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Does voluntary environmental, social, and governance disclosure impact initial public offer withdrawal risk? 自愿性环境、社会和治理信息披露是否会影响首次公开募股的退出风险?
IF 4.8 Q1 Economics, Econometrics and Finance Pub Date : 2024-04-14 DOI: 10.1111/beer.12678
Fouad Jamaani, Manal Alidarous
Despite much research now being published on Environmental, Social, and Governance (ESG) investments and Initial Public Offerings (IPOs) withdrawal risk, there appears to be a lack of evidence on the prospective IPO withdrawal risk associated with voluntary disclosure of ESG policies. This paper investigates the influence of ESG disclosure on IPO withdrawal by comparing voluntary ESG disclosure to conventional IPOs in the international market. A large data set is employed here, containing 33,535 failed and successful IPOs from 1995 to 2019 from several nations with their own legal systems, cultural norms, and economic systems. The findings reveal that voluntary disclosure of ESG practices does significantly reduce the likelihood of an IPO withdrawal, by as much as 48%. These findings strongly suggest that organizations engaged in ESG activities perceive voluntary disclosure as an incentive, to adhere to social expectations. Consequently, reducing the asymmetry of information between IPO participants minimizes the withdrawal risk these companies face, hence diminishing doubts about their legitimacy. The results have consequences for IPO businesses, investors, researchers, and regulators.
尽管目前有很多关于环境、社会和治理(ESG)投资以及首次公开募股(IPO)撤回风险的研究,但似乎还缺乏与自愿披露环境、社会和治理政策相关的首次公开募股撤回风险的证据。本文通过比较国际市场上自愿性 ESG 披露与传统 IPO,研究了 ESG 披露对 IPO 撤回的影响。本文采用了一个大型数据集,其中包含 1995 年至 2019 年间来自多个国家的 33,535 次失败和成功 IPO,这些国家都有自己的法律制度、文化规范和经济体系。研究结果表明,自愿披露环境、社会和公司治理实践确实大大降低了 IPO 撤资的可能性,降幅高达 48%。这些研究结果有力地表明,从事环境、社会和公司治理活动的组织将自愿披露视为一种激励,以遵守社会期望。因此,减少 IPO 参与者之间的信息不对称可以最大限度地降低这些公司面临的退出风险,从而减少对其合法性的质疑。这些结果对 IPO 企业、投资者、研究人员和监管机构都有影响。
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引用次数: 0
Communicating CSR relationships in COVID-19: The evolution of cross-sector communication networks on social media 在 COVID-19 中传播企业社会责任关系:社交媒体上跨部门交流网络的演变
IF 4.8 Q1 Economics, Econometrics and Finance Pub Date : 2024-04-04 DOI: 10.1111/beer.12679
Jingyi Sun, Jieun Shin, Yiqi Li, Yan Qu, Lichen Zhen, Hye Min Kim, Aimei Yang, Wenlin Liu, Adam J. Saffer
Cross-sector relationship building is an important strategy in corporate social responsibility initiatives, and communicating cross-sector relationships on social media can help raise the visibility of collaborative relationships. A noticeable gap in the literature is how social media enables and constrains the formation patterns of cross-sector connections. To understand how businesses communicate their relationships with government agencies and nonprofits about social issues on social media, we propose a theoretical framework that centers public attention as a critical resource and considers different sectors' interests in the COVID-19 issue. We tested this framework with a nationally representative sample of 1,980 organizations on Twitter. The analysis reveals that the increase in public attention to the COVID-19 issue was accompanied by a greater likelihood of cross-sector ties. Specifically, firms severely affected by COVID-19 were more likely to build ties with government agencies, and the increase in public attention also drove firms to build more ties with nonprofits, especially advocacy nonprofits. Our findings suggest managers of social media communication should observe the volatile public attention and design communicative strategies accordingly.
