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1.
Han Lin Saixing Zeng Liangyan Wang Hailiang Zou Hanyang Ma 《Corporate Social Responsibility and Environmental Management》2016,23(6):413-423
Sustainable development has received worldwide attention. Recent studies on corporate environmental behavior have called for research from the specific stakeholder's perspective (i.e., consumer) on the topic of going green. Based on reputation theory, this paper employed a secondary data analysis and three experiments to highlight the influence of environmental irresponsibility on corporate reputation perceived by consumers. Coherent results showed that environmental irresponsibility negatively affected corporate reputation and perceived corporate ethics served as a mediator. Furthermore, corporate social responsibility (CSR) activities could alleviate the harmful consequences of irresponsible behavior by moderating the mediating role of perceived corporate ethics in determining the influence of environmental irresponsibility. Copyright © 2016 John Wiley & Sons, Ltd and ERP Environment 相似文献
2.
《Corporate Social Responsibility and Environmental Management》2018,25(5):756-771
The determinants of accountability and their links to environmental performance have been extensively studied, but without reaching solid conclusions, especially among SMEs. The once promising approaches of CSR and green economy are subject to mistrust, partly derived from a lack of awareness and understanding of what companies really do and why. This paper examines the determinants and empirical interrelations between accountability standards and environmental proactivity within a comprehensive group of companies. From a regional focus reflecting the transversal cultural and socioeconomic circumstances linked to the context, an empirical research for 297 companies in the region of Aragon (Spain) was conducted, studying their environmental disclosure and performance, as well as the managerial determinant factors. The findings confirm the relevance of companies’ internal factors as determinants for accountability, but also the significance of geographical factors in green companies’ relationship with stakeholders. The positive correlation between accountability and environmental proactivity suggests distinctive business strategies towards compliance and stakeholder engagement. 相似文献
3.
Daniel Kouloukoui ngelo Marcio Oliveira Sant'Anna Snia Maria da Silva Gomes Marcia Mara de Oliveira Marinho Pieter de Jong Asher Kiperstok Ednildo Andrade Torres 《Corporate Social Responsibility and Environmental Management》2019,26(4):791-804
In addition to sustainability issues, companies are being asked to disclose information on climate change risks in order to inform investors and stakeholders. However, despite the growing number of studies on corporate environmental disclosure, there are few studies on risks and opportunities in relation to climate change. This study investigated the extent and content of climate risks information disclosure provided in the sustainability reports of firms listed on the Brazilian Stock Exchange (BM&FBovespa) and tested whether there were any relationships between the amount of climate risks disclosure and some corporation characteristics. The sample was composed of companies that were simultaneously listed on the stock exchange and disclosed the Global Reporting Initiative sustainability reports from 2009 to 2014. The final sample of the study was 67 companies totaling 402 observations. Preliminary results from the content analysis revealed that, although Brazilian companies tend to disclose information on climate risks, the level of this type of disclosure still remains relatively low. Findings suggest that corporate climate risk disclosures have significant and positive relationships with firm size, financial performance, and country origin. Nevertheless, findings indicate that corporate climate risk disclosures have negative associations with level of indebtedness. 相似文献
4.
Abstract A local sustainable development initiative to establish a temporary pedestrian zone within a Canadian urban community served as a research study into the efficacy of social capital in the development of a network for community action. This community-based initiative used social capital to overcome campaign obstacles and the campaign itself generated new social capital within the neighbourhood through the creation of adaptive networks of participants. The campaign succeeded in creating a part-time pedestrian-only space that serves as an educational example of change for sustainable community development that is replicable in other communities, and provides an example of alternative occupation of community space. Contrary to other literature, little evidence of “core burnout” was found although the network does continue to expend a large amount of effort and time on fundraising. While social capital is a powerful tool for local grassroots action, the availability of a critical source of economic capital may prove vital to the long-term success and sustainability of the network. 相似文献
5.
