 等人,2017)"有误。应改为"此外,研究表明,企业采取绿化策略背后的原因可分为节约成本的动机(Falchi et al., 2022; Koh et al., 2018)、规避风险的动机(Vallaster, Lindgreen, & Maon, 2012; Cheng et al., 2024; Coles et al., 2017)。"我们为这些错误道歉。
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引用次数: 0
Corporate environmental behavior toward sustainable development: Motivations, benefits, and challenges of ISO 14001 adoption at Japanese subsidiaries in Thailand 实现可持续发展的企业环境行为:在泰国的日本子公司采用 ISO 14001 的动机、益处和挑战
IF 4.8 Q1 BUSINESS Pub Date : 2024-09-22 DOI: 10.1002/bsd2.70015
Reo Hirata, Dimiter S. Ialnazov

Since the Earth Summit held in Rio de Janeiro in 1992, ISO 14001 has become an internationally recognized environmental management system that has spread all over the world. The existing literature has examined in detail the motivations, benefits, and challenges of ISO 14001 adoption in developed countries. However, there is a relative lack of studies on the adoption of ISO 14001 by the subsidiaries of multinational corporations (MNCs) in developing countries, and in Thailand in particular. This paper investigates the motivations, benefits, and challenges of ISO 14001 adoption at Japanese subsidiaries in Thailand based on the results of a questionnaire survey of 100 subsidiaries and a semi-structured interview survey of 11 subsidiaries. We find that the main motivations are pressures by the national and local governments, as well as by the customers. In addition to the tax incentives, the main benefits are gaining competitiveness, enhancing the corporate image, and maintaining efficient management. We also identify the following challenges: the costs of ISO 14001 adoption, and the training and awareness of the employees. Compared with the existing literature, we find some new motivations, benefits, and challenges related to the local context of ISO 14001 adoption. Although our results are valid only for the Japanese subsidiaries in Thailand, the in-depth understanding of the motivations, benefits, and challenges of ISO 14001 adoption may contribute to the expanding literature about corporate environmental behavior toward sustainable development.

自 1992 年在里约热内卢召开地球问题首脑会议以来,ISO 14001 已成为国际公认的环境管理系统,并在世界各地得到推广。现有文献详细研究了发达国家采用 ISO 14001 的动机、益处和挑战。然而,关于发展中国家,特别是泰国的跨国公司子公司采用 ISO 14001 的研究却相对缺乏。本文基于对 100 家子公司的问卷调查和对 11 家子公司的半结构式访谈调查的结果,研究了在泰国的日本子公司采用 ISO 14001 的动机、益处和挑战。我们发现,主要动机是来自国家和地方政府以及客户的压力。除了税收优惠外,主要的好处是获得竞争力、提升企业形象和保持高效管理。我们还发现了以下挑战:采用 ISO 14001 的成本以及员工的培训和意识。与现有文献相比,我们发现了一些与本地采用 ISO 14001 相关的新动机、新益处和新挑战。虽然我们的研究结果只适用于日本在泰国的子公司,但我们对采用 ISO 14001 的动机、益处和挑战的深入理解,可能会为不断扩展的有关企业环境行为以实现可持续发展的文献做出贡献。
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引用次数: 0
On the circular entrepreneurship across continents: An analysis of terms of business descriptors 关于各大洲的循环创业:对企业描述术语的分析
IF 4.8 Q1 BUSINESS Pub Date : 2024-09-16 DOI: 10.1002/bsd2.70006
Francisco Benita, Padmapriya Srinivasan

This study analyzes circular entrepreneurship trends across global regions using the 2014–2018 Global Entrepreneurship Monitor dataset. Content analysis of business descriptors from 79,663 unique entrepreneurs was used to position each startup within the 9R's framework. The results show that startups are mainly associated with “repurpose” and “recover”, which are less desirable for circularity. We further define circular entrepreneurs as those with the top 10% highest weighted score in circular strategies according to the type of business they run. The BERTopic approach is applied to identify specific business topics for these entrepreneurs. Similarities (North America and Latin America & the Caribbean) and differences (Europe) in popular topics are found across regions. Lastly, regression analysis reveals that entrepreneurial perception and the presence of role models are key factors driving circular entrepreneurship.

本研究利用《2014-2018 年全球创业观察》数据集分析了全球各地区的循环创业趋势。通过对 79,663 名创业者的业务描述进行内容分析,在 9R 框架内对每家初创企业进行定位。结果表明,初创企业主要与 "再利用 "和 "回收 "相关,而这两个词对于循环性来说并不理想。我们进一步将循环型企业家定义为那些根据其经营的企业类型在循环战略方面加权得分最高的前 10%的企业家。我们采用 BERTopic 方法来确定这些企业家的具体业务主题。研究发现,不同地区的热门话题既有相似之处(北美、拉丁美洲和加勒比海地区),也有不同之处(欧洲)。最后,回归分析表明,创业观念和榜样的存在是推动循环创业的关键因素。
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引用次数: 0
Multidimensional analysis of entrepreneurial leadership and spatial innovation for sustainable startup success in emerging markets 多维分析创业领导力和空间创新,促进新兴市场初创企业的可持续成功
IF 4.8 Q1 BUSINESS Pub Date : 2024-09-15 DOI: 10.1002/bsd2.70005
Sajid Amit, Roger Levermore, Seeam Shahid Noor, Abdulla Al Kafy

