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Environmental photograph use in corporate sustainability reporting: A machine‐supported visual content analysis 企业可持续发展报告中环境照片的使用:机器支持的视觉内容分析
IF 13.4 1区 管理学 Q1 BUSINESS Pub Date : 2024-11-06 DOI: 10.1002/bse.4035
Lorenz Fenk
Despite the prevalence of photographs in corporate sustainability reporting, their use is not yet sufficiently understood. To the best of our knowledge, this paper is the first large‐scale study in the field. Introducing a novel machine‐supported approach, we assess environmental photograph utilization based on a sample of 45,228 photographs contained in 1,463 separately disclosed sustainability reports from European firms between 2011 and 2020. We find that against the overall trend of decreasing photograph utilization, the share of environmentally themed photographs has markedly increased. Furthermore, operating in an environmentally sensitive industry is strongly associated with a substantially larger share of photographs depicting environmental subject matter. Lastly, we observe that companies signal their superior environmental performance through greater utilization of environmental photographs. By introducing a novel machine‐supported approach to analyzing photographs, this study makes a methodological contribution to the field of sustainability reporting. Our results also have important practical implications.
尽管照片在企业可持续发展报告中非常普遍,但人们对照片的使用还没有足够的了解。据我们所知,本文是该领域的首次大规模研究。我们引入了一种新颖的机器支持方法,以欧洲企业在 2011 年至 2020 年间单独披露的 1463 份可持续发展报告中包含的 45228 张照片为样本,对环境照片的使用情况进行了评估。我们发现,与照片利用率下降的总体趋势相反,以环境为主题的照片所占比例明显增加。此外,从事环境敏感行业的企业与大幅增加环境主题照片的比例密切相关。最后,我们观察到,企业通过更多地使用环境照片来表明其卓越的环境绩效。通过引入一种新颖的机器支持照片分析方法,本研究在方法论上为可持续发展报告领域做出了贡献。我们的研究结果还具有重要的现实意义。
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引用次数: 0
The process supporting the emergence of the environmental innovation capabilities within small businesses: An empirical investigation 小企业环境创新能力的形成过程:实证调查
IF 13.4 1区 管理学 Q1 BUSINESS Pub Date : 2024-11-05 DOI: 10.1002/bse.4015
Giovanna Ferraro, Renato Passaro, Ivana Quinto, Antonio Thomas
For several years, companies have made strategic changes to align with sustainable development principles by developing eco‐innovations. While research consistently highlights the positive impact of eco‐innovations on organisational performance, the factors driving these initiatives—particularly within small and medium‐sized enterprises (SMEs)—remain less clear. This inconsistency is due to the heterogeneity of SMEs and their high sensitivity to external contexts. To address this issue, our study delves into the role of competencies, technological factors and networking in shaping the environmental innovation capabilities of a homogeneous SME population in terms of sector, age, size, legal status, geographical location and orientation towards innovation. Using the partial least squares approach, we find that competencies and technological factors are the key drivers of eco‐innovation, while networking shows no significant effect. These findings contribute to the existing literature by underlining the fundamental importance of internal skills and technological adoption for fostering eco‐innovation. They also suggest that networking becomes essential in environments lacking robust public and private support mechanisms for SME growth. Considering the rapid and turbulent changes, driven by the dual needs of sustainability and competitiveness, our results offer useful and critical advice for policymakers to define more appropriate and effective policies.
