Many organizations have adopted an organizational ethics program to prevent unethical behavior within the organization. Decoupling the adoption of ethics programs from their implementation has been identified in the literature as an explanation for the ineffectiveness of such programs. In addition to this so-called policy–practice decoupling, means–ends decoupling may also occur when a well-implemented ethics program is nevertheless ineffective. This study investigates whether team ethical culture (TEC) acts as a coupling mechanism that mediates the effects of a well-implemented ethics program on unethical behavior in teams. We conducted a survey of 202 teams working in a business organization in the UK. The results of a structural equation analysis support the claim that TEC mediates this relationship. Based on this team-level case study, we argue that organizations that aim to implement an effective ethics program should acknowledge and manage TECs to avoid means-ends decoupling.
{"title":"Team ethical culture as a coupling mechanism between a well-implemented organizational ethics program and the prevention of unethical behavior in teams","authors":"Guillem C. Cabana, Muel Kaptein","doi":"10.1111/beer.12661","DOIUrl":"https://doi.org/10.1111/beer.12661","url":null,"abstract":"Many organizations have adopted an organizational ethics program to prevent unethical behavior within the organization. Decoupling the adoption of ethics programs from their implementation has been identified in the literature as an explanation for the ineffectiveness of such programs. In addition to this so-called policy–practice decoupling, means–ends decoupling may also occur when a well-implemented ethics program is nevertheless ineffective. This study investigates whether team ethical culture (TEC) acts as a coupling mechanism that mediates the effects of a well-implemented ethics program on unethical behavior in teams. We conducted a survey of 202 teams working in a business organization in the UK. The results of a structural equation analysis support the claim that TEC mediates this relationship. Based on this team-level case study, we argue that organizations that aim to implement an effective ethics program should acknowledge and manage TECs to avoid means-ends decoupling.","PeriodicalId":47954,"journal":{"name":"Business Ethics-A European Review","volume":"21 1","pages":""},"PeriodicalIF":4.8,"publicationDate":"2024-02-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139759552","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Francesco Antonio Perotti, Augusto Bargoni, Paola De Bernardi, Zoltan Rozsa
This study represents an empirical, comprehensive investigation of two different inter-organisational collaborative approaches, offering a novel perspective on collaborative circular business models in the modern economy. In this vein, we explore how open innovation strategies foster the implementation of circular economy practices within a circular supply chain and a circular ecosystem. In addition, we identify and characterise stakeholders' roles in facilitating the translation of circular principles into a viable business. An inductive theorising approach was employed, leveraging an explorative multiple case study methodology. Data were collected from 13 organisations involved in two collaborative networks, designed to establish upcycling practices to recover waste from the food and beverage industry. A critical realist philosophical positioning underpinned researchers' data collection and analysis. As a result, we outline the nature of two different collaborative approaches to pursue a regenerative production system through open innovation strategies: a circular supply chain and a circular ecosystem architecture. The characterisation of the coordinator and orchestrator of collaborative circular business models is also highlighted in our findings. In sum, this study contributes to the literature on circular economy by unveiling the role of open innovation in fostering circular business development. From a practical standpoint, it offers insights for managers of sustainability-oriented companies willing to implement upcycling practices.
