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Breaking the Silence: Human Rights Disclosure in European Banks 打破沉默:欧洲银行的人权披露
IF 9.1 2区 管理学 Q1 BUSINESS Pub Date : 2025-09-25 DOI: 10.1002/csr.70198
Nicola Raimo, Ilenia Fraccalvieri, Filippo Vitolla, Candida Bussoli

The growing public and regulatory emphasis on human rights has heightened expectations for corporate transparency, positioning human rights disclosure (HRD) as a critical dimension of non-financial reporting. Although academic interest in HRD is increasing, the banking sector remains underexplored, and limited research has examined the factors influencing the dissemination of human rights information in this context. This study seeks to address this gap by investigating HRD practices within the European banking sector, focusing on the extent to which banks disclose human rights information through their official websites. Drawing on the managerial perspective of stakeholder theory, this study examines whether specific bank characteristics—namely size, age, Internet visibility, and internationalization—affect the level of HRD. To evaluate HRD, this study introduces a disclosure index informed by previous literature and expert input, comprising 25 items across four stakeholder-related areas: employees, customers, communities, and suppliers and business partners. It then applies manual content analysis to 131 European bank websites and employs a regression model to test the proposed research hypotheses. The results show that bank size and internationalization are positively associated with the level of HRD, while age and Internet visibility are not statistically significant. These findings contribute to multiple strands of academic literature and offer practical implications for standard-setting bodies, policymakers, and banking institutions.

公众和监管机构对人权的日益重视提高了对公司透明度的期望,将人权披露(HRD)定位为非财务报告的一个关键方面。虽然学术界对人力资源开发的兴趣正在增加,但对银行部门的探索仍然不足,在这方面对影响人权资料传播的因素的研究也很有限。本研究试图通过调查欧洲银行部门的人力资源开发实践来解决这一差距,重点关注银行通过其官方网站披露人权信息的程度。利用利益相关者理论的管理视角,本研究考察了特定的银行特征——即规模、年龄、互联网知名度和国际化程度——是否会影响人力资源开发水平。为了评估人力资源开发,本研究引入了一个披露指数,该指数由先前文献和专家意见提供信息,包括四个利益相关者相关领域的25个项目:员工、客户、社区、供应商和商业伙伴。然后对131家欧洲银行网站进行人工内容分析,并采用回归模型对提出的研究假设进行检验。结果表明,银行规模和国际化与人力资源开发水平呈正相关,而年龄和互联网知名度与人力资源开发水平无统计学意义。这些发现有助于形成多股学术文献,并为标准制定机构、政策制定者和银行机构提供实际意义。
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引用次数: 0
The Circularity Paradox: The Rebound Effect, Governance, and the Limits of Corporate Sustainability 循环悖论:反弹效应、治理和公司可持续性的极限
IF 9.1 2区 管理学 Q1 BUSINESS Pub Date : 2025-09-25 DOI: 10.1002/csr.70181
Taiz Viviane Dos Santos, Sandra Marilce Diavon Alvez, Simone Sehnem, Dulcimar José Julkovski

The circular economy (CE), often celebrated as a sustainable panacea, faces increasing criticism due to the rebound effect (RE)—a paradoxical phenomenon in which efficiency gains indirectly lead to an increase in resource consumption. This study fills a relevant gap by analyzing, through a systematic review, how contemporary literature discusses the REs in circular strategies between 2015 and 2025. After screening the bibliographic portfolio, 75 relevant articles indexed in Scopus and Web of Science remained. The main results indicate that the RE is present in several circular strategies—such as reuse, recycling, remanufacturing, and rental models—and manifests itself through direct, indirect, psychological, and systemic mechanisms. Such effects are intensified by the absence of multilevel governance, appropriate indicators, and the diffusion of circular practices decoupled from cultural changes. The literature also points out that technological innovations, when devoid of regulation and sufficiency criteria, tend to legitimize overconsumption. The conclusion of the research reinforces that CE, if operated under a technocratic logic and based only on efficiency, runs the risk of reproducing the same unsustainable patterns of the linear model. Overcoming this paradox requires the articulation of robust governance, education for sufficiency, inclusive innovation, and specific metrics to monitor rebounds. As a groundbreaking contribution, this study proposes an original integrative framework—unparalleled in prior reviews—that dynamically interlinks circular strategies, RE types, conditioning factors, and mitigation instruments, drawing from an unprecedented multifactorial analysis of 75 articles to challenge the technocratic CE narrative and advance a regenerative, interdisciplinary agenda for true sustainability, with direct implications for policy, management, and future research.

