External Communication About Sustainability: Corporate Social Responsibility Reports and Social Media Activity

External communication about corporate social responsibility (CSR) and sustainability activities may vary significantly across firms. Communication channel, content, and frequency may reflect a company’s resource allocation priorities, its culture, and its leadership in the sustainability domain. This empirical research compares n?=?11 global consumer apparel companies, with brands ranging from Adidas to Prada to Wrangler, in terms of their communication about CSR and sustainability in both formal outlets (annual CSR reports), informal channels (Twitter and Facebook social media), and voluntary participation in external rankings (the Global Reporting Initiative). In addition, the sample is divided into “High-Ranked” and “Low-Ranked” subsamples, using Newsweek’s Greenest Companies 2014 rankings, to examine if companies ranked highly by Newsweek communicate more often and display higher levels of engagement in sustainability reporting, compared to low-ranked firms. Results provide support for our research propositions. We conclude with recommendations for companies seeking to strengthen their CSR external communication.     

Corporate Environmental Responsibility and Global Online Cross-sector Alliance Network: A Cross-national Study

With the rise of global environmental issues and the emerging trend of corporate social responsibility (CSR) and corporation–non-governmental organization (NGO) alliances, organizations are developing collaborative alliances across sectors and nations to address environment problems. An international perspective is needed to explain the global structure of cross-sector alliance networks and the divergence or similarity of CSR communication across nations. This exploratory study draws insights from the national business systems (NBS) approach and applies social network analysis to examine the cross-sector alliance network among Global 500 Fortune corporations and 441 environmental international NGOs. Findings suggest that (1) an NBS approach to CSR can explain the network structural features of a cross-sector alliance network; (2) political context and national education level strongly predict green partnerships; and (3) regional differences are apparent in the global network, with Asian corporations lagging behind in cross-sector alliance building.     

“Hey Friend,Buy Green”: Social Media Use to Influence Eco-Purchasing Involvement

This study addresses the use of message carriers to convey corporate social responsibility information to promote eco-purchasing involvement. The work tests various media formats transmitted via social media. The effects of corporate vs. peer communication in a corporate social responsibility campaign in stimulating self-reported eco-purchasing involvement are indicated. The research varies communication dimensions of a fictional corporate social responsibility campaign sent through social media. Multiple media formats; new release; article; and advertisement were tested, as was the inclusion of social media persuasive sentiment. The analysis of source/format combinations and source/format/sentiment combinations found statistically significant differences for consumer-to-consumer communication in stimulating eco-purchasing involvement in certain circumstances. This research suggests an emerging role for the consumer communicator as a content co-creator and validates the effective use of articles and news releases instead of advertising on social media, yielding managerial and scholarly implications.     

上市企业环保信息披露与股票投资者社会环境偏好

本文分析了2008—2014年A股市场对强制披露的企业社会责任报告中环保信息的反应,展示了我国股票投资者社会环境偏好的变化过程。虽然近年来我国人均收入已经处于环境库兹涅茨曲线的排放拐点附近,但是目前鲜有国内研究对公众的社会环境偏好变化过程进行分析。本文分三个部分对股票市场投资者的社会环境偏好进行检验:首先,利用事件分析法展示了7年间股票投资者的整体态度,发现由环保信息披露引起的累积超额回报率显著大于零,说明投资者平均持积极态度。其次,使用倾向得分匹配双重差分法检验环境监管政策加强带来的影响,一方面《大气污染防治行动计划》的实施使得投资者态度从负面向正面转变,说明投资者环境偏好受政策影响显著;另一方面《大气污染防治行动计划》的实施显著提高了国有企业环保行为的水平。最后,通过对政策效应的形成机制进行检验发现,我国上市公司的环保行为在投资者眼中并不只是为了完成社会责任信息披露的政策指令而实施,而是股票投资者已经形成社会环境偏好,使得企业具有构建"绿色企业形象"的需求。另外,由于本文的研究对象是强制披露的企业社会责任报告,所以有效规避了西方相关研究中自愿披露导致的自我选择问题,但同时西方学者普遍对我国强制披露的企业社会责任报告所包含的信息持怀疑态度,因此本文通过利用情绪分析程序对环保信息的信息有效性进行检验,结果显示文本情绪的强弱与股票价格波动幅度有正相关关系,说明企业环保信息是投资者决策信息集的一部分,即强制披露的企业社会责任报告包含有效信息。     

Scientific Establishment of Governmental Responsibility in Environmental Legislation