数年来,企业通过发展生态创新来进行战略变革,以符合可持续发展原则。虽然研究一直强调生态创新对组织绩效的积极影响,但推动这些举措的因素--尤其是在中小型企业(SMEs)内部--仍然不太明确。这种不一致是由于中小企业的异质性及其对外部环境的高度敏感性造成的。为了解决这个问题,我们的研究从行业、年龄、规模、法律地位、地理位置和创新导向等方面,深入探讨了能力、技术因素和网络在塑造同质中小企业环境创新能力方面的作用。利用偏最小二乘法,我们发现能力和技术因素是生态创新的主要驱动力,而网络则没有显著影响。这些发现强调了内部技能和技术采用对于促进生态创新的根本重要性,从而为现有文献做出了贡献。这些研究还表明,在缺乏强有力的公共和私人支持机制来促进中小企业发展的环境中,建立网络联系至关重要。考虑到在可持续发展和竞争力双重需求的驱动下快速而动荡的变化,我们的研究结果为政策制定者提供了有益而关键的建议,以制定更合适、更有效的政策。
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引用次数: 0
Triggering employee green activism through green human resource management: The role of green organizational learning and responsible leadership 通过绿色人力资源管理引发员工的绿色行动:绿色组织学习和负责任领导的作用
IF 13.4 1区 管理学 Q1 BUSINESS Pub Date : 2024-11-05 DOI: 10.1002/bse.4028
Muhammad Usman, Muhammad Waheed Akhtar, Nadia Zahoor, Muhammad Aamir Shafiq Khan, Samuel Adomako
Several studies have unveiled that green human resource management (GHRM) positively affects employees' voluntary green behaviors at work. However, the literature has overlooked the influence of GHRM on employee beyond‐work green activism—employees' participation in different environmental campaigns and initiatives and supporting/influencing organizations, environmental groups, and political actions aimed at protecting the natural environment. We hypothesize that GHRM leads to employee beyond‐work green activism directly and indirectly via green organizational learning. The present study also tests the moderating role of responsible leadership in the GHRM‐green organizational learning link. Multisource survey data collected using the time‐lagged strategy supported the proposed relationships. The findings offer important recommendations for managers that can help them signify the role of business organizations and HR practices in protecting the natural environment.
多项研究表明,绿色人力资源管理(GHRM)会对员工在工作中的自愿绿色行为产生积极影响。然而,文献忽略了绿色人力资源管理对员工工作之外的绿色行动主义的影响--员工参与不同的环保运动和倡议,支持/影响旨在保护自然环境的组织、环保团体和政治行动。我们假设,全球人力资源管理会直接或间接地通过绿色组织学习导致员工工作之外的绿色行动主义。本研究还检验了负责任领导在全球人力资源管理与绿色组织学习之间的调节作用。采用时滞策略收集的多源调查数据支持了所提出的关系。研究结果为管理者提供了重要建议,有助于他们明确企业组织和人力资源实践在保护自然环境中的作用。
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引用次数: 0
Developing a circular economy framework for e‐commerce packaging materials: A study on behavioural intentions of online consumers 为电子商务包装材料制定循环经济框架:在线消费者行为意向研究
IF 13.4 1区 管理学 Q1 BUSINESS Pub Date : 2024-11-04 DOI: 10.1002/bse.4020
Nitin Ram, Parvez Ahmad, Agnes Toth‐Peter, Rui de Torres de Oliveira, GVRK Acharyulu
The exponential growth of e‐commerce brings the need for sustainable business models to address the negative environmental impacts of packaging. This study used a bibliometric analysis, the theory of planned behaviour and stakeholder theory to explore the behavioural intentions of consumers in adopting a circular economy model for e‐commerce packaging materials. Surveying 362 respondents in the Indian market, our findings revealed e‐commerce users were likely to participate in a closed‐loop system, with environmental concern and attitude emerging as pivotal factors. The study's novelty lies in examining consumers' willingness to engage in circular economy practices, using an extended model of the theory of planned behaviour. We propose leveraging existing reverse logistics networks for e‐commerce packaging that incorporate circular economy principles for packaging sustainability. The study contributes to the theory by emphasising the primacy of environmental concerns over financial incentives in motivating consumer participation in the emerging economies context. We advance the prioritisation of environmental considerations by e‐commerce consumers, which necessitates a focus on education and knowledge development on the circular economy. Building upon our findings from the Indian market context, we propose key recommendations for practice and policy, which could be applicable to other emerging markets and contribute to their CE adoption.