Eduardo Ortas Isabel Gallego‐Alvarez Igor lvarez Etxeberria 《Corporate Social Responsibility and Environmental Management》2015,22(6):362-380
This paper revisits the influence of companies’ financial factors on the extent of corporate environmental sustainability reporting (CESR) in an impressive sample of 3931 companies operating in 51 industries and 59 countries. A CESR composite index is constructed for each company that focuses on the G3 core environmental indicators from the Global Reporting Initiative because they are material for most organizations. In a methodological innovation, this study employs a quantile regression that unfolds certain interesting effects of financial drivers on the intensity of CESR that have not previously been revealed. Considering a combination of the main underlying theories of corporate sustainability reporting – legitimacy theory, agency theory, political costs theory, and signal theory – offers a better understanding of the complex structure of the dependencies found among factors such as company size, leverage, return on assets, research and development spending, market return and market capitalization, and commitment to environmental reporting. Copyright © 2014 John Wiley & Sons, Ltd and ERP Environment 相似文献
6.
迄今,西方社会早已迈过严重污染阶段(如雾霾),环境责任承担(CER)几乎成为跨国企业的标准范式,全面回顾国外CER研究对深处环境危机中的中国来说具有很强的现实意义。本文回顾了国外学术界从商业伦理、利益相关者管理、战略管理、环境行为及环境绩效视角的CER研究,归纳总结了CER概念主张及维度测量。研究发现,制度环境、市场状况、产业现状、利益相关者等是促成企业CER行动的外部因素,而企业规模、发展战略、治理结构以及技术条件等是制约CER行动的内部因素,内外多种因素的整合作用决定企业CER行为。此外,研究还发现,CER可以提升资源利用效率、降低成本费用与提升技术能力等,还能够帮助企业获得良好声誉和改善品牌形象,在一定条件下也可帮助企业建构可持续竞争优势,甚至对企业的财务绩效产生积极影响。最后,本文展望了CER研究的全球本土化、创新性、实务性以及中小企业化等发展方向,并分析探讨了国外CER研究对中国本土研究和CER实务的启示。 相似文献
7.
Simone Pizzi Sara Moggi Fabio Caputo Pierfelice Rosato 《Corporate Social Responsibility and Environmental Management》2021,28(2):849-859
This article explores to what extent oil and gas companies use social media to engage with stakeholders on Corporate Social Responsibility (CSR) strategies. Drawing from the analysis of oil and gas megaproject facing the local community's protects, the research aims to highlight the level of stakeholder interaction on CSR's actions disclosed by social media. The study considers the Trans Adriatic Pipeline experience and the degree of interactions between the company and its stakeholders. According to Carroll's pyramid, the contents of Tweets were analyzed with the assistance of the statistics software program “TwitteR” and classified by their content. The analysis of the engagement practices on Twitter reveals that legitimization is influenced by the CSR contents proposed by the firms and the phase of megaproject development. Results suggest that social media communication does not always respond to stakeholder claims that should be periodically monitored through adequate stakeholder engagement tools. 相似文献
8.
Davide Giacomini Paola Zola Diego Paredi Mario Mazzoleni 《Corporate Social Responsibility and Environmental Management》2020,27(4):1552-1564
The concept of sustainable development has become dominant in the current socio‐economic debate at the global level. In particular, environmental issues have become increasingly central in the action of all organisations: private, public, and hybrid. Analysing a sample of Italian public utilities, we studied the level of disclosure regarding environmental topics via public Facebook pages. The aim of this study is to evaluate the impact of Web 2.0 on municipally owned public utilities' voluntary disclosure of environmental issues and stakeholder interest in this field. The findings show that the use of Facebook by public utilities to disclose environmental issues is still at an early stage. However, it is constantly growing, especially in the larger companies and in those with mixed public/private ownership. 相似文献
9.
Simon Birnbaum 《Journal of Environmental Policy & Planning》2016,18(3):306-323
Deliberative forms of stakeholder participation have been widely embraced as a key measure for addressing legitimacy deficits and non-compliance in environmental governance. However, the great significance of such collaborative structures for state-stakeholder interaction is much too often accepted uncritically as an established truth in the environmental policy discourse. Building on examples from the literature on fisheries co-governance, this article constructs a conceptual and normative framework for interpreting and assessing such views about co-governance, legitimacy and compliance. Analysing central claims in this discourse in relation to different concepts and standards of legitimacy helps us identify and distinguish many powerful reasons to welcome co-governance. However, the article defends the need to do so cautiously and reflectively. It is conceptually misleading to suggest that more intense forms of co-governance will generally improve the overall level of social legitimacy and, thereby, compliance rates among stakeholders. Furthermore, it is argued that the democratic value of co-governance is not fundamental. The democratic desirability of such arrangements should be primarily assessed on instrumental-pragmatic grounds, focusing on their capacity to serve the wider ideals of equal citizenship and public reason. 相似文献
10.