Scientific establishment of governmental responsibility is essential in environmental legislation, and the guideline of which is essential to improve the public trust on the government through development of the primary governmental environmental obligation, namely the governmental environmental responsibility, as well as strengthening of the secondary governmental environmental obligation, i.e. the governmental legislation responsibility, so as to empower the governmental enforcement efficiency and the principle of establishing the governmental environmental responsibility in accordance with the public environmental demand and within the scope of the governmental scope of administration. The establishment of the governmental environmental responsibility for various levels of governments should be divided on the basis of different structures of governmental capacity, whereas the establishment of the governmental environmental responsibility for various levels of authorities should be emphasized to concentration of authorities responsible for environmental administration and expansion of authorities not responsible for environmental administration.     

Evidence for the prevalence of the sustainability concept in European corporate responsibility reporting

This paper empirically examines the terminology used in the titles of corporate social responsibility (CSR)/sustainability reports in Europe. Our data supports the claim of the rise of the sustainability concept in corporate communication in comparison to other concepts. In detail this research analysed CSR/sustainability reports to support Matten and Moon’s [Acad Manage Rev 33(2):404–424, 2008] hypothesis regarding a recent European trend towards a more voluntary and explicit CSR practice. The second and main objective of the research was to describe statistically significant trends in the use of terms and concepts in CSR/sustainability reporting to better understand how European companies interpret CSR and sustainability and how they communicate it to their stakeholders. To this end, a content analysis was conducted on 329 CSR/sustainability reports from 50 leading European companies from Euro Stoxx 50 that were published between the beginning of online CSR/sustainability reporting in 1998 and 2010. Our data analysis clearly indicates that the use of social and environment-related terms occurred more frequently in the past and demonstrates the establishment of sustainability in corporate non-financial reporting. Based on the results of our empirical research, the final discussion explores the development and diffusion of the sustainability concept in both the academic and business fields and examines economic, environmental, and social implications. Different propositions are presented to explain the recent rise of the sustainability concept in European CSR/sustainability reporting, adding to the formation of sustainability as a concept and as a science.     

Supplier assessment based on corporate social responsibility criteria in Indian automotive and textile industry sectors

Mandatory disclosure of corporate social responsibility (CSR) reporting forces supply chain members to consider CSR issues in developed countries. Researchers have viewed CSR content within different themes, such as human (social), ethical and environmental perspectives. So far, in India, very little research has been done to study the impact of human issues in employment (social), ethical issues in business operations and pollution (environmental) issues at both regional and specific sector level. This paper emphasises the perspective view of supplier selection, considering CSR issues as opposed to traditional methods using conventional selection criteria such as cost, quality, delivery and service. It employs six CSR criteria such as discrimination, abuse of human rights, child labour, long working hours, unfair competition and pollution to assess small- and medium-sized suppliers who produce and deliver products to the automotive and textile industry sectors. The results of this study indicate that to prevent discrimination against pay variation, minimise cases of abuse of human rights and incidence of child labour, suppliers must put in place proper policies and procedures regarding employment contract, identification and verification records. Furthermore, to reduce unfair competition, suppliers of both automotive and textile sectors may introduce processes for investigating reports of unethical conducts and take severe disciplinary action. The suppliers of both automotive and textile sectors believe that the competitive advantage can be achieved through environmental oriented business practices. However, they differ in their approaches in attaining this objective.     

Structure of industrial or corporate sustainability programmes

The 15 years up until 2008 have seen an escalating growth in corporate or industrial sustainability programmes to a current level of about 25% of the Fortune 1000 firms. This preliminary study of corporate sustainability programmes yielded a repeatable structure of these programmes that may be unique to industry in the broader sustainability field. These corporate sustainability programmes are different from the prior corporate social responsibility programmes and also are a subset of the vast current use of the word sustainable. The corporate sustainability model is built on four pillars (business excellence, innovation, human contribution and environment) that offer important directions for long-term decision making. In-depth sustainability programme studies revealed recurring principles that reflect current industry or corporate sustainability programmes.     