电子商务的指数式增长带来了对可持续商业模式的需求,以解决包装对环境的负面影响。本研究采用文献计量学分析、计划行为理论和利益相关者理论来探讨消费者在电子商务包装材料方面采用循环经济模式的行为意向。我们对印度市场上的 362 名受访者进行了调查,结果显示电子商务用户有可能参与到闭环系统中,而对环境的关注和态度是关键因素。这项研究的新颖之处在于利用计划行为理论的扩展模型来研究消费者参与循环经济实践的意愿。我们建议利用现有的电子商务包装逆向物流网络,将循环经济原则纳入包装可持续性。本研究强调了在新兴经济体背景下,在激励消费者参与方面,环境问题比经济激励更为重要,从而为该理论做出了贡献。我们推进了电子商务消费者对环境因素的优先考虑,这就需要关注循环经济的教育和知识发展。在印度市场研究结果的基础上,我们提出了实践和政策方面的主要建议,这些建议可能适用于其他新兴市场,并有助于它们采用循环经济。
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引用次数: 0
Do financial constraints lead to environmental, social and governance controversies? The role of country context 资金限制是否会导致环境、社会和治理方面的争议?国情的作用
IF 13.4 1区 管理学 Q1 BUSINESS Pub Date : 2024-11-01 DOI: 10.1002/bse.4025
Karen Gloria Vargas‐Santander, Susana Álvarez‐Diez, Samuel Baixauli‐Soler, María Belda‐Ruiz
The term sustainability and environmental, social and governance (ESG) criteria has gained greater importance globally in recent decades. As social and environmental issues increase, firms are advocating the need to be more sustainable. However, in this scenario, corporate controversies still persist, and an analysis of their causes is required. This study focuses on establishing the relationship between financial constraints (FC) and ESG controversies and on determining whether the country context might modify the controversial behaviours of financially constrained firms. Through a Tobit analysis for panel data—and using a sample of firms with headquarters in 47 countries—our results show a positive and significant influence of FC on ESG controversies. In addition, our evidence confirms that country context impacts relationships within the firm, and that opting for controversial activities is increasingly less viable for firms located in countries where there is institutionalized sustainability.
近几十年来,可持续性一词以及环境、社会和治理(ESG)标准在全球范围内变得越来越重要。随着社会和环境问题的增多,各公司都在倡导必须更具可持续性。然而,在这种情况下,企业争议依然存在,需要对其原因进行分析。本研究的重点是建立财务约束(FC)与环境、社会和治理争议之间的关系,并确定国家背景是否会改变财务约束企业的争议行为。通过对面板数据进行 Tobit 分析,并使用总部位于 47 个国家的企业样本,我们的结果表明,财务约束对环境、社会和公司治理争议具有积极而显著的影响。此外,我们的证据还证实,国家背景会影响公司内部的关系,而且对于位于可持续发展制度化国家的公司来说,选择有争议的活动越来越不可行。
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引用次数: 0
RETRACTION: Exploring antecedents for the circular economy capability of micro, small and medium enterprises: An empirical study 回收:探索微型、小型和中型企业循环经济能力的先决条件:实证研究
IF 13.4 1区 管理学 Q1 BUSINESS Pub Date : 2024-10-31 DOI: 10.1002/bse.4033
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引用次数: 0
Can ESG ratings drive digital innovation in enterprises? Exploring Porter's hypothesis in the digital era ESG 评级能否推动企业的数字化创新?探索数字化时代的波特假设
IF 13.4 1区 管理学 Q1 BUSINESS Pub Date : 2024-10-31 DOI: 10.1002/bse.4037
Zhen Wang
The holistic reshaping and advancement of the global economy inherently demand the creation of synergies between digitization and environmentally sustainable development practices. This study pioneers an evaluation of the impact of environmental, social, and governance (ESG) ratings on corporate digital technology innovation, contrasting with existing literature. Using data from A‐share listed firms for 2011–2020, our research reveals that implementing ESG ratings stimulates corporate digital technology innovation across various dimensions, thereby confirming the presence of the Porter hypothesis in the digital era. Furthermore, these findings are substantiated through the utilization of various methodologies, such as synthetic difference‐in‐differences (SDID), multi‐period DID, event studies, and staggered DID. In addition, mechanism tests delve into the underlying channels through which ESG ratings stimulate corporate digital technology innovation, elucidating their ability to promote innovation through motivation stimulus and resource supply effects. Moreover, the heterogeneity analysis carried out in this study uncovers diverse effects on digital technology innovation stemming from factors such as firm characteristics, industry competitiveness, industry nature, regional intellectual property protection (IPP), and factor market development. Nevertheless, companies should refrain from blindly pursuing high ESG ratings to avoid overcorrecting because there is an inverse U‐shape relationship between ESG ratings and corporate digital technology innovation. These findings provide the theoretical basis and empirical evidence for the widescale utilization of ESG ratings. Thus, they offer useful guidance for executives and other policymakers aiming to foster a win–win scenario of digitization and green development.