建立跨部门关系是企业社会责任倡议的一项重要战略,而在社交媒体上传播跨部门关系有助于提高合作关系的能见度。文献中的一个明显空白是社交媒体如何促进和制约跨部门联系的形成模式。为了了解企业如何在社交媒体上就社会问题沟通与政府机构和非营利组织的关系,我们提出了一个理论框架,该框架将公众关注作为关键资源,并考虑了不同部门在 COVID-19 问题上的利益。我们通过 Twitter 上具有全国代表性的 1,980 个组织样本对这一框架进行了测试。分析表明,随着 COVID-19 事件的公众关注度上升,跨部门联系的可能性也随之增加。具体而言,受 COVID-19 严重影响的企业更有可能与政府机构建立联系,而公众关注度的提高也促使企业与非营利组织,尤其是倡导性非营利组织建立更多联系。我们的研究结果表明,社交媒体传播的管理者应该观察公众关注度的变化,并据此设计传播策略。
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引用次数: 0
How can sustainable business models distribute value more equitably in global value chains? Introducing “value chain profit sharing” as an emerging alternative to fair trade, direct trade, or solidarity trade 可持续商业模式如何在全球价值链中更公平地分配价值?引入 "价值链利润分享 "作为公平贸易、直接贸易或团结贸易的新兴替代方案
IF 4.8 Q1 Economics, Econometrics and Finance Pub Date : 2024-03-24 DOI: 10.1111/beer.12666
Elizabeth A. Bennett, Janina Grabs
Global supply chains often distribute value inequitably among the Global North and South. This perpetuates poverty and contributes to indecent work in raw material-producing countries, thus creating challenges to sustainable development. For decades, corporate social responsibility, social entrepreneurship, and sustainable business model innovations have aimed to distribute value more equitably across global value chains, for instance via fair trade, alternative trade, and direct trade. This article examines a novel and hitherto understudied innovation for equitable value distribution in global supply chains: “value chain profit sharing.” We draw on interview and archival data from two cases of social entrepreneurs working in the coffee sector to develop a generalized model. One of the model's key features is that the entrepreneur pays suppliers in multiple installments that reflect market conditions (as opposed to a single lump sum based on prediction). We show how this can increase value creation, appropriation, and equitable distribution. Although our research suggests that this model may be highly contingent on leaders' skills, resources, sense of place, and accountability to suppliers, we find no evidence that its applications are limited to specific countries or sectors. Our research further extends extant theory by showing how “value chain profit sharing” may relieve some of the tensions often associated with sustainable business models, including distributing value to suppliers while maintaining financial solvency; creating value while pursuing a social mission; providing benefits to suppliers without curtailing their market opportunities; responding to market conditions while maintaining commitments to suppliers; and scaling without diluting benefits. It thereby contributes to the literatures on sustainable business model innovations, equitable value distribution in global supply chains, novel application of revenue-sharing contracts, and innovative methods of profit sharing. It furthermore provides actionable guidance for social entrepreneurs, corporate social responsibility practitioners, and supplier cooperatives aiming to achieve more equitable value distribution and sustainable supply chains.
全球供应链往往在全球北方和南方之间不公平地分配价值。这使贫困永久化,并导致原材料生产国的工作不体面,从而给可持续发展带来挑战。几十年来,企业社会责任、社会企业家精神和可持续商业模式创新旨在通过公平贸易、替代贸易和直接贸易等方式,在全球价值链中更公平地分配价值。本文探讨了一种新颖的、迄今未被充分研究的全球供应链公平价值分配创新:"价值链利润分享"。我们从两个咖啡行业社会企业家案例的访谈和档案数据中,建立了一个通用模型。该模式的主要特点之一是,企业家根据市场情况分多次向供应商付款(而不是根据预测一次性付款)。我们展示了这如何能提高价值创造、占有和公平分配。尽管我们的研究表明,这种模式可能在很大程度上取决于领导者的技能、资源、位置感以及对供应商的责任感,但我们没有发现任何证据表明这种模式的应用仅限于特定的国家或行业。我们的研究进一步扩展了现有理论,说明了 "价值链利润分享 "如何缓解与可持续商业模式经常相关的一些紧张关系,包括在保持财务清偿能力的同时向供应商分配价值;在追求社会使命的同时创造价值;在向供应商提供利益的同时不减少其市场机会;在保持对供应商承诺的同时应对市场条件;以及在不稀释利益的情况下扩大规模。因此,本报告对可持续商业模式创新、全球供应链中的公平价值分配、收入分享合同的新颖应用以及利润分享的创新方法等方面的文献做出了贡献。此外,它还为旨在实现更公平的价值分配和可持续供应链的社会企业家、企业社会责任实践者和供应商合作社提供了可操作的指导。
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引用次数: 0
An examination of the 2012–2022 empirical ethical decision-making literature: A quinary review 对 2012-2022 年实证伦理决策文献的审查:二元综述
IF 4.8 Q1 Economics, Econometrics and Finance Pub Date : 2024-03-12 DOI: 10.1111/beer.12676
Jana L. Craft, Kimberly R. Shannon
