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What Drives Carbon‐Reducing Investments? A Vignette Experiment on Managers' Decision‐Making From a Multilevel Perspective 是什么推动了碳减排投资?多层次视角下管理者决策的小插图实验
IF 13.4 1区 管理学 Q1 BUSINESS Pub Date : 2025-01-17 DOI: 10.1002/bse.4134
Rüdiger Hahn, Thomas Pioch, Daniel Reimsbach, Frank Schiemann
Our study aims to shed light on the factors that drive managers' sustainability‐related decision‐making. We take a multilevel perspective, analyzing individual‐, organizational‐, and institutional‐level factors, which allows us to present a coherent account of a complex environment of influential factors. Based on an explorative vignette experiment with professional managers in a setting related to carbon‐reducing investments, we find that certain individual‐level factors, such as managers' biospheric orientation or a strong belief in business ethics, are associated with higher carbon‐reducing investments. However, these individual‐level factors do not alter the overall influence of organizational‐ and institutional‐level factors. The financial impact of carbon‐reducing investments—at the organizational level—as well as the number of carbon‐conscious investors and the regulatory disclosure regime in which a firm operates—at the institutional level—significantly drive managers' investment decisions. We find only a few instances in which specific factor combinations are decision‐relevant. These findings have important implications for research and policymaking with regard to improving corporate sustainability in general and particularly reducing corporate carbon emissions.
我们的研究旨在揭示驱动管理者可持续性相关决策的因素。我们采取多层次的视角,分析个人、组织和制度层面的因素,这使我们能够对影响因素的复杂环境进行连贯的描述。基于对职业经理人进行的与碳减排投资相关的探索性小插图实验,我们发现某些个人层面的因素,如经理人的生物圈取向或对商业道德的强烈信念,与更高的碳减排投资有关。然而,这些个人层面的因素并没有改变组织和制度层面因素的总体影响。减少碳排放投资的财务影响——在组织层面——以及碳意识投资者的数量和公司运营的监管披露制度——在机构层面——显著地推动了管理者的投资决策。我们发现只有少数例子中,具体的因素组合是决策相关的。这些发现对于提高企业总体可持续性,特别是减少企业碳排放的研究和政策制定具有重要意义。
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引用次数: 0
Navigating the Green Path: Strategies for Enhancing Organizational Citizenship Behavior for the Environment Through Green HRM Practices 导航绿色路径:通过绿色人力资源管理实践增强组织公民行为的策略
IF 13.4 1区 管理学 Q1 BUSINESS Pub Date : 2025-01-17 DOI: 10.1002/bse.4149
Karen Dwumah, Peter Sappor, Francis Atta Sarpong
Organizational citizenship behavior for the environment (OCBE) has become increasingly important in response to the harmful activities of some manufacturing firms in Ghana. Drawing on the Ability, Motivation, and Opportunity (AMO) framework, this study explores the influence of Green Human Resource Management (HRM) practices on OCBE, with a focus on the mediating role of employee engagement and the moderating effect of employee personality traits. Data were collected from 234 respondents using a structured questionnaire, and partial least squares structural equation modeling (PLS‐SEM) was used for analysis. The findings reveal that Green HRM practices have a positive impact on OCBE, with green recruitment and selection exerting the most significant influence. Additionally, green training and development positively affect employee engagement, which in turn mediates the relationship between green recruitment and selection, green training and development, and OCBE. Moreover, employee personality traits moderate these relationships, positively influencing the link between green recruitment and selection and employee engagement.
