Most recent papers:

• Examining the Moderating Role of Institutional Quality in the Financial Inclusion‐Environmental Sustainability Nexus: Evidence From Sub‐Saharan Africa.
  Andrews Salakpi, Kwame Mireku, Daniel Domeher.
  Corporate Social Responsibility and Environmental Management. yesterday
  ["Corporate Social Responsibility and Environmental Management, EarlyView. ", "\nABSTRACT\nThis study examines the relationship between financial inclusion and environmental sustainability in Sub‐Saharan Africa, with emphasis on the moderating role of institutional quality. Using annual panel data from 47 Sub‐Saharan African countries spanning 1995–2022, we employ a two‐step System Generalised Method of Moments (GMM) estimator to account for dynamic persistence, potential endogeneity, and unobserved heterogeneity. Financial inclusion is operationalised as a composite index constructed through a two‐stage Principal Component Analysis (PCA) across three dimensions. In contrast, institutional quality is similarly constructed via PCA from six World Governance Indicators. Results suggest that financial inclusion is positively and significantly associated with environmental sustainability, and that this association is stronger in the presence of higher institutional quality. Disaggregated analysis across the three dimensions of financial inclusion reveals that these associations hold across access, usage, and quality, though with varying magnitudes. These findings are consistent with theoretical transmission mechanisms operating at the household, firm, and institutional levels. The results carry implications for policy design in Sub‐Saharan Africa, suggesting that financial inclusion programmes may be more environmentally effective when accompanied by institutional reforms that strengthen governance, regulatory capacity, and accountability.\n"]

  May 09, 2026   doi: 10.1002/csr.70660   open full text
• The Influence of Ethical Ideologies on Corporate Social Performance in Small and Medium‐Sized Enterprises in the United Kingdom.
  Sarah Mohammad Suleiman Alsyoof, Vasa László, Tamás Sneider.
  Corporate Social Responsibility and Environmental Management. 2 days ago
  ["Corporate Social Responsibility and Environmental Management, EarlyView. ", "\nABSTRACT\nResearch addressing the microfoundations of corporate social performance (CSP) in small and medium‐sized enterprises (SMEs) remains sparse. This paper aims to investigate how SME managers' ethical ideology affects CSP and examines the mediating role of their CSR orientation (CSRO): economic, legal, ethical, and philanthropic. Data were collected from 239 SME managers in the United Kingdom via survey and analyzed using regression and structural equation modeling. Findings show that idealism positively affects CSP, with philanthropic CSRO partially mediating this relationship. It also positively impacts all CSRO types. Relativism does not influence CSP but positively relates to economic CSRO. This paper is the first to integrate idealism, relativism, multiple CSRO types, and CSP into a unified model, providing insights into their interactions. It expands knowledge of CSP's personal drivers and offers guidance for educators, policymakers, and managers seeking to foster CSP.\n"]

  May 08, 2026   doi: 10.1002/csr.70658   open full text
• Omnibus I and the Challenges of Sustainability Reporting in the EU.
  Aleksandra Stanek‐Kowalczyk, Justyna Szumniak‐Samolej.
  Corporate Social Responsibility and Environmental Management. 2 days ago
  ["Corporate Social Responsibility and Environmental Management, EarlyView. ", "\nABSTRACT\nThis article examines anticipated changes in ESG reporting in the European Union and the associated challenges for enterprises, based on insights from market practitioners and academic experts. A two‐stage survey was conducted: first in October 2024, when the CSRD Directive was in force, and again in April 2025, following the announcement of the Omnibus I simplification package. The findings highlight a shift in expectations. Respondents foresee increased legislative simplification, greater standardization, and reduced reporting obligations. At the same time, they anticipate a decline in the importance of ESG‐related expertise, limited improvement in report quality, and continuing challenges in managing sustainability issues. Practitioners in particular report rising uncertainty driven by regulatory instability, while concerns about reporting costs appear less pressing. This study provides, to the authors' knowledge, the first comparative analysis of ESG reporting expectations before and after Omnibus I. It offers an initial contribution to evaluating the effectiveness of EU regulatory changes and their communication.\n"]