循环经济(CE)通常被誉为可持续发展的灵丹妙药,但由于反弹效应(RE)而面临越来越多的批评。反弹效应是一种矛盾的现象,在这种现象中,效率的提高间接导致资源消耗的增加。本研究通过系统回顾分析当代文献如何讨论2015年至2025年间循环战略中的可再生能源,填补了相关空白。在筛选书目组合后,在Scopus和Web of Science上索引的75篇相关文章被保留下来。主要结果表明,可再生能源存在于多种循环战略中,如再利用、再循环、再制造和租赁模式,并通过直接、间接、心理和系统机制表现出来。由于缺乏多层次治理、适当的指标以及与文化变化脱钩的循环实践的传播,这种影响会加剧。文献还指出,当缺乏监管和充分性标准时,技术创新往往会使过度消费合法化。研究的结论强调,如果在技术官僚的逻辑下运作,只以效率为基础,则有可能再现线性模型中同样不可持续的模式。克服这一矛盾需要强有力的治理、充足的教育、包容性创新以及监测反弹的具体指标。作为一项开创性的贡献,本研究提出了一个原创的综合框架——在以前的评论中是无与伦比的——它动态地将循环战略、可再生能源类型、调节因素和缓解工具联系在一起,从75篇文章的前所未有的多因素分析中得出结论,挑战技术官僚的环保叙事,推进一个可再生的、跨学科的议程,以实现真正的可持续性,对政策、管理和未来的研究具有直接意义。
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引用次数: 0
Green Finance and ESG Readiness: Bridging the Gaps in Sustainability Transitions 绿色金融与ESG准备:弥合可持续性转型中的差距
IF 9.1 2区 管理学 Q1 BUSINESS Pub Date : 2025-09-24 DOI: 10.1002/csr.70191
Irsa Azam, Yongsheng Guo, Chi Keung Marco Lau

This study examines the intersection of green finance and economic, social, and governance (ESG) readiness through the lens of sustainable transition theory, analyzing data across 32 higher and 25 lower ESG-ranked countries from 2014 to 2022. Employing econometric methods like OLS, FMOLS, GMM, and quantile regression, we find that green finance plays a critical role in enhancing ESG readiness. Access to credit is a fundamental enabler of economic activity, but its impact on ESG transitions remains contingent upon institutional capacity and regulatory alignment. Our findings indicate that renewable-energy investments consistently act as catalysts for sustainability transitions. Green bonds emerge as niche innovations, but their effectiveness depends on the maturity of the financial market. A cross-sectional analysis highlights the presence of path dependencies in ESG development, particularly in higher ESG-ranked countries. These insights are vital for policymakers aiming to foster sustainability transitions through tailored market interventions and support for emerging green finance initiatives.

本研究通过可持续转型理论考察了绿色金融与经济、社会和治理(ESG)准备程度的交叉关系,分析了2014年至2022年32个ESG排名较高和25个ESG排名较低的国家的数据。运用OLS、FMOLS、GMM和分位数回归等计量经济学方法,我们发现绿色金融在提高企业ESG准备度方面发挥着关键作用。获得信贷是经济活动的基本推动力,但其对ESG转型的影响仍取决于机构能力和监管一致性。我们的研究结果表明,可再生能源投资一直是可持续转型的催化剂。绿色债券是一种利基创新,但其有效性取决于金融市场的成熟度。横断面分析强调了ESG发展中路径依赖的存在,特别是在ESG排名较高的国家。这些见解对于旨在通过有针对性的市场干预和支持新兴绿色金融举措促进可持续转型的政策制定者至关重要。
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引用次数: 0
Climate Change Business Strategy: The Moderating Impact of Board of Directors With Foreign Experience on Firm Performance 气候变化企业战略:具有国外经验的董事会对企业绩效的调节作用
IF 9.1 2区 管理学 Q1 BUSINESS Pub Date : 2025-09-24 DOI: 10.1002/csr.70185
Linh Thuy Do Tran, Ha Tan Lam Ngo, Qian Long Kweh

