Teresa Vallet‐Bellmunt, Víctor Del‐Corte‐Lora, M. Teresa Martínez‐Fernández
A growing number of academic studies are focusing on firms' sustainability orientation, organizational resilience, and social capital. A key challenge facing companies today is how to maintain or improve economic performance while becoming more sustainable. This research relates sustainability orientation, organizational resilience, and social capital to economic and environmental performance in the ceramic industry cluster of Castellón, Spain. It also analyzes the mediating effect of organizational resilience on the relationship between social capital and both types of performance. The results show that sustainability orientation is linked to environmental performance, while social capital and organizational resilience are linked to economic performance. The results of the analysis of the mediating effect of organizational resilience differ depending on the type of performance. These findings thus suggest that companies should decide what kind of results they want to prioritize in order to direct their efforts at a strategic level, focusing on organizational resilience and social capital if they want to achieve better economic results and on sustainability orientation if they want to improve their environmental performance. This research contributes to the academic literature on environmental and sustainability issues.
{"title":"Do we have to choose between economic or environmental performance? The case of the ceramic industry cluster","authors":"Teresa Vallet‐Bellmunt, Víctor Del‐Corte‐Lora, M. Teresa Martínez‐Fernández","doi":"10.1002/csr.2890","DOIUrl":"https://doi.org/10.1002/csr.2890","url":null,"abstract":"A growing number of academic studies are focusing on firms' sustainability orientation, organizational resilience, and social capital. A key challenge facing companies today is how to maintain or improve economic performance while becoming more sustainable. This research relates sustainability orientation, organizational resilience, and social capital to economic and environmental performance in the ceramic industry cluster of Castellón, Spain. It also analyzes the mediating effect of organizational resilience on the relationship between social capital and both types of performance. The results show that sustainability orientation is linked to environmental performance, while social capital and organizational resilience are linked to economic performance. The results of the analysis of the mediating effect of organizational resilience differ depending on the type of performance. These findings thus suggest that companies should decide what kind of results they want to prioritize in order to direct their efforts at a strategic level, focusing on organizational resilience and social capital if they want to achieve better economic results and on sustainability orientation if they want to improve their environmental performance. This research contributes to the academic literature on environmental and sustainability issues.","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":null,"pages":null},"PeriodicalIF":9.8,"publicationDate":"2024-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141503622","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Instances of corporate social irresponsibility (CSI) in popular media, coupled with its negative consequences behooves a systematic assessment of the consequences of CSI. This study responds to calls for such research. Specifically, drawing on attribution theory, we investigate the role of CSI on prospective employees' employment intention (EI) and negative word‐of‐mouth (NWOM) propensity and the role of other condemning moral emotions (OCME) in mediating the relationship between CSI and EI and NWOM propensity. In addition, drawing on construal level theory, we investigate if psychological distance moderates the relationship between CSI and OCME, and thereby, impacts the mediation from CSI to EI and NWOM propensity through OCME. Results indicate that CSI decreases EI and enhances NWOM propensity, and these relationships are mediated via OCME. PD enhances the effect of CSI on EI and NWOM propensity through OCME such that lower PD is associated with a lower EI and higher NWOM propensity.
