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Stakeholder engagement during the COVID-19 crisis: perspectives from South Africa 2019冠状病毒病危机期间利益攸关方的参与:来自南非的观点
IF 3.2 Q1 Social Sciences Pub Date : 2023-11-28 DOI: 10.1108/srj-04-2022-0193
Lindani Myeza, Marianne Kok, Yvette Lange, Warren Maroun

Purpose

This study aims to examine how governing bodies demonstrated stakeholder engagement during the time of the COVID-19 crisis in South Africa.

Design/methodology/approach

This study uses a qualitative approach based on semi-structured interviews with 18 participants, comprising of preparers of financial statements, board members and management consultants/advisors. The study also relied on the analysis of articles on corporate webpages and publications produced by professional bodies on the economic, social and environmental impact of COVID-19.

Findings

The results of this study indicated that governing bodies demonstrated stakeholder engagement during times of crisis through transparent reporting, corporate social responsibility initiatives and active stakeholder inclusivity.

Originality/value

This study contributes to the body of research on stakeholder engagement during a crisis and provides evidence of the role stakeholder inclusivity can play in responding to a crisis. The findings will be useful in understanding the importance of stakeholder engagement during times of crisis. The study is one of the first, to the best of the authors’ knowledge, to evaluate how stakeholder engagement principles can be followed by governing bodies during a crisis.

本研究旨在研究在南非2019冠状病毒病危机期间,理事机构如何展示利益攸关方的参与。设计/方法/方法本研究采用定性方法,基于对18名参与者的半结构化访谈,包括财务报表编制者、董事会成员和管理顾问/顾问。该研究还依赖于对企业网页上的文章和专业机构出版的关于COVID-19经济、社会和环境影响的出版物的分析。本研究的结果表明,管理机构通过透明的报告、企业社会责任倡议和积极的利益相关者包容性,在危机时期展示了利益相关者的参与。原创性/价值本研究为危机期间利益相关者参与的研究体系做出了贡献,并为利益相关者包容性在应对危机中发挥的作用提供了证据。研究结果将有助于理解危机时期利益相关者参与的重要性。据作者所知,这项研究是首次评估管理机构在危机期间如何遵循利益相关者参与原则的研究之一。
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引用次数: 0
Exploring consumers’ social media engagement in addressing plastic pollution 探索消费者在社交媒体上参与解决塑料污染问题
Q1 Social Sciences Pub Date : 2023-11-08 DOI: 10.1108/srj-12-2022-0530
Shavneet Sharma, Gurmeet Singh
Purpose Plastic pollution is a major issue that plagues modern society. Scholars are interested in comprehending consumers’ behavioural actions to address plastic pollution. This study aims to delve into the determinants of consumers’ engagement with social media as a medium to address plastic pollution. Design/methodology/approach A conceptual model is developed that extends the behavioural reasoning theory (BRT). Using a quantitative approach, 476 responses underwent structural equation modelling analysis. Findings Results indicate that “reasons for” positively correlate with attitude and intention towards socially responsible engagement. Contrarily, “Reasons against” demonstrated a positive association with socially responsible engagement intention. Attitudes favouring socially responsible engagement correlate positively with the underlying intention. The moderation analysis underscores the positive relation of social return on social media with consumers’ attitude and their “reasons for” leaning towards socially responsible engagement intention. Notably, a positive connection was established between socially responsible engagement intention and the trifecta of consumption, contribution and content creation behaviours. Originality/value By enhancing the BRT, this research sheds light on novel perspectives regarding consumers’ engagement on social media platforms. Distinctively, it is among the handful of studies probing the influence of behavioural intention across diverse behavioural outcomes. The insights gained from this study, grounded in empirical evidence from an emerging market, are poised to guide policymakers, governmental agencies and industry practitioners in formulating effective strategies to combat plastic pollution. Additionally, the study can assist in achieving the UN sustainable development goals (SDGs), specifically SGD 12, SGD 13, SDG 14 and SGD 17.