Understanding the key factors that drive entrepreneurial success is vital in our quest to achieve sustainable development goals and cultivate inclusive business models in emerging markets. This study employs a mixed-methods approach, combining qualitative expert interviews (n = 25) with content analysis of secondary data sources (76 journal articles, 17 reports, 20 newspaper articles, 15 blogs, 24 video clips, and 7 book chapters). Data were investigated utilizing grounded theory techniques, including open, axial, and selective coding. The study focuses on successful startups in Bangladesh, selected based on criteria, such as financial performance, growth potential, and innovation. The findings reveal that 92% of successful startup leaders possess resilience, 88% demonstrate effective communication skills, 84% exhibit a growth mindset, and 80% employ a strategic mindset. Furthermore, 76% of these leaders foster a culture of innovation by embracing failure, 72% adopt a vision-oriented approach, and 68% decentralize authority. The study highlights that 64% of successful startups leverage market analysis techniques, 60% optimize their supply chains, 56% employ effective risk management strategies, 52% focus on customer segmentation, and 48% utilize crowdsourcing methods to enhance their strategic decision-making and operational efficiency. Conversely, 40% of unsuccessful startups lack salesmanship skills, 36% lack humility, and 32% have limited coachability. This research contributes to the understanding of entrepreneurial strategies and the private sector's role in achieving sustainable business development in emerging markets, providing valuable insights for entrepreneurs, policymakers, and stakeholders in the entrepreneurial ecosystem.

了解推动创业成功的关键因素,对于我们在新兴市场实现可持续发展目标和培育包容性商业模式至关重要。本研究采用混合方法,将定性专家访谈(n = 25)与二手数据源(76 篇期刊论文、17 份报告、20 篇报纸文章、15 个博客、24 个视频剪辑和 7 本书章节)的内容分析相结合。数据调查采用了基础理论技术,包括开放式编码、轴向编码和选择性编码。研究的重点是孟加拉国的成功初创企业,这些企业是根据财务业绩、增长潜力和创新等标准筛选出来的。研究结果表明,92% 的成功初创企业领导者具有应变能力,88% 的领导者表现出有效的沟通技巧,84% 的领导者表现出成长型思维模式,80% 的领导者采用战略型思维模式。此外,76% 的领导者通过接受失败来培养创新文化,72% 的领导者采用愿景导向法,68% 的领导者下放权力。研究强调,64% 的成功初创企业利用市场分析技术,60% 的企业优化供应链,56% 的企业采用有效的风险管理策略,52% 的企业关注客户细分,48% 的企业利用众包方法提高战略决策和运营效率。相反,40% 不成功的初创企业缺乏销售技巧,36% 缺乏谦逊,32% 教练能力有限。这项研究有助于了解新兴市场的创业战略和私营部门在实现企业可持续发展中的作用,为创业者、政策制定者和创业生态系统中的利益相关者提供了宝贵的见解。
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引用次数: 0
Inclusive business and partnerships: Enhancing value creation for producers in the global south 包容性商业和伙伴关系:为全球南部的生产者创造更多价值
IF 4.8 Q1 BUSINESS Pub Date : 2024-09-15 DOI: 10.1002/bsd2.410
Xiaoxue Weng, Benno Pokorny, George C. Schoneveld, Geofrey Mutayoba

Inclusive businesses (IBs) are promoted to alleviate poverty and contribute to sustainable development at the base of the pyramid (BOP). In the agri-food sector, there is limited evidence regarding what types of partnerships enhance IBs' value creation potential for low-income producers. This prevents policymakers from providing effective support to IBs and leveraging their full potential for sustainable development. To understand what types of partnerships are more effective for social value creation, this paper conducts a mixed-method analysis of 46 cases from Tanzania and Ghana. It finds that transactional partnerships create efficient IB networks that require limited external support. Such IBs, however, generally undertake business-as-usual activities. In contrast, IBs adopt more innovative business models when their partners are integrated in decision-making and strategic planning. Such IBs, however, often require tailored support to resolve their inter- and intra-organizational challenges. This paper suggests practical considerations for designing IB partnerships to maximize impact potential.

提倡包容性企业(IBs)是为了减轻贫困,促进金字塔底层(BOP)的可持续发展。在农业食品行业,关于哪种类型的合作关系能增强企业为低收入生产者创造价值的潜力的证据十分有限。这妨碍了政策制定者为综合企业提供有效支持,并充分发挥其促进可持续发展的潜力。为了了解哪种类型的伙伴关系对创造社会价值更有效,本文对坦桑尼亚和加纳的 46 个案例进行了混合方法分析。本文发现,交易型伙伴关系可以创建高效的国际机构网络,只需要有限的外部支持。然而,这些国际机构一般都在开展一切照旧的活动。与此相反,当国际机构的合作伙伴参与决策和战略规划时,它们会采用更具创新性的商业模式。然而,这类国际机构往往需要有针对性的支持,以解决其组织间和组织内的挑战。本文提出了设计国际机构伙伴关系的实际考虑因素,以最大限度地发挥影响潜力。
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引用次数: 0
Scaling up climate change finance in Ghana: The role of religious institutions 扩大加纳的气候变化融资:宗教机构的作用
IF 4.8 Q1 BUSINESS Pub Date : 2024-09-12 DOI: 10.1002/bsd2.70012
Kelvin Omari Mintah, Albert Ahenkan, Justice Nyigmah Bawole, Solomon Nborkan Nakouwo