大众传媒中出现的企业不负社会责任（CSI）事件及其负面影响要求对 CSI 的后果进行系统评估。本研究正是对这种研究呼吁的回应。具体来说，我们借鉴归因理论，研究了 CSI 对准员工就业意向（EI）和负面口碑倾向（NWOM）的作用，以及其他谴责性道德情感（OCME）在 CSI 与 EI 和 NWOM 倾向之间的中介作用。此外，我们还借鉴构念水平理论，研究心理距离是否会调节 CSI 与 OCME 之间的关系，从而影响 CSI 通过 OCME 对 EI 和 NWOM 倾向的中介作用。结果表明，CSI 会降低 EI 并增强 NWOM 倾向，而这些关系是通过 OCME 调节的。PD 通过 OCME 增强了 CSI 对 EI 和 NWOM 倾向的影响，因此较低的 PD 与较低的 EI 和较高的 NWOM 倾向相关联。
{"title":"Managers, don't neglect your prospective employees to achieve your sustainability development goals","authors":"Richa Sinha, Gordhan K. Saini, I. M. Jawahar","doi":"10.1002/csr.2889","DOIUrl":"https://doi.org/10.1002/csr.2889","url":null,"abstract":"Instances of corporate social irresponsibility (CSI) in popular media, coupled with its negative consequences behooves a systematic assessment of the consequences of CSI. This study responds to calls for such research. Specifically, drawing on attribution theory, we investigate the role of CSI on prospective employees' employment intention (EI) and negative word‐of‐mouth (NWOM) propensity and the role of other condemning moral emotions (OCME) in mediating the relationship between CSI and EI and NWOM propensity. In addition, drawing on construal level theory, we investigate if psychological distance moderates the relationship between CSI and OCME, and thereby, impacts the mediation from CSI to EI and NWOM propensity through OCME. Results indicate that CSI decreases EI and enhances NWOM propensity, and these relationships are mediated via OCME. PD enhances the effect of CSI on EI and NWOM propensity through OCME such that lower PD is associated with a lower EI and higher NWOM propensity.","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":null,"pages":null},"PeriodicalIF":9.8,"publicationDate":"2024-06-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141528936","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Elieber Bragatti Souza, Ricardo Luiz Carlos, Claudia A. de Mattos, Gabriela Scur
The circular economy concept is gaining increasing prominence in academic, corporate, and government circles; however, its dissemination is still limited. There is a lack of studies that address strategies, practices, and enabling technologies guided by the principles of developing processes and products for a more rational use of natural resources, reducing consumption, or promoting their recovery. Technological resources can be a crucial issue in enabling the implementation of circular practices. Companies need to plan IT infrastructure and collaborative platforms that can connect them with different stakeholders and leverage digital technologies such as blockchain. This study aims to analyze platforms based on blockchain technology and their contribution to the implementation of circular economy practices, identifying the design, platform functionalities, and how the platforms are being integrated into companies' circular economy programs. The research approach was qualitative, using multiple case studies. The results indicate that blockchain technology helps achieve circular economy practices by bringing transparency to the system and improving market position. The study also contributes to the emerging platform literature by exploring blockchain platforms with functionalities linked to executing circular practices such as Tokens and NFTs in the context of sustainability.
循环经济的概念在学术界、企业界和政府部门日益受到重视，但其传播范围仍然有限。目前还缺乏针对战略、实践和使能技术的研究，而这些战略、实践和技术的指导原则是开发更合理利用自然资源的工艺和产品、减少消耗或促进其回收。技术资源可能是实施循环做法的一个关键问题。企业需要规划 IT 基础设施和协作平台，以便与不同的利益相关者建立联系，并利用区块链等数字技术。本研究旨在分析基于区块链技术的平台及其对实施循环经济实践的贡献，确定平台的设计、平台功能以及如何将平台整合到公司的循环经济计划中。研究方法是定性研究，采用多个案例研究。研究结果表明，区块链技术通过提高系统透明度和改善市场地位，有助于实现循环经济实践。本研究还通过探讨区块链平台与执行循环实践（如可持续发展背景下的代币和 NFT）相关的功能，为新兴平台文献做出了贡献。
{"title":"The role of blockchain platform in enabling circular economy practices","authors":"Elieber Bragatti Souza, Ricardo Luiz Carlos, Claudia A. de Mattos, Gabriela Scur","doi":"10.1002/csr.2885","DOIUrl":"https://doi.org/10.1002/csr.2885","url":null,"abstract":"The circular economy concept is gaining increasing prominence in academic, corporate, and government circles; however, its dissemination is still limited. There is a lack of studies that address strategies, practices, and enabling technologies guided by the principles of developing processes and products for a more rational use of natural resources, reducing consumption, or promoting their recovery. Technological resources can be a crucial issue in enabling the implementation of circular practices. Companies need to plan IT infrastructure and collaborative platforms that can connect them with different stakeholders and leverage digital technologies such as blockchain. This study aims to analyze platforms based on blockchain technology and their contribution to the implementation of circular economy practices, identifying the design, platform functionalities, and how the platforms are being integrated into companies' circular economy programs. The research approach was qualitative, using multiple case studies. The results indicate that blockchain technology helps achieve circular economy practices by bringing transparency to the system and improving market position. The study also contributes to the emerging platform literature by exploring blockchain platforms with functionalities linked to executing circular practices such as Tokens and NFTs in the context of sustainability.","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":null,"pages":null},"PeriodicalIF":9.8,"publicationDate":"2024-06-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141503710","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
What is vague about identifying the impact of Green Human Resource Management practices (GHRMPs) on employee job performance remains under‐explored in the hospitality literature. Based on the theory of planned behavior, this research examines the role of GHRMPs on employee job performance through employee satisfaction and positive mood. Data was collected from 647 staff in 12 hotels from October 2022 to March 2023 and analyzed through PLS_SEM. Results showed that all factors of GHRMPs positively influence positive moods. The non‐significant result is green knowledge and job satisfaction, whereas green attitudes, green skills, and positive moods directly affect job satisfaction. Also, the role of GHRMPs is to strengthen the positive influence of job performance directly and indirectly through positive mood and job satisfaction. However, environmental skills did not affect job performance. This research provides some contributions to the hospitality literature and practical implications for managers of hotels and practitioners.