塑料污染是困扰现代社会的一个主要问题。学者们感兴趣的是了解消费者应对塑料污染的行为行为。本研究旨在深入探讨消费者使用社交媒体作为解决塑料污染的媒介的决定因素。设计/方法/方法一个概念模型被开发,扩展行为推理理论(BRT)。采用定量方法,对476份回复进行结构方程建模分析。结果表明,“原因”与社会责任参与的态度和意向正相关。相反,“反对理由”与社会责任参与意愿呈正相关。支持社会责任参与的态度与潜在意图呈正相关。适度分析强调了社交媒体上的社会回报与消费者的态度以及他们倾向于社会责任参与意愿的“原因”之间的正相关关系。值得注意的是,社会责任参与意愿与消费、贡献和内容创造三要素之间建立了正相关关系。通过加强BRT,本研究揭示了有关消费者参与社交媒体平台的新视角。值得注意的是,它是少数几个探索行为意图对不同行为结果影响的研究之一。从这项研究中获得的见解基于新兴市场的经验证据,有望指导政策制定者、政府机构和行业从业者制定有效的战略来对抗塑料污染。此外,该研究可以帮助实现联合国可持续发展目标(SDG),特别是SGD 12, SGD 13, SDG 14和SGD 17。
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引用次数: 0
Is there any excuse for wrongdoing? The moderating role of perceived reasons for bank irresponsibility in blame appraisal and WOM recommendations 做错事有什么借口吗?银行不负责任的感知原因在责任评估和世界妇女组织建议中的调节作用
Q1 Social Sciences Pub Date : 2023-10-30 DOI: 10.1108/srj-04-2023-0245
Grzegorz Zasuwa
Purpose This study aims to outline the role of causal attributions in consumer responses to irresponsible corporate behaviour. Specifically, this paper presents a moderated mediation model that explains how four types of perceived motives behind an irresponsible action shape corporate blame and word-of-mouth recommendations. Design/methodology/approach To test the hypotheses, the study uses data from a large survey assessing consumer reactions to a real case of corporate socially irresponsible behaviour in the banking industry. Findings The findings show that market-, unethicality- and rogue employee-driven attributions increase corporate blame and subsequently make people more likely to spread negative comments regarding the culprit. The difficult situation of a bank, as a perceived reason for wrongdoing, does not reduce the blame attributed to the irresponsible organisation. Originality/value The literature offers little information on the attributions people make following egregious corporate behaviour; however, such cognitions can play an important role in stakeholders’ reactions to wrongdoing. This study therefore extends the understanding of how irresponsibility attributions affect consumers’ responses to misbehaviour. Given the empirical context, the findings might be particularly important for communication and bank managers.
本研究旨在概述因果归因在消费者对不负责任的企业行为的反应中的作用。具体而言,本文提出了一个有调节的中介模型,解释了不负责任行为背后的四种感知动机如何塑造企业指责和口碑推荐。为了检验这些假设,该研究使用了一项大型调查的数据,该调查评估了消费者对银行业企业社会不负责任行为的真实案例的反应。研究结果表明,市场、不道德和流氓员工驱动的归因增加了企业的指责,随后使人们更有可能传播对罪魁祸首的负面评论。一家银行的困境,作为其被认为存在不当行为的原因,并不能减轻对这家不负责任的机构的指责。关于人们对企业恶劣行为的归因,文献提供的信息很少;然而,这种认知可以在利益相关者对不法行为的反应中发挥重要作用。因此,本研究扩展了对不负责任归因如何影响消费者对不当行为的反应的理解。考虑到经验背景,这些发现可能对沟通和银行经理特别重要。
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引用次数: 0
Financial constraints and carbon emissions: an empirical investigation 金融约束与碳排放:一项实证调查
Q1 Social Sciences Pub Date : 2023-10-06 DOI: 10.1108/srj-01-2023-0014
Ijaz Ur Rehman, Faisal Shahzad, Muhammad Abdullah Hanif, Ameena Arshad, Bruno S. Sergi
Purpose This study aims to empirically examine the influence of financial constraints on firm carbon emissions. In addition to the role of financial constraints in firm-level carbon emissions, this study also examines this influence in the presence of governance, environmental orientation and firm-level attributes. Design/methodology/approach Using pooled ordinary least square, this study examines the impact of financial constraints on firm-level carbon emissions using a panel of 1,536 US firm-year observations from 2008 to 2019. This study also used two-step generalized method of moment–based dynamic panel data and two-stage least square approaches to address potential endogeneity. The results are robust to endogeneity and collinearity issues. Findings The results suggest that financial constraints enhance the carbon emissions of the firms. The economic significance of financial constraints on carbon emissions is more pronounced