{"title":"Fostering circular economy through open innovation: Insights from multiple case study","authors":"Francesco Antonio Perotti, Augusto Bargoni, Paola De Bernardi, Zoltan Rozsa","doi":"10.1111/beer.12657","DOIUrl":"https://doi.org/10.1111/beer.12657","url":null,"abstract":"This study represents an empirical, comprehensive investigation of two different inter-organisational collaborative approaches, offering a novel perspective on collaborative circular business models in the modern economy. In this vein, we explore how open innovation strategies foster the implementation of circular economy practices within a circular supply chain and a circular ecosystem. In addition, we identify and characterise stakeholders' roles in facilitating the translation of circular principles into a viable business. An inductive theorising approach was employed, leveraging an explorative multiple case study methodology. Data were collected from 13 organisations involved in two collaborative networks, designed to establish upcycling practices to recover waste from the food and beverage industry. A critical realist philosophical positioning underpinned researchers' data collection and analysis. As a result, we outline the nature of two different collaborative approaches to pursue a regenerative production system through open innovation strategies: a circular supply chain and a circular ecosystem architecture. The characterisation of the coordinator and orchestrator of collaborative circular business models is also highlighted in our findings. In sum, this study contributes to the literature on circular economy by unveiling the role of open innovation in fostering circular business development. From a practical standpoint, it offers insights for managers of sustainability-oriented companies willing to implement upcycling practices.","PeriodicalId":47954,"journal":{"name":"Business Ethics-A European Review","volume":"7 1","pages":""},"PeriodicalIF":4.8,"publicationDate":"2024-01-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139580449","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
In a context of growing environmental challenges, circular economy (CE) business models appear necessary for business to contribute positively to the ecological transition. While platform business models have been identified as a new and promising model in CE, we still lack a fine-grained understanding of the critical capabilities involved in developing and scaling them. To fill this gap, we build on a single case study of Phenix, a French-based fast-growing start-up in the food industry, tackling the issue of food waste. We identify three core managerial capabilities involved in the successful scaling of Phenix's business model. In addition to ecosystem orchestration capabilities, we identify two types of ambidextrous capabilities – forms of ambidexterity operating both at the organizational and at the institutional level. Our analysis highlights the importance of considering these capabilities in a bundle as they collectively contribute to the performance and scaling potential of the business model. We also call for an increased consideration of the role of institutional factors in shaping opportunities to design and scale profitable business models.
{"title":"Scaling circular economy business models: A capability perspective","authors":"Aurélien Acquier, Valentina Carbone, Cécile Ezvan","doi":"10.1111/beer.12658","DOIUrl":"https://doi.org/10.1111/beer.12658","url":null,"abstract":"In a context of growing environmental challenges, circular economy (CE) business models appear necessary for business to contribute positively to the ecological transition. While platform business models have been identified as a new and promising model in CE, we still lack a fine-grained understanding of the critical capabilities involved in developing and scaling them. To fill this gap, we build on a single case study of Phenix, a French-based fast-growing start-up in the food industry, tackling the issue of food waste. We identify three core managerial capabilities involved in the successful scaling of Phenix's business model. In addition to <i>ecosystem orchestration capabilities</i>, we identify two types of <i>ambidextrous capabilities</i> – forms of ambidexterity operating both at the <i>organizational</i> and at the <i>institutional</i> level. Our analysis highlights the importance of considering these capabilities in a bundle as they collectively contribute to the performance and scaling potential of the business model. We also call for an increased consideration of the role of institutional factors in shaping opportunities to design and scale profitable business models.","PeriodicalId":47954,"journal":{"name":"Business Ethics-A European Review","volume":"45 1","pages":""},"PeriodicalIF":4.8,"publicationDate":"2024-01-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139580648","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Titilayo Ogunyemi, Emmanuel Adegbite, Franklin Nakpodia, Kemi Yekini, Angela Ayios
Organisations are increasingly expected to respond to societal and environmental issues within their supply chains. The nuances of this expectation necessitate the consideration of the disparities in corporate social responsibility (CSR) practices within supply chains. Drawing on the stakeholder theory, this paper examines the meanings and influences on socially responsible purchasing (SRP) in supply chains. It adopts an interpretivist qualitative methodology, relying on data from semi-structured, face-to-face interviews with practitioners from multi-national and indigenous organisations in Nigeria. Our findings present a useful understanding of SRP based on the specific endogenous-level and exogenous-level influences. In particular, we develop an encompassing scope for SRP's meaning, outlining its key components, clarifying its boundaries and highlighting inconsistencies in its description. Our study provides a fresh understanding of SRP, with attendant contributions to the broad literature on CSR, corporate governance and supply chain management. It also offers insights to managers, purchasers, suppliers, financial analysts and policy-makers in embedding SRP.
