Corporate Social Responsibility and Environmental Management最新文献

This study attempted to inspect the influence of green transformational leadership (GTL) on the development of business performance (FP) and environmental performance (EP) in SMEs of Vietnam with a mediating of green innovation (GI). Besides, the current study evaluated the positive impact of GTL on green human resource management (GHRM) and green thinking (GT), and ultimately on GI. The study investigated the hypotheses supplied by 416 survey samples from managers and directors at SMEs using structural equation modeling. Our findings reveal that GTL significantly influences the three green criterias, GHRM, GT, and GI. It investigates the impact of green factors in the context of Vietnamese SMEs. Specifically, the uniqueness of this study lies in examining the mediating role of GI with respect to the link between GTL and EP, FP, to compare how the indirect effects of GTL on EP and FP differ under the same conditions. Besides, the finding highlights that businesses will benefit from continual GI regarding the environment, earnings, and corporate image. Thus, the implications arising from this study and related documents contribute to helping managers understand the needs and benefits of green factors, thereby prioritizing the transmission of green goals to employees via vision and mission, thereby creating a new cultural dimension that contributes to the natural environment's sustainability. Furthermore, managers are urged to recruit, inspire, and provide opportunities for green human resources to use their potential for enhancing green products and processes to build the business and contribute to the environment.

This study aims to analyze the current state of research on the determinants of nonfinancial disclosure quality (NFDQ). The systematic literature review analysis applied in the study is based on the systematic literature review principles, and on bibliographic analysis and manual content analysis instruments to highlight the key factors that have been studied for their impact on NFDQ. These factors include firm-related drivers (i.e., ESG-related drivers and other firm-related drivers), the characteristics of nonfinancial reports, (assurance, type of report, and sustainability guidelines) and country level determinants (nonfinancial regulation). In addition to summarizing the current state of knowledge, this study identifies gaps in the existing literature and offers valuable suggestions for future research directions.

The government-initiated campaign for targeted poverty alleviation (TPA) not only affords corporations an opportunity to extend their presence into underdeveloped regions but also imposes a consequential burden upon them to contribute to ameliorating poverty. Firms' motivations in this endeavor are intricately linked to the alignment of their business strategies with the TPA activities. We posit that firms adopting a cost leadership approach are inclined to actively partake in poverty alleviation, due to a congruence between their strategic positioning and the activities intrinsic to poverty alleviation. And firms embracing a differentiation strategy are impelled by extrinsic pressures to engage in poverty alleviation, as they face heightened societal expectations regarding their involvement in such altruistic endeavors. Drawing from a dataset comprising Chinese listed firms from 2017 to 2020, our empirical findings bring to light a significant correlation between both cost leadership and differentiation strategies and firms' contributions to the TPA campaign. And, the impact of a cost leadership strategy on firms' involvement in poverty alleviation activities surpasses that of a differentiation strategy. This influence is further accentuated for firms contending with rivals pursuing a differentiated approach in the competitive landscape, which may block their way moving upmarket. Moreover, the nexus between a differentiation strategy and a firm's participation in poverty alleviation gains more strength where local government intervention in the economy is more pronounced. This study delves into the nuanced motivations that underpin firms' participation in the TPA campaign within the framework of business strategies, offering insights for both policymakers and business practitioners.

Eco-innovation is important for sustainable development and organizational culture is an endogenous factor that can affect eco-innovation. Different types of organizational culture can have differentiated effects on enterprise eco-innovation. This study aims to reveal the relationship between organizational culture and eco-innovation and analyze the mechanism of the influence of organizational culture on eco-innovation at the individual and organizational levels. Manufacturing firms in China are selected as the research sample, and structural equation modeling is used for the empirical analysis. Results show that adhocracy culture and clan culture have a positive impact on the eco-innovation of the firms, and green creativity and green absorptive capacity play a partial mediating role in the relationship. Moreover, hierarchy culture and market culture have no significant impact on the eco-innovation of the enterprises, but green creativity plays a complete intermediary role in the relationship between hierarchy culture and eco-innovation. Based on the conclusions, the management implications are discussed, and future research directions are outlined.