  May 08, 2026   doi: 10.1002/csr.70610   open full text
• Corporate Governance Mechanisms and ESG Disclosure Quality: The Moderating Role of Audit Committee Independence in an Emerging Market.
  Desmond Bayong.
  Corporate Social Responsibility and Environmental Management. 2 days ago
  ["Corporate Social Responsibility and Environmental Management, EarlyView. ", "\nABSTRACT\nConcerns about the credibility and consistency of environmental, social, and governance (ESG) disclosures remain particularly pronounced in emerging markets where sustainability reporting frameworks and external enforcement mechanisms are still evolving. This study examines whether internal corporate governance mechanisms specifically board size, board independence, board gender diversity, and CEO duality affect ESG disclosure quality (ESGDQ), and whether audit committee independence moderates these relationships. The analysis focuses on non‐financial firms listed on the Ghana Stock Exchange over the period 2000–2023. Using an unbalanced panel dataset and applying robust econometric techniques, including dynamic generalized method of moments (GMM) and instrumental variable two‐stage least squares (IV‐2SLS), the study addresses potential endogeneity and firm‐level heterogeneity. The results show that board size, board independence, and board gender diversity are positively associated with ESG disclosure quality, while CEO duality is negatively related to disclosure outcomes. The findings further indicate that audit committee independence strengthens the relationship between governance mechanisms and ESGDQ, suggesting that effective oversight structures enhance the credibility and comprehensiveness of sustainability reporting. Empirically, the study provides evidence on the governance determinants of ESG disclosure quality in the context of an emerging capital market. The results are interpreted through the lenses of agency, stakeholder, and legitimacy theories, illustrating how internal governance arrangements may shape disclosure practices where formal regulatory enforcement remains limited. These findings highlight the importance of strengthening board oversight and audit committee independence to improve ESG transparency and accountability.\n"]

  May 08, 2026   doi: 10.1002/csr.70651   open full text
• Readiness and Maturity for a Smart Circular Economy to Enhance Sustainability Performance: A Multidimensional Framework for the Hospitality Sector.
  Rafael Mora‐Contreras, Paz Morer‐Camo, Marta Ormazabal, Carmen Jaca, Maria Isabel Rodriguez‐Ferradas, María Jesús Álvarez.
  Corporate Social Responsibility and Environmental Management. 2 days ago
  ["Corporate Social Responsibility and Environmental Management, EarlyView. ", "\nABSTRACT\nResearch on readiness and maturity for the smart circular economy (SCE) remains fragmented, especially in the hospitality sector. This study develops a multidimensional framework that integrates the principles of the circular economy, Industry 4.0, and sustainability performance in the context of tourist accommodations. To this end, a systematic literature review and the Delphi method were used to unveil and validate the key dimensions and sub‐dimensions that enable the assessment of SCE readiness and maturity in the sector. The panel of experts that completed all Delphi rounds consisted of 19 participants from the hospitality sector and related institutions, representing seven countries across three continents, with the aim of moving towards a broader and more robust consensus. As a result, the study presents a novel framework that includes 14 dimensions and 66 sub‐dimensions essential for assessing the level of implementation of the SCE at three levels: organizational, interorganizational, and ecosystem.\n"]

  May 08, 2026   doi: 10.1002/csr.70650   open full text
• Green Human Resource Management and Sustainable Development: A Systematic Review and Integrated Multi‐Level Framework.
  K. G. Priyashantha, M. T. Thedushika De Silva, Prinka Dogra.
  Corporate Social Responsibility and Environmental Management. 2 days ago
  ["Corporate Social Responsibility and Environmental Management, EarlyView. ", "\nABSTRACT\nGreen human resource management (GHRM) is increasingly recognized as a strategic mechanism through which organisations contribute to sustainable development and environmental performance. However, existing empirical evidence remains fragmented across practices, outcomes, and contextual contingencies. Using the preferred reporting items for systematic reviews and meta‐analyses (PRISMA) guidelines, this systematic literature review synthesizes 125 quantitative empirical GHRM studies published between 2014 and 2025, retrieved from Scopus and Web of Science. Bibliometric mapping (R–Biblioshiny and VOSviewer), complemented by thematic coding, the review identified five themes: (1) individual‐ and organisational‐level antecedents of GHRM adoption; (2) employee‐ and organisational‐level outcomes (e.g., pro‐environmental behaviour, green creativity, and environmental/financial performance); (3) individual boundary conditions (e.g., green values, knowledge, and demographics); (4) organisational boundary conditions (e.g., leadership, culture, environmental strategy, and resource commitment); and (5) emerging multi‐level pathways through which employee outcomes aggregate into organisational environmental performance. The review highlights the dominance of cross‐sectional survey designs in GHRM research, with limited longitudinal, multi‐source, or multi‐level testing. Building on cross‐level interactions and ecosystem logics, the study develops an integrated framework and nine propositions that explain how and under what conditions GHRM contributes to sustainability outcomes. This review also presents implications for theory, practice, and future research to advance GHRM as a lever for organisational sustainability.\n"]

