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How ESG configurations are linked to family firm performance: Winning combinations and what to avoid—Evidence from Spain ESG配置如何与家族企业绩效相关联：成功的组合以及应该避免什么——来自西班牙的证据

IF 7 3区管理学 Q1 BUSINESS

Business Horizons

Pub Date : 2025-08-05 DOI: 10.1016/j.bushor.2025.07.011

Josep Llach , Erola Palau-Pinyana , Valeriano Sánchez-Famoso

The growing importance of ESG (environmental, social, and governance) pillars, fueled by global concerns about climate change, is pushing private businesses to take on social and environmental responsibilities beyond mere economic profit. Family firms (FFs) are prominent players worldwide, accounting for 80%–90% of all businesses globally. They are also at the forefront of the private sector in integrating ESG pillars, seemingly driven by their socioemotional wealth (SEW), as they seek to enhance their legitimacy through active participation in ESG practices. But the combinations of ESG pillars that are linked to overall business performance remain uncertain. Findings from a configurational approach based on a sample of 298 Spanish FFs reveal that not all pillars of ESG have the same prominence. In short, we detect six key configurations linked to stronger innovation and financial outcomes. Notably, strong social and governance practices are associated with higher family business performance, while environmental investments may have less immediate financial impact unless paired with other ESG pillars. In addition, none of the configurations include all three ESG pillars simultaneously. Finally, two configurations are identified for FFs to avoid, as they are associated with lower business performance.

在全球对气候变化的担忧的推动下，ESG（环境、社会和治理）支柱的重要性日益增强，正推动私营企业承担社会和环境责任，而不仅仅是经济利润。家族企业（FFs）是世界范围内的重要参与者，占全球所有企业的80%-90%。在整合ESG支柱方面，他们也走在私营部门的前列，似乎是受到他们的社会情感财富（SEW）的驱动，因为他们寻求通过积极参与ESG实践来提高自己的合法性。但与整体业务绩效相关的ESG支柱组合仍不确定。基于298家西班牙ff样本的配置方法发现，并非所有ESG支柱都具有相同的重要性。简而言之，我们发现了与更强的创新和财务成果相关的六种关键配置。值得注意的是，强有力的社会和治理实践与更高的家族企业绩效相关，而环境投资可能不会立即产生财务影响，除非与其他ESG支柱相结合。此外，没有一种配置同时包含所有三个ESG支柱。最后，为ff确定了两种需要避免的配置，因为它们与较低的业务绩效相关。

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引用次数: 0

Cocreating breakthroughs in sustainability: Implications for global business leaders 共同创造可持续发展的突破：对全球商业领袖的启示

IF 7 3区管理学 Q1 BUSINESS

Business Horizons

Pub Date : 2025-08-05 DOI: 10.1016/j.bushor.2025.07.012

Sigvald Harryson , Rafal Dudkowski

This article examines how multinational corporations (MNCs) can cocreate breakthroughs addressing grand challenges in sustainability through a novel approach integrating sustainability-oriented innovation (SOI), open innovation (OI), and collaborative competition among five to 10 prequalified teams of senior researchers from a diverse and inclusive range of universities all focused on solving the same challenge. Traditionally, MNCs like BASF, Unilever, and Kraft Heinz have relied on bilateral research collaborations with top-25 universities, yielding incremental progress published in papers but not breakthroughs commercialized with SOI impact. But the rapid rise of sustainability challenges requires so much SOI impact that more holistic and integrated approaches to SOI and OI are required, approaches that engage a wider and more inclusive selection of university teams and that combine collaboration and competition for accelerated cocreation and commercialization. We propose a strategic framework that merges SOI and OI principles into university-catalyzed collaborative competitions. The strategic framework is illustrated through three cases describing how BASF, Unilever, and Kraft Heinz have cocreated radical solutions to grand sustainability challenges. Our analysis and synthesis of the new collaborative-competition model provide managerial and academic insights into how collaborative competitions can be established and performed to enable MNCs to more effectively solve grand sustainability challenges.

本文探讨了跨国公司（MNCs）如何通过一种新颖的方法，将面向可持续发展的创新（SOI）、开放式创新（OI）和来自多样化和包容性大学的5到10个高级研究人员组成的预审资格团队的协作竞争整合在一起，共同创造突破，应对可持续性方面的重大挑战。传统上，像巴斯夫（BASF）、联合利华（Unilever）和卡夫亨氏（Kraft Heinz）这样的跨国公司依靠与排名前25位的大学的双边研究合作，在论文中发表了渐进式的进展，但没有取得具有SOI影响的商业化突破。但是，快速增长的可持续性挑战需要如此多的SOI影响，因此需要更全面、更综合的SOI和OI方法，这些方法需要更广泛、更具包容性的大学团队参与，并将合作与竞争结合起来，以加速共同创造和商业化。我们提出了一个战略框架，将SOI和OI原则合并到大学催化的协作竞争中。该战略框架通过三个案例来说明，这些案例描述了巴斯夫、联合利华和卡夫亨氏如何共同创造了应对重大可持续发展挑战的激进解决方案。我们对新的合作-竞争模型的分析和综合，为如何建立和执行合作竞争，使跨国公司能够更有效地解决重大的可持续性挑战，提供了管理和学术见解。