{"title":"What drives employees' job performance in green hotels? The mediating effect of employee positive mood and satisfaction","authors":"Mai Ngoc Khuong, Nguyen Thi Minh Phuong","doi":"10.1002/csr.2892","DOIUrl":"https://doi.org/10.1002/csr.2892","url":null,"abstract":"What is vague about identifying the impact of Green Human Resource Management practices (GHRMPs) on employee job performance remains under‐explored in the hospitality literature. Based on the theory of planned behavior, this research examines the role of GHRMPs on employee job performance through employee satisfaction and positive mood. Data was collected from 647 staff in 12 hotels from October 2022 to March 2023 and analyzed through PLS_SEM. Results showed that all factors of GHRMPs positively influence positive moods. The non‐significant result is green knowledge and job satisfaction, whereas green attitudes, green skills, and positive moods directly affect job satisfaction. Also, the role of GHRMPs is to strengthen the positive influence of job performance directly and indirectly through positive mood and job satisfaction. However, environmental skills did not affect job performance. This research provides some contributions to the hospitality literature and practical implications for managers of hotels and practitioners.","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":null,"pages":null},"PeriodicalIF":9.8,"publicationDate":"2024-06-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141503623","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study provides a comprehensive review and synthesis of 62 empirical studies on corporate governance drivers of carbon disclosure. We reveal that companies are experiencing pressure for carbon disclosure at multiple levels. At the macro‐level, pressures from regulatory institutions, normative institutions, financial markets, media, society, and economic cost were the most influential factors driving carbon disclosure. At the meso‐level, peer pressure from companies in similar industries as well as owners and investors influenced carbon disclosure. At the micro‐level, board diversity, board independence, and internal organizational systems explained the likelihood and commitment to carbon disclosure. In addition, we comprehensively reviewed and synthesized the theoretical lenses that have been used in scholarship on the impact of corporate governance mechanisms on carbon disclosure. Our study is the first multitheory and multilevel literature review on the impact of corporate governance mechanisms on carbon disclosure.
{"title":"Corporate governance mechanisms and carbon disclosure: A multilevel and multitheory literature survey","authors":"Waris Ali, Jeffrey Wilson, Jedrzej George Frynas","doi":"10.1002/csr.2869","DOIUrl":"https://doi.org/10.1002/csr.2869","url":null,"abstract":"This study provides a comprehensive review and synthesis of 62 empirical studies on corporate governance drivers of carbon disclosure. We reveal that companies are experiencing pressure for carbon disclosure at multiple levels. At the macro‐level, pressures from regulatory institutions, normative institutions, financial markets, media, society, and economic cost were the most influential factors driving carbon disclosure. At the meso‐level, peer pressure from companies in similar industries as well as owners and investors influenced carbon disclosure. At the micro‐level, board diversity, board independence, and internal organizational systems explained the likelihood and commitment to carbon disclosure. In addition, we comprehensively reviewed and synthesized the theoretical lenses that have been used in scholarship on the impact of corporate governance mechanisms on carbon disclosure. Our study is the first multitheory and multilevel literature review on the impact of corporate governance mechanisms on carbon disclosure.","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":null,"pages":null},"PeriodicalIF":9.8,"publicationDate":"2024-06-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141503712","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Olivier Boiral, Marie‐Christine Brotherton, David Talbot, Laurence Guillaumie
The objective of this article is to analyze the environmental, social, and governance (ESG) risks to which agri‐food companies are exposed and the various practices they adopt to manage them. An analysis of the sustainability reporting produced by 135 agri‐food companies that are relatively committed to ESG risk management shows the wide diversity of ESG risks they consider as well as the very uneven coverage of these risks in corporate disclosures. This article proposes an integrative model to describe how agri‐food companies handle risk management based on four main topics: assessing and monitoring ESG risks; internalizing risk management; implementing standards, approaches, and specific tools; and preventing risks through innovation and stakeholder partnerships. This article makes important contributions to the emerging literature on ESG risk management and corporate sustainability in the agri‐food industry, notably by mapping such risks and by summarizing the main practices used by agri‐food companies to manage them.