  May 08, 2026   doi: 10.1002/csr.70647   open full text
• Examining Psychological and Environmental Determinants of Food Waste Reduction at Festivals Using an Integrated Theoretical Model.
  Yang Liu, Kazumitsu Minamikawa.
  Corporate Social Responsibility and Environmental Management. 2 days ago
  ["Corporate Social Responsibility and Environmental Management, EarlyView. ", "\nABSTRACT\nBased on the Norm Activation Model (NAM) and Social Cognitive Theory (SCT), this study examines the psychological and environmental factors influencing Food Waste (FW) reduction at festivals. Specifically, this study analyzes the direct and indirect effects of responsibility, self‐efficacy, subjective norms (Descriptive and Injunctive Norms), awareness of consequences (financial and social concerns), Personal Norms (PN), and festival experience in influencing FW intention. A quantitative research design was used, and data were collected in the form of a self‐report questionnaire with 387 Chinese tourists and analyzed using PLS‐SEM. The findings show that the most important factor influencing the intentions to reduce waste could be financial concerns (p = 0.001) rather than social concerns (p = 0.180). Moreover, PN fully mediates descriptive norms (peer behavior) (p = 0.001) and partially mediates ascribed responsibility (p = 0.001 for indirect effect; p = 0.016 for direct path to PN). More importantly, the festival experience serves as an important mediator and partially mediates two constructs separately, such as financial concerns as well as descriptive norms (peer behavior). This study provides a new proposed model by discussing experience‐based moral obligation and the influences of economic concerns and peer behavior in festive settings, enriching the SCT and NAM framework. Based on the findings, the study recommended that festival organizers and policymakers prioritize functional logistics, standardized small portions, and optimized bin proximity, also implementing initiatives for promoting responsible behaviors of peer groups to ensure waste reduction becomes a rational choice among consumers.\n"]

  May 08, 2026   doi: 10.1002/csr.70655   open full text
• Food Waste in Commercial and Institutional Catering: A Case From Lithuania.
  Ovidija Eicaite, Tomas Balezentis.
  Corporate Social Responsibility and Environmental Management. 3 days ago
  ["Corporate Social Responsibility and Environmental Management, EarlyView. ", "\nABSTRACT\nFood waste in the food service sector represents a significant sustainability challenge. However, empirical evidence that differentiates food waste across operational stages of the catering process and combines quantitative measurement with analysis of contributing factors and prevention initiatives remains limited. This study examines food waste across institutional and commercial catering establishments in Lithuania (n = 184), using a combined survey and one‐week diary‐based measurement approach. It quantifies food waste and investigates the factors contributing to kitchen and serving waste, the types of food most frequently left on plates, and the prevention practices implemented. The findings reveal substantial variation in food waste levels across catering types. Among institutional caterers, the highest level was observed in care facilities for the elderly, where food waste amounted to 13.1% of food prepared, whereas institutions for adults with disabilities and foster care facilities for children reported the lowest levels, at 3.5% and 3.9%, respectively. In the commercial sector, restaurants and cafeterias reported similar food waste levels (6.5% and 6.8%), both higher than in hotel restaurants (4.7%). Across all settings, plate waste accounted for the largest share of total food waste (40%–83%), consisting mainly of side dishes, salads and vegetables, and bread and bakery products. Spoilage and loss of freshness were the primary contributors to kitchen waste, while overproduction predominated in serving waste. Most prevention measures were concentrated in the pre‐kitchen and kitchen stages, whereas measures targeting post‐kitchen stages were less common. This suggests a misalignment between the stages at which the largest amounts of food waste arise and those at which managerial interventions are primarily focused. The findings highlight the importance of systematic food waste monitoring, clearer accountability across operational stages, and greater attention to service‐stage practices and consumer‐oriented measures. The study therefore contributes to research on environmental management and, more broadly, to discussions of corporate social responsibility by providing empirical insights into the generation and management of food waste in heterogeneous catering systems.\n"]

  May 07, 2026   doi: 10.1002/csr.70653   open full text
• Board Networks and Corporate Transparency: How Independent Director Centrality Drives ESG Disclosure Quality.
  Xin Huangfu.
  Corporate Social Responsibility and Environmental Management. 4 days ago
  ["Corporate Social Responsibility and Environmental Management, EarlyView. ", "\nABSTRACT\nThis study explores how independent director network centrality influences ESG disclosure quality and how this relationship is shaped by market competition and media attention. Based on a panel dataset of S&P 500 firms for the period 2015–2023, our results highlight that independent director network centrality is positively associated with ESG disclosure quality. This effect is significantly strengthened in more competitive industries and among firms receiving greater media attention. Heterogeneity analyses further reveal that the network effect is more pronounced in non‐family firms, larger firms, ESG‐sensitive industries, and highly regulated sectors. Our findings highlight the interconnectedness of board governance attributes, suggesting that a more comprehensive understanding of ESG disclosure outcomes may require examining director characteristics in conjunction with broader governance contexts. These findings will help nomination committees, institutional investors, and regulators refine governance recommendations and assist firms in developing effective strategies regarding board composition, director network positioning, and ESG oversight capacity.\n"]