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引用次数: 0

Turning environmental, social, and governance (ESG) theory into action: An interview with Wendy Krause 将环境、社会和治理（ESG）理论转化为行动：温蒂·克劳斯访谈

IF 7 3区管理学 Q1 BUSINESS

Business Horizons

Pub Date : 2025-08-05 DOI: 10.1016/j.bushor.2025.07.010

Christine Everett

引用次数: 0

Turning accidents into advantages: An actionable framework for accidental corporate social responsibility 化事故为优势：事故企业社会责任的可操作框架

IF 7 3区管理学 Q1 BUSINESS

Business Horizons

Pub Date : 2025-07-18 DOI: 10.1016/j.bushor.2025.07.006

Stephanie Lu Wang , Jinyun Sun , Sydnie Schreck

This article investigates the phenomenon of accidental corporate social responsibility (CSR), in which CSR initiatives emerge not from deliberate long-term planning but as spontaneous responses to unexpected events, public pressure, or crises. Building on the stakeholder governance framework, we propose an actionable framework to help firms identify, develop, and scale these unplanned yet impactful CSR efforts. Drawing on an 11-month ethnographic study of China’s food delivery industry, we examine how offline-to-online platform companies inadvertently supported the employment of hearing-impaired delivery workers. We trace how these reactive measures evolved into meaningful commitments to diversity, equity, and inclusion. By shedding light on the mechanisms through which accidental CSR unfolds, this study offers practical guidance for managers to recognize and leverage emerging opportunities. Furthermore, the article underscores the importance of integrating marginalized groups into CSR strategies and calls for further research that offers actionable, evidence-based frameworks to guide inclusive and equitable corporate practices.

本文研究了偶然性企业社会责任（CSR）现象，其中企业社会责任倡议不是来自深思熟虑的长期规划，而是对意外事件、公众压力或危机的自发反应。在利益相关者治理框架的基础上，我们提出了一个可操作的框架，以帮助企业识别、发展和扩大这些计划外但有影响力的企业社会责任工作。我们对中国外卖行业进行了为期11个月的人种学研究，研究了线下到线上的平台公司如何在不经意间支持了听障外卖工人的就业。我们追溯了这些反应性措施如何演变成对多样性、公平和包容性的有意义的承诺。通过揭示偶然企业社会责任展开的机制，本研究为管理者认识和利用新出现的机会提供了实践指导。此外，本文强调了将边缘化群体纳入企业社会责任战略的重要性，并呼吁进一步研究，提供可操作的、基于证据的框架，以指导包容和公平的企业实践。

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引用次数: 0

Building an innovative sustainability culture through ESG certification 通过ESG认证建立创新的可持续发展文化

IF 7 3区管理学 Q1 BUSINESS

Business Horizons

Pub Date : 2025-07-12 DOI: 10.1016/j.bushor.2025.07.003

Kenneth A. Fox, Mark Klassen

With the growing focus on organizations’ environmental, social, and governance (ESG) performance, many companies consider obtaining certifications that attest to the sustainability of their products, processes, or organization. The multitude of available certifications to choose from, however, can cloud decision-making when seeking the right certification. Certifications can also be costly, and compliance with their requirements can be onerous. At the same time, organizations also tend to struggle with aspects of building innovative cultures to find ESG solutions—notably, processes and resources. This article first demonstrates that ESG certifications and their required compliance can fill in the missing gaps in innovative cultures—fostering rather than hindering them—and then provides a framework for managers to consider when evaluating sustainability certifications. Compliance with certification has often been thought to impede innovation, but we link this decision-making process to supporting a culture of innovation within the organization, increasing the likelihood of innovative solutions to ESG problems.

随着对组织的环境、社会和治理（ESG）绩效的日益关注，许多公司考虑获得证明其产品、流程或组织可持续性的认证。然而，在选择合适的认证时，大量可用的认证可能会影响决策。认证也可能是昂贵的，遵守它们的要求可能是繁重的。与此同时，组织也倾向于在建立创新文化方面寻找ESG解决方案，特别是流程和资源。本文首先证明了ESG认证及其要求的合规性可以填补创新文化中缺失的空白——促进而不是阻碍它们——然后为管理者在评估可持续性认证时提供了一个考虑的框架。遵守认证通常被认为会阻碍创新，但我们将这一决策过程与支持组织内部的创新文化联系起来，从而增加ESG问题创新解决方案的可能性。

