Corporate Social Responsibility and Environmental Management最新文献

The significance of green human resource management (GHRM) practices in promoting employees' environmentally friendly behaviors and enhancing environmental performance is well-documented in current research. However, the impact of GHRM practices at the organizational level on the eco-conscious behaviors of individual employees remains unexplored. Moreover, scholarly attention to employees' green innovative work behavior (GIWB) has been limited. This study explores the novel concept of GIWB from a strategic human capital (SHC) perspective. Drawing on signaling theory, this study proposes that GHRM practices act as signals emphasizing the importance of environmental sustainability, which may influence GIWB at the individual level. This research aims to assess the effect of various GHRM practices on GIWB and to explore how unit-level GHRM practices moderate the relationship between an employee's creative personality (CP) and their GIWB, using social exchange theory (SET) as the guiding framework. Data were collected from 163 HR managers and plant supervisors and 815 employees within Taiwan's environmental protection sector and then analyzed using hierarchical linear modeling (HLM) techniques. The findings reveal that specific GHRM practices significantly enhance employees' GIWB. Furthermore, it demonstrates that aggregated GHRM practices moderate the relationship between CP and GIWB. These findings contribute to a deeper understanding of how signals from organizational GHRM practices can foster GIWB among individual employees.

The influence of civil liberties and political rights on environmental disclosure, and the moderating effect of board gender diversity on the relationship between civil liberties and political rights and environmental disclosure, have not to date been studied in detail, as evidenced by the previous literature available. Therefore, this study aims to analyse how these institutional factors affect corporate environmental disclosure practices across different countries. The firms in our sample operate in 36 countries, spread across all the continents, and the period covered is 2009–2019. The database used to collect economic, social, environmental and governance data is Thomson Reuters' ASSET4, while the items for measuring civil liberty and political rights scores come from the Freedom House organisation (https://freedomhouse.org). The method used for estimating the model is the generalised method of moments (GMM) proposed by Arellano and Bond. The main findings of the study show that levels of civil liberty and political rights in the countries where the firms operate are positively associated with environmental disclosure. Furthermore, according to our evidence, the presence of female directors on boards plays a positive moderating role in the relationship between the level of civil liberty and environmental disclosure and between political rights and environmental disclosure. Additional robustness analyses corroborate our findings.

How corporate social responsibility (CSR) and consumer social responsibility (CnSR) can perform a preeminent role in satisfying and retaining consumers is an unprecedented research gap that needs to be uncovered in the existing literature. This study explores the multidimensional associations of CSR on consumers' satisfaction (CS) and consumer retention (CR) along with moderation of CnSR from a developing economy using rigorous empirical analysis within small and medium-sized enterprises (SMEs) in China. The findings affirmed the positive nexus of CSR on CS and CR. The results asserted the significant moderating impact of CnSR among CSR, CR, and CS. These results yield insights for the management to reshape strategies by understanding social responsibility perspectives on both sides to align corporate and consumers' interests. Additionally, how the inclusion of CSR practices can bridge the gap between corporations and consumers is another unique contribution of this study. Finally, the paper confers interesting and valuable implications along with lines for future work.

This study examines the relationship between sustainability reporting and tax avoidance, distinguishing genuine alignment with environmental and social commitments from greenwashing strategies. We also examine the impact of tax amnesty programs on these reporting motives. Using Indonesian nonfinancial listed firms in the 2010–2018 period, this study reveals that these firms employ sustainability reporting as a means of impression management to conceal their tax avoidance practices. Moreover, we document a negative relationship between sustainability reporting and tax avoidance when the firms participate in the tax amnesty program. Our findings are robust, and we provide several additional analyses to expand our contribution. Lastly, our study is believed to be one of the few that focuses on providing empirical evidence on how sustainability reporting is utilized as a “smokescreen” of tax avoidances.

Environmental, social, and governance (ESG) disclosure has drawn much attention from listed companies, investors, and regulators. In response to the increasing demand of investors and regulators for non-financial information, listed companies have paid attention to publishing ESG reports consisting of environmental, social, and governance information. Listed companies are increasingly required to provide high-quality information that is clear and comparable. However, the lack of incentive to listed companies makes it hard to improve the quality of ESG disclosure, and the cost of ESG disclosure leads to the uncontrollable quality of ESG reports and may even manipulation by opportunistic behaviors. In this paper, we illustrate the moral hazard problem in ESG disclosure from the perspective of investors and listed companies, in which the effort level for listed companies to provide high-quality ESG report cannot be observed by investors. Then we propose a blockchain-based incentive mechanism for ESG disclosure from a principal-agent perspective to improve the information quality of ESG disclosure, where investors act as principal and listed companies act as agents. Token in blockchain technology is utilized as the rewards to improve the listed companies' reputation, thus increasing their chance of being promoted to investors for preferential investment opportunities in the blockchain platform. We then design the first-best (FB) and second-best (SB) optimal contracts based on classic principal-agent model to overcome the moral hazard problem. Extensive simulations are conducted to demonstrate the effectiveness and feasibility of the incentive mechanism.