  May 06, 2026   doi: 10.1002/csr.70661   open full text
• Achieving Net‐Zero Through AI‐Enabled Dynamic Capability and Green Servitization in Chinese Furniture Manufacturing Industry.
  Jinguo Li.
  Corporate Social Responsibility and Environmental Management. 5 days ago
  ["Corporate Social Responsibility and Environmental Management, EarlyView. ", "\nABSTRACT\nThis study investigates the role of AI‐enabled capabilities, green servant leadership, and Industry 4.0 technologies in promoting green servitization and, ultimately, net‐zero results in the Chinese furniture manufacturing industry, while evaluating the moderating influence of transformative capacity on this pathway. This study uses the sample of 313 workers in environmentally certified Chinese furniture companies. Partial least squares structural equation modeling (PLS‐SEM) was used to test the higher‐order model and hypothesized relationships between constructs. The findings confirm that AI‐powered dynamic capabilities, green servant leadership, and Industry 4.0 adoption are very effective in promoting green servitization. Green servitization significantly predicts net‐zero production and fully mediates the impacts of all three antecedents on net‐zero manufacturing. Transformative capacity exerts both a direct effect and a reinforcing moderating effect, strengthening the green servitization and net‐zero production relationship. This indicates that the success of firms in converting green strategies into carbon reduction outcomes is strongly associated with adaptive capability. Managers and policymakers adopting carbon neutrality should combine digital technologies with service‐oriented sustainability models and promote green leadership, accelerate Industry 4.0 adoption, and develop transformative capabilities to speed up the process of transition toward carbon neutrality. The research contributes to literature by creating and testing a higher‐order sustainability transformation model that discovers how AI‐driven servitization can help companies to achieve net‐zero production using dynamic capabilities and readiness within the organization. Focusing on China's furniture industry, the research provides novel theoretical insights and contextualized evidence for emerging markets' sustainability transition.\n"]

  May 05, 2026   doi: 10.1002/csr.70649   open full text
• Corporate Social Responsibility, Eco‐Finance, and Circular Supply Chain Performance: The Role of Green Innovation and Circular Supply Chain Adoption in China's Sports Industry.
  Hongxing Yang, Di Yang, Anvar Absamatov.
  Corporate Social Responsibility and Environmental Management. 5 days ago
  ["Corporate Social Responsibility and Environmental Management, EarlyView. ", "\nABSTRACT\nThe demand of the climate agenda and 2060 China's carbon‐neutrality target need firms to enhance environmental sustainability in their economic performance. This research determines the relationship between corporate social responsibility (CSR) and eco‐finance and their impact on circular supply chain performance (CSCP) from green innovation (GI) and circular supply chain adoption (CSCA) between Chinese sports‐goods companies. This study has used resource‐based theory and stakeholder theory; a serial mediation framework is being developed for explaining how ethical and financial commitments translate into operational capabilities and outcomes of performance. By using time‐lagged survey data from 376 firms and analysis performed through PLS‐SEM, the outcomes show that CSR and eco‐finance significantly promote green innovation (GI) that in turn facilitates the circular supply chain adoption and increases CSCP. The outcomes further show that these relationships are indirect, operating through sequential mediating mechanisms rather than direct effects. This study practically highlights the sports‐good companies in China that should strategically integrate CSR initiatives with eco‐financial investments for strengthening green innovation capabilities and accelerating circular supply chain adoption. The policy‐makers could also support this transition with the promotion of green financing instruments and sustainability‐driven regulations tailored for the sports industry. By linking the sustainability commitments with capability development, this study would provide actionable insights for the advancement of circular economy practices in the sports sector of China.\n"]

  May 05, 2026   doi: 10.1002/csr.70640   open full text
• Promoting Sustainability in Healthcare: Unraveling the Mechanism of Diversity's Impact in the Pharmaceutical Sector.
  Ruixin Su, Jianguo Du, Si Li.
  Corporate Social Responsibility and Environmental Management. 6 days ago
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 3, Page 3109-3124, May 2026. ", "\nABSTRACT\nAlthough research on sustainability in the healthcare sector is growing, limited attention has been paid to how pharmaceutical companies can be motivated to engage more actively in achieving net‐zero healthcare goals. This study argues that the breadth of directors' experiences—across educational, industrial, and organizational domains—can serve as a catalyst for prioritizing environmental strategies. Employing a sample of publicly listed Chinese pharmaceutical firms from 2007 to 2023, we substantiate the affirmative influence of board experiential diversity on corporate environmental strategy. Furthermore, CEO power, particularly CEOs' environmental expertise, strengthens firms' commitment to environmental initiatives. We also show that boards in non‐state‐owned enterprises located in economically advanced regions play a more influential role in environmental decision‐making. By highlighting the role of board experiential diversity, this study contributes to the Upper Echelons Theory literature and offers new insights into governance‐driven sustainability in the pharmaceutical sector.\n"]