全球经济的全面重塑和进步必然要求在数字化和环境可持续发展实践之间创造协同效应。本研究开创性地评估了环境、社会和治理(ESG)评级对企业数字技术创新的影响,与现有文献形成鲜明对比。通过使用 2011-2020 年 A 股上市公司的数据,我们的研究发现,实施环境、社会和治理评级能从多个维度刺激企业数字技术创新,从而证实了波特假说在数字时代的存在。此外,我们还运用了多种方法,如合成差分法(SDID)、多期差分法(DID)、事件研究法和交错差分法(DID)等,证实了上述研究结论。此外,机制检验深入探讨了 ESG 评级刺激企业数字技术创新的潜在渠道,阐明了 ESG 评级通过动机刺激和资源供给效应促进创新的能力。此外,本研究进行的异质性分析揭示了企业特征、行业竞争力、行业性质、地区知识产权保护(IPP)和要素市场发展等因素对数字技术创新的不同影响。然而,由于ESG评级与企业数字技术创新之间存在反U型关系,因此企业应避免盲目追求高ESG评级,以免矫枉过正。这些发现为ESG评级的广泛应用提供了理论基础和实证证据。因此,它们为企业高管和其他旨在促进数字化与绿色发展双赢局面的政策制定者提供了有益的指导。
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引用次数: 0
Does waste disclosure waste? 废物披露废物吗?
IF 13.4 1区 管理学 Q1 BUSINESS Pub Date : 2024-10-30 DOI: 10.1002/bse.4030
Min Bai, Yafeng Qin, Avijit Dasgupta
This study investigates the motivations behind firms disclosing their waste production. Analyzing data from S&P 500 companies spanning from 2010 to 2018, we explore the influence of board characteristics on this corporate decision. Our findings reveal that firms with a higher proportion of female directors or independent directors, the establishment of a sustainability committee, and external verification of their sustainability reports are more inclined to disclose their waste production. Further examination demonstrates variations in these trends across firms with distinct characteristics. In particular, the impact of female directors proves especially significant for larger, younger firms with higher leverage, a greater number of employees, or firms compliant with the Global Reporting Initiative (GRI). Conversely, the presence of a sustainability committee appears to have a more pronounced impact on smaller, younger, and less profitable firms that do not comply with GRI standards.
本研究调查了企业披露其废物生产背后的动机。通过分析 2010 年至 2018 年 S&P 500 强企业的数据,我们探讨了董事会特征对这一企业决策的影响。我们的研究结果表明,女性董事或独立董事比例较高、成立了可持续发展委员会、可持续发展报告经过外部验证的公司更倾向于披露其废物产生量。进一步的研究表明,这些趋势在具有不同特征的公司之间存在差异。其中,女性董事对规模更大、更年轻、杠杆率更高、员工数量更多或符合全球报告倡议组织(GRI)要求的公司的影响尤为显著。相反,可持续发展委员会的存在似乎对规模较小、较年轻、盈利能力较差、不符合全球报告倡议组织标准的公司有更明显的影响。
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引用次数: 0
State of art review on sustainable manufacturing and Industry 4.0 可持续制造和工业 4.0 的最新进展回顾
IF 13.4 1区 管理学 Q1 BUSINESS Pub Date : 2024-10-30 DOI: 10.1002/bse.4013
Nagarajan Harikannan, Sekar Vinodh
Industry 4.0 refers to a set of technologies that facilitate the development of value chain, resulting in shorter lead times, higher quality products and better organisational performance. These innovative smart technologies have the potential to address widespread sustainability concerns, while having the capacity to enhance production, and can morally impact sustainable development. Recently, manufacturing sector has vital influence on environmental, social and economic aspects of sustainability, owing to their substantial demands on energy, water, materials and other resources. The goal of this study is to analyse sustainable manufacturing and Industry 4.0 (I4.0) research studies with an emphasis on manufacturing domain. To clarify how these revolutionary technologies might affect sustainability of manufacturing industries, systematic literature review (SLR) of prior studies on sustainable manufacturing and I4.0 featuring from its conception to performance measures was done. To conduct the review, literature search was directed using SCOPUS and Web of Science databases. A total of 442 articles that were published in reputed journals between 2009 and 2022 were shortlisted for comprehensive review. The study conclusions gave vital information on several viewpoints of sustainable I4.0 in manufacturing organisation. A conceptual framework with five layers based on SLR was established to direct and aid manufacturing industries towards sustainable I4.0 implementation. The framework supports manufacturing sector to focus on sustainable I4.0 for sustainable economic value creation and development using digital technologies.