for the firms that do not report environment-related expenditure investment and those that are highly leveraged. The authors further document that firms with a nondiverse gender board signify a statistically significant impact of financial constraints on carbon emissions. These results are also economically significant, as one standard deviation increase in financial constraints is associated with a 3.340% increase in carbon emissions at the firm level. Research limitations/implications Some implicit and explicit factors like corporate emissions policy and culture may condition the relationship of financial constraints with carbon emissions. Therefore, it would be worthwhile to consider these factors for future research. In addition, it is beneficial to identify the thresholds and/or quantiles at which financial constraints may significantly make a difference in enhancing carbon emissions. Practical implications The findings offer policy implications for investment in stakeholder engagement for capital acquisitions, thereby effectively enforcing environmental innovation and leading to a reduction in carbon emissions. Originality/value This study integrated governance and environment-oriented variables in the model to empirically examine the role of financial constraints on the carbon emissions of the firms in the USA over and above what has already been documented in the earlier literature.
本研究旨在实证检验财务约束对企业碳排放的影响。除了财务约束在企业层面碳排放中的作用外,本研究还考察了治理、环境导向和企业层面属性存在的影响。设计/方法/方法本研究使用汇总普通最小二乘法,利用2008年至2019年的1536个美国公司年度观察结果,研究了财务约束对企业碳排放的影响。本研究还采用基于矩的动态面板数据的两步广义方法和两阶段最小二乘方法来解决潜在的内质性问题。结果对内生性和共线性问题具有鲁棒性。研究结果表明,资金约束对企业碳排放有促进作用。财务约束对碳排放的经济意义对于那些不报告环境相关支出投资的公司和那些高杠杆的公司更为明显。作者进一步证明,董事会性别不多元化的公司表明,财务约束对碳排放的影响在统计上是显著的。这些结果在经济上也具有重要意义,因为财务约束的一个标准差增加与企业层面碳排放量增加3.340%相关。企业排放政策和企业文化等隐性和显性因素可能制约财务约束与碳排放的关系。因此,这些因素在未来的研究中值得考虑。此外,确定财政限制可能在增加碳排放方面产生重大影响的阈值和/或分位数是有益的。研究结果为利益相关者参与资本收购的投资提供了政策启示,从而有效地实施环境创新并导致碳排放的减少。原创性/价值本研究在模型中整合了治理和环境导向变量,在早期文献中已经记录的基础上,实证地考察了财务约束对美国公司碳排放的作用。
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引用次数: 0
Unlocking sustainable success: exploring the impact of transformational leadership, organizational culture, and CSR performance on financial performance in the Italian manufacturing sector 解锁可持续成功:探索变革型领导、组织文化和企业社会责任绩效对意大利制造业财务绩效的影响
Q1 Social Sciences Pub Date : 2023-09-29 DOI: 10.1108/srj-06-2023-0332
Muhammad Junaid Ahsan
Purpose This study aims to investigate how organizational culture (OC) and transformational leadership (TL) affect corporate social responsibility (CSR) performance (environmental performance and social performance) and financial performance (FP) in the context of the Italian manufacturing sector. Grounded in resource-based view theory, this study explores how these factors influence sustainable firm performance. Design/methodology/approach Data gathered from 260 employees were analyzed to examine the multidimensional aspects of CSR, encompassing social and environmental sustainability. Findings The findings highlight the pressing need for sustainable firm performance in the existing environment, supporting the hypothesis that firms achieve sustainable and FP through the recognition of TL and OC. Moreover, a positive and significant relationship between CSR performance and FP was established, underscoring the strategic importance of integrating CSR initiatives into core business practices. This study offers valuable insights for both academia and firms, providing theoretical and practical implications that underscore the importance of cultivating a robust OC to drive performance enhancements. Originality/value This study is novel because it is one of the first, to the best of the author’s knowledge, to analyze the relationships between TL, OC and performance components associated with CSR.