Kevin Koh Heather Li Yen H. Tong 《Corporate Social Responsibility and Environmental Management》2023,30(2):504-517
With increasing stakeholders' demand for information on corporate social responsibility (CSR) performance and a growing number of firms issuing standalone CSR reports, this study examines the relation between CSR performance and the quantity and quality of CSR disclosures. Drawing on signaling and political legitimacy theories of information disclosure and using a US sample of 2774 standalone CSR reports from 2003 to 2015, we find better CSR performing firms issue longer CSR reports and provide incremental information in their CSR reports relative to their annual financial reports. Furthermore, the textual content in their CSR reports is less focused on short-term issues, reflecting higher disclosure quality. In contrast, poor CSR performing firms tend exhibit lower disclosure quality as their CSR reports use more uncertain words. Our study contributes to the understanding of how CSR performance affect stakeholder engagement through the characteristics of textual content in standalone CSR reports. 相似文献
11.
Michaela Kotkova Striteska;Katerina Myslivcova;Viktor Prokop;Lucie Zapletalova; 《Corporate Social Responsibility and Environmental Management》2024,31(4):3065-3080
Results of this study go against previous expectations regarding the positive effects of boards' and owners' gender diversity and family ownership on SMEs' green behaviors, expressed by the implementation of proactive environmental strategies (PES) and energy consumption monitoring (ECM). We show that such generally accepted and recommended concepts may not always work, specifically within Central and Eastern European (CEE) countries. Based on the foundations of stakeholder theory, we surprisingly reject hypotheses expecting positive effects of boards' gender diversity on SMEs' green behaviors. Compared to the research to date, we newly examine the effect of the frequency of manager–employee meetings on SMEs' green behaviors. We show that SMEs' implementation of PES and ECM requires a different frequency of employee engagements. In addition, we confirm that the presence of environmental managers is fruitful for the implementation of PES in family firms. We also reveal that family firms' ECM is significantly triggered by energy taxes, but also by the owners' gender diversity. By linking the managerial perspective including employees' engagement and PES with the technical discipline of ECM, this study provides several theoretical and practical implications. 相似文献
12.
诸文彬 《中国环境管理干部学院学报》2014,(5):9-12
随着经济全球化的发展,跨国公司的经济影响力剧增,成为众多发展中国家外资的主要来源,然而与之伴随的＂三高＂产业的转移给主要东道国的发展中国家造成了巨大的环境问题,再加上发展中国家地方政府政绩观的错位、公众环保意识的欠缺,这一问题更加凸显,而有限责任的原则使得各跨国公司母公司避开了责任的承担。对此,必须借助＂公司法人格否认＂制度,＂揭开公司面纱＂,将公司是否滥用控制权的举证责任赋予母公司,并考虑环境侵权的特殊性,以无过错责任原则和因果关系推定为基础完善对跨国公司环境法律责任的追究机制。 相似文献
13.
Zhidong Tan Jianhua Tan Kam C. Chan 《Corporate Social Responsibility and Environmental Management》2021,28(1):525-534
We study the impact of air pollution in the city in which a firm is located on its corporate social responsibility (CSR) activities. Our hypothesis suggests that when managers are personally exposed to bad air pollution, they feel the pain and push their firms to engage in more CSR activities. Leveraging recent announcements regarding air pollution in Chinese cities, we find evidence consistent with our “seeing is believing” hypothesis. The findings are robust to alternative metrics of CSR and air pollution and after accounting for endogeneity. Additional analysis suggests that the impact of air pollution on CSR is more salient for firms with disproportionately older, female, and highly educated managers as well as when the local city government has more stable resources or when media coverage of air pollution increases. 相似文献
14.