  May 04, 2026   doi: 10.1002/csr.70302   open full text
• Sustainability, Green Human Resource Management and Work‐Life Balance: An Integrated Bibliometric Review Approach.
  Babin Dhas Devadhasan, Ashulekha Gupta, Remya Lathabhavan, Veethika Gupta, Priya Bijalwan.
  Corporate Social Responsibility and Environmental Management. 6 days ago
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 3, Page 3411-3423, May 2026. ", "\nABSTRACT\nWork‐life balance has become a key concern in modern workplaces, affecting both employee well‐being and long‐term organizational success. This study presents a comprehensive bibliometric review of work‐life balance and sustainable human resource management by analyzing scholarly literature from the Scopus and Web of Science databases between 2014 and 2023. Following the PRISMA protocol, 829 relevant articles were identified and analyzed using VOS viewer for co‐authorship networks, keyword co‐occurrences, and thematic cluster mapping. The analysis reveals publication trends, leading authors, and evolving research themes, highlighting the integration of sustainable HRM and employee well‐being practices. The findings demonstrate growing academic attention toward aligning HR strategies with sustainability and work‐life balance, offering a foundation for future interdisciplinary research and organizational policy development. This study offers fresh insights into how sustainable human resource management can improve employee satisfaction, productivity, and loyalty. It contributes to the ongoing conversation by mapping the research landscape and providing a strong foundation for future studies aimed at building a more sustainable and supportive workforce.\n"]

  May 04, 2026   doi: 10.1002/csr.70333   open full text
• A Possible Way in “Doing Well” and “Doing Better”: A Systematic Literature Review on Benefit Corporations.
  Clara Benfante, Luigi Casappa, Veronica Tibiletti.
  Corporate Social Responsibility and Environmental Management. 6 days ago
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 3, Page 3801-3818, May 2026. ", "\nABSTRACT\nThis study reviews scientific papers on benefit corporations to analyse the current literature concerning these organisations. It aims to evaluate the extent to which this model has been studied, identify existing gaps, and suggest directions for future research. To address the research questions and meet the research aims, a Systematic Literature Review was conducted in accordance with the PRISMA guidelines. Multiple databases were used to select 91 articles published between 2012 and 2024. The analysis shows that benefit corporations are gradually expanding across countries and gaining increasing legal recognition. However, existing gaps (particularly in impact and reporting practices, stakeholder engagement approaches, performance, and governance structures) require further investigation and leave scope for future research. This study provides a clear overview of current knowledge on benefit corporations and offers practical implications for both benefit corporations and policymakers.\n"]

  May 04, 2026   doi: 10.1002/csr.70356   open full text
• Understanding Karoshi: A Bibliometric Analysis and Systematic Review of Evidence From 1997 to 2024.
  Siu Shing Man, Zhenming Yu, Yingwei Chen, Alan Hoi Shou Chan, Yubin Xie.
  Corporate Social Responsibility and Environmental Management. 6 days ago
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 3, Page 4014-4035, May 2026. ", "\nABSTRACT\nKaroshi has become a critical global occupational health and safety concern. This study aimed to analyse Karoshi research through a bibliometric analysis and systematic review using Web of Science and Scopus as data sources. A bibliometric analysis of 324 papers published from 1997 to 2024 was conducted. Subsequently, 83 articles were chosen for the systematic review. Results showed that personal (workaholism, lifestyle habits and preexisting health conditions), organisational (work demands, corporate culture and management practices) and social factors (national culture, economic pressure and labour policies) were related to the occurrence of Karoshi. Accordingly, a theoretical framework involving these factors was proposed to explain Karoshi. Moreover, overwork notably affects employees' physical, mental health and life quality pre‐Karoshi. Most existing studies used questionnaire‐based methods, which may be subject to recall bias, potentially affecting the accuracy of the findings. This study provided a basis for future research and policies to mitigate Karoshi risks.\n"]

  May 04, 2026   doi: 10.1002/csr.70370   open full text
• Do Green Finance, Green Insurance, and Renewable Energy Really Matter for Sustainability?
  Ines Belgacem, Nesrine Gafsi, Diego Mazzitelli, Slimane Ed‐Dafali.
  Corporate Social Responsibility and Environmental Management. 6 days ago
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 3, Page 4174-4188, May 2026. ", "\nABSTRACT\nThe accelerating global commitment to addressing climate change underscores the pivotal role of green finance, green insurance, and renewable energy in promoting environmental sustainability. This study investigates how these instruments influence carbon emissions in Saudi Arabia, based on a balanced panel of listed insurance firms covering the period 2010–2022. Using advanced econometric estimators, Fully Modified Ordinary Least Squares, Dynamic Ordinary Least Squares, and the Autoregressive Distributed Lag model, the results reveal that green finance and renewable energy significantly contribute to the reduction of carbon emissions, confirming their vital role in the transition toward a low‐carbon economy. In contrast, green insurance shows an insignificant relationship with environmental outcomes, reflecting its early stage of development and the absence of a robust regulatory framework linking insurance practices to environmental performance. The study makes a novel contribution by jointly examining green finance, green insurance, and renewable energy as interconnected drivers of sustainability, an approach rarely explored in emerging, oil‐dependent economies. By providing firm‐level evidence from Saudi Arabia, it extends the environmental finance literature and demonstrates how financial innovation and renewable energy adoption can jointly foster decarbonization. From a policy perspective, the findings highlight the need to strengthen regulatory frameworks for green insurance, enhance financial mechanisms that channel capital toward environmentally responsible projects, and expand renewable energy investment. These actions are essential for advancing the objectives of Saudi Vision 2030 and the Sustainable Development Goals related to clean energy and climate action, positioning the financial and insurance sectors as key enablers of the Kingdom's low‐carbon transition.\n"]