This study investigates how climate change business strategies influence the firm performance of 28 publicly listed commercial banks in Vietnam, and how board members' foreign experience moderates this relationship. Grounded in the Natural Resource-Based View (NRBV) and Upper Echelons Theory, we employ bootstrap quantile regression and feasible generalized least squares to account for heterogeneity and robustness in estimation. The results reveal that stronger climate change strategies are positively associated with firm performance, with the effect amplified when boards include members with foreign experience, particularly foreign education. These findings contribute to the literature on green finance and corporate governance in frontier markets, and offer practical guidance for policymakers, regulators, and banking executives seeking to align profitability with environmental responsibility.

本研究探讨了气候变化商业战略如何影响越南28家上市商业银行的公司绩效,以及董事会成员的海外经验如何调节这种关系。基于自然资源基础观点(NRBV)和上层梯队理论,我们采用自提分位数回归和可行广义最小二乘来考虑估计的异质性和稳健性。结果显示,更强有力的气候变化战略与公司绩效呈正相关,当董事会成员中有外国经验,特别是外国教育背景时,这种效应会被放大。这些发现有助于前沿市场绿色金融和公司治理的研究,并为寻求将盈利能力与环境责任相结合的政策制定者、监管机构和银行高管提供实用指导。
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引用次数: 0
Driving Healthcare Socio-Economic Sustainability Through Green HRM: Innovation and Strategic Environmental Approaches 通过绿色人力资源管理推动医疗社会经济可持续发展:创新和战略环境方法
IF 9.1 2区 管理学 Q1 BUSINESS Pub Date : 2025-09-24 DOI: 10.1002/csr.70187
Sharifa Khalid Mousa, Jose Maria Fernandez-Crehuet, Yousef Ayman Yousef Thaher

This study investigates the mediating role of green innovation (GI) in the relationship between green human resource management (GHRM) practices and economic and social performance, while also examining the moderating influence of environmental strategy on the link between GI and performance outcomes within Palestinian healthcare organizations. A quantitative approach was employed using a structured survey, with data analyzed through Partial Least Squares Structural Equation Modeling (PLS-SEM)—a robust statistical method well-suited for hypothesis testing in complex models. The findings confirm that GHRM practices and GI both directly and indirectly enhance economic and social performance. Notably, GI was identified as a key mechanism through which GHRM drives sustainable outcomes. However, the study found that environmental strategy does not exert a statistically significant moderating effect on the relationship between GI and performance in this context. These results underscore the critical role of GI in translating HR sustainability practices into tangible organizational benefits. This research contributes to the literature by clarifying the dynamics between GHRM, GI, and sustainable performance in a service sector that has received limited empirical attention—especially in developing and politically constrained contexts such as Palestine. The study offers theoretical insights into how strategic HR and innovation initiatives intersect to support sustainability and provides practical recommendations for healthcare managers and policymakers. In particular, it highlights the transformative potential of GHRM and GI for promoting economic and social sustainability in resource-constrained environments, offering a valuable roadmap for other developing nations facing similar challenges.

本研究调查了绿色创新(GI)在绿色人力资源管理(GHRM)实践与经济和社会绩效之间的关系中的中介作用,同时也研究了巴勒斯坦医疗保健组织中环境战略对GI与绩效结果之间联系的调节影响。采用结构化调查的定量方法,通过偏最小二乘结构方程模型(PLS-SEM)分析数据,这是一种非常适合复杂模型假设检验的稳健统计方法。研究结果证实,GHRM实践和GI都直接或间接地提高了经济和社会绩效。值得注意的是,地理标志被确定为GHRM推动可持续成果的关键机制。然而,研究发现,在这种情况下,环境策略对GI和绩效之间的关系没有统计学上显著的调节作用。这些结果强调了地理标志在将人力资源可持续性实践转化为有形组织利益方面的关键作用。本研究阐明了服务业中GHRM、GI和可持续绩效之间的动态关系,从而为文献做出了贡献,而这一动态关系受到了有限的实证关注,特别是在发展中国家和政治受限的背景下,如巴勒斯坦。该研究为战略性人力资源和创新举措如何相互交叉以支持可持续性提供了理论见解,并为医疗保健管理者和政策制定者提供了实用建议。报告特别强调了GHRM和GI在促进资源受限环境下的经济和社会可持续性方面的变革潜力,为其他面临类似挑战的发展中国家提供了有价值的路线图。
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引用次数: 0
A Panacea to Prevent Digital Distraction in Workplace: How and When Corporate Social Responsibility Prevent Employees From Cyberloafing 防止工作场所数码分心的灵丹妙药:企业社会责任如何以及何时阻止员工上网闲逛
IF 9.1 2区 管理学 Q1 BUSINESS Pub Date : 2025-09-23 DOI: 10.1002/csr.70176
Zhe Zhang, Tian Su, Juan Wang