{"title":"Assessing and managing environmental, social, and governance risks in agri‐food companies","authors":"Olivier Boiral, Marie‐Christine Brotherton, David Talbot, Laurence Guillaumie","doi":"10.1002/csr.2884","DOIUrl":"https://doi.org/10.1002/csr.2884","url":null,"abstract":"The objective of this article is to analyze the environmental, social, and governance (ESG) risks to which agri‐food companies are exposed and the various practices they adopt to manage them. An analysis of the sustainability reporting produced by 135 agri‐food companies that are relatively committed to ESG risk management shows the wide diversity of ESG risks they consider as well as the very uneven coverage of these risks in corporate disclosures. This article proposes an integrative model to describe how agri‐food companies handle risk management based on four main topics: assessing and monitoring ESG risks; internalizing risk management; implementing standards, approaches, and specific tools; and preventing risks through innovation and stakeholder partnerships. This article makes important contributions to the emerging literature on ESG risk management and corporate sustainability in the agri‐food industry, notably by mapping such risks and by summarizing the main practices used by agri‐food companies to manage them.","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":null,"pages":null},"PeriodicalIF":9.8,"publicationDate":"2024-06-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141503711","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Davood Andalib Ardakani, Mehrdad Kiani, Mohammad Sadegh Babakhanifard
The synergy between the concepts of circular economy and Industry 4.0 enables a greater movement toward a sustainable society and addresses environmental and economic issues in organizational operations. This study seeks to implement circular economy and Industry 4.0 for waste reduction and resource optimization in Yazd glass factories. It is significant because Iranian factories are not efficient from this point of view and produce a considerable amount of waste. For this purpose, the mixed methodology has been employed. In the qualitative part, 15 enablers are identified by using the meta‐synthesis method, which are categorized into four economic, human resources, organizational‐managerial, and infrastructure dimensions. In the quantitative stage, the cause‐and‐effect relationship between enablers is identified by using the Fuzzy DEMATEL method, and forward and backward scenarios are formulated using fuzzy cognitive map technique. While the research practical contributions include identification of key enablers in implementing circular supply chain management 4.0, formulation of forward and backward scenarios to guide strategic decision‐making in sustainable practices, and offering actionable insights for waste reduction and resource optimization in the glass industry leading to improved operational efficiency, it has theoretical contributions such as highlighting the significance of specific enablers in the successful implementation of circular supply chain management 4.0, demonstrating the interplay between different enablers and their impact on key aspects, and advancing knowledge on sustainable practices within the context of the glass industry, contributing to environmental sustainability and operational excellence in Iranian factories.
{"title":"A Fuzzy DEMATEL‐FCM approach for analyzing the enablers of the circular economy and Industry 4.0 in the supply chain","authors":"Davood Andalib Ardakani, Mehrdad Kiani, Mohammad Sadegh Babakhanifard","doi":"10.1002/csr.2857","DOIUrl":"https://doi.org/10.1002/csr.2857","url":null,"abstract":"The synergy between the concepts of circular economy and Industry 4.0 enables a greater movement toward a sustainable society and addresses environmental and economic issues in organizational operations. This study seeks to implement circular economy and Industry 4.0 for waste reduction and resource optimization in Yazd glass factories. It is significant because Iranian factories are not efficient from this point of view and produce a considerable amount of waste. For this purpose, the mixed methodology has been employed. In the qualitative part, 15 enablers are identified by using the meta‐synthesis method, which are categorized into four economic, human resources, organizational‐managerial, and infrastructure dimensions. In the quantitative stage, the cause‐and‐effect relationship between enablers is identified by using the Fuzzy DEMATEL method, and forward and backward scenarios are formulated using fuzzy cognitive map technique. While the research practical contributions include identification of key enablers in implementing circular supply chain management 4.0, formulation of forward and backward scenarios to guide strategic decision‐making in sustainable practices, and offering actionable insights for waste reduction and resource optimization in the glass industry leading to improved operational efficiency, it has theoretical contributions such as highlighting the significance of specific enablers in the successful implementation of circular supply chain management 4.0, demonstrating the interplay between different enablers and their impact on key aspects, and advancing knowledge on sustainable practices within the context of the glass industry, contributing to environmental sustainability and operational excellence in Iranian factories.","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":null,"pages":null},"PeriodicalIF":9.8,"publicationDate":"2024-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141343818","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Raffaele Trequattrini, F. Nappo, Benedetta Cuozzo, Alberto Manzari
This paper aims to identify the main issues and drivers of sustainable corporate governance to prevent corruption and increase companies' profitability by drafting corporate organizational models, highlighting exploratory evidence from the corporate sample. This document is based on two phases. First, the analysis aims to understand any link between adopting an organization, management, and control model according to Legislative Decree 8 June 2001, no.—231 and company performance. The survey concerned a sample of companies operating in the construction sector. We have therefore tried to demonstrate whether the companies in possession of the so‐called “231 model” present higher profitability than the same companies in the industry, which, on the contrary, have decided not to adopt this model. Second, the content analysis research method is applied to the corporate organizational models that have adhered to drafting the documents on the sample of companies. It was investigated whether companies operating in the construction sector, which adopt an organizational model, have higher performances than companies which do not adopt an organizational model in line with the Italian Legislative Decree 231 and whether there is a correlation between the adoption of a “complete” organizational model in line with Italian Legislative Decree 231 and company performance. This paper proposes the analysis of the sustainable compliance models of Italian companies to prevent corruption and profitability in their corporate governance and the path for future research on the topic.