  May 04, 2026   doi: 10.1002/csr.70378   open full text
• Understanding Consumer Behaviour and the Circular Economy Transition in Sustainable Fashion: A Systematic Literature Review.
  Chiara Marinelli.
  Corporate Social Responsibility and Environmental Management. 6 days ago
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 3, Page 3626-3641, May 2026. ", "\nABSTRACT\nThe fashion industry plays a key role towards global sustainability goals, yet remains among the most sustainability‐impacting sectors. Since 2020, several disruptions—including the Covid‐19 pandemic, geopolitical instability, and ambitious sustainability policies—have dramatically reshaped how consumers interact with fashion. In response, the rapidly growing academic literature in the field calls for a coherent, updated synthesis. This systematic literature review synthesises 171 recent studies published over the last 5 years (2020–2024) on consumers and sustainable fashion. Using qualitative content analysis and pattern coding, the study identifies a five‐profile consumer typology reflecting how psychological, social, and contextual dynamics can shape consumer engagement with sustainable fashion. Results also highlight the main academic literature trends, such as the changing nature of the attitude–behaviour gap and the growing importance of digital means. The findings provide an updated framework to guide corporate strategies, enhance stakeholder engagement, and inform future research work on sustainable fashion.\n"]

  May 04, 2026   doi: 10.1002/csr.70346   open full text
• Bibliometric Analysis of Technological Innovation in Renewable Energy in the Transport and Logistics Sector.
  Yui‐yip Lau, Qiong Chen, Leila Kamalian, Mark Ching‐Pong Poo, Yang Andrew Wu.
  Corporate Social Responsibility and Environmental Management. 6 days ago
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 3, Page 3712-3724, May 2026. ", "\nABSTRACT\nThis study conducts a comprehensive bibliometric analysis of technological innovation in renewable energy for the transport and logistics sector from 1996 to 2024. Using the Web of Science database, we identify three main research phases and map key collaboration networks and technological trends. The analysis highlights the role of policy, international cooperation, and organisational partnerships in driving research and innovation. Limitations include the exclusive use of English‐language articles and potential database coverage bias. The findings offer strategic insights for policymakers, researchers, and industry stakeholders aiming to accelerate the sector's transition to sustainable energy.\n"]

  May 04, 2026   doi: 10.1002/csr.70351   open full text
• Sustainable Human Resource Management and Organizational Performance: A Systematic Literature Review on Green Human Resource Practices and Impact on Corporate Sustainability.
  Ashutosh Verma, Geetu Sharma, Neetu Mahendru.
  Corporate Social Responsibility and Environmental Management. 6 days ago
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 3, Page 3999-4013, May 2026. ", "\nABSTRACT\nGreen Human Resource Management (GHRM) plays a vital role in promoting corporate sustainability. An analysis of 70 scientific publications from 2018 to 2025, selected through a structured screening process, identifies four key GHRM practices: green recruitment and selection, green training and development, green performance management, and green rewards and compensation. These are assessed using stakeholder theory and the Ability‐Motivation‐Opportunity (AMO) framework. Businesses that use GHRM practices report productivity and cost efficiency increases of 15% to 20%, a 25% increase in employee engagement and eco‐friendly behavior, and up to 30% improvement in environmental performance. These results strengthen employer branding and organizational culture, integrating sustainability into operations and strategy. Notwithstanding these advantages, the GHRM model is not widely recognized, and factors like long‐term societal impact are still not fully recognized. The findings emphasize the need for standardized yet flexible frameworks that consider contextual factors such as managerial approaches, workplace norms, and policy environments. GHRM thus emerges as a key enabler of sustainable and resilient organizations.\n"]