本研究旨在探讨在意大利制造业背景下,组织文化(OC)和变革型领导(TL)如何影响企业社会责任(CSR)绩效(环境绩效和社会绩效)和财务绩效(FP)。本研究以资源基础观理论为基础,探讨这些因素如何影响企业的可持续绩效。从260名员工收集的数据进行了分析,以检查企业社会责任的多维方面,包括社会和环境的可持续性。研究结果强调了在现有环境下对可持续企业绩效的迫切需求,支持了企业通过对TL和OC的认可来实现可持续和FP的假设。此外,建立了企业社会责任绩效与FP之间的显著正相关关系,强调了将企业社会责任计划整合到核心商业实践中的战略重要性。本研究为学术界和企业都提供了有价值的见解,提供了理论和实践意义,强调了培养健全的OC以推动绩效提升的重要性。这项研究是新颖的,因为据作者所知,它是第一个分析与企业社会责任相关的TL、OC和绩效成分之间关系的研究之一。
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引用次数: 0
Does CSR affect tax avoidance? Moderating role of political connections in Bangladesh banking sector 企业社会责任是否影响避税?政治关系在孟加拉国银行业中的调节作用
Q1 Social Sciences Pub Date : 2023-09-25 DOI: 10.1108/srj-09-2022-0364
Md. Harun Ur Rashid, Farhana Begum, Syed Zabid Hossain, Jamaliah Said
Purpose This study aims to investigate whether socially responsible businesses with corporate social expenditure are less prone to engaging in tax avoidance. The study also examines whether political connections moderate the association between corporate social responsibility (CSR) and tax avoidance. Design/methodology/approach The study uses ordinary least squares to analyse the panel data of all 30 listed banks on the Dhaka Stock Exchange covering 2012 to 2020. The study uses a set of alternative variables to check the robustness of the findings. Findings Confirming the corporate culture theory, the study findings indicate that the higher the firms’ CSR expenditure, the lower the tax avoidance. Contrarily, the moderating effect of political connection weakens the role of CSR in tax avoidance, implying that political relation makes the firms socially irresponsible. Besides, the findings document that firms with strong political connections are more likely to be tax aggressive by weakening the role of CSR. The findings imply that firms with weaker political connections are more socially responsible than firms with strong political ties. Research limitations/implications The study provides the bank management and regulatory bodies valuable insights to take necessary actions so that they can easily monitor whether the banks follow their instructions regarding CSR and tax payments. As the politicians make the firm socially irresponsible, the regulatory bodies and bank management should not keep them or their relatives on the board. Originality/value The study contributes to the CSR and tax avoidance literature considering the moderating role of political connections in Bangladesh banking sector.