{"title":"Socially responsible purchasing (SRP) in the supply chain industry: Meanings and influences","authors":"Titilayo Ogunyemi, Emmanuel Adegbite, Franklin Nakpodia, Kemi Yekini, Angela Ayios","doi":"10.1111/beer.12655","DOIUrl":"https://doi.org/10.1111/beer.12655","url":null,"abstract":"Organisations are increasingly expected to respond to societal and environmental issues within their supply chains. The nuances of this expectation necessitate the consideration of the disparities in corporate social responsibility (CSR) practices within supply chains. Drawing on the stakeholder theory, this paper examines the meanings and influences on socially responsible purchasing (SRP) in supply chains. It adopts an interpretivist qualitative methodology, relying on data from semi-structured, face-to-face interviews with practitioners from multi-national and indigenous organisations in Nigeria. Our findings present a useful understanding of SRP based on the specific endogenous-level and exogenous-level influences. In particular, we develop an encompassing scope for SRP's meaning, outlining its key components, clarifying its boundaries and highlighting inconsistencies in its description. Our study provides a fresh understanding of SRP, with attendant contributions to the broad literature on CSR, corporate governance and supply chain management. It also offers insights to managers, purchasers, suppliers, financial analysts and policy-makers in embedding SRP.","PeriodicalId":47954,"journal":{"name":"Business Ethics-A European Review","volume":"78 1","pages":""},"PeriodicalIF":4.8,"publicationDate":"2024-01-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139374412","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Michela Matarazzo, Stephen Oduro, Alessandro Gennaro
How Small and Medium Enterprises (SMEs) engage with stakeholders on their sustainable practices remains an under-researched topic in extant business research. This occurs even though SMEs play a tremendous role across all economies, and they often engage stakeholders on sustainability issues to foster their competitive advantage. In this article, drawing on stakeholder and innovation ecosystem theories, we use empirical evidence from multiple case studies of made in Italy firms operating in the fashion, food, and furniture industries to explore the proposed research model in the SME context. Our case studies analysis reveals the specific stakeholder engagement levels activated by SMEs to achieve Sustainable Development Goals (SDGs) for circular value co-creation. Furthermore, we find that the stakeholder engagement levels revolve chiefly around open dialog with local community and customers, involvement of employees, customers, and community, and cooperation with suppliers, Government, and Academy. Implications of the findings for researchers, managers, and policymakers are discussed.
{"title":"Stakeholder engagement for sustainable value co-creation: Evidence from made in Italy SMEs","authors":"Michela Matarazzo, Stephen Oduro, Alessandro Gennaro","doi":"10.1111/beer.12654","DOIUrl":"https://doi.org/10.1111/beer.12654","url":null,"abstract":"How Small and Medium Enterprises (SMEs) engage with stakeholders on their sustainable practices remains an under-researched topic in extant business research. This occurs even though SMEs play a tremendous role across all economies, and they often engage stakeholders on sustainability issues to foster their competitive advantage. In this article, drawing on stakeholder and innovation ecosystem theories, we use empirical evidence from multiple case studies of made in Italy firms operating in the fashion, food, and furniture industries to explore the proposed research model in the SME context. Our case studies analysis reveals the specific stakeholder engagement levels activated by SMEs to achieve Sustainable Development Goals (SDGs) for circular value co-creation. Furthermore, we find that the stakeholder engagement levels revolve chiefly around open dialog with local community and customers, involvement of employees, customers, and community, and cooperation with suppliers, Government, and Academy. Implications of the findings for researchers, managers, and policymakers are discussed.","PeriodicalId":47954,"journal":{"name":"Business Ethics-A European Review","volume":"52 1","pages":""},"PeriodicalIF":4.8,"publicationDate":"2024-01-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139374543","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Francesca Bernini, Paola Ferretti, Cristina Gonnella, Fabio La Rosa
Recently, a number of scholars have warned against the risk of a new form of deliberately deceptive communication companies use to assure stakeholders of their good intentions in the adoption and development of digital technologies and advanced information systems based on artificial intelligence. This corporate behaviour, defined as machinewashing, in an attempt to empower engagement processes in the stakeholders’ network and satisfy stakeholder expectations with regard to the ethical implications of the use of artificial intelligence, has, in the final instance, the prevailing purpose of achieving better levels of corporate performance and reputation. However, thus far, scholars have not provided any empirical studies on the existence of corporate machinewashing strategies, and there is a significant lack of clarity as to how to measure machinewashing. Utilising the corporate digital responsibility theory, this paper offers an original methodological contribution to the nascent research field dedicated to machinewashing behaviour. Particularly, this paper provides considerations for detecting machinewashing through an analysis based on the comparison between the information capacity of the reporting and the information reliability level as a proxy for machinewashing strategies and, thus, for the real impact of digitalisation strategies on stakeholders. To this end, we conducted an exploratory content analysis of the reports of 10 Italian-listed companies from 10 different industries. Overall, looking at the gap between what companies say about the impact of digitalisation from an ethical perspective, and what really happens, our results define a possible path for identifying machinewashing, the fields where it happens and the practices that companies use in order to realise these strategies.