Restaurants have been becoming increasingly aware of their responsibilities and impact; however, literature on corporate social responsibility has mainly applied quantitative methods to analyze the environmental dimension of sustainability. By drawing on the stakeholder theory approach (normative vs. instrumental) and through a qualitative narrative method based on the analysis of 41 open interviews, this study aims to evaluate which stakeholders are engaged in restaurant-related CSR practices and the nature of the relationship that ties them together. The results show that although a normative approach is more common, both approaches coexist in many cases. The emergence of multisided collaboration and a double approach enables achieving sustainability issues outside a strictly instrumental logic. This study contributes to the scant literature on CSR in restaurants by analyzing a wider set of stakeholders engaged in sustainability practices and indicating which practices are common and why and how stakeholders are involved.

The goal of this study is to identify the set of enablers that influence the implementation of green human resource management (GHRM) practices in the organization and understand mutual relationships among these enablers. The research used interpretive structural modeling (ISM), a method based on expert opinions. We recorded the opinions of experienced academicians and human resources professionals with the aim of drawing conclusions. The driving and dependent power of these factors has also been investigated using Matrice d'impacts croises multiplication applique a classement (MICMAC) analysis. This research work reveals that the primary enabler of GHRM is green government policy, specifically environmental policies, with green leadership, top management support, and green health and safety following closely behind. Green recruitment and selection, green organization culture, green brand image, and green training and development have all reached the third level of the hierarchy. The findings could aid in gaining a comprehensive understanding of these essential enablers, their contextual factors, and the cause-and-effect relationships involved in implementing GHRM practices in any given organization. While designing the GHRM implementation strategy, organizations should place emphasis on all the enablers to improve organizational performance.

The study analyzes the impact of competition on environmental and social performance. Based on data collected from 82 banks in the banking industry across nine emerging Middle Eastern and North African (MENA) countries from 2015 to 2021, the results indicate that heightened competitive pressure compels banks to enhance their efforts in environmental and social initiatives. Additionally, a positive correlation is observed between greater Board gender diversity (BGD) and improved environmental and social performance. Finally, the results indicate that the negative impact of market power on environmental and social performance is less pronounced in banks with higher BGD, those operating in countries with a better institutional environment, and in state-owned banks. In contrast, the negative impact is more pronounced in Islamic banks. Our research findings provide insights into the current discourse on strategic decision-making in the context of sustainability, shedding light on the benefits associated with competition and gender diversity.

Brands around the world are recognizing the importance of committing to sustainable development through corporate social responsibility (CSR) initiatives. However, the literature shows scant empirical understanding of the purchase intention of younger consumers of Generations Y and Z regarding brands that engage in CSR initiatives. Drawing on the theory of planned behavior (TPB), the objective of this study is to develop and test an extended model of purchase intention for brands with CSR initiatives among the segment of Gen Y and Z consumers. The model is tested using an online survey applied to Chilean consumers and statistically analyzed using the structural equation modeling (SEM) technique. The findings show that attitude, subjective norms, and perceived behavioral control are significantly and directly related to the consumer's intention to purchase brands that demonstrate CSR initiatives. Further, consumer involvement and trust in brands' CSR initiatives have an indirect but significant effect on purchase intention through their impact on attitude. This research contributes to the literature on CSR and branding by addressing the role of consumers in supporting brands, which contribute to sustainable consumption. Findings can help brand managers and policymakers implement strategies to encourage consumer support for CSR initiatives.

Sustainability is becoming increasingly critical in the port business, which generates economic, environmental, and social impacts in and around port areas. This study, focusing on social sustainability, intends to investigate the potential creation of multi-functional social health and well-being facilities to benefit the staff of the port community. Qualitative research was performed in port areas in Italy. A thematic analysis of textual data obtained from interviews and secondary data was also administered. The original contribution of this study, which proposes a framework with different potential interventional areas, comes from the suggestion for an economic-financial analysis with the social return on investment. This method permits consideration of valuable aspects for evaluating the potential social value of the multi-functional social health and well-being facility.