摘要本研究旨在探讨具有社会责任且有社会支出的企业是否更不容易从事避税行为。该研究还考察了政治关系是否会调节企业社会责任(CSR)与避税之间的关系。设计/方法/方法本研究使用普通最小二乘法分析达卡证券交易所所有30家上市银行2012年至2020年的面板数据。该研究使用了一组可选变量来检验研究结果的稳健性。研究结果证实了企业文化理论,表明企业社会责任支出越高,企业的避税行为越低。相反,政治关系的调节作用削弱了企业社会责任在避税中的作用,这意味着政治关系使企业社会不负责任。此外,研究结果表明,有强大政治关系的公司更有可能通过削弱企业社会责任的作用来积极征税。研究结果表明,政治关系较弱的公司比政治关系较强的公司更有社会责任感。该研究为银行管理层和监管机构提供了有价值的见解,以便他们采取必要的行动,以便他们可以轻松地监测银行是否遵守其关于企业社会责任和纳税的指示。由于政客们让公司在社会上不负责任,监管机构和银行管理层不应该让他们或他们的亲属留在董事会。考虑到孟加拉国银行业政治关系的调节作用,该研究有助于企业社会责任和避税文献。
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引用次数: 0
Socially friendly business strategy and social sustainability performance: roles of spiritual capital and social management process 社会友好型企业战略与社会可持续性绩效:精神资本与社会管理过程的作用
Q1 Social Sciences Pub Date : 2023-09-22 DOI: 10.1108/srj-11-2022-0496
Bambang Tjahjadi, Noorlailie Soewarno, Tsanya El Karima, Annisa Ayu Putri Sutarsa
Purpose This study aims to determine whether socially friendly business strategy impacts social sustainability performance and, if so, whether social management process and spiritual capital act as mediators and moderators of the relationship. Design/methodology/approach This study uses a comprehensive research framework consisting of the mediation and moderation relationship among four constructs, namely, socially friendly business strategy, social management process, spiritual capital and social sustainability performance. A total of 433 owners/managers of micro, small and medium-sized firms (MSMEs) in the Indonesian province of East Java took part in this study, and the data were gathered using a survey method. The resource-based view, stakeholder theory and partial least squares structural equation modelling are all used in this study to evaluate and explain the hypotheses. Findings The results show that both socially friendly business strategy and social management process positively affect social sustainability performance. Further analysis reveals that spiritual capital moderates the effect of socially friendly business strategy on social sustainability performance. Second, social management process mediates the influence of socially friendly business strategy on social sustainability performance in part. Research limitations/implications The current study has limitations. First, it restricts the scope of its sample to MSMEs in Indonesia’s East Java Province. As a result, it also restricts its generalizability, and care must be used if the findings are applied to other types of organizations and geographic areas. Second, some survey participants needed help to complete the online questionnaire. As a result, collecting the data were less successful than anticipated. This study has significant implications for the development of the stakeholder theory, particularly in elucidating the mechanisms by which socially responsible corporate strategies, social management practices and performance in terms of social sustainability are affected. Practical implications The findings provide a comprehensive guidance for owners/managers in reorienting their business strategy, managing the social management process and building their spiritual capital to achieve social sustainability performance. It provides materials for researchers and students who are interested in studying the subject matter. Social implications MSMEs have a significant role in society. The welfare of society will therefore increase if social sustainability performance is successful. The overall model of social sustainability performance improvements and its antecedents are presented in this study. Originality/value To the best of the authors’ knowledge, this study is among the first attempts to explore the general model of improving social sustainability performance using four constructs that are rarely used in previous studies. It also uses a new data set and research setting in Indo
目的研究社会友好型企业战略是否影响社会可持续发展绩效,如果影响,社会管理过程和精神资本是否在关系中起中介和调节作用。本研究采用社会友好型企业战略、社会管理过程、精神资本与社会可持续性绩效四个构形之间的中介与调节关系的综合研究框架。印度尼西亚东爪哇省共有433名中小微企业(MSMEs)的所有者/经理参与了这项研究,并采用调查方法收集了数据。本研究采用资源基础理论、利益相关者理论和偏最小二乘结构方程模型来评价和解释这些假设。结果表明,社会友好型企业战略和社会管理流程对社会可持续发展绩效均有正向影响。进一步分析发现,精神资本调节了社会友好型企业战略对社会可持续性绩效的影响。社会管理过程在一定程度上中介了社会友好型企业战略对社会可持续性绩效的影响。研究的局限性/启示当前的研究有局限性。首先,它将样本范围限制在印度尼西亚东爪哇省的中小微企业。因此,它也限制了其通用性,如果将研究结果应用于其他类型的组织和地理区域,则必须谨慎使用。其次,一些调查参与者需要帮助来完成在线问卷。因此,数据的收集不如预期的成功。本研究对利益相关者理论的发展具有重要意义,特别是在阐明社会责任企业战略、社会管理实践和社会可持续性绩效的影响机制方面。研究结果为业主/管理者在调整经营策略、管理社会管理流程和建立精神资本以实现社会可持续发展绩效方面提供了全面的指导。它为有兴趣研究这一主题的研究人员和学生提供了材料。中小微企业在社会中发挥着重要作用。因此,如果社会可持续性绩效取得成功,社会福利就会增加。本研究提出了社会可持续性绩效改善的整体模型及其前因式。据作者所知,本研究是第一次尝试使用以往研究中很少使用的四个构式来探索提高社会可持续性绩效的一般模型。它还使用了印度尼西亚作为新兴国家之一的新数据集和研究环境。
