首页 > 最新文献

Business Ethics-A European Review最新文献

英文 中文
Team ethical culture as a coupling mechanism between a well-implemented organizational ethics program and the prevention of unethical behavior in teams 团队道德文化是良好实施的组织道德计划与预防团队不道德行为之间的耦合机制
IF 4.8 Q1 Economics, Econometrics and Finance Pub Date : 2024-02-06 DOI: 10.1111/beer.12661
Guillem C. Cabana, Muel Kaptein
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.
许多组织都采用了组织道德计划来防止组织内的不道德行为。有文献指出,道德计划的采用与实施脱钩是造成此类计划无效的原因之一。除了这种所谓的政策与实践脱钩之外,当道德计划实施得很好但效果不佳时,也可能出现手段与目的脱钩的情况。本研究探讨了团队道德文化(TEC)是否作为一种耦合机制,可以调节实施良好的道德计划对团队中不道德行为的影响。我们对英国一家商业机构的 202 个团队进行了调查。结构方程分析的结果支持了 TEC 在这种关系中起中介作用的说法。基于这项团队层面的案例研究,我们认为,旨在实施有效道德计划的组织应承认并管理 TEC,以避免手段与目的脱钩。
{"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":null,"pages":null},"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}
引用次数: 0
Fostering circular economy through open innovation: Insights from multiple case study 通过开放式创新促进循环经济:多个案例研究的启示
IF 4.8 Q1 Economics, Econometrics and Finance Pub Date : 2024-01-26 DOI: 10.1111/beer.12657
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.
本研究对两种不同的组织间合作方式进行了全面的实证调查,为现代经济中的合作循环商业模式提供了一个新的视角。为此,我们探讨了开放式创新战略如何在循环供应链和循环生态系统中促进循环经济实践的实施。此外,我们还确定并描述了利益相关者在促进将循环原则转化为可行业务方面所扮演的角色。我们采用了归纳理论的方法,利用了探索性多案例研究方法。我们从参与两个合作网络的 13 个组织收集了数据,这两个网络旨在建立升级再循环实践,以回收食品和饮料行业的废物。批判现实主义哲学定位是研究人员收集和分析数据的基础。因此,我们概述了通过开放式创新战略追求再生生产系统的两种不同合作方法的性质:循环供应链和循环生态系统架构。我们的研究结果还强调了协作式循环商业模式的协调者和策划者的特征。总之,本研究通过揭示开放式创新在促进循环型企业发展中的作用,为循环经济文献做出了贡献。从实践的角度来看,它为愿意实施升级再循环实践的可持续发展导向型企业的管理者提供了启示。
{"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":null,"pages":null},"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}
引用次数: 0
Scaling circular economy business models: A capability perspective 推广循环经济商业模式:能力视角
IF 4.8 Q1 Economics, Econometrics and Finance Pub Date : 2024-01-25 DOI: 10.1111/beer.12658
Aurélien Acquier, Valentina Carbone, Cécile Ezvan
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.
在环境挑战日益严峻的背景下,循环经济(CE)商业模式似乎是企业为生态转型做出积极贡献的必要条件。虽然平台商业模式已被认为是循环经济中一种新的、有前途的模式,但我们仍然缺乏对开发和推广这些模式所涉及的关键能力的深入了解。为了填补这一空白,我们对 Phenix 公司进行了单一案例研究,这是一家总部位于法国的食品行业快速成长型初创企业,致力于解决食品浪费问题。我们确定了 Phenix 商业模式成功推广所涉及的三种核心管理能力。除了生态系统协调能力外,我们还发现了两类灵活能力,即在组织和制度层面上的灵活运作形式。我们的分析强调了将这些能力捆绑在一起考虑的重要性,因为它们共同促进了商业模式的绩效和扩展潜力。我们还呼吁更多地考虑制度因素在形成设计和推广盈利商业模式的机会方面的作用。
{"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":null,"pages":null},"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}
引用次数: 0
Socially responsible purchasing (SRP) in the supply chain industry: Meanings and influences 供应链行业中的社会责任采购(SRP):含义和影响
IF 4.8 Q1 Economics, Econometrics and Finance Pub Date : 2024-01-05 DOI: 10.1111/beer.12655
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.