Despite the prevalence of employees' cyberloafing in workplaces, knowledge on how to avoid such behavior has been largely discounted. Integrating sensemaking theory with self-construal theory, this study aims to explore how and when corporate social responsibility (CSR) affects employees' cyberloafing. Through an experimental study (N = 152) and a multi-wave field study (N = 240) with samples of full-time employees, we find that (1) CSR positively predicts employees' work meaningfulness; (2) work meaningfulness mediates the relationship between CSR and employees' cyberloafing; (3) interdependent self-construal strengthens the positive effect of CSR on work meaningfulness; and (4) interdependent self-construal influences the indirect effects of CSR on employees' cyberloafing through work meaningfulness. Our research contributes to the body of knowledge by demonstrating the previously underexplored preventive effect of CSR on cyberloafing, thereby broadening the business ethics discourse around ethics-oriented “soft” CSR policies as a means to mitigate employee cyberloafing in the digital era. Furthermore, drawing on sensemaking theory, we identify work meaningfulness as a mediator between CSR and cyberloafing, responding to calls for considering broader processes of CSR sensemaking to understand the relationship between CSR and employee outcomes. Finally, we extend self-construal theory by integrating it with sensemaking theory to identify two types of self-construal (i.e., interdependent and independent) as the boundary conditions under which CSR is more or less effective in reducing employee cyberloafing.

尽管员工在工作场所上网闲逛很普遍,但如何避免这种行为的知识在很大程度上被忽视了。本研究结合意义建构理论与自我建构理论,探讨企业社会责任如何及何时影响员工的网络闲逛行为。通过对全职员工样本的实验研究(N = 152)和多波场研究(N = 240),我们发现:(1)企业社会责任正向预测员工的工作意义;(2)工作意义在企业社会责任与员工网络闲散之间起中介作用;(3)相互依存的自我解释强化了企业社会责任对工作意义的正向作用;(4)相互依存的自我建构通过工作意义性间接影响企业社会责任对员工网络闲逛的影响。我们的研究通过展示以前未被充分探索的企业社会责任对网络闲逛的预防作用,从而拓宽了围绕以道德为导向的“软”企业社会责任政策作为减轻数字时代员工网络闲逛的手段的商业伦理话语。此外,根据语义构建理论,我们确定工作意义是企业社会责任与网络闲逛之间的中介,以响应考虑更广泛的企业社会责任语义构建过程以理解企业社会责任与员工成果之间关系的呼吁。最后,我们通过将自我解释理论与语义构建理论相结合,扩展了自我解释理论,确定了两种类型的自我解释(即相互依赖和独立)作为企业社会责任在减少员工网络闲逛方面或多或少有效的边界条件。
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引用次数: 0
Responsible Work, Resilient Workforce: A Corporate Social Responsibility Knowledge-Based Perspective 责任工作,弹性劳动力:基于知识的企业社会责任视角
IF 9.1 2区 管理学 Q1 BUSINESS Pub Date : 2025-09-22 DOI: 10.1002/csr.70178
Roberto Cerchione, Giuseppe Liccardo, Shahid Rasool, Hira Waheed, Muhammad Zeshan

The purpose of this research is to demonstrate the role of employee coping in determining the effect of workaholism on burnout. This study utilized a survey approach to collect information from a varied cohort of teachers encompassing individuals employed in private sector educational institutions, following a time-lagged approach. The gathered data was thoroughly examined using the structural equation modeling (SEM) method. The research results highlight the potential impact of employee coping strategies in mediating the relationship between workaholism and burnout. Moreover, the findings suggest that humble leadership attenuates the relationship between workaholism and avoidance coping, ultimately resulting in a decrease in burnout. These insights reinforce the significance of ethical leadership in creating psychologically healthy work environments, an essential knowledge dimension of corporate social responsibility (CSR).