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引用次数: 0
Exploring the roles of personality traits and self-efficacy on environmental engagement: a Sri Lankan youth survey 人格特质和自我效能感对环境参与的影响:斯里兰卡青年调查
Q1 Social Sciences Pub Date : 2023-09-22 DOI: 10.1108/srj-03-2021-0098
Vilani Sachitra
Purpose Identifying the best predictors of environmental citizenship behavior (ECB) has been a major concern of both researchers and educators aimed at protecting environmental quality and sustain person-environment transactions. This study aims to examine the unique contribution of personality traits and self-efficacy beliefs to the ECB of university youth in Sri Lanka. Design/methodology/approach Quantitative research approach used. The internet-based survey method was used to collect data from undergraduates studying at six state universities and two nonstate universities. The measurement items of five personality traits, ECB and academic self-efficacy were adopted on established scales from the literature. Findings Multiple regression results revealed that the personality traits of extraversion, agreeableness and openness to experience, as well as academic self-efficacy, are significant predictors of ECB. Extraversion, agreeableness, conscientiousness and openness to experience significantly influenced academic self-efficacy. Model 6 of the PROCESS macro results indicated that academic self-efficacy partially mediated the contribution of extraversion, agreeableness and openness to experience traits to ECB. Practical implications These findings have broad implications for interventions aimed at enhancing youth environmental behavior. Whereas personality traits represent stable individual characteristics that mostly derive from individual hereditary endowment. Originality/value The study showed a holistic approach in explaining ECB that combined both personality traits and self-efficacy beliefs, indicating that they are interrelated and should not be treated in isolation.
确定环境公民行为(ECB)的最佳预测因素一直是研究人员和教育工作者关注的主要问题,旨在保护环境质量和维持人与环境的交易。本研究旨在探讨人格特质和自我效能信念对斯里兰卡大学青年ECB的独特贡献。设计/方法/方法采用定量研究方法。采用基于网络的调查方法,收集了六所州立大学和两所非州立大学的本科生的数据。五种人格特质、ECB和学术自我效能感的测量项目采用文献编制的量表。结果多元回归结果显示,外向性、亲和性、经验开放性人格特征以及学术自我效能感对学生的ECB有显著的预测作用。外向性、亲和性、严谨性和经验开放性显著影响学业自我效能感。PROCESS宏观结果的模型6表明,学术自我效能感在经验特质外向性、亲和性和开放性对ECB的贡献中起到部分中介作用。这些发现对旨在提高青少年环境行为的干预措施具有广泛的意义。而人格特征则是稳定的个体特征,主要来源于个体的遗传禀赋。独创性/价值该研究在解释ECB时采用了一种综合人格特征和自我效能信念的整体方法,表明它们是相互关联的,不应孤立对待。
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引用次数: 0
Long-term orientation and corporate social responsibility in small and medium-sized enterprises: the role of strategy formation mode 中小企业长期导向与企业社会责任:战略形成模式的作用
Q1 Social Sciences Pub Date : 2023-09-19 DOI: 10.1108/srj-07-2023-0363
Nikola Rosecká, Ondřej Machek, Michele Stasa, Aleš Kubíček
Purpose This study aims to explore the effects of long-term orientation (LTO) and strategy formation mode on corporate social responsibility. While many researchers have investigated how large businesses address corporate social responsibility (CSR), there is little empirical evidence on how small- and medium-sized businesses implement CSR or what individual drivers shape this process. Design/methodology/approach The paper surveyed 282 small and medium-sized managers from the United Kingdom. The respondents were recruited using platform Prolific Academic. Findings The findings reveal that LTO is a prerequisite for developing CSR and shapes strategy formation mode. The findings also suggested that deliberate strategies are positively related to CSR. The results are consistent across different components of LTO (futurity, continuity and perseverance) and CSR types (internal and external). Originality/value The results show that all aspects of LTO are relevant for CSR in SMEs. Besides LTO, deliberate strategy formation model is an important factor contributing to CSR. The paper presents as first an empirical contribution to the strategy literature by examining positive relationship between LTO and deliberate strategy formation mode.