人们越来越期望各组织在其供应链中应对社会和环境问题。这种期望的细微差别要求考虑供应链中企业社会责任(CSR)实践的差异。本文以利益相关者理论为基础,研究了供应链中社会责任采购(SRP)的含义和影响因素。本文采用解释主义定性方法,依靠与尼日利亚跨国公司和本土组织的从业人员进行半结构化、面对面访谈所获得的数据。我们的研究结果基于具体的内生层面和外生层面的影响因素,提出了对 SRP 的有益理解。特别是,我们为 SRP 的含义制定了一个全面的范围,概述了其关键组成部分,澄清了其边界,并强调了其描述中的不一致之处。我们的研究提供了对 SRP 的全新理解,从而为企业社会责任、公司治理和供应链管理方面的广泛文献做出了贡献。它还为管理人员、采购人员、供应商、金融分析师和政策制定者嵌入 SRP 提供了启示。
{"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":null,"pages":null},"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}
引用次数: 0
Stakeholder engagement for sustainable value co-creation: Evidence from made in Italy SMEs 利益相关者参与可持续价值共创:意大利制造中小企业的证据
IF 4.8 Q1 Economics, Econometrics and Finance Pub Date : 2024-01-05 DOI: 10.1111/beer.12654
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.
在现有的商业研究中,中小企业(SMEs)如何就其可持续发展实践与利益相关者进行互动仍是一个研究不足的课题。尽管中小型企业在所有经济体中都发挥着巨大作用,而且它们经常与利益相关者就可持续发展问题进行接触,以促进其竞争优势,但这一问题仍然存在。在本文中,我们借鉴利益相关者和创新生态系统理论,利用对时装、食品和家具行业的意大利制造企业进行的多个案例研究的经验证据,探讨在中小企业背景下的拟议研究模型。我们的案例研究分析揭示了中小企业为实现循环价值共创的可持续发展目标(SDGs)而激活的特定利益相关者参与水平。此外,我们还发现,利益相关者的参与程度主要围绕与当地社区和客户的公开对话,员工、客户和社区的参与,以及与供应商、政府和学院的合作。本文讨论了这些发现对研究人员、管理人员和决策者的启示。
{"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":null,"pages":null},"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}
引用次数: 0
Measuring machinewashing under the corporate digital responsibility theory: A proposal for a methodological path 企业数字责任理论下的机器清洗测量:方法论路径建议
IF 4.8 Q1 Economics, Econometrics and Finance Pub Date : 2024-01-03 DOI: 10.1111/beer.12653
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.
最近,一些学者警告说,在采用和开发基于人工智能的数字技术和先进信息系统时,公司可能会采用一种新的故意欺骗性沟通形式,向利益相关者保证其良好意图。这种企业行为被定义为 "机器清洗",其目的是增强利益相关者网络的参与进程,满足利益相关者对使用人工智能的道德影响的期望,其最终目的是提高企业绩效和声誉。然而,迄今为止,学者们还没有对企业洗机战略的存在进行过任何实证研究,对于如何衡量洗机行为也非常不明确。本文利用企业数字责任理论,为洗机行为这一新兴研究领域提供了独创的方法论。特别是,本文通过分析报告的信息容量与信息可靠性水平之间的比较,为检测洗机行为提供了考虑因素,以此作为洗机策略的替代,从而检测数字化策略对利益相关者的实际影响。为此,我们对来自 10 个不同行业的 10 家意大利上市公司的报告进行了探索性内容分析。总之,从道德角度看企业对数字化影响的表述与实际情况之间的差距,我们的研究结果为识别机器清洗、机器清洗发生的领域以及企业为实现这些战略而采用的做法提供了一条可能的路径。
{"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":null,"pages":null},"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}
引用次数: 0
Global standards and the philosophy of consumption: Toward a consumer-driven governance of global value chains 全球标准与消费哲学:实现以消费者为导向的全球价值链管理
IF 4.8 Q1 Economics, Econometrics and Finance Pub Date : 2023-12-27 DOI: 10.1111/beer.12648
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.