This review summarizes the empirical ethical decision-making (EDM) research in business published between 2012 and 2022. Utilizing Rest's (Moral development: advances in research and theory, Praeger, New York, 1986) four-step model for EDM and Jones' (Acad Manag Rev, 16(2): 366-395, 1991) theory of moral intensity, 85 articles, resulting in 388 findings, were analyzed. Empirical findings in awareness, intent, judgment, and behavior were categorized by their application to individual and organizational factors resulting in the application of 624 and 62 factors, respectively. A maturing of the research environment is seen through the need for grouping individual factors into themes, essentially forming new connections within EDM research. This article prioritizes new factors and themes, such as bad behaviors, customers and selling, fantasy and imagination, and negative experiences. Additionally, new research in reoccurring themes such as demographics, feelings, personality, and power have elements that were seen in prior reviews but are more nuanced in the current. Furthermore, this quinary review discusses the evolution of EDM research highlighting the relationships studied and modifiers and mediators used. These themes help shape the landscape of EDM research by illustrating the intersectionality of variables. This article advances the understanding of how these foundational models are being nuanced to understand more deeply the EDM process. A call for future research incorporating intersectionality, the continued pursuit of complex relationships, longitudinal research, and major societal and organizational movements is included. Research into the effects of underrepresented demographics such as gender identity, veteran status, and ability is suggested. Furthermore, we question whether Rest (1986) and Jones' (1991) models are inherently Western and if comparing outcomes with a decolonialized research method might give insight into EDM. We present this latest 10-year collection of EDM empirical research based on Rest (1986) and Jones (1991) as a tool for new and future scholars to utilize in their research endeavors.
本综述总结了 2012 年至 2022 年间发表的商业伦理决策(EDM)实证研究。利用 Rest(《道德发展:研究与理论的进展》,Praeger, New York, 1986 年)的 EDM 四步模型和 Jones(《Acad Manag Rev》,16(2):对 85 篇文章进行了分析,共得出 388 项结论。根据个人和组织因素的应用情况,对意识、意图、判断和行为方面的实证研究结果进行了分类,结果分别应用了 624 个和 62 个因素。研究环境的成熟体现在需要将单个因素归类为主题,从而在 EDM 研究中形成新的联系。这篇文章优先考虑了新的因素和主题,如不良行为、客户和销售、幻想和想象以及负面体验。此外,对重复出现的主题(如人口统计、情感、个性和权力)进行的新研究也包含了以前的综述中出现过的元素,但在当前的综述中更加细致入微。此外,这篇二元综述还讨论了 EDM 研究的演变,强调了所研究的关系以及所使用的调节剂和媒介。这些主题通过说明变量的交叉性,帮助塑造了 EDM 研究的前景。这篇文章有助于人们进一步了解这些基础模型是如何通过细微差别来更深入地了解 EDM 过程的。文章呼吁未来的研究应纳入交叉性、对复杂关系的持续追求、纵向研究以及重大的社会和组织运动。我们还建议对性别认同、退伍军人身份和能力等代表性不足的人口因素的影响进行研究。此外,我们还质疑雷斯特(1986 年)和琼斯(1991 年)的模式是否本质上属于西方模式,以及用一种非殖民化的研究方法来比较研究结果是否可以深入了解教育管理。我们将基于雷斯特(1986 年)和琼斯(1991 年)的最新 10 年 EDM 经验研究集结成册,作为新学者和未来学者在研究工作中使用的工具。
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引用次数: 0
The consequences of dishonesty—A mediation-moderation praxis of greenwashing, tourists' green trust, and word-of-mouth: The role of connectedness to nature 不诚实的后果--关于绿色冲洗、游客的绿色信任和口碑的调解-调节理论:与自然的联系的作用
IF 4.8 Q1 Economics, Econometrics and Finance Pub Date : 2024-03-06 DOI: 10.1111/beer.12670
Nhat Tan Pham, Le Van Huy, Quyen Phu Thi Phan, Hoang Long Phan, Tran Hoang Tuan
The relationship between greenwashing and visitors' green behavior remains an under-researched topic in the tourism and hospitality literature, despite evidence of the harmful effect of greenwashing on the reputation and competitive advantage of organizations. This study extends attribution theory into the green context to develop a research framework for investigating the interrelationship between greenwashing, green trust, and green word-of-mouth (WOM), especially the roles of green trust and connectedness to nature. We conducted a survey of 289 visitors staying in four- and five-star hotels in Vietnam. The findings indicated that hotels should avoid greenwashing due to its negative impact on visitors' green trust and green WOM. Moreover, the study found that greenwashing had an indirect and negative influence on green WOM based on visitors' green trust. Importantly, the research revealed the value of connectedness in moderating green attitudes and behaviors among visitors.
