Corporate Social Responsibility and Environmental Management最新文献

The current paper aims to conduct a comprehensive systematic review of the existing literature on web-based Corporate Social Responsibility (CSR) disclosure practices and introduce suggestions for scholars in this research area. To achieve this main objective, a systematic literature review technique was adopted, consisting of the content analysis of 119 papers from different scientific databases utilizing specific inclusion and exclusion criteria. The findings of the study show that scholars have a strong and continuing interest in a variety of web-based Corporate Social Responsibility disclosure (CSRD) aspects. Moreover, the investigation revealed that stakeholder, legitimacy, institutional, and Media-Richness theories were more prevalent in the online CSRD literature. According to the investigation, the two key determinants of online CSRD are firm- and country-level characteristics. The results further confirm that content analysis is the most common research methodology. Furthermore, the bulk of online CSRD studies are from Spain, Malaysia, and the United States. Moreover, findings indicate that samples of 91 up to 200 entities from listed companies from multiple industries and banks are the most common sample sizes and sectors. The review suggests that there is a gap in the use of mixed methodological studies. The current work has some limitations. In more detail, this study limited the search to reviewing 119 papers published in English peer-reviewed journals that focused on web-based CSR disclosure practices until February 2023, so there might be other academic studies accidentally missed. Future studies will require a mixed methodological approach, including quantitative (e.g., document analysis) and qualitative research methods (i.e., interviews and case studies), to examine, for example, the determinants (e.g., corporate governance mechanisms, cultural dimensions, ESG performance scores, and prosperity status like country governance, investment environment) and consequences (i.e., corporate cash holdings, credit ratings) of web-based CSR disclosure in various sectors such as the banking sector, Universities, SMEs, and MNCs. The study reveals a strong interest in web-based CSR aspects, emphasizing its significance in fostering societal relationships among businesses and their stakeholders. Furthermore, the study suggests that professional bodies, regulators, and policymakers should establish effective standards for CSRD on websites to ensure the quality, quantity, and type of information available. The originality of this paper derives from its being one of the first papers to date that analyses comprehensively and systematically all the articles related to internet CSR disclosure practices and brings out interesting directions for future research.

Effectively addressing overwork culture in business remains a challenge, despite growing concerns about its negative impacts on employee wellbeing and productivity. This paper investigates corporate social responsibility (CSR) initiatives and stakeholder management promoted by large Japanese companies to address overwork culture. Based on interviews with managers and stakeholders from 31 companies, the study reveals that despite being part of CSR, overwork reduction initiatives often come into conflict with entrenched institutional pressures. These pressures are embedded in a cultural-cognitive and institutional context that prioritises quality and cooperation over individual productivity. We argue that improving stakeholder relationships is vital for developing a healthy and productive workstyle and for reactivating institutional dynamics that are fundamental to employee wellbeing, productivity and broader social sustainability. By clarifying the role and processes of stakeholder management, this paper contributes to the discourse on overwork and CSR, offering new insights into how to effectively address overwork culture.

This paper conducts a comprehensive review of the theoretical and empirical connections between Corporate Social Responsibility (CSR), Information Asymmetry (IA), and their economic consequences. It employs a bibliometric analysis on 73 Web of Science manuscripts using VOSviewer1.6.18 software, combining this analysis with a literature review. The results reveal four thematic areas categorized into three clusters: CSR and IA, the impact of CSR and IA on internal risk control and corporate performance, and the broader effects of CSR and IA. The systematic literature review finds a prevailing consensus that CSR can alleviate IA issues, leading to positive economic outcomes like increased stock liquidity, enhanced investment efficiency, and reduced cost of capital. This study's uniqueness lies in its integration of bibliometric analysis and systematic literature review to provide a holistic summary of both theoretical frameworks and the economic implications of the CSR-IA relationship. It offers valuable insights and recommendations for future research in this field.