This study examines the effect of social media attention on corporate greenwashing using a sample of Chinese A-share listed firms from 2011 to 2021. We find that social media attention increases corporate greenwashing, and the effect is more pronounced for firms with negative financial performance and those with violations, supporting the pressure hypothesis. Drawing on fraud triangle theory, which considers the interplay of pressure, opportunity, and rationalization, we also find that the pressure effect is more pronounced for firms with higher CEO power, greater information asymmetry, as well as firms located in regions with a gambling culture and non-state-owned firms. This indicates that firms are more inclined to greenwash when they perceive an opportunity and can rationalize this behavior. Furthermore, our heterogeneity analyses demonstrate that the pressure effect is more significant for firms located in regions characterized by higher marketization, firms operating in non-heavily polluting industries, and those that do not provide assured non-financial reports. This study contributes to the literature on the role of social media and determinants of corporate greenwashing, providing important implications for firms' sustainable development.

The impact of an actor's status on corporate ethical issues has been debated in strategy management. Drawing on upper echelons theory and status theory, our study aims to address this theoretical puzzle by examining how an entrepreneur's socioeconomic status affects a firm's engagement in positive environmental conduct and negative environmental misconduct, as well as the moderating effects of family ownership in China's emerging economy. Our analysis of 3281 private firms from a national survey in China reveals that an entrepreneur's socioeconomic status not only promotes corporate environmental conduct but also stimulates environmental misconduct. These effects are more pronounced in firms with higher levels of family ownership. By uncovering the complex impact of an entrepreneur's socioeconomic status on corporate environmental actions, our study contributes novel insights to the environmental management literature.

This study investigates the effects of green innovation (GI) on financial performance under both accounting and market-based perspectives in European Union (EU) listed non-financial firms. In addition, this study explores whether the R&D investments and the Environmental, Social and Governance (ESG) disclosure play a mediating role over the association between GI and accounting-based and market-based financial performance, respectively. Based on a sample of 526 firms over the period 2012–2022, we find that GI is negatively associated with accounting-based financial performance and positively associated with market-based financial performance. We further find that GI impacts on accounting-based financial performance via the channel of R&D investments and on market-based financial performance via the channel of ESG disclosure. This study provides useful contributions to prior research by encouraging the adoption of an integrated perspective when evaluating potential effects of GI. This study can also assist managers in better preparing for the challenges of implementing GI by leveraging the ESG disclosure. It also advices to investors to carefully assess the more complex impact of GI on financial performance of the firm within their capital allocation decision-making process. In the same vein, it offers some insights to policy makers interested in facilitating the transition to a sustainable economy.

Despite the significance of materiality, its implementation has been perceived as ambiguous, opaque, and heterogeneous. This study focuses on analyzing materiality reporting among companies that utilize GRI and are listed on the Spanish stock exchange between 2018 and 2021. First, it examines the disclosure of materiality analysis by introducing a materiality disclosure assessment index (MDA) and exploring its determinants. Additionally, it investigates the alignment of material topics with GRI Topic Standards, analyzing the cross-cutting nature of material topics. Our results indicate that MDA reached slightly over half of its maximum value. We found evidence that MDA is positively associated with membership in the IBEX 35, as well as with five out of the seven industries comprising the stock index. Furthermore, the years of disclosure experience in two industries significantly influenced MDA. Companies considered 20% of material topics as cross-cutting, while another 20% had no direct correspondence with GRI standards. This study builds upon previous empirical findings on GRI materiality disclosure and provides valuable insights for research, practice, and standard setting.

Drawing upon deonance theory and expectancy violation theory, we investigate how employees react when their companies engage in corporate social irresponsibility (CSiR) that harms external stakeholders who are not employees themselves. Furthermore, we introduce the concept of perceived internal corporate social responsibility (CSR), which refers to employees' perceptions of how organizational actions and policies benefit them personally. We developed a conceptual model that illustrates the joint influence of external CSiR and internal CSR on employees' perceptual, relational, and behavioral outcomes. An online survey with 417 full-time US employees revealed that employees tend to evaluate unethical corporate practices holistically, in the context of other factors, such as the company's moral character and internal CSR, rather than based on external immorality. Our study contributes to a deeper understanding of employee reactions to both CSR and CSiR, emphasizing the importance of organizations evaluating the broader ramifications of their unethical actions.

The article presents the state of research on the greenwashing. Greenwashing is a popular research trend; recently (especially, 2020–2023), more and more systematic reviews have been published. However, unlike other reviews, the article presents the broadest possible research perspective, without highlighting any research trends. The original approach is expressed in the article as a review of literature reviews. As a result of the research conducted using correspondence analysis in the years 2007–2023, 112 publications were isolated and grouped into six clusters presenting publications according to groups of enterprises, the geographical context of the study, entity that can use the research results, and factors negatively correlated with greenwashing. The obtained results show that greenwashing is an increasingly popular research trend; various stakeholders, including governments and financial institutions, can use research results. Articles related to Africa have their characteristics and constitute a separate research motive.