尽管有证据表明 "洗绿 "会对组织的声誉和竞争优势产生有害影响,但 "洗绿 "与游客的绿色行为之间的关系仍然是旅游业和酒店业文献中一个研究不足的话题。本研究将归因理论延伸到绿色背景中,为研究 "洗绿"、绿色信任和绿色口碑(WOM)之间的相互关系,尤其是绿色信任和与自然的联系建立了一个研究框架。我们对越南四星级和五星级酒店的 289 名游客进行了调查。调查结果表明,由于 "洗绿 "会对游客的绿色信任和绿色口碑产生负面影响,因此酒店应避免 "洗绿"。此外,研究还发现,基于游客的绿色信任,"洗绿 "会对绿色 WOM 产生间接的负面影响。重要的是,研究揭示了关联性在调节游客绿色态度和行为方面的价值。
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引用次数: 0
Comparative study of socially responsible consumption measurement in three Latin American countries 三个拉丁美洲国家社会责任消费衡量比较研究
IF 4.8 Q1 Economics, Econometrics and Finance Pub Date : 2024-02-29 DOI: 10.1111/beer.12669
Lida Esperanza Villa-Castaño, Jesús Perdomo-Ortiz, Sebastián Dueñas-Ocampo, William Fernando Durán León
Socially responsible consumption reflects a consumer's political and ethical act. Its measurement is dependent on the socio-economic and cultural context. Consequently, measurement instruments reflecting various behaviour profiles of global consumers have been developed. This study employs a Latin-American-specific measurement instrument to compare socially responsible consumption behaviours in Colombia, Mexico and Peru, countries with the same cultural cluster, that is they reflect a set of values shaped by religion, family, a sense of authority and a nationalist bias in their cultural pattern. The empirical test included confirmatory factorial analysis exercise, factorial invariance analysis and a contrast analysis of variance. The results for the three Latin American countries show the following. (i) The Mexican consumer, compared to the Peruvian and Colombian one, exhibits a stronger tendency to evaluate external practices of corporate social responsibility as a criterion of consumption. (ii) The rationality of the Mexican consumer is better in terms of consumption volume of products, resources and services. Finally, (iii) Peruvian and Mexican consumers (vs. Colombian consumers) exhibit a tendency to assess the responsible practices of companies in labour matters more as a consumption criterion. This study provides empirical evidence of the context-dependent nature of measuring socially responsible consumption. For practitioners, identifying consumer profiles based on the market context enables them to customise goods and services. Moreover, policymakers should implement a sustainable consumption agenda with public policy guidelines tailored to the specific context.
社会责任消费反映了消费者的政治和道德行为。其衡量标准取决于社会经济和文化背景。因此,人们开发了反映全球消费者各种行为特征的测量工具。本研究采用了拉丁美洲特有的测量工具,对哥伦比亚、墨西哥和秘鲁的社会责任消费行为进行比较,这些国家具有相同的文化集群,即它们反映了由宗教、家庭、权威感和文化模式中的民族主义偏见所形成的一系列价值观。实证检验包括确证因子分析、因子不变量分析和方差对比分析。三个拉丁美洲国家的结果显示如下。(i) 与秘鲁和哥伦比亚的消费者相比,墨西哥的消费者更倾向于把企业社会责任的外 部做法作为消费标准。(ii) 从产品、资源和服务的消费量来看,墨西哥消费者的理性程度更高。最后,(iii) 秘鲁和墨西哥消费者(与哥伦比亚消费者相比)更倾向于将企业在劳工问题上的负责任做法作为消费标准进行评估。这项研究提供了实证证据,证明了衡量社会责任消费的环境依赖性。对于从业者来说,根据市场环境确定消费者特征,可以使他们定制商品和服务。此外,政策制定者应实施可持续消费议程,并根据具体情况制定公共政策指导方针。
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引用次数: 0
Sustainable supply chain governance: A literature review 可持续供应链治理:文献综述
IF 4.8 Q1 Economics, Econometrics and Finance Pub Date : 2024-02-26 DOI: 10.1111/beer.12668
Linh Thuy Nguyen, Rob Zuidwijk
Governance is one of the core concepts underlying sustainable supply chain (SC). Although governance practices are widely acknowledged and implemented, literature discussing those practices is not as thoroughly organized. The purpose of this paper is therefore to investigate the forms, dynamics, and development of sustainable supply chain governance (SSCG). We reviewed a total of 126 articles in operations and SC management peer-reviewed journals spanning 15 years of recent research. Our literature analysis unveils several key themes concerning the popularity of contractual and relational governance, the role of SC lead firms, the network perspective, and the dynamics of governance mechanisms. At a higher conceptual level, we conclude that there exists a mutually dependent relationship between SSCG and SC complexity. The study summarizes and conceptualizes the recent scholarly conversations about SSCG and offers an agenda for further research.