针对加纳一些制造企业的有害活动,环境组织公民行为(OCBE)变得越来越重要。本研究借鉴能力、动机和机会(AMO)框架,探讨了绿色人力资源管理(HRM)实践对 OCBE 的影响,重点关注员工参与的中介作用和员工个性特征的调节作用。研究使用结构化问卷从 234 名受访者中收集数据,并使用偏最小二乘法结构方程模型(PLS-SEM)进行分析。研究结果表明,绿色人力资源管理实践对 OCBE 有积极影响,其中绿色招聘和选拔的影响最为显著。此外,绿色培训与发展会对员工敬业度产生积极影响,而员工敬业度又会调节绿色招聘与选拔、绿色培训与发展和 OCBE 之间的关系。此外,员工的个性特征对这些关系起着调节作用,对绿色招聘和选拔与员工敬业度之间的联系产生积极影响。
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引用次数: 0
An Extended Institutional Theory Perspective on the Implementation of the Circular Economy: Empirical Insights From New Zealand Food Manufacturing Firms 循环经济实施的扩展制度理论视角:来自新西兰食品制造企业的实证洞察
IF 13.4 1区 管理学 Q1 BUSINESS Pub Date : 2025-01-16 DOI: 10.1002/bse.4117
Sitong Michelle Chen, Gabriel Eweje
In a linear economic model, unsustainable production and consumption patterns are linked to negative environmental impacts. However, there is little empirical research on the performance of manufacturing firms in developing the circular economy (CE) in New Zealand. Accordingly, this study explores how the CE has been implemented in New Zealand's food manufacturing firms and the key factors that drive and prevent their CE practices. Our study used a multiple‐case study of six large food manufacturing firms that engage in CE practices in New Zealand. We found that, although these firms focused on CE principles of reducing, reusing and recycling, the recovering principle is missing. Additionally, they face multiple barriers from the three most salient institutional pillars: regulatory, socio‐cognitive and economic/supply chain. The study contributes to extended institutional theory in the CE literature by establishing an integrated framework. Our practical contribution to the practitioners is to operate the four CE concepts simultaneously by promoting the identified institutional drivers.
在线性经济模型中,不可持续的生产和消费模式与负面的环境影响有关。然而,对新西兰制造业企业发展循环经济绩效的实证研究却很少。因此,本研究探讨了CE是如何在新西兰的食品制造企业中实施的,以及推动和阻止其CE实践的关键因素。我们的研究使用了对新西兰六家从事CE实践的大型食品制造公司的多案例研究。我们发现,尽管这些企业注重减少、再利用和再循环的CE原则,但缺乏回收原则。此外,他们还面临着来自三个最突出的制度支柱的多重障碍:监管、社会认知和经济/供应链。本研究建立了一个完整的研究框架,有助于拓展行政教育文献中的制度理论。我们对实践者的实际贡献是,通过推动已确定的机构驱动因素,同时操作四个环境行政概念。
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引用次数: 0
Assessing Urban Freight Tours: A Machine Learning and Life Cycle Sustainability Assessment Approach for Logistics Management 评估城市货运旅行:物流管理的机器学习和生命周期可持续性评估方法
IF 13.4 1区 管理学 Q1 BUSINESS Pub Date : 2025-01-14 DOI: 10.1002/bse.4114
Sakthivelan Chakravarthy, Aakanksha Kishore, Sathiya Prabhakaran, Marimuthu Venkadavarahan
The main aim of this study is to assess urban freight tours through integrating machine learning with the Life Cycle Sustainability Assessment (LCSA). The research captures supply chain operations using the Gradient Boosting Regressor (GBR) model with real‐time data from surveys and Global Positioning System (GPS) tracking. These predictions were analysed using LCSA to assess the sustainability impacts of Hydrogen Fuel Light Commercial Vehicles (HFLCVs) and Electric Light Commercial Vehicles (ELCVs) compared to traditional fuel‐based vehicles. HFLCVs show remarkable reductions in ecosystem and health damage by 58% and 61%, indicating substantial environmental and health benefits. Findings suggest that strategic investment in hydrogen‐fuel and electric LCVs can significantly decrease operational costs and environmental impacts, making them crucial for advancing sustainable urban logistics. This research highlights the benefits and possibilities of using an integrated data‐driven approach to achieve urban sustainability, thus creating an urgency to shift policies favouring green urban freight systems.