{"title":"Measuring machinewashing under the corporate digital responsibility theory: A proposal for a methodological path","authors":"Francesca Bernini, Paola Ferretti, Cristina Gonnella, Fabio La Rosa","doi":"10.1111/beer.12653","DOIUrl":"https://doi.org/10.1111/beer.12653","url":null,"abstract":"Recently, a number of scholars have warned against the risk of a new form of deliberately deceptive communication companies use to assure stakeholders of their good intentions in the adoption and development of digital technologies and advanced information systems based on artificial intelligence. This corporate behaviour, defined as machinewashing, in an attempt to empower engagement processes in the stakeholders’ network and satisfy stakeholder expectations with regard to the ethical implications of the use of artificial intelligence, has, in the final instance, the prevailing purpose of achieving better levels of corporate performance and reputation. However, thus far, scholars have not provided any empirical studies on the existence of corporate machinewashing strategies, and there is a significant lack of clarity as to how to measure machinewashing. Utilising the corporate digital responsibility theory, this paper offers an original methodological contribution to the nascent research field dedicated to machinewashing behaviour. Particularly, this paper provides considerations for detecting machinewashing through an analysis based on the comparison between the information capacity of the reporting and the information reliability level as a proxy for machinewashing strategies and, thus, for the real impact of digitalisation strategies on stakeholders. To this end, we conducted an exploratory content analysis of the reports of 10 Italian-listed companies from 10 different industries. Overall, looking at the gap between what companies say about the impact of digitalisation from an ethical perspective, and what really happens, our results define a possible path for identifying machinewashing, the fields where it happens and the practices that companies use in order to realise these strategies.","PeriodicalId":47954,"journal":{"name":"Business Ethics-A European Review","volume":"3 1","pages":""},"PeriodicalIF":4.8,"publicationDate":"2024-01-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139374410","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Guli-Sanam Karimova, Ludger Heidbrink, Johannes Brinkmann, Stephen Arthur LeMay
This study delves into the significant ethical criteria in the context of global standards. It addresses the moral wrongdoings and adverse side effects associated with global value chains as discussed in the business ethics literature. The methodology involves theoretical application and synthesis. The study employs ethical principles from deontology, consequentialism, and political cosmopolitanism to establish normative criteria such as “injustice and harm to others” and “bad outcomes.” It further investigates how these criteria should influence consumers' decisions, actions, and responsibilities. These criteria are then used to examine the moral wrongdoings and negative effects mentioned in global standards. The study explores how global standards implicitly express consumers' roles in governing global value chains. It scrutinizes consumers' actions and decisions by applying ethical frameworks to global standards. The study outlines consumers' individual and political responsibilities in achieving the goals of global standards. The research findings have implications for governments, consumers, and organizations in practicing shared responsibility. The aim of this research is to provide normative guidance for responsible actions.
