Corporate Social Responsibility and Environmental Management最新文献

Corporate water accounting (CWA) is gaining relevance as businesses face increasing water-related risks and accountability demands. Despite its relevance, academic understanding of CWA remains fragmented. Using a systematic literature review, 47 articles from the domains of business and management have been analyzed, employing bibliometric and content analysis to map the field's evolution and identify thematic drivers and barriers to CWA. CWA research remains in its early stages, with a growing but geographically concentrated body of work. The study offers an integrative framework, shedding light on the factors linking managerial and reporting functions of CWA. Key drivers include stakeholder pressures, market dynamics, operational efficiency, risk mitigation, and social responsibility. Barriers involve data complexity, lack of unified standards, and limited organizational capabilities. By consolidating fragmented insights, this review advances the conceptualization of CWA and outlines a future research agenda to support effective and accountable corporate water stewardship.

This study investigates the relationship between board gender diversity (BGD) and environmental, social, and CSR controversies' performance and the moderating role of board size (BS) on their relationship. Using data from STOXX Europe 600 Index listed companies from 2007 to 2023 and employing a Generalized Method of Moments (GMM) model, the results reveal a U-shaped relationship between BGD and CSR performance. Concerning the moderation effect, the results indicate that as the number of BS on the board increases, the effect of BGD on CSR will be decreasing, but this decrease is declining as BS increases. This study provides strategic insights and implications for corporate managers and policymakers by suggesting the critical mass of female participation on boards, aligning with the dimensions of CSR performance.

The aim of the article is to show the results of research on whether safety culture is the social impact of technical organizations. It is important to fix determinants of social impact through safety culture in technical organizations. Positive safety culture is the result of consistent management actions aimed at both the inner workings of the company and its external environment. A safety culture should ensure that the risks associated with operational processes are mitigated in the context of adverse events such as disasters, accidents, incidents, law infringements, and so forth. Safety is a social good, which is the foundation and priority of people's quality of life. Meeting the safety needs of society is the task of responsible managers of technical organizations. The proposed analytical and research model has been used to analyze the factors shaping a safety culture in the context of their importance in the implementation of social impacts. The Vester and AHP methods were used to assess the impact of defined individual factors of shaping a safety culture and to determine the ranking of factors with the highest weights. The article is a step towards defining the processes of shaping a safety culture of technical organizations in the context of their social impact.

Social value, a core element of Corporate Social Responsibility (CSR), is increasingly recognised as essential for promoting fairness, equality, well-being, and community engagement in sustainable industry practices. Despite its significance, the Architecture, Engineering, and Construction (AEC) sector continues to face challenges in embedding social value effectively into project delivery. These challenges are intensified by a lack of clear theoretical grounding on what social value entails, resulting in fragmented interpretations and inconsistent implementation across AEC professionals. As a result, social value initiatives often struggle to move beyond vague commitments, while disengaged and vulnerable groups are often excluded from decision-making processes. This study draws on insights from three deliberative focus groups involving 20 industry experts in the UK, exploring barriers to achieving meaningful social value outcomes in the AEC sector. Findings reveal that social value definitions and assessment methods remain vague and inconsistent, while the value of community knowledge is frequently underestimated. Critically, early-stage project engagement with disengaged groups is often deprioritized due to resource constraints, limiting opportunities for inclusive participation. To address these challenges, the study proposes targeted strategies to overcome power imbalances in stakeholder engagement. These include developing tailored engagement approaches to involve traditionally disengaged groups, alongside the creation of place-based case studies that exemplify best practices in achieving equitable social value outcomes. By prioritizing inclusive engagement throughout the project lifecycle, the AEC sector can better align social value delivery with sustainable development goals and improve outcomes for marginalized communities.

Sungai Lembing, once a prominent tin mining town in Malaysia, faced severe environmental degradation and economic decline by the late 20th century due to unsustainable mining practices. This study explores Sungai Lembing's transformation from a mining hub to a model of ecological restoration and sustainable development through a governance-led approach that emerged after corporate exit. Following the 1980s tin price collapse, collaborative efforts among local authorities, NGOs, and community groups initiated large-scale environmental remediation projects addressing ecosystem degradation. This case study employs a sequential mixed-methods design, combining institutional role mapping with Fractional Vegetation Cover (FVC) analysis, utilizing NASA Landsat satellite imagery, to monitor vegetation changes from 1988 to 2023. The spatial correspondence between institutional interventions and vegetation recovery demonstrates that ecological restoration is fundamentally a governance achievement. Results reveal multi-stakeholder governance arrangements involving strategic government planning, municipal implementation, NGO facilitation, and grassroots transformation that enabled significant vegetation increases, especially post-2010, as the town transitioned to ecotourism. Community participation in reforestation and tourism development enhanced restoration sustainability while boosting the local economy. Comparative analysis with international mine closure frameworks reveals that although Sungai Lembing's outcomes align with global best practices, the pathways diverge significantly from standardized corporate-led approaches, suggesting the need for “principled flexibility” in post-mining governance. The study recommends developing context-sensitive governance frameworks that accommodate both corporate accountability and community-driven innovation. Sungai Lembing demonstrates the potential for post-industrial regions to achieve ecological recovery and economic revitalization through collaborative governance, offering valuable insights for sustainable development in abandoned mining areas worldwide.

This study investigates whether green bond issuance in the presence of environmental, social and governance (ESG) performance improvements affects banks' financial performance. Using a panel of 1738 bank-year observations from 2009 to 2023, the study examines the efficacy of ESG pillars in enhancing the value of green bond issuance, particularly assessing its impact on profitability, funding costs and loan portfolio quality. The findings suggest that green bond issuance enhances the quality of banks' loans, particularly in the presence of increased environmental performance. Moreover, an enhancement in governance scores decreases the funding costs in the presence of green bond issuance, which signals heightened investor confidence and improved reliability. This study contributes to the literature on sustainable finance by indicating the extent to which green finance can expand the financial and risk-related benefits of green bond issuance by banks. Moreover, the findings indicate the strategic value of incorporating ESG factors into capital market operations for bank managers. This study empirically demonstrates that ESG and green bond issues are effective in improving financial performance and achieving long-term sustainable development goals in the banking industry.