本研究深入探讨了全球标准背景下的重要道德标准。它探讨了商业伦理文献中讨论的与全球价值链相关的道德错误行为和负面影响。研究方法包括理论应用和综合。研究采用了道义论、结果论和政治世界主义的伦理原则,以建立规范标准,如 "对他人的不公正和伤害 "和 "不良后果"。研究进一步探讨了这些标准应如何影响消费者的决策、行动和责任。然后利用这些标准来研究全球标准中提到的道德错误行为和负面影响。本研究探讨了全球标准如何隐含地表达消费者在管理全球价值链中的作用。通过将道德框架应用于全球标准,本研究对消费者的行为和决策进行了审视。研究概述了消费者在实现全球标准目标方面的个人责任和政治责任。研究结果对政府、消费者和组织履行共同责任具有启示意义。这项研究的目的是为负责任的行动提供规范性指导。
{"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":null,"pages":null},"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}
引用次数: 0
Environmental, social, and governance (ESG) disclosure, earnings management and cash holdings: Evidence from a European context 环境、社会和治理(ESG)信息披露、盈利管理和现金持有:欧洲背景下的证据
IF 4.8 Q1 Economics, Econometrics and Finance Pub Date : 2023-12-26 DOI: 10.1111/beer.12650
Isam Saleh, Malik Abu Afifa, Abdallah Alkhawaja
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.
本研究的主要目的是探讨环境、社会和治理(ESG)信息披露对现金持有量的潜在影响。此外,本研究还探讨了收益管理(EM)实践在这一关系中的中介作用。样本包括 19 个欧洲国家金融市场上的 797 家上市公司,数据时间跨度为 2013 年至 2019 年。研究结果表明,环境、社会和治理信息披露与现金持有之间存在明显的负相关关系,这意味着管理层可以利用环境、社会和治理绩效来解决与利益相关者之间的纠纷。研究结果进一步表明,环境、社会和公司治理实践的存在部分调节了环境、社会和公司治理信息披露与现金持有之间的联系。此外,替代现金持有量规范、三项不同的 ESG 披露举措(即环境、社会和治理)以及两阶段最小二乘法评估也证明了这些结果的稳健性。因此,研究结果表明,以环境、社会和治理披露为形式的非财务报告有助于控制代理冲突,从而使利益相关者对公司业绩做出更好的评价。
{"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":null,"pages":null},"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}
引用次数: 0
Stakeholder engagement disclosures in sustainability reports: Evidence from Italian food companies 可持续发展报告中的利益相关者参与披露:意大利食品公司的证据
IF 4.8 Q1 Economics, Econometrics and Finance Pub Date : 2023-12-22 DOI: 10.1111/beer.12642
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.
越来越多的企业将利益相关者参与(SE)实践纳入其企业信息披露中。本文按照全球报告倡议组织(GRI)的最新标准,探讨了 48 家意大利食品和饮料企业的可持续发展报告(SR)在多大程度上采用了利益相关者参与实践。研究人员分析了这些企业 2020 年和 2021 年可持续发展报告的内容。他们利用面板回归技术研究了利益相关者参与披露(SED)与企业财务绩效(CFP)之间的关系,并探讨了企业社会责任保证的中介作用。结果表明,SED 与 CFP 之间存在显著的正相关关系。研究还证实,SR 保证对这一因果关系有调节作用。然而,研究结果表明,意大利食品公司企业社会责任中的 SED 仍处于中等水平。这一贡献建立在利益相关者理论的逻辑之上。这意味着食品公司有与利益相关者建立关系的空间。它表明,在企业社会责任中披露有关企业社会责任实践的重要信息,并组织第三方保证评估,以提高企业在利益相关者中的合法性,符合企业的利益。
{"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":null,"pages":null},"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}
引用次数: 0
Letters to stakeholders: An emerging phenomenon of multi-stakeholder engagement 给利益攸关方的信:多方利益相关者参与的新现象
IF 4.8 Q1 Economics, Econometrics and Finance Pub Date : 2023-12-10 DOI: 10.1111/beer.12639
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.