制度环境变迁与中国企业社会责任路径

摘要企业社会责任是指企业在创造利润、对股东利益负责的同时,还应承担对员工、社会和环境的责任,包括遵守商业道德、生产安全、职业健康、保护消费者合法权益、节约资源等.企业承担社会责任是企业为生存而适应制度环境变迁的产物.伴随着制度环境变迁,西方企业社会责任的发展经历了无意识期、启蒙期和成熟期三个阶段.建国以来,中国企业的制度环境经历计划经济体制和向市场经济体制转型时期,均出现了企业承担社会责任功能的“失范”,即计划经济时期的“企业办社会”和向市场经济转型时期下的凸显“经济人本性”.当前,企韭利益与社会利益矛盾的凸显和社会公平公正期望的提升,使企业社会责任问题在中国变得日益紧迫、上下关注.党发出了“科学发展”的号召.科学发展这一制度环境,是对中国企韭承担社会责任的期待.而中国企业社会责任的实现,则亟待制度化建设保证,即要求企业产权制度明晰化,企业社会责任法制化,企业社会责任评价体系科学化,企业社会责任信息披露制度化,企业社会责任监督主体多元化.     

What Is the Environment Doing in My Report? Analyzing the Environment-as-Stakeholder Thesis through Corpus Linguistics

This paper seeks to explore whether business organizations' claims to regard the natural environment as a stakeholder are consistent with the way in which the environment is represented in their corporate social responsibility reporting. It applies corpus linguistic methods to analyze statistical regularities and differences in the discursive construction of core stakeholders, such as customers and employees, and that of the natural environment. Results show that the representation of the environment is not characterized by the agency and capacity for engagement that characterizes other stakeholders. While organizations overtly acknowledge a duty toward the environment, the dominant lexical and grammatical patterns in which it is represented tend to obscure the organization's responsibilities and emphasize its mitigating actions instead. Although the argument for regarding the environment as a stakeholder is based on the fact that it places objective and compelling demands on our actions, we look in vain for recognition of such demands in organizational reporting.     

日本应对面源污染的法律措施

自1992年农林水产省首次提出“环境保全型农业”的概念以来,日本政府逐渐重视以农业污染为主的面源污染。此后,政府根据面源污染在各个时期的变化情况,把农业生产污染、禽畜养殖业污染、固体废物污染、高速公路和城市生活污染等方面的各种政策、目标和经济措施予以法制化,陆续出台了一系列有利于防治面源污染的法律、法规。这些法规虽然不是防治面源污染的单行性法规,但其内容具有配套性、系统性、可操作性的特点,惩戒措施也具有针对性和层次性的特点,而且经济措施与法律责任并举,客观上对防治面源污染起到了重要作用。借鉴日本的立法经验,我国防治面源污染立法应该进一步完善法律法规,明确管理部门的职责,强化法律责任,通过多种手段引导公民自觉防治面源污染.     

Systematic analysis of corporate environmental responsibility: elements,structure, function,and principles

Corporate Environmental Responsibility (CER) is the subsystem of Corporate Social Responsibility (CSR), which continues to increase prominence in the global economy. Nowadays, CER becomes more important in corporate sustainable development. Based on Carroll’s pyramid mode of CSR, this article explores the systematic feature of CER. From a systematic perspective, it sorts out its elements, structure, function, and principles of CER. And the four levels of economic, legal, ethical, and charitable structure are emphasized. With these considerations interpreted into practice, success will be achieved in potential cost savings, technological innovation, increased public acceptance, and better relations with governments.     

走向未来的一个战略问题——山东省人口、资源、环境协调发展的回顾与展望

山东是人口和资源大省,当前面临着人口、资源与环境三大问题,为了谋求经济社会持续、稳定、协调发展,要提高对人口、资源、环境三者关系再认识,将它作为复杂的巨系统进行分析、研究,并制定相应的政策和措施,各级领导必须强化人口、资源与环境意识和目标责任制,提高管理水平,以促进未来发展。     

Logic of Citizen Participation in Sustainable Development

Abstract

Sustainable development, a concept which has been built with the sustainability of economic progression as a main thrust, has been a widely preferred model to traditional developmental models. However, the real meaning of what sustainable development is and should include has been an object of debate. On the one hand, differing from traditional economic developmental models, economic progress does not necessitate the practice of ‘sustainable development’. On the other hand, current levels of science and technology are still unable to solve several problems that arise with economic development. Sustainable development has transferred the responsibility of environmental destruction to that of developing countries. Lastly, instead of utilizing the best technology and leadership into formulating excellent environmental- protection policies, it is more important to create widespread awareness to the public on the need to protect the environment and thereby engage their participation in decision-making to actually realize what is truly ‘sustainable development’.     