  May 04, 2026   doi: 10.1002/csr.70369   open full text
• Intelligent Innovation and Circular Economy Adoption: The Mediating Role of Knowledge Integration Capability.
  Lihua Huang, Wei Zhao.
  Corporate Social Responsibility and Environmental Management. 6 days ago
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 3, Page 3069-3081, May 2026. ", "\nABSTRACT\nThe change toward circular economy (CE) has emerged as a strategic imperative for sustainable industrial transformation. Many firms are still facing substantial challenges with the implementation of designing principles, ecosystem support, and digital technologies. The research explores the relationship between circular business design (CBD), entrepreneurial ecosystem support (EES), artificial intelligence‐enabled innovation (AII), and knowledge acquisition mechanisms (KAM) and their influence on ensuring the enhancement in knowledge integration capability (KIC) of a company which consequently leads to circular economy adoption (CEA). This study examines digital circular economy maturity (DCEM) as a moderating variable that influences how far the process of knowledge integration leads to improved adoption outcomes, based on the resource‐based view, the knowledge‐based view, the dynamic capabilities theory, and the technology–organization–environment framework. This study surveyed 500 manufacturing managers from China and analyzed the survey data through the partial least squares structural equation modeling (PLS‐SEM). The outcomes show that cognitive‐based dynamic (CBD), EES, AII, and knowledge asset management (KAM) served as essential predictors for both KIC and CEA. KIC has emerged as the significant determinant of adoption behavior, mediating the effects of these antecedent factors. The findings confirm that the DCEM influences a direct and positive impact on CEA, as well as on the mediating role of KIC in facilitating adoption. To ensure the reliability of findings, a series of robustness assessments were conducted, including multicollinearity diagnostics, model fit evaluation, and bootstrapped indirect effect testing. The study overall contributes to a deeper theoretical and practical understanding of mechanisms and contextual conditions through which firms adopt circular practices through the integration of multiple theoretical perspectives, while also offering strategic insights for policy makers and managers aiming to accelerate digitally driven circular evolutions.\n"]

  May 04, 2026   doi: 10.1002/csr.70283   open full text
• Board Diversity and Corporate Social Responsibility: Evidence From Emerging Markets.
  Alaa Abu Mallouh, Amer Almajali, May H. Hammad.
  Corporate Social Responsibility and Environmental Management. 6 days ago
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 3, Page 3082-3108, May 2026. ", "\nABSTRACT\nThis study investigates the impact of board diversity on corporate social responsibility (CSR) performance in publicly listed financial firms in Jordan and Saudi Arabia over the period 2014–2021. Drawing on a hand‐collected panel dataset and a comprehensive CSR disclosure index consisting of 18 items, the analysis employs the system generalized method of moments (GMM) to address potential endogeneity concerns and ensure robust estimation. The findings reveal that in Jordan, board diversity—captured by the proportion of female, highly educated, and independent directors, as well as board size—is positively and significantly associated with CSR performance. In Saudi Arabia, similar diversity dimensions also enhance CSR outcomes, although the proportion of independent directors shows a negative and statistically significant effect. On average, Jordanian and Saudi firms disclosed 33.9% and 38.7% of CSR information, respectively, with only marginal improvement over time. These results highlight the important role of board composition in promoting CSR engagement and provide valuable insights for policymakers seeking to strengthen corporate governance and sustainability practices in emerging Arab markets.\n"]

  May 04, 2026   doi: 10.1002/csr.70285   open full text
• Stakeholder Engagement and SDG Implementation: Driving Environmental Performance in European Public Companies.
  Mercedes Gil‐Lamata, María Pilar Latorre‐Martínez.
  Corporate Social Responsibility and Environmental Management. 6 days ago
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 3, Page 3325-3339, May 2026. ", "\nABSTRACT\nEnvironmental preservation has emerged as a critical imperative in the global business agenda. Corporations now recognize the imperative of integrating a dedicated commitment to the natural environment as a strategic necessity in their competitive endeavors. However, the complex interplay between stakeholder engagement, sustainable development goals (SDGs) and environmental performance (EP) remains underexplored. In addressing this knowledge gap, our study contributes to stakeholder theory through a comprehensive analysis of the influence of stakeholder engagement and SDGs on EP. Using panel data analysis on a cross‐country sample of 1460 European public companies from 2017 to 2021, we find that both stakeholder engagement and commitment to SDGs—particularly Goals 7 (affordable and clean energy) and 12 (responsible consumption and production)—significantly enhance corporate EP. Our findings contribute to stakeholder theory by revealing the mechanisms through which stakeholder integration and SDG alignment shape environmental strategies.\n"]

  May 04, 2026   doi: 10.1002/csr.70327   open full text
• Environmental Dynamism and Supply Chain Responsiveness Nexus: Do Organisational Improvisation and Supply Chain Orientation Matter?
  Alexander Otchere Fianko, Meshach Awuah‐Gyawu, Matthew Quayson, Simplice A. Asongu.
  Corporate Social Responsibility and Environmental Management. 6 days ago
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 3, Page 3762-3785, May 2026. ", "\nABSTRACT\nThe crucial role of environmental dynamism (ED) in achieving supply chain responsiveness (SCR) has become a controversial topic in extant literature. However, despite several empirical studies on environmental dynamism and supply chain responsiveness, inconsistent findings and underexplored areas leave supply chain managers less informed about how environmental dynamism contributes to supply chain responsiveness. Also, prior research on environmental dynamism has applied various theories individually or simultaneously, but they may not capture the complexity in their relationships. Drawing on the structure–conduct–performance and contingency theories, this study proposes a moderated mediation model to examine the effects of environmental dynamism on supply chain responsiveness. This study further explores the mediating role of organisational improvisation (OI) and the moderating effect of supply chain orientation (SCO). This study employed a structured survey to gather cross‐sectional data from 335 supply chain partners of Ghanaian firms. The study employed symmetric covariance‐based structural equation modelling (CB‐SEM), SPSS (Version 25) for Ordinary Least Squares (OLS) regression, Andy Hayes' PROCESS Macro (Version 3.3), and asymmetric fuzzy‐set qualitative comparative analysis (fsQCA) to analyse the data. The findings reveal that environmental dynamism affects supply chain responsiveness, and the effect improves when organisational improvisation mediates the relationship. Furthermore, the relationship changes under varying conditions of supply chain orientation, such that the higher the supply chain orientation, the higher the positive relationship between environmental dynamism and supply chain responsiveness via organisational improvisation. This study recommends that managers in dynamic environments should have a supply chain orientation to recruit creative individuals capable of devising strategies to utilise organisational resources to respond to dynamic environmental conditions, particularly in response to market needs and opportunities.\n"]