本研究的目的是为了证明员工应对在决定工作狂对职业倦怠的影响中的作用。本研究采用了一种调查方法,从不同的教师群体中收集信息,其中包括在私营部门教育机构工作的个人,采用了一种滞后的方法。使用结构方程建模(SEM)方法对收集的数据进行了彻底的检查。研究结果强调了员工应对策略在工作狂与职业倦怠之间的中介作用。此外,研究结果表明,谦逊的领导弱化了工作狂和逃避应对之间的关系,最终导致倦怠的减少。这些见解强化了道德领导在创造心理健康的工作环境方面的重要性,这是企业社会责任(CSR)的基本知识层面。
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引用次数: 0
The Effect of Perceived Firm Diversity, Equity and Inclusion (DEI) on Employee Wellbeing and Green Performance: A Moderated Mediated Model 感知企业多样性、公平和包容对员工幸福感和绿色绩效的影响:一个有调节的中介模型
IF 9.1 2区 管理学 Q1 BUSINESS Pub Date : 2025-09-22 DOI: 10.1002/csr.70186
Muhammad Sadiq, Mei Kei Leong, Zhou Jiayao, Kehkashan Siddiqui

Diversity, equity, and inclusion (DEI) efforts have garnered increased attention as companies recognize their potential to enhance both employee well-being and green performance. Based on affective event theory (AET) and social exchange theory (SET), this research examines the impact of perceived firm diversity, equity, and inclusion (DEI) on employee well-being and green performance, with a focus on the moderating effect of leader emotional expression. This study specifically links DEI to environmental management by demonstrating how inclusive workplace cultures foster employee well-being, which enhances organizational commitment to sustainable practices, such as reducing environmental impact and achieving firm green performance. 362 United States respondents were collected, and the analysis was conducted using SmartPLS. The results indicate that perceived firm DEI has a strong positive effect on employee well-being and green performance, including environmental outcomes. DEI increases green performance by improving innovation and stakeholder engagement, aligning with sustainability targets. The outcomes indicate that the emotional expression of a positive leader enhances green performance by supporting a conducive environment that promotes employees to adopt sustainable practices, while negative expressions of a leader may limit this impact due to an increase in employee resilience. The present research has numerous theoretical and practical implications, providing an explanation of how companies can utilize inclusive practices to support staff well-being and maximize performance, particularly in enhancing environmental sustainability, as well as identifying which leadership behaviors might enhance these advantages.

随着公司认识到多元化、公平和包容(DEI)在提高员工福利和绿色绩效方面的潜力,其努力已经获得了越来越多的关注。基于情感事件理论(AET)和社会交换理论(SET),本研究考察了感知企业多样性、公平和包容(DEI)对员工幸福感和绿色绩效的影响,并重点研究了领导者情绪表达的调节作用。本研究通过展示包容性的工作场所文化如何促进员工福祉,从而加强组织对可持续实践的承诺,例如减少对环境的影响和实现公司的绿色绩效,将DEI与环境管理特别联系起来。收集了362名美国受访者,并使用SmartPLS进行了分析。结果表明,感知到的企业DEI对员工幸福感和绿色绩效(包括环境结果)有很强的正向影响。DEI通过改进创新和利益相关者参与,与可持续发展目标保持一致,从而提高绿色绩效。结果表明,积极领导者的情绪表达通过支持有利于员工采取可持续实践的环境来提高绿色绩效,而消极领导者的情绪表达可能会由于员工弹性的增加而限制这种影响。目前的研究具有许多理论和实践意义,解释了公司如何利用包容性实践来支持员工福祉和最大化绩效,特别是在提高环境可持续性方面,以及确定哪些领导行为可能会增强这些优势。
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引用次数: 0
Pathways to High Corporate Environmental Responsibility: A Fuzzy-Set and Necessary Condition Analysis 高企业环境责任路径:一个模糊集与必要条件分析
IF 9.1 2区 管理学 Q1 BUSINESS Pub Date : 2025-09-22 DOI: 10.1002/csr.70192
Yangjie Huang, Shuanglei Sun, Yue Yuan, Yajing Bu