工业 4.0 是指一系列促进价值链发展的技术,可缩短交付周期、提高产品质量和改善组织绩效。这些创新的智能技术有可能解决广泛的可持续发展问题,同时有能力提高产量,并在道义上影响可持续发展。最近,由于制造业对能源、水、材料和其他资源的大量需求,制造业对可持续发展的环境、社会和经济方面有着至关重要的影响。本研究的目标是分析可持续制造和工业 4.0(I4.0)研究,重点是制造领域。为了明确这些革命性技术可能会如何影响制造业的可持续发展,本研究对有关可持续制造和工业 4.0 的以往研究进行了系统的文献综述(SLR),从其概念到绩效衡量标准。为了进行综述,我们使用 SCOPUS 和 Web of Science 数据库进行了文献检索。共筛选出 2009 年至 2022 年间发表在知名期刊上的 442 篇文章进行综合评述。研究结论提供了有关制造业组织中可持续 I4.0 的若干观点的重要信息。研究建立了一个基于 SLR 的五层概念框架,以指导和帮助制造业实施可持续 I4.0。该框架支持制造业关注可持续 I4.0,利用数字技术创造和发展可持续经济价值。
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引用次数: 0
Microfoundations of dynamic capabilities enabling scaling pathways of sustainability‐oriented innovation business models 使以可持续性为导向的创新商业模式得以扩展的动态能力的微观基础
IF 13.4 1区 管理学 Q1 BUSINESS Pub Date : 2024-10-29 DOI: 10.1002/bse.4004
Sepide Mehrabi, Maral Mahdad, Jos Bijman, Celia Cholez, Juan Carlos Perez Mesa, Cynthia Giagnocavo
Using the lens of the microfoundations of dynamic capabilities, this article sheds light on the scaling pathways (scaling up, out, and deep) of sustainability‐oriented innovation business models (SOI BMs). Empirical data from 20 small‐sized agri‐food organizations working on SOI as a core BM value proposition was collected and analyzed. We categorized microfoundations of dynamic capabilities of these organizations through multi‐layered deductive and abductive coding and a two‐level analysis and showed they are interconnected. Our results also highlight that specific microfoundations of dynamic capabilities mutually reinforce each other and collectively result in the realization of each scaling pathway. Our cross‐case analysis shows interdependence amongst scaling pathways, where the success of one is a prerequisite for another. This research offers a framework to unpack scaling pathways and provides important insights into scaling strategies and practices for developing SOI BMs, benefiting researchers, practitioners, and policymakers.
本文以动态能力的微观基础为视角,揭示了以可持续性为导向的创新商业模式(SOI BMs)的扩展路径(向上扩展、向外扩展和向纵深扩展)。本文收集并分析了 20 家小型农业食品组织的经验数据,这些组织将 SOI 作为核心商业模式的价值主张。我们通过多层次的演绎和归纳编码以及两层分析,对这些组织动态能力的微观基础进行了分类,并显示出它们之间的相互联系。我们的结果还强调,动态能力的特定微观基础相互促进,共同促成了每种扩展途径的实现。我们的跨案例分析表明了扩展途径之间的相互依存性,其中一个途径的成功是另一个途径的先决条件。这项研究为解读扩展路径提供了一个框架,并为开发 SOI BM 的扩展战略和实践提供了重要见解,使研究人员、从业人员和决策者受益匪浅。
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引用次数: 0
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Business Strategy and The Environment
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