日本企业环境经营评价方法与实践

近年来,随着各国政府对环境问题的日益重视及循环经济、低碳社会的迅速发展,环境经营理念已逐步为国际各大企业所重视,并开始付诸实施。而如何评价企业的环境经营行为,如何通过科学评价进一步促进企业环保业务的全面开展,已经成为亟待解决的实际问题。日本是最早提出企业环境经营理念并付诸实践的国家,本文对日本现行的企业环境经营评价方式与方法进行梳理,并通过案例分析,为我国企业环境经营评价体系的建立提供参考。     

Conservatism vs. conservationism: differential influences of social identities on beliefs about fracking

ABSTRACT

Although recent expansions in hydraulic fracking operations across the United States have led to greater news coverage and attention from the public, overall understanding remains fairly low. For some, relevant social identities, including environmental or political, may provide a short cut to becoming informed about fracking, or to determining what they believe about it and how that influences their positions on fracking policies. Social identity influence frameworks provide an approach to understanding the relationships between belief and identity, which this study investigates through its affiliational and attitudinal components. National survey data are used to model pathways from environmental and political identities to beliefs about risks associated with fracking. Environmental attitudes significantly predicted belief that fracking has health risks, and mediated a relationship from environmental group affiliation, but environmental information was not significant. Ideology had direct and indirect effects, through partisan media use, while partisanship had direct effects on beliefs about environmental risks.     

The Country,the City,and the Corporation: Rio Tinto Kennecott and the Materiality of Corporate Rhetoric

Contributing to extant discourses about corporate environmental advocacy, this paper argues that corporations can embed discursive rhetorical strategies in material places and spaces. This argument contributes to environmental communication by bridging divisions between discursive and materialist approaches to corporate rhetoric. Corporate materiality is realized in the study of Rio Tinto Kennecott (RTK) at places of corporate community where RTK enunciates a dominant environmental discourse about the necessity of the Bingham Canyon Mine through strategies such as the technological shell game, the hypocrite's trap, and corporate heterotopia, which are made manifest materially alongside cultural values such as epistemic trust, technological progress, community, and home. Using participatory critical rhetoric as a methodology, I analyse RTK's material rhetoric at the Natural History Museum of Utah, the Rio Tinto Soccer Stadium, and the Daybreak suburban community. This case study reveals that corporations are assemblages that assert many different, and sometimes competing, arguments that can deflect environmental criticism, materially.     

环保型中小企业借贷环境分析

在经济多元发展的新历史阶段,环保型中小型企业作为正在蓬勃发展和活跃市场的重要经济个体,可以优化产业经济结构,推动循环经济发展.本文从软信息与关系型借贷研究入手,针对目前环保型中小企业财务信息不甚清晰、抵抗外界经济冲击能力有限和融资渠道特殊等特点,建立博弈模型,深入分析完全信息和不完全信息条件下,小额贷款公司与环保型中小企业客户之间的借贷关系.通过整体构建基于软信息特征的制度化信用风险控制准则,最终达到合理满足环保型中小企业激增的特殊融资需求.研究结果表明:以关系型借贷理论为依托,为满足各自的市场需求和利益保障,需要充分考虑环保型中小企业贷款客户的各类软信息,建立符合软信息时效性的信贷流程,决策权相对集中的组织结构和面向软信息收集的正向激励机制,从而实现对环保型中小企业客户贷款信用风险的有效控制,最终达到完善区域信用环境、支持中小企业发展和活跃社会主义市场经济的多重目标.     

基于价值创造的环境管理理论研究

环境问题已经成为当今重要课题,企业是环境问题的产生与解决方案的重要参与者,环境管理并不意味着企业的经济效益的下降,或者说企业价值的降低。基于价值创造的环境管理理论告诉我们,环境绩效可以增加财务绩效,环境的投入可以创造价值。当企业认识到环境问题的经济价值的时候,有助于企业加强环境管理,实现环境与财务的双赢。     

Issue Cycles in Corporate Sustainability Reporting: A Longitudinal Study

Issue cycles in media reporting and in the coverage of environmental news in particular have been studied since the 1970s. This study seeks to extend existing theory on issue-attention lifecycles from the news-media domain to the corporate domain by exploring how companies operationalize environmental sustainability over time. Using computer-assisted text analysis, this study investigates 744 corporate environmental reports in a 10-year longitudinal design in order to study how the attention that companies pay to a set of 13 environmental issues shifts over this period. The results indicate discernible issue cycles for almost all of the issues studied. Some issues are in a phase of heightened awareness, others in a punctuated equilibrium following specific events, and even others in a phase of decline. The issue cycles identified suggest that companies pursue their environmental strategies consistently, but shift attention to particular issues as a response to high-profile environmental events. Policy-makers therefore need to be aware of the slowness of changes in corporate environmental strategies.