{"title":"Creating value by corporate anti‐corruption models: An empirical analysis in the Italian scenario","authors":"Raffaele Trequattrini, F. Nappo, Benedetta Cuozzo, Alberto Manzari","doi":"10.1002/csr.2863","DOIUrl":"https://doi.org/10.1002/csr.2863","url":null,"abstract":"This paper aims to identify the main issues and drivers of sustainable corporate governance to prevent corruption and increase companies' profitability by drafting corporate organizational models, highlighting exploratory evidence from the corporate sample. This document is based on two phases. First, the analysis aims to understand any link between adopting an organization, management, and control model according to Legislative Decree 8 June 2001, no.—231 and company performance. The survey concerned a sample of companies operating in the construction sector. We have therefore tried to demonstrate whether the companies in possession of the so‐called “231 model” present higher profitability than the same companies in the industry, which, on the contrary, have decided not to adopt this model. Second, the content analysis research method is applied to the corporate organizational models that have adhered to drafting the documents on the sample of companies. It was investigated whether companies operating in the construction sector, which adopt an organizational model, have higher performances than companies which do not adopt an organizational model in line with the Italian Legislative Decree 231 and whether there is a correlation between the adoption of a “complete” organizational model in line with Italian Legislative Decree 231 and company performance. This paper proposes the analysis of the sustainable compliance models of Italian companies to prevent corruption and profitability in their corporate governance and the path for future research on the topic.","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":null,"pages":null},"PeriodicalIF":9.8,"publicationDate":"2024-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141342288","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Enterprises should strive for sustainable development since it is a vital component of the economy. Sustainable development serves as a safeguard against elements that might negatively impact the future development of their companies. This article aims to explore the influence of corporate environmental, social, and governance (ESG) performance on corporate violation using Chinese A‐share listed firms as a sample. We discover that corporate ESG performance considerably discourages corporate violation behavior, reducing the risk of corporate violations. Based on the fraud triangle theory, we also show that corporate ESG performance reduces the opportunity of corporate violations by improving information transparency, reduces the pressure of corporate violations by alleviating financing constraints, and reduces the rationalization of corporate violations by increasing media attention. By examining particular corporate violations, we document that corporate ESG performance is more effective for disclosure violations and general violations in corporate governance. Further analysis shows that corporate ESG performance has a considerable impact on companies in nonstate‐owned and small‐company subsamples. These results add to the literature and provide theoretical insights for governors, regulators, company executives, auditors, and other stakeholders.
