Corporate Social Responsibility and Environmental Management最新文献

The growing importance of “Female-Power” as a driving force in corporate governance reform is becoming increasingly evident, with its influence on boards gaining greater attention within the environmental, social, and governance (ESG) domain. This study investigates the role of gender diversity on boards concerning the ESG outcomes of Chinese A-share companies listed in Shanghai and Shenzhen between 2010 and 2023, employing a dual machine learning (DML) approach. Results indicate a robust positive association between boards with diverse gender compositions and improved ESG metrics. These boards enhance ESG outcomes through better directorial behaviors, the establishment of enduring CEO incentive strategies, and elevated disclosure standards. The positive impacts of gender diversity are especially notable in family-run enterprises, sectors not dominated by females, and areas with advanced gender equality but weaker legal structures. Additional findings show that tangible benefits in ESG performance manifest only when boards consist of at least three women. This research provides novel insights into ESG performance catalysts and advises on the strategic placement of female directors to promote superior, sustainable corporate growth.

Healthcare real estate investment trusts (REITs) play a critical role in financing essential healthcare infrastructure, but the performance implications of their Environmental, Social and Governance (ESG) engagements remain under-researched. Drawing on the resource-based theory, this study examines the ESG-firm performance relationship in the global healthcare REIT industry. We apply a two-step approach combining data envelopment analysis and regression models. Specifically, ESG performance is measured via firm-level ESG scores, while firm performance is assessed through corporate efficiency scores and well-known financial metrics, using data from the London Stock Exchange Group database (2016–2023). The results show that overall ESG performance is positively associated with corporate efficiency. However, individual ESG dimensions exhibit varying effects on the performance indicators. These findings contribute to the ESG literature in niche real estate sectors and provide policy insights for sustainable investment strategies in healthcare real estate.

Firms globally are confronted with the critical challenge of achieving equilibrium between productive consumption and ecological conservation. Sustainable development emerges as a strategic response to this issue, emphasizing the importance of low emissions, energy conservation, and material recycling. Several firms adopt green technological innovation to improve environmental performance and attain sustainable development goals (SDGs), but numerous ones meet with failure. This study, based on the technology, organization, and environment (TOE) model, examines the technological aspects, organizational aspects, and environmental aspects of firms conducive to green technological innovation leading to improved environmental performance. The research contributes to SDGs including SDG 9 (industry, innovation, and infrastructure), SDG 12 (responsible production and consumption), and SDG 13 (climate action). Data were collected using a time-lagged design from 387 manufacturing SMEs in China. The findings indicate that the technological aspects, organizational aspects, and environmental aspects make a significant impact on the successful adoption of green technological innovation, which acts as a catalyst for environmental performance. The conclusions drawn from this study enrich current theoretical frameworks and significantly contribute to the advancement of sustainable practices both in developed and developing nations.

The purpose of this study was to analyse the existing approaches to the implementation of environmental, social, and governance (ESG) principles in the production and distribution of medical devices in Poland, with a focus on their impact on environmental safety, improvement of the quality of medical services, and strengthening of social responsibility toward society and patients. The research methodology included the analysis, systematization, and comparison of data from scientific sources with the formulation of reasonable conclusions. The analysis examined the process of improvement through environment, ESG principles, including diagnostic equipment (magnetic resonance imaging (MRI), X-ray, ultrasound systems), patient monitors, medical instruments for surgery, and laboratory devices. The study found that improving production and distribution through ESG is about reducing environmental effects through energy-efficient technologies, recycling, and reducing the use of toxic materials. Implementing social initiatives, such as ensuring fair working conditions and supporting local communities, is also a significant aspect. Furthermore, transparency in management practices and reporting helps to maintain consumer confidence. The study found that the implementation of ESG principles in Polish healthcare companies is at a strong level. Half of the analysed companies are already certified according to international standards, which confirms their environmental and social approach to doing business. All companies are actively working to improve their management processes in line with the international Global Reporting Initiative (GRI) and United Nations Global Compact standards. Improving environmental performance, social responsibility, and management transparency contributes to the sustainable development of healthcare companies, enhances their image, and increases customer confidence.

This systematic review synthesizes peer-reviewed studies (2006–2025) to analyze the interplay between Industry 4.0 technologies (IoT, AI, blockchain), Corporate Governance, ESG Frameworks, and sustainability reporting outcomes. Using the PRISMA protocol, Bibliometric Analysis, and TCCM framework, we identify key antecedents (technological and governance factors) and their impact on sustainability reporting quality (accuracy and transparency) and subsequently on firm performance (financial and environmental). This study developed a bibliometric analysis from Clarivate Analytics' Web of Science (WoS) database until 2025. The findings reveal that the adoption of Industry 4.0 enhances data-driven decision-making but faces barriers such as cybersecurity risks and organizational inertia. The study provides actionable insights for firms in emerging markets such as India, emphasizing the role of governance frameworks (BRSR and GRI) in aligning SDGs with the capabilities of Industry 4.0. This research investigates the antecedents of Sustainability Reporting Quality (SRQ) using the TCCM (Theories, Contexts, Characteristics, and Methods) framework, considering financial and operational information from organizational records. Four drivers are found to be important: Industry 4.0 adoption, ESG frameworks, board characteristics, and firm characteristics, as found after studying the available literature. Theoretical model development in the past literature has been a limitation, as it does not fully address environmental uncertainty; hence, after systematically reviewing the articles, the authors created a theoretical framework for future studies.

Despite recognition of the increasing importance of digital capability, whether and how it affects radical green innovation is still unclear. This study explores how digital capability influences radical green innovation via two types of organizational resilience, as well as the moderating role of environmental dynamism, according to information-processing theory and dynamic capabilities theory. Using data collected from 326 manufacturing firms in China, this study employs hierarchical regression analysis and bootstrap analysis to test the research hypotheses. The results show that digital capability not only has an inverted U-shaped relationship with radical green innovation, but also has an inverted U-shaped relationship with precursor resilience and improvisation resilience. Furthermore, both precursor resilience and improvisation resilience partially mediate the relationship between digital capability and radical green innovation. Meanwhile, environmental dynamism plays a significant moderating role between precursor resilience and radical green innovation as well as improvisation resilience and radical green innovation, and moderates the mediating effect of precursor resilience and improvisation resilience. This research reveals the nonlinear relationships of digital capability, organizational resilience, and radical green innovation and furthermore provides implications for firms and governments.