目的探讨长期导向和战略形成模式对企业社会责任的影响。虽然许多研究人员已经研究了大型企业如何解决企业社会责任(CSR)问题,但关于中小型企业如何实施企业社会责任或个人驱动因素如何影响这一过程的经验证据很少。设计/方法/方法本文调查了来自英国的282名中小型管理者。受访者是通过高产学术平台招募的。研究结果表明,LTO是企业社会责任发展的先决条件,并塑造了企业的战略形成模式。研究结果还表明,深思熟虑的策略与企业社会责任呈正相关。在LTO的不同组成部分(未来、连续性和毅力)和CSR类型(内部和外部)中,结果是一致的。结果表明,LTO的各个方面都与中小企业的企业社会责任相关。除了LTO之外,深思熟虑的战略形成模型也是企业社会责任的重要影响因素。本文首次对战略文献进行了实证研究,考察了LTO与刻意战略形成模式之间的正相关关系。
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引用次数: 0
Unraveling the impact of stakeholder pressure on carbon disclosure in an emerging economy 揭示新兴经济体中利益相关者压力对碳信息披露的影响
Q1 Social Sciences Pub Date : 2023-09-14 DOI: 10.1108/srj-04-2023-0198
Ankita Bedi, Balwinder Singh
Purpose The purpose of this paper is to seek to shed light on the influence of stakeholder pressure on carbon disclosure in an emerging economy. Design/methodology/approach The present study is based on Bombay Stock Exchange 100 Indian firms for the period of 5 years from 2016–17 to 2020–21. The association between stakeholder pressure and carbon disclosure, along with certain control variables, has been explored through a regression model. Findings The results of the study suggest that stakeholders exert a significant influence on corporate carbon disclosure. Further results confirm that regulatory and customer pressure have the most significant and positive influence, while shareholders and creditors exert a significant and negative influence on carbon disclosure. The study also finds that employee pressure does not have any association with carbon disclosure. Practical implications This study adds to the existing literature on climate change, carbon disclosure and stakeholder pressure. Social implications The present study provides useful insights to corporate managers and policymakers as the study concludes that stakeholders exert a significant influence on carbon disclosure. Originality/value Previous studies examining the stakeholder pressure on carbon disclosure ignored emerging economies, while the present study has considered India, which is a developing as well as an emerging economy. Further, to the best of the authors’ knowledge, the current study is the first of its kind to investigate the stakeholder pressure on carbon disclosure in the Indian context. The present study develops a comprehensive index to measure corporate carbon disclosure.
本文的目的是试图阐明利益相关者压力对新兴经济体碳信息披露的影响。本研究基于孟买证券交易所100家印度公司,为期5年,从2016-17年到2020-21年。通过回归模型探讨了利益相关者压力与碳披露之间的关系,以及某些控制变量。研究结果表明,利益相关者对企业碳信息披露具有显著影响。进一步的研究结果证实,监管和客户压力对碳披露的正向影响最为显著,而股东和债权人对碳披露的负向影响最为显著。研究还发现,员工压力与碳信息披露没有任何关联。本研究对气候变化、碳信息披露和利益相关者压力的研究进行了补充。本研究为企业管理者和决策者提供了有益的见解,因为研究得出了利益相关者对碳披露的显著影响。原创性/价值以往的研究对碳信息披露的利益相关者压力的研究忽略了新兴经济体,而本研究考虑了印度,它既是一个发展中经济体,也是一个新兴经济体。此外,据作者所知,目前的研究是第一个在印度背景下调查利益相关者对碳信息披露的压力的同类研究。本研究开发了一个综合指标来衡量企业碳披露。
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Social Responsibility Journal
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