企业应努力实现可持续发展，因为可持续发展是经济的重要组成部分。可持续发展是防止对企业未来发展产生负面影响的保障。本文旨在以中国 A 股上市公司为样本，探讨企业环境、社会和治理（ESG）绩效对企业违规行为的影响。我们发现，企业的环境、社会和治理绩效在很大程度上抑制了企业的违规行为，降低了企业的违规风险。基于欺诈三角理论，我们还发现企业 ESG 绩效通过提高信息透明度减少了企业违规行为的机会，通过缓解融资约束减少了企业违规行为的压力，以及通过提高媒体关注度减少了企业违规行为的合理化。通过研究特定公司的违规行为，我们发现公司的环境、社会和治理绩效对公司治理中的信息披露违规行为和一般违规行为更为有效。进一步的分析表明，企业环境、社会和治理绩效对非国有企业和小公司子样本中的企业有相当大的影响。这些结果补充了相关文献，为治理者、监管者、公司高管、审计师和其他利益相关者提供了理论启示。
{"title":"Exploring the relationship between corporate ESG performance and corporate violation: Based on the fraud triangle theory","authors":"Junjie Wang, Yan Chen, Sanfa Wang","doi":"10.1002/csr.2882","DOIUrl":"https://doi.org/10.1002/csr.2882","url":null,"abstract":"Enterprises should strive for sustainable development since it is a vital component of the economy. Sustainable development serves as a safeguard against elements that might negatively impact the future development of their companies. This article aims to explore the influence of corporate environmental, social, and governance (ESG) performance on corporate violation using Chinese A‐share listed firms as a sample. We discover that corporate ESG performance considerably discourages corporate violation behavior, reducing the risk of corporate violations. Based on the fraud triangle theory, we also show that corporate ESG performance reduces the opportunity of corporate violations by improving information transparency, reduces the pressure of corporate violations by alleviating financing constraints, and reduces the rationalization of corporate violations by increasing media attention. By examining particular corporate violations, we document that corporate ESG performance is more effective for disclosure violations and general violations in corporate governance. Further analysis shows that corporate ESG performance has a considerable impact on companies in nonstate‐owned and small‐company subsamples. These results add to the literature and provide theoretical insights for governors, regulators, company executives, auditors, and other stakeholders.","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":null,"pages":null},"PeriodicalIF":9.8,"publicationDate":"2024-06-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141339114","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Giuseppe Varavallo, B. Rugani, Marco Allocco, Filippo Barbera, Carlo Calfapietra
Consensus does not currently exists on how to offset the residual environmental footprint generated by agricultural and forestry practices. This paper develops an environmental sustainability management framework to support the achievement of environmental impact neutrality in the primary sector of agriculture and forestry. The proposed framework, named TREEIN, “a TREe model for Environmental Impact Neutrality”, can guide companies toward effective use of existing environmental management and certification schemes that account for both the negative impact of the production system's life cycle and the positive impact offered by adequate ecosystem service supply. First, we did an overview of international standard certifications, protocols, and sustainability programs based on life cycle assessment (LCA) and ecosystem services assessment (ESA) methodologies. Subsequently, we analyzed the sustainability programs in the European‐specific economic sectors of wine and extra‐virgin olive oil, focusing on the combined approach of LCA and ESA methodologies. As a result, TREEIN, a tree model framework, was developed and applied to the case study of a typical farming system in Tuscany (Italy) in order to achievie impact neutrality. Quantitative outcomes, qualitative assertions, and the methodological challenges associated with such a pilot application are investigated and discussed. The TREEIN's benefits and drawbacks are explored in light of the findings of this case study, and a roadmap for its further advancement and adoption in the market is presented.
{"title":"Tree‐based model for achieving environmental impact neutrality: A case study application in the agri‐food sector","authors":"Giuseppe Varavallo, B. Rugani, Marco Allocco, Filippo Barbera, Carlo Calfapietra","doi":"10.1002/csr.2879","DOIUrl":"https://doi.org/10.1002/csr.2879","url":null,"abstract":"Consensus does not currently exists on how to offset the residual environmental footprint generated by agricultural and forestry practices. This paper develops an environmental sustainability management framework to support the achievement of environmental impact neutrality in the primary sector of agriculture and forestry. The proposed framework, named TREEIN, “a TREe model for Environmental Impact Neutrality”, can guide companies toward effective use of existing environmental management and certification schemes that account for both the negative impact of the production system's life cycle and the positive impact offered by adequate ecosystem service supply. First, we did an overview of international standard certifications, protocols, and sustainability programs based on life cycle assessment (LCA) and ecosystem services assessment (ESA) methodologies. Subsequently, we analyzed the sustainability programs in the European‐specific economic sectors of wine and extra‐virgin olive oil, focusing on the combined approach of LCA and ESA methodologies. As a result, TREEIN, a tree model framework, was developed and applied to the case study of a typical farming system in Tuscany (Italy) in order to achievie impact neutrality. Quantitative outcomes, qualitative assertions, and the methodological challenges associated with such a pilot application are investigated and discussed. The TREEIN's benefits and drawbacks are explored in light of the findings of this case study, and a roadmap for its further advancement and adoption in the market is presented.","PeriodicalId":48334,"journal":{"name":"Corporate Social Responsibility and Environmental Management","volume":null,"pages":null},"PeriodicalIF":9.8,"publicationDate":"2024-06-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141352049","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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