引用次数: 0

Measure what matters: A blueprint for a sustainability culture diagnostic 衡量什么是重要的：可持续性文化诊断的蓝图

IF 7 3区管理学 Q1 BUSINESS

Business Horizons

Pub Date : 2025-07-12 DOI: 10.1016/j.bushor.2025.07.004

Mark Klassen, C. Brooke Dobni, Norman T. Sheehan

While many recognize sustainability as a valid risk management tactic, some CEOs are facing opposition to their sustainability initiatives. Given this challenging environment, we argue that it is critical that CEOs successfully execute their sustainability agendas to avoid criticism. Unfortunately, the complexities surrounding the execution of sustainability initiatives make achieving good sustainability performance difficult. As such, this article makes two small but critical contributions to improving organizational sustainability performance. First, we argue that if CEOs want to improve their organization’s ability to improve sustainability outcomes, they need to start by measuring their organization’s sustainability culture. Second, we leverage an empirically validated innovation culture measurement model to operationalize a sustainability culture diagnostic tool that CEOs can use to measure their organization’s sustainability culture. Finally, we provide preliminary guidance on how CEOs can use the sustainability culture diagnostic to improve their organization’s sustainability culture and performance.

虽然许多首席执行官认识到可持续发展是一种有效的风险管理策略，但一些首席执行官的可持续发展举措却面临着反对。鉴于这种充满挑战的环境，我们认为ceo成功执行其可持续发展议程以避免批评至关重要。不幸的是，围绕可持续发展倡议执行的复杂性使得实现良好的可持续发展绩效变得困难。因此，本文对提高组织可持续性绩效做出了两个小而关键的贡献。首先，我们认为，如果ceo想要提高其组织改善可持续发展成果的能力，他们需要从衡量其组织的可持续发展文化开始。其次，我们利用一个经验验证的创新文化测量模型来运作一个可持续发展文化诊断工具，ceo可以使用它来衡量其组织的可持续发展文化。最后，我们对ceo如何使用可持续文化诊断来改善其组织的可持续文化和绩效提供了初步指导。

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引用次数: 0

The unseen carbon cost of AI workforce: A behavioral theory perspective of environmental scalability 人工智能劳动力看不见的碳成本：环境可扩展性的行为理论视角

IF 7 3区管理学 Q1 BUSINESS

Business Horizons

Pub Date : 2025-07-12 DOI: 10.1016/j.bushor.2025.07.005

David Lv, Erin Cho

As artificial intelligence (AI) technologies become increasingly integrated across various sectors, understanding their environmental implications is crucial for achieving sustainable development goals (SDGs). While the direct energy consumption and emissions from computationally intensive AI systems have been explored, the broader indirect environmental effects remain largely unexplored. This study proposes a comprehensive scenario-based framework to assess the potential direct and indirect impacts of widespread AI adoption on emissions and resource consumption. Using a behavioral theory perspective, we highlight the paradoxical risk of unbridled AI growth inadvertently exacerbating resource depletion and emissions, which undermine sustainability objectives. To address this, we conceptualize an environmentally scalable model of AI development and deployment, wherein technological advancement and ecological sustainability are synergistic, generating net positive environmental benefits.

随着人工智能（AI）技术越来越多地融入各个领域，了解其对环境的影响对于实现可持续发展目标（sdg）至关重要。虽然计算密集型人工智能系统的直接能源消耗和排放已经得到了探索，但更广泛的间接环境影响在很大程度上仍未得到探索。本研究提出了一个全面的基于场景的框架，以评估广泛采用人工智能对排放和资源消耗的潜在直接和间接影响。从行为理论的角度来看，我们强调了人工智能无节制增长的矛盾风险，即无意中加剧了资源枯竭和排放，从而破坏了可持续发展目标。为了解决这个问题，我们构想了一种环境可扩展的人工智能开发和部署模型，其中技术进步和生态可持续性是协同的，产生净积极的环境效益。

引用次数: 0

CIBER Acknowledgement cib确认

IF 5.8 3区管理学 Q1 BUSINESS

Business Horizons

Pub Date : 2025-06-14 DOI: 10.1016/S0007-6813(25)00101-6

引用次数: 0

Inside front cover - ed board 内部前盖板

IF 5.8 3区管理学 Q1 BUSINESS

Business Horizons

Pub Date : 2025-06-14 DOI: 10.1016/S0007-6813(25)00089-8

引用次数: 0

Emphasizing mentorship to help women thrive in underrepresented spaces: An interview with Holly McKenzie from PwC 强调指导，帮助女性在代表性不足的领域茁壮成长：对普华永道霍莉·麦肯齐的采访

IF 5.8 3区管理学 Q1 BUSINESS

Business Horizons

Pub Date : 2025-05-01 DOI: 10.1016/j.bushor.2025.02.006

April E. Sellers

引用次数: 0

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