Filippo Vitolla Nicola Raimo Michele Rubino Antonello Garzoni 《Corporate Social Responsibility and Environmental Management》2019,26(6):1591-1606
Integrated reporting (IR) is considered an innovative and effective reporting tool that includes financial and nonfinancial information. Recently, there has been a heightened emphasis on IR from both academic and professional viewpoints. However, despite the importance of stakeholders in the practice of IR, their impact on the report drafting process has not been analysed in any study. Therefore, this study aims to fill this gap by analysing the relationship between stakeholders' pressure and IR quality. On the basis of the stakeholder theory, this study uses a regression model to demonstrate how the IR quality is significantly and positively associated with the stakeholders' pressures. Specifically, results of this study indicate that pressures from customers, environmental protection organizations, employees, shareholders, and governments determine the IR quality. To the best of our knowledge, this is the first study that investigates stakeholders' pressure as a determinant of IR quality. 相似文献
15.
While the redevelopment of brownfield sites has been the mainstay of public agencies and private developers, this paper argues that in order to promote just redevelopment that encourages participation and targets weak market sites, a community-based approach to brownfield redevelopment should be encouraged. Furthermore, this paper maintains that community development corporations (CDCs) could be the ideal agents to spur community development and address environmental justice concerns through their increased involvement in brownfield redevelopment projects. In order to promote these positions, we first describe this new approach, which focuses on building the capacity of CDCs to meaningfully participate in brownfield redevelopment. We then offer four proposals designed to increase this capacity. We conclude with a discussion of how community-based brownfield redevelopment connects to larger issues of democratic decision-making, environmental justice, and urban revitalisation. 相似文献
16.
Yihao Guo;Yanwen Song;Yimin Wang; 《Corporate Social Responsibility and Environmental Management》2024,31(4):2989-3005
We propose that quality of corporate social responsibility (CSR) reports, as measured by independent agencies, will decline when firms perform well in social responsibility. Building on the existing literature on stakeholder theory and existing literature, we theorize that lower-quality CSR reports may correlate with better actual CSR because performing well in CSR will increase external stakeholders' expectations but simultaneously stimulate discontent among shareholders, forcing firms to mitigate the conflict through CSR reports. This study takes Chinese listed firms from 2010 to 2019 as subjects and examines the relationship between winning prestigious CSR awards and CSR report quality. The results support our hypothesis. We further investigate two moderator variables and find the negative relationship is weakened when firms are state-owned, potentially resulting in more social expectation pressures from the government and public. As an important financial indicator tracked by internal stakeholders, return on equity weakens this negative relationship. 相似文献
17.
Francisco Javier Forcadell Antonio Lorena Elisa Aracil 《Corporate Social Responsibility and Environmental Management》2023,30(3):1258-1272
Since stakeholders cannot directly observe corporate social responsibility (CSR) efforts, companies attempt to back up their increasing sustainability claims by sending CSR signals. The environment in which signaling takes place influences the credibility of the signals. Among the factors that make up the signaling environment, the overall exposure of the company to different stakeholders (i.e., stakeholder scrutiny) has been neglected by the literature. Using signaling and stakeholder theories, we argue how stakeholder scrutiny shapes CSR signals' credibility. We empirically analyze a sample of 5762 firms across several sectors from 23 developed countries from 2013 to 2017. Stakeholder scrutiny exercises a positive effect on the credibility of CSR signals through a mediated-moderated impact of CSR (across environmental, social, and governance dimensions) on firm performance. 相似文献
18.
Zhenjie Liu Weian Li Chen Hao Huan Liu 《Corporate Social Responsibility and Environmental Management》2021,28(2):616-629
Between 2006 and 2017, 2,965 Chinese firms listed on the Shanghai/Shenzhen Stock Exchange have been studied to investigate whether better corporate environmental performance (CEP) leads to better access to capital and mitigates firms' financing constraints. It is hypothesized that better access to finance can be attributed to the increased government support due to enhanced firm political legitimacy and market legitimacy. Event studies find that the firms with better CEP suffer significantly lower finance constraints, and the evidence from the studies proves that firms' political legitimacy and market legitimacy are important in mitigating finance constraints. The results of the studies are confirmed by using two alternative measures of capital constraints and CEP, an instrumental variable approach, and a simultaneous equations approach. 相似文献
19.