{"title":"Global standards and the philosophy of consumption: Toward a consumer-driven governance of global value chains","authors":"Guli-Sanam Karimova, Ludger Heidbrink, Johannes Brinkmann, Stephen Arthur LeMay","doi":"10.1111/beer.12648","DOIUrl":"https://doi.org/10.1111/beer.12648","url":null,"abstract":"This study delves into the significant ethical criteria in the context of global standards. It addresses the moral wrongdoings and adverse side effects associated with global value chains as discussed in the business ethics literature. The methodology involves theoretical application and synthesis. The study employs ethical principles from deontology, consequentialism, and political cosmopolitanism to establish normative criteria such as “injustice and harm to others” and “bad outcomes.” It further investigates how these criteria should influence consumers' decisions, actions, and responsibilities. These criteria are then used to examine the moral wrongdoings and negative effects mentioned in global standards. The study explores how global standards implicitly express consumers' roles in governing global value chains. It scrutinizes consumers' actions and decisions by applying ethical frameworks to global standards. The study outlines consumers' individual and political responsibilities in achieving the goals of global standards. The research findings have implications for governments, consumers, and organizations in practicing shared responsibility. The aim of this research is to provide normative guidance for responsible actions.","PeriodicalId":47954,"journal":{"name":"Business Ethics-A European Review","volume":"9 1","pages":""},"PeriodicalIF":4.8,"publicationDate":"2023-12-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139067176","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The primary objective of this research is to examine the potential influence of environmental, social, and governance (ESG) disclosure on cash holdings. Additionally, the study explores the role of earnings management (EM) practices as a mediating factor in this relationship. The sample comprises 797 companies listed on financial markets across 19 European countries, and the data spans from 2013 to 2019. The outcomes indicate a significant negative correlation between ESG disclosure and cash holdings, implying that ESG performance can be used by management to resolve disputes with stakeholders. The outcomes further indicate that the existence of EM practices partially mediates the link between ESG disclosure and cash holdings. Moreover, they are robust by substitute cash holdings specification, three distinct initiatives of ESG disclosure (i.e., environment, social, and governance), and a two-stage least squares assessment. Therefore, the findings document that nonfinancial reporting in the form of ESG disclosure can assist in controlling agency conflict, leading to better valuations of company performance by stakeholders.
{"title":"Environmental, social, and governance (ESG) disclosure, earnings management and cash holdings: Evidence from a European context","authors":"Isam Saleh, Malik Abu Afifa, Abdallah Alkhawaja","doi":"10.1111/beer.12650","DOIUrl":"https://doi.org/10.1111/beer.12650","url":null,"abstract":"The primary objective of this research is to examine the potential influence of environmental, social, and governance (ESG) disclosure on cash holdings. Additionally, the study explores the role of earnings management (EM) practices as a mediating factor in this relationship. The sample comprises 797 companies listed on financial markets across 19 European countries, and the data spans from 2013 to 2019. The outcomes indicate a significant negative correlation between ESG disclosure and cash holdings, implying that ESG performance can be used by management to resolve disputes with stakeholders. The outcomes further indicate that the existence of EM practices partially mediates the link between ESG disclosure and cash holdings. Moreover, they are robust by substitute cash holdings specification, three distinct initiatives of ESG disclosure (i.e., environment, social, and governance), and a two-stage least squares assessment. Therefore, the findings document that nonfinancial reporting in the form of ESG disclosure can assist in controlling agency conflict, leading to better valuations of company performance by stakeholders.","PeriodicalId":47954,"journal":{"name":"Business Ethics-A European Review","volume":"15 1","pages":""},"PeriodicalIF":4.8,"publicationDate":"2023-12-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139067243","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Rubina Michela Galeotti, Mark Anthony Camilleri, Fabiana Roberto, Fabiana Sepe
More businesses are embedding stakeholder engagement (SE) practices in their corporate disclosures. This article explores the extent to which SE practices are featured in the sustainability reports (SRs) of 48 Italian food and beverage businesses, following the latest Global Reporting Initiative (GRI) standards. The researchers analyze the content of their SRs dated 2020 and 2021. They utilize a panel regression technique to examine the relationship between stakeholder engagement disclosures (SED) and corporate financial performance (CFP), and to investigate the mediating role of SR assurance. The results show a positive and significant relationship between SED and CFP. They also confirm that there is a moderating effect from SR assurance on this causal path. However, the findings reveal that SED in SRs of Italian food companies is still moderate. This contribution builds on the logic behind the stakeholder theory. It implies that there is scope for food companies to forge relationships with stakeholders. It indicates that it is in their interest to disclose material information about their SE practices in their SR and to organize third party assurance assessments in order to improve their legitimacy with stakeholders.