治理是可持续供应链(SC)的核心理念之一。尽管治理实践已得到广泛认可和实施,但讨论这些实践的文献却没有得到充分整理。因此,本文旨在研究可持续供应链治理(SSCG)的形式、动态和发展。我们查阅了运营和可持续供应链管理同行评审期刊上的 126 篇文章,时间跨度为 15 年。我们的文献分析揭示了几个关键主题,涉及合同治理和关系治理的普及、供应链牵头企业的作用、网络视角以及治理机制的动态。在更高的概念层面上,我们得出结论认为,SSCG 与 SC 复杂性之间存在相互依存的关系。本研究总结了近期学术界关于 SSCG 的讨论,并将其概念化,为进一步研究提供了议程。
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引用次数: 0
Monetary wisdom: Can yoking religiosity (God) and the love of money (mammon) in performance and humane contexts inspire honesty? The Matthew Effect in Religion 金钱智慧:将宗教信仰(上帝)和对金钱(玛门)的热爱联系在一起,能否在绩效和人道背景下激发诚实?宗教中的马太效应
IF 4.8 Q1 Economics, Econometrics and Finance Pub Date : 2024-02-18 DOI: 10.1111/beer.12663
Yuh-Jia Chen, Velma Lee, Thomas Li-Ping Tang
Religion inspires honesty. The love of money incites dishonesty. Religious and monetary values apply to all religions. We develop a formative theoretical model of monetary wisdom, treat religiosity (God) and the love of money (mammon), as two yoked antecedents—competing moral issues (Time 1), and frame the latent construct in good barrels (performance or humane contexts, Time 2), which leads to (dis)honesty (Time 3). We explore the direct and indirect paths and the model across genders. Our three-wave panel data (411 participants) show that religious and monetary values are negatively correlated. Directly, religiosity consistently curbs dishonesty; surprisingly, the love of money has no impact on dishonesty. In the performance context, the two mediation effects reduce dishonesty. Across genders, this mediation effect is nonsignificant for males but significantly excites females' honesty. In the humane context, the two mediation effects are nonsignificant. Across genders, for the love of money, males passively curb dishonesty by omission, and females actively engage in honesty by commission. Decision-makers must challenge people's moral issues, frame them in good barrels, and help people become good apples, choice architects, and moral and ethical decision-makers, promoting the Matthew effect in religion. We offer practical implications to individuals and organizations.