我们探讨了企业沟通中多方利益相关者导向和参与的新现象:致利益相关者的信函。通过对全球最大的 100 家跨国公司的标准化企业传播进行内容、语义和定量分析,我们的研究发现,大约三分之一的受访公司已经开始使用可被视为致利益相关者的信函。我们证明,致利益相关者的信函采用了多方利益相关者导向,即能够使用不同受众广泛理解的语言。致利益相关者的信函与企业通过接受利益相关者的认可、支持和对话来开展多方利益相关者参与活动的意愿呈正相关。我们的研究结果表明,致利益相关者的信函是一种很有前景的企业沟通工具和方法,它能提高利益相关者的合法性和道德考量。
{"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":null,"pages":null},"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}
引用次数: 0
期刊
Business Ethics-A European Review
全部 Acc. Chem. Res. ACS Applied Bio Materials ACS Appl. Electron. Mater. ACS Appl. Energy Mater. ACS Appl. Mater. Interfaces ACS Appl. Nano Mater. ACS Appl. Polym. Mater. ACS BIOMATER-SCI ENG ACS Catal. ACS Cent. Sci. ACS Chem. Biol. ACS Chemical Health & Safety ACS Chem. Neurosci. ACS Comb. Sci. ACS Earth Space Chem. ACS Energy Lett. ACS Infect. Dis. ACS Macro Lett. ACS Mater. Lett. ACS Med. Chem. Lett. ACS Nano ACS Omega ACS Photonics ACS Sens. ACS Sustainable Chem. Eng. ACS Synth. Biol. Anal. Chem. BIOCHEMISTRY-US Bioconjugate Chem. BIOMACROMOLECULES Chem. Res. Toxicol. Chem. Rev. Chem. Mater. CRYST GROWTH DES ENERG FUEL Environ. Sci. Technol. Environ. Sci. Technol. Lett. Eur. J. Inorg. Chem. IND ENG CHEM RES Inorg. Chem. J. Agric. Food. Chem. J. Chem. Eng. Data J. Chem. Educ. J. Chem. Inf. Model. J. Chem. Theory Comput. J. Med. Chem. J. Nat. Prod. J PROTEOME RES J. Am. Chem. Soc. LANGMUIR MACROMOLECULES Mol. Pharmaceutics Nano Lett. Org. Lett. ORG PROCESS RES DEV ORGANOMETALLICS J. Org. Chem. J. Phys. Chem. J. Phys. Chem. A J. Phys. Chem. B J. Phys. Chem. C J. Phys. Chem. Lett. Analyst Anal. Methods Biomater. Sci. Catal. Sci. Technol. Chem. Commun. Chem. Soc. Rev. CHEM EDUC RES PRACT CRYSTENGCOMM Dalton Trans. Energy Environ. Sci. ENVIRON SCI-NANO ENVIRON SCI-PROC IMP ENVIRON SCI-WAT RES Faraday Discuss. Food Funct. Green Chem. Inorg. Chem. Front. Integr. Biol. J. Anal. At. Spectrom. J. Mater. Chem. A J. Mater. Chem. B J. Mater. Chem. C Lab Chip Mater. Chem. Front. Mater. Horiz. MEDCHEMCOMM Metallomics Mol. Biosyst. Mol. Syst. Des. Eng. Nanoscale Nanoscale Horiz. Nat. Prod. Rep. New J. Chem. Org. Biomol. Chem. Org. Chem. Front. PHOTOCH PHOTOBIO SCI PCCP Polym. Chem.
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
0
微信
客服QQ
Book学术公众号 扫码关注我们
反馈
×
意见反馈
请填写您的意见或建议
请填写您的手机或邮箱
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
Book学术官方微信
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术
文献互助 智能选刊 最新文献 互助须知 联系我们:info@booksci.cn
Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。
Copyright © 2023 Book学术 All rights reserved.
ghs 京公网安备 11010802042870号 京ICP备2023020795号-1