{"title":"Stakeholder engagement disclosures in sustainability reports: Evidence from Italian food companies","authors":"Rubina Michela Galeotti, Mark Anthony Camilleri, Fabiana Roberto, Fabiana Sepe","doi":"10.1111/beer.12642","DOIUrl":"https://doi.org/10.1111/beer.12642","url":null,"abstract":"More businesses are embedding stakeholder engagement (SE) practices in their corporate disclosures. This article explores the extent to which SE practices are featured in the sustainability reports (SRs) of 48 Italian food and beverage businesses, following the latest Global Reporting Initiative (GRI) standards. The researchers analyze the content of their SRs dated 2020 and 2021. They utilize a panel regression technique to examine the relationship between stakeholder engagement disclosures (SED) and corporate financial performance (CFP), and to investigate the mediating role of SR assurance. The results show a positive and significant relationship between SED and CFP. They also confirm that there is a moderating effect from SR assurance on this causal path. However, the findings reveal that SED in SRs of Italian food companies is still moderate. This contribution builds on the logic behind the stakeholder theory. It implies that there is scope for food companies to forge relationships with stakeholders. It indicates that it is in their interest to disclose material information about their SE practices in their SR and to organize third party assurance assessments in order to improve their legitimacy with stakeholders.","PeriodicalId":47954,"journal":{"name":"Business Ethics-A European Review","volume":"11 1","pages":""},"PeriodicalIF":4.8,"publicationDate":"2023-12-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139036515","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Chiara Civera, Damiano Cortese, Sergiy Dmytriyev, R. Edward Freeman
We explore a new phenomenon of multi-stakeholder orientation and engagement in corporate communication: letters to stakeholders. By applying content, semantic, and quantitative analyses to standardized corporate communication among the 100 largest multinational companies worldwide, our study reveals that approximately one-third of the examined companies have begun to utilize what could be considered letters to stakeholders. We demonstrate that letters to stakeholders adopt a multi-stakeholder orientation, which describes the ability to speak a language that is widely comprehensible by a diverse audience. Letters to stakeholders are positively related to firm willingness to display multi-stakeholder engagement activities by embracing stakeholder recognition, support, and dialog. Our findings position letters to stakeholders as a promising tool for and approach to corporate communication that improves the legitimacy and moral consideration of stakeholders.
{"title":"Letters to stakeholders: An emerging phenomenon of multi-stakeholder engagement","authors":"Chiara Civera, Damiano Cortese, Sergiy Dmytriyev, R. Edward Freeman","doi":"10.1111/beer.12639","DOIUrl":"https://doi.org/10.1111/beer.12639","url":null,"abstract":"We explore a new phenomenon of multi-stakeholder orientation and engagement in corporate communication: letters to stakeholders. By applying content, semantic, and quantitative analyses to standardized corporate communication among the 100 largest multinational companies worldwide, our study reveals that approximately one-third of the examined companies have begun to utilize what could be considered letters to stakeholders. We demonstrate that letters to stakeholders adopt a multi-stakeholder orientation, which describes the ability to speak a language that is widely comprehensible by a diverse audience. Letters to stakeholders are positively related to firm willingness to display multi-stakeholder engagement activities by embracing stakeholder recognition, support, and dialog. Our findings position letters to stakeholders as a promising tool for and approach to corporate communication that improves the legitimacy and moral consideration of stakeholders.","PeriodicalId":47954,"journal":{"name":"Business Ethics-A European Review","volume":"27 1","pages":""},"PeriodicalIF":4.8,"publicationDate":"2023-12-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138567668","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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