宗教激发诚实。对金钱的热爱煽动不诚实。宗教和金钱价值观适用于所有宗教。我们建立了一个关于金钱智慧的形成性理论模型,将宗教信仰(上帝)和对金钱的热爱(玛门)视为两个相互牵制的前因--相互竞争的道德问题(时间 1),并将潜在的结构框定在良好的木桶中(绩效或人性化背景,时间 2),从而导致(不)诚实(时间 3)。我们探讨了直接和间接路径以及跨性别模型。我们的三波面板数据(411 名参与者)显示,宗教价值观和金钱价值观呈负相关。从直接角度看,宗教信仰会持续抑制不诚实行为;令人惊讶的是,对金钱的热爱对不诚实行为没有影响。在绩效背景下,这两种中介效应会降低不诚实程度。在不同性别中,男性的这种中介效应不显著,但女性的这种中介效应会显著促进女性的诚实。在人文情境中,两个中介效应都不显著。在不同性别中,出于对金钱的热爱,男性会被动地抑制不作为的不诚实行为,而女性则会主动地参与诚实行为。决策者必须挑战人们的道德问题,用好的木桶框住它们,帮助人们成为好的苹果、选择架构师和道德伦理决策者,促进宗教中的马太效应。我们为个人和组织提供了实际意义。
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引用次数: 0
Moral licensing effect of work engagement: The role of psychological entitlement and relationship conflict with supervisors 工作参与的道德许可效应:心理权利和与上司关系冲突的作用
IF 4.8 Q1 Economics, Econometrics and Finance Pub Date : 2024-02-06 DOI: 10.1111/beer.12659
Lianghua Zhang, Yongli Wang
Given the importance of work engagement for organizations and the almost unified and steadfast understanding of its benefits, it is imperative to investigate the potential downside of work engagement to prevent unexpected damage. However, there has been relatively little research on its negative impacts. Drawing on the moral licensing theory, this study identifies the potential negative effects of work engagement by exploring the mediating role of psychological entitlement. An online experiment and a survey are conducted to test the theoretical model. The results reveal that work engagement leads to deviant workplace behavior through psychological entitlement only in cases where there is a higher level of relationship conflict with supervisors. The conclusions of this study shed light on how work engagement negatively affects organizations. The current study also contributes to practice by suggesting that supervisors should be aware of employees with a higher level of work engagement and communicate with them in a reasonable manner.
鉴于工作参与对组织的重要性,以及对其益处的几乎一致和坚定的认识,当务之急是调查工作参与的潜在弊端,以防止意外损害。然而,有关其负面影响的研究却相对较少。本研究以道德许可理论为基础,通过探讨心理权利的中介作用来识别工作投入的潜在负面影响。本研究通过在线实验和调查对理论模型进行了检验。研究结果表明,只有在与上司的关系冲突程度较高的情况下,工作投入才会通过心理权利导致工作场所的偏差行为。本研究的结论揭示了工作投入如何对组织产生负面影响。本研究还建议主管应注意工作投入程度较高的员工,并以合理的方式与他们沟通,从而为实践做出贡献。
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引用次数: 0
Firm's emission reduction effectiveness and the influence of the five institutional dimensions of the quintuple helix model: European evidence 企业的减排效果和五螺旋模型中五个制度维度的影响:欧洲证据
IF 4.8 Q1 Economics, Econometrics and Finance Pub Date : 2024-02-06 DOI: 10.1111/beer.12662
Carmelo Reverte, Jennifer Martínez-Ferrero, Emma García-Meca
Based upon the quintuple helix model (QHM), this study explores whether the differences in firms' emission reduction effectiveness can be attributed to the five institutional helices related to educational system, economic development, political–legal system, cultural orientation, and the natural capital. Using a set of listed European firms for the 2015–2020 period, we show that firms with better emission reduction effectiveness operate in nations with more public educational expenditure and scientific production, more extensive economic development, and better institutional and governance quality. Moreover, emission reduction strategies are more pronounced in firms located in countries characterized by less masculinity, individualism, power distance, and uncertainty avoidance, and more long-term orientation and indulgence. In addition, we find that companies with better emission reduction effectiveness are found in countries with more natural capital, characterized by a life in harmony with nature and employing the finite resources available in a sustainable and environmentally conscious manner. Moreover, employing a two-stage model to identify the most relevant helix, we find that the political–legal system helix is the most pivotal in promoting firms' commitment to reducing environmental emissions.
本研究以五重螺旋模型(QHM)为基础,探讨企业减排效果的差异是否可归因于与教育制度、经济发展、政治法律制度、文化导向和自然资本相关的五个制度螺旋。利用一组 2015-2020 年期间的欧洲上市公司,我们发现,减排效果较好的企业在公共教育支出和科学生产较多、经济发展较广泛、制度和治理质量较高的国家运营。此外,减排战略在大男子主义、个人主义、权力距离和不确定性规避较少,以及长期取向和纵容较多的国家更为明显。此外,我们还发现,减排效果较好的公司多位于自然资本较多的国家,其特点是与自然和谐相处,以可持续和环保的方式利用有限的资源。此外,通过采用两阶段模型来确定最相关的螺旋线,我们发现政治法律制度螺旋线在促进企业致力于减少环境排放方面最为关键。
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引用次数: 0
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Business Ethics-A European Review
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