本研究的主要目的是通过将机器学习与生命周期可持续性评估(LCSA)相结合来评估城市货运旅游。该研究利用梯度增强回归(GBR)模型和来自调查和全球定位系统(GPS)跟踪的实时数据捕捉供应链运作。使用LCSA对这些预测进行了分析,以评估氢燃料轻型商用车(hflcv)和电动轻型商用车(elcv)与传统燃料汽车相比对可持续性的影响。hflcv显著减少了生态系统和健康损害,分别减少了58%和61%,显示出巨大的环境和健康效益。研究结果表明,对氢燃料和电动轻型汽车的战略投资可以显著降低运营成本和环境影响,使其成为推进可持续城市物流的关键。本研究强调了使用综合数据驱动方法实现城市可持续性的好处和可能性,因此迫切需要改变有利于绿色城市货运系统的政策。
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引用次数: 0
Sustainability‐Oriented Leadership and Business Strategy: Examining the Roles of Procedural Environmental Justice and Job Embeddedness 以可持续发展为导向的领导和商业战略:程序环境公正和工作嵌入的作用研究
IF 13.4 1区 管理学 Q1 BUSINESS Pub Date : 2025-01-14 DOI: 10.1002/bse.4133
Qaisar Iqbal, Katarzyna Piwowar‐Sulej, Reeti Agarwal, Muhammad Zafar Yaqub
Organizations are progressively focusing on their sustained growth by designing and implementing environmentally friendly policies. However, their environmental performance depends on their employees' proenvironmental behavior and the firm's sustainability policies. Previous research has provided evidence that environmentally specific servant leadership, transformational leadership, ethical leadership, spiritual leadership, and charismatic (value‐based) leadership enhance employee organizational citizenship behavior toward the environment (OCBE). However, limited research examines the role of sustainability‐oriented leadership (SOL) in maturing employees' OCBE. This research examines the SOL–employee OCBE linkage mediated through mechanisms like perceived environmental justice and affective commitment to one's supervisor under varying permutations of employee job embeddedness (EJE). More specifically, this paper examines SOL's direct, indirect, and moderated effects on OCBE through perceived environmental justice and employee commitment toward the leader under disparate EJE levels. The empirical findings confirm a direct impact of SOL on employees' OCBE. It was also evident that SOL significantly and indirectly influences employees' OCBE through procedural environmental justice under disparate levels of job embeddedness. The paper advances academic and managerial understanding on OCBE proliferate in organization. Besides enriching literature, the study's findings provide valuable insights to organizations seeking to enhance OCBE through fostering SOL, PEJ, and EJE.
各组织正逐步通过设计和实施环境友好型政策来关注其持续增长。然而,他们的环境绩效取决于其员工的亲环境行为和公司的可持续发展政策。先前的研究已经提供了证据,证明环境特定型服务型领导、变革型领导、伦理型领导、精神型领导和魅力型(基于价值的)领导能够提高员工的环境组织公民行为(OCBE)。然而,有限的研究考察了可持续性导向领导(SOL)在成熟员工OCBE中的作用。本研究考察了在员工工作嵌入性(EJE)的不同排列下,环境公平感和上司情感承诺等机制介导的员工-员工OCBE关联。更具体地说,本文考察了不同EJE水平下,环境公平感和员工对领导的承诺对员工外部性行为的直接、间接和调节效应。实证研究结果证实了职业技能对员工外向型行为的直接影响。在不同的工作嵌入水平下,社会责任感通过程序环境公正显著而间接地影响员工的外部性行为。本文促进了学术和管理对组织中外部性行为的认识。除了丰富文献之外,该研究的发现为寻求通过培养SOL、PEJ和EJE来增强OCBE的组织提供了有价值的见解。
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引用次数: 0
The Impact of Family Determinants on the Media Coverage of Family Business Activism in Sustainability 家族决定因素对可持续性家族企业行动主义媒体报道的影响
IF 13.4 1区 管理学 Q1 BUSINESS Pub Date : 2025-01-11 DOI: 10.1002/bse.4106
Gianluca Ginesti, Mario Ossorio
Media coverage is a key factor in increasing the flow and accessibility of information among the firm's stakeholders. Drawing on the socioemotional wealth (SEW) perspective, we investigate the antecedents of the level of media coverage of family firms' activism in sustainability. Using hand‐collected data from a sample of public Italian family firms, we provide several novel contributions to the academic debate. First, we find that family involvement on the board of directors is negatively associated with the level of media coverage of the family firm's engagement in sustainability. Conversely, we find that later generational stages of the family business are positively associated with the level of corporate media coverage on sustainability. Our study advances the literature on both corporate sustainability issues and media coverage in the context of family businesses.
媒体报道是增加公司利益相关者之间信息流动和可及性的关键因素。利用社会情感财富(SEW)的视角,我们调查了媒体报道家族企业在可持续性方面的行动主义水平的前因。利用从意大利上市家族企业样本中手工收集的数据,我们为学术辩论提供了一些新颖的贡献。首先,我们发现家族参与董事会与媒体对家族企业参与可持续发展的报道水平呈负相关。相反,我们发现家族企业的后期世代阶段与企业媒体对可持续性的报道水平呈正相关。我们的研究推进了家族企业背景下企业可持续发展问题和媒体报道的文献。
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引用次数: 0
The Impact of EU Taxonomy for Sustainable Activities on European Utilities' Performance 欧盟可持续发展活动分类对欧洲公用事业绩效的影响
IF 13.4 1区 管理学 Q1 BUSINESS Pub Date : 2025-01-11 DOI: 10.1002/bse.4128
Federica Tonnarello, Carlo Vermiglio, Carlo Migliardo, Valeria Naciti
This study investigates the relationship between European utility companies' compliance with the EU Taxonomy for Sustainable Activities and their overall performance. The EU Taxonomy is a new regulation proposed by the European Commission to promote sustainable finance by 2050. The literature shows that nonfinancial disclosures have a favorable impact on financial performance. However, no research has been conducted to assess the implementation of the EU Taxonomy and its effect on firm performance. Using a sample of European utilities from 2012 to 2022, a difference‐in‐differences (DiD) model was applied to analyze the causal relationship between compliance and performance. Based on institutional and signaling theories, the results show that companies reporting alignment with the Taxonomy exhibit higher market value, profitability, and efficiency than those that do not. This study contributes to firms' transparency and enriches academic discussions by offering insights for policymakers and by improving industry practices.