The uncertainty surrounding the possibility of generating sufficient funds from international donors and other public financial resources to support climate action calls for the identification of alternative sources of climate finance options. Ensuring a reliable stream of funds to drive climate action requires the identification of diverse funding channels that can supplement existing ones. Also, in light of the proactive approach required to combat climate change, overreliance on a singular funding source could hinder the achievement of climate-related goals. This is because the existing sources of funding from the central government, local governments, and international agencies remain insufficient to meet the perceived cost of climate change in Ghana. Through a qualitative in-depth interview, empirical data was drawn from religious institutions to identify their contribution toward climate finance. The study revealed that religious institutions play a significant role in climate finance due to their advocacy capacity, financial resources, and extensive networks. Funding from religious institutions has also been channeled into stock adaptation projects and public education, and this is evident in the areas of agriculture, waste, energy, water, and the support rendered to SMEs in general. Besides, their engagement in climate finance is also motivated by ethical, theological, and moral considerations. The study, therefore, argues that funding from religious institutions toward climate change adaptation and mitigation initiatives should be seen as a complementary source of funding to climate finance.

从国际捐助方和其他公共财政资源获得足够资金以支持气候行动的可能性存在不确定性,这就要求确定气候融资的替代来源方案。要确保有可靠的资金流来推动气候行动,就必须找到能够补充现有资金的各种筹资渠道。此外,鉴于应对气候变化需要采取积极主动的方法,过度依赖单一的资金来源可能会阻碍气候相关目标的实现。这是因为来自中央政府、地方政府和国际机构的现有资金来源仍然不足以满足加纳气候变化的预期成本。通过定性深入访谈,我们从宗教机构获取了经验数据,以确定它们对气候融资的贡献。研究显示,宗教机构凭借其宣传能力、财政资源和广泛的网络,在气候融资方面发挥着重要作用。宗教机构的资金也被用于存量适应项目和公共教育,这在农业、废物处理、能源、水以及对中小企业的支持等领域都很明显。此外,他们参与气候融资也是出于伦理、神学和道德方面的考虑。因此,本研究认为,宗教机构为气候变化适应和减缓行动提供的资金应被视为气候融资的补充资金来源。
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引用次数: 0
Is national economic growth associated with environmental social and governance performance of firms? 国家经济增长与企业的环境、社会和治理绩效是否相关?
IF 4.8 Q1 BUSINESS Pub Date : 2024-09-08 DOI: 10.1002/bsd2.70009
Ajithakumari Vijayappan Nair Biju, Ambili Jayachandran, Ann Susan Thomas, Aghila Sasidharan

This study delves into the effect of environmental, social and governance (ESG) indicators on economic growth trajectory of an emerging economy. A sample of firms listed on the ESG index of the National Stock Exchange (NSE) was examined. The findings reveal a positive and statistically significant relationship between ESG performance indicators and economic growth represented as gross domestic product (GDP) per capita. The sample is further segregated into energy and non-energy sectors, where the aggregate ESG scores exhibited a statistically significant influence on economic growth in both sectors. However, upon a closer examination of the individual ESG pillars, the governance pillar is observed to exert a negative influence on economic performance in non-energy firms. In contrast, the environment and social pillars show no significant influence. The analysis then employs a unique approach by applying a Difference-in-differences estimator to assess the impact of Business Responsibility and Sustainability Reporting (BRSR) regulations, which confirms a positive impact on economic growth after regulations but exclusively within the non-energy sector. This study underscores the substantial impact of ESG aggregate and individual scores on GDP per capita, which translates to economic growth.

本研究探讨了环境、社会和治理(ESG)指标对新兴经济体经济增长轨迹的影响。研究以在美国国家证券交易所(NSE)ESG 指数上市的公司为样本。研究结果表明,环境、社会和治理绩效指标与以人均国内生产总值(GDP)为代表的经济增长之间存在积极的统计意义上的显著关系。样本进一步细分为能源和非能源行业,ESG 总分对这两个行业的经济增长都有统计学意义上的重大影响。然而,在对单个环境、社会和治理支柱进行更仔细的研究后发现,治理支柱对非能源企业的经济表现产生了负面影响。相比之下,环境和社会支柱则没有明显影响。随后的分析采用了一种独特的方法,即应用差分估算器来评估《企业责任与可持续发展报告》(BRSR)法规的影响,结果证实法规实施后对经济增长产生了积极影响,但仅限于非能源行业。这项研究强调了环境、社会和公司治理总分和单项得分对人均国内生产总值(即经济增长)的重大影响。
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Business Strategy and Development
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