Global climate and environmental changes have heightened public awareness of corporate environmental responsibility (CER). However, few studies have examined from a systematic perspective how multiple factors jointly influence the level of corporate environmental responsibility. This study, grounded in sustainable entrepreneurship ecosystems (SEEs), analyzes data from 44 countries using the 2024 Global Entrepreneurship Monitor (GEM) and the 2024 the Global Sustainable Competitiveness Index (GSCI). By applying necessary condition analysis (NCA) and fuzzy set qualitative comparative analysis (fsQCA), the research explores the complex pathways to achieving high CER levels. The findings reveal four key configurations that lead to high CER, showing that no single factor is sufficient for achieving high CER. Additionally, intellectual capital does not appear to have a significant impact on CER. This research enhances the literature on sustainable development and contributes to a deeper understanding of CER across different countries.

全球气候和环境变化提高了公众对企业环境责任(CER)的认识。然而,很少有研究从系统的角度考察多种因素如何共同影响企业环境责任水平。本研究以可持续创业生态系统(SEEs)为基础,利用2024年全球创业监测(GEM)和2024年全球可持续竞争力指数(GSCI)分析了44个国家的数据。运用必要条件分析(NCA)和模糊集定性比较分析(fsQCA),探索了实现高CER水平的复杂途径。研究结果揭示了导致高CER的四个关键配置,表明没有单一因素足以实现高CER。此外,智力资本对企业绩效没有显著影响。本研究丰富了有关可持续发展的文献,有助于加深对不同国家间环境责任的理解。
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引用次数: 0
Navigating Sustainability Challenges Through Innovation: Dynamic Capabilities in the Italian Wineries 通过创新应对可持续发展挑战:意大利酒庄的动态能力
IF 9.1 2区 管理学 Q1 BUSINESS Pub Date : 2025-09-22 DOI: 10.1002/csr.70188
Leonardo Agnusdei, Pier Paolo Miglietta, Giulio Paolo Agnusdei

As environmental pressures and corporate social responsibility demands intensify, organizations face growing pressure to adopt adaptive, sustainability-oriented strategies. This challenge is especially relevant in globally significant industries such as wine production, which is economically and culturally vital in countries like Italy. This study applies the dynamic capabilities framework focusing on sensing, seizing, and reconfiguring to examine how wineries perceive the importance of specific strategic actions for sustainability. A survey of 55 Italian wineries assessed these perceptions using the Relative Importance Index (RII). Results show that wineries emphasize participation in sustainability programs for sensing, new equipment acquisition for seizing, and process technology development for reconfiguring. Beta regression analysis further reveals that participation in sustainability programs significantly increases the perceived importance of actions across all three capability areas; however, supply chain integration decreased it. These findings underscore the pivotal role of collaborative networks in enhancing dynamic capabilities and advancing sustainability-driven innovation in the wine industry.

随着环境压力和企业社会责任要求的加剧,组织面临越来越大的压力,需要采用适应性的、以可持续发展为导向的战略。这一挑战与葡萄酒生产等全球重要行业尤其相关,而葡萄酒生产在意大利等国的经济和文化上都至关重要。本研究采用动态能力框架,重点关注感知、把握和重新配置,以研究酒庄如何感知可持续发展的具体战略行动的重要性。一项对55家意大利酒庄的调查使用相对重要性指数(RII)评估了这些看法。结果表明,酿酒厂强调参与可持续性项目,用于感知,用于捕获的新设备购置,以及用于重新配置的工艺技术开发。Beta回归分析进一步表明,参与可持续发展项目显著增加了三个能力领域行动的感知重要性;然而,供应链的整合降低了它。这些发现强调了协作网络在提高动态能力和推动葡萄酒行业可持续发展创新方面的关键作用。
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引用次数: 0
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