本研究调查了欧洲公用事业公司遵守欧盟可持续发展活动分类与其整体绩效之间的关系。欧盟分类法是欧盟委员会提出的一项新法规,旨在到2050年促进可持续金融。文献表明,非财务信息披露对财务绩效有良好的影响。然而,目前还没有研究对欧盟分类的实施及其对企业绩效的影响进行评估。以2012年至2022年的欧洲公用事业公司为样本,采用差异中的差异(DiD)模型来分析合规与绩效之间的因果关系。基于制度和信号理论,结果表明,与那些不符合分类法的公司相比,报告符合分类法的公司表现出更高的市场价值、盈利能力和效率。本研究通过为政策制定者提供见解和改进行业实践,有助于提高企业的透明度,丰富学术讨论。
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引用次数: 0
The Legitimacy–Commitment Paradox in Corporate Sustainability Strategy Formulation 企业可持续发展战略制定中的合法性-承诺悖论
IF 13.4 1区 管理学 Q1 BUSINESS Pub Date : 2025-01-10 DOI: 10.1002/bse.4131
Rikke Rønholt Albertsen
Researchers have long problematised the gap between corporations' formulated sustainability strategies and their actual contributions to sustainability. This study draws on 24 months of real‐time observations in a multinational company to explore the origins of this gap in the formulation phase of corporate sustainability (CS) strategy. The findings show that contradictory logics and processes related to (a) gaining external legitimacy and (b) mobilising internal commitment impose paradoxical demands on the formulation process. Strategy makers tackled these tensions through rhetorical ambiguity and temporal separation. However, while these paradox management strategies facilitated coping with conflicting demands and avoiding deadlocks in the formulation process, they also created a commitment vacuum that undermined implementation. This study highlights the role of the formulation phase as an overlooked origin of implementation failure. The findings nuance our understanding of defensive and proactive paradox responses and call for further examination of the unintended outcomes of paradox responses.
长期以来,研究人员一直对企业制定的可持续发展战略与其对可持续发展的实际贡献之间的差距提出质疑。本研究在一家跨国公司进行了24个月的实时观察,以探索企业可持续发展(CS)战略制定阶段这种差距的根源。研究结果表明,与(a)获得外部合法性和(b)调动内部承诺相关的矛盾逻辑和过程对制定过程提出了矛盾的要求。战略制定者通过修辞歧义和时间分离来解决这些紧张关系。然而,虽然这些悖论管理策略有助于处理相互冲突的需求并避免在制定过程中陷入僵局,但它们也造成了承诺真空,从而破坏了实施。本研究强调了制定阶段作为实施失败的一个被忽视的根源的作用。这些发现使我们对防御性和主动性悖论反应的理解有了细微差别,并呼吁进一步研究悖论反应的意外结果。
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引用次数: 0
Methods for Defining Climate Change Mitigation Strategies at Organisational Level Review and Outlook 在组织层面确定减缓气候变化战略的方法回顾与展望
IF 13.4 1区 管理学 Q1 BUSINESS Pub Date : 2025-01-10 DOI: 10.1002/bse.4130
Nicolas Desmoitier, Jean Roman, Benoit Hilloulin, Emmanuel Rozière, Alexis Laurent
The private sector has a pivotal role in contributing to the objective of the Paris Agreement and its 1.5° target. However, there is a lack of a comprehensive framework to define and implement climate change mitigation strategies in organisations. The current study aims to fill this gap by performing a critical review of existing schemes that can make a partial contribution to the definition of such strategies. We found 25 schemes used by private sector or studied in the literature by international NGOs and academic searcher and evaluated them based on 15 criteria developed for this study in order to cover key components of an effective framework for CCMS in organisations. No scheme fulfils all the criteria, but significant differences are observed between them, ranging from 0% to 80% of the criteria met. Based on this analysis, we propose a first harmonized five‐step iterative framework to define organisational climate change mitigation strategies. Eventually, the results of the schemes review and the framework proposal draw up a research agenda to derive robust, credible and operational climate strategies at organizational levels.
私营部门在促进实现《巴黎协定》的目标及其1.5°c目标方面发挥着关键作用。然而,在各组织中缺乏确定和实施减缓气候变化战略的全面框架。目前的研究旨在通过对现有计划进行批判性审查来填补这一空白,这些计划可以对此类战略的定义做出部分贡献。我们找到了25个被私营部门使用的方案,或者被国际非政府组织和学术研究者在文献中研究过的方案,并根据为本研究制定的15个标准对它们进行了评估,以涵盖组织中CCMS有效框架的关键组成部分。没有方案满足所有标准,但它们之间存在显著差异,达到标准的比例从0%到80%不等。基于这一分析,我们提出了第一个统一的五步迭代框架,以确定组织减缓气候变化的战略。最终,计划审查的结果和框架提案制定了一项研究议程,以在组织层面上得出强有力的、可信的和可操作的气候战略。
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引用次数: 0
Optimizing Sustainable Resource Efficiency: A Fuzzy‐Set Qualitative Comparative Analysis of Sustainable Practices in SMEs 优化可持续资源效率:中小企业可持续实践的模糊集定性比较分析
IF 13.4 1区 管理学 Q1 BUSINESS Pub Date : 2025-01-09 DOI: 10.1002/bse.4125
Abeeku S. Edu, Eunice Ofosuhene, Divine Q. Agozie, Bright Akwasi Gyamfi, Simplice A. Asongu
This study examines the influence of sustainability practices on resource efficiency in Ghana's small and medium‐sized enterprises (SMEs), utilizing a comprehensive framework that integrates environmental and social dimensions, enabling conditions, innovative practices, and technological advancements. Through a survey of 462 manufacturing SMEs, the research uncovers the complex interrelationships between sustainability practices and their impact on resource efficiency. The findings reveal four distinct sustainability pathways: the first underscores the critical importance of environmental dimensions and enabling conditions without robust social dimensions and innovative practices. The second highlights the significance of environmental and enabling conditions, even when technological innovativeness is limited. The third and fourth pathways emphasize the pivotal role of social dimensions and technological innovation, with innovative practices as supportive elements. Additionally, two typologies emerge, illustrating the integration of environmental and social dimensions with enabling conditions and the synergy between technological innovation, social dimensions, and innovative practices. This research advances the discourse on sustainability within SMEs, emphasizing the necessity for reduced resource consumption, conservation, efficient production, circular economy principles, and waste minimization. The findings suggest that achieving SDG 8.4 by 2030, which targets global resource efficiency, hinges on adopting these sustainable pathways with emphasis on Ghanaian SMEs. This study provides a deeper understanding of sustainability practices among developing economy SMEs, shedding light on the intricate dynamics that enhance resource management. It offers critical insights for policymakers and practitioners seeking to promote sustainability in local SMEs, particularly in Ghana, advocating for a holistic approach that considers the multifaceted nature of sustainability.
本研究考察了可持续发展实践对加纳中小企业(sme)资源效率的影响,采用了一个综合框架,将环境和社会维度、有利条件、创新实践和技术进步整合在一起。通过对462家制造业中小企业的调查,该研究揭示了可持续发展实践与其对资源效率的影响之间复杂的相互关系。研究结果揭示了四种不同的可持续发展途径:第一种强调了在没有强大的社会维度和创新实践的情况下,环境维度和有利条件的至关重要性。第二点强调了环境和有利条件的重要性,即使在技术创新有限的情况下也是如此。第三和第四种途径强调社会层面和技术创新的关键作用,创新实践是支持因素。此外,出现了两种类型,说明了环境和社会维度与有利条件的整合,以及技术创新、社会维度和创新实践之间的协同作用。本研究推进了中小企业可持续发展的论述,强调了减少资源消耗、节约、高效生产、循环经济原则和减少废物的必要性。研究结果表明,到2030年实现以全球资源效率为目标的可持续发展目标8.4取决于采用这些可持续发展途径,重点是加纳的中小企业。本研究对发展中经济体中小企业的可持续发展实践提供了更深入的了解,揭示了加强资源管理的复杂动态。它为寻求促进当地中小企业(特别是加纳的中小企业)可持续发展的政策制定者和实践者提供了重要的见解,倡导一种考虑可持续发展的多面性的整体方法。
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引用次数: 0
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Business Strategy and The Environment
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