  May 04, 2026   doi: 10.1002/csr.70354   open full text
• How to Mitigate the Impact of ESG on Beta: The Hidden Power of Internal Controls.
  Emanuele Di Ventura, Giacomo Gotti, Carla Morrone, Riccardo Savio.
  Corporate Social Responsibility and Environmental Management. 6 days ago
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 3, Page 3737-3761, May 2026. ", "\nABSTRACT\nAmong the various literature streams, the impact of Environmental, Social and Governance (ESG) on company's value drivers has raised importance from both stakeholders' and shareholders' perspectives. In this context, the systematic risk component (CAPM's beta) emerges as a critical factor that needs to be deeply analyzed, taking into account ESG. Since the relationship between ESG and the systematic risk is largely controversial, this study aims to explore this latter by also considering the moderating role played by two types of internal controls: the audit committee independence and the ESG‐related executive compensation. To reach the target, an analysis on a sample of 200 non‐financial European listed companies observed from 2015 to 2023 has been performed with a fixed effects estimator and random forest. Findings reveal an inverted U‐shaped relationship between ESG score and beta as well as a moderating role played by the internal controls, providing several theoretical and practical contributions.\n"]

  May 04, 2026   doi: 10.1002/csr.70353   open full text
• Beyond the Stay: The Power of CSR in Building Hotel Loyalty and Return Visits.
  Mohammadsadegh Omidvar, Pelin Candar, Maria Palazzo, Gianpaolo Basile.
  Corporate Social Responsibility and Environmental Management. 6 days ago
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 3, Page 3683-3695, May 2026. ", "\nABSTRACT\nRecently, there has been a marked increase in interest in corporate social responsibility (CSR) among researchers, many of whom are examining its impact. A key focus of this inquiry is how a company's commitment to CSR influences consumer perceptions and behaviors. This research explores the influence of various CSR elements on brand loyalty (BL) and revisit intention (RI). For this research, data from 394 online surveys conducted with hotel customers in Antalya were utilized. The conceptual framework was evaluated using structural equation modeling. The results demonstrate that all aspects of CSR considerably and positively affect BL. Additionally, the outcomes reveal that BL has a direct and significant influence on RI. From a managerial viewpoint, the findings of this research may provide crucial insights for hotels engaged in CSR initiatives or considering such involvement. The findings indicate to hotel owners and managers that participating in CSR activities can enhance both BL and RI. Furthermore, the study highlights which CSR dimensions most significantly impact BL and RI. While CSR study has been carried out in various sectors, there remains a gap in studies pertaining to the hotel industry, and the aim of this research is to address part of this void. It also reveals an emerging trend among Turkish consumers who are increasingly expecting hotels to consider social and environmental issues.\n"]

  May 04, 2026   doi: 10.1002/csr.70349   open full text
• MZ Generation Leadership and Environmental Performance: Empirical Evidence From Korea.
  Yujin Kim.
  Corporate Social Responsibility and Environmental Management. 6 days ago
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 3, Page 3615-3625, May 2026. ", "\nABSTRACT\nThis study examines the relationship between Millennial and Gen Z (MZ) executives and corporate environmental performance, with a focus on the moderating role of industry characteristics. Using panel data from 2192 firm‐year observations of KOSPI‐ and KOSDAQ‐listed companies in South Korea from 2015 to 2023, the analysis explores the impact of the presence, number, and proportion of MZ executives on greenhouse gas emissions and energy consumption, measured relative to industry averages. The results show that firms with a higher representation of MZ executives exhibit significantly better environmental performance, particularly in terms of lower direct emissions (Scope 1) and improved energy efficiency. Furthermore, the positive effect of MZ executives is stronger in low‐tech industries, where regulatory and technological frameworks for environmental management are less developed. These findings suggest that generational diversity in top management teams plays a crucial role in advancing corporate sustainability, and that MZ executives contribute meaningfully to reducing carbon risks and promoting long‐term value creation.\n"]

  May 04, 2026   doi: 10.1002/csr.70345   open full text
• Driving Sustainability‐Oriented Innovation Through Digital Transformation: Mediating Roles of Resource Orchestration and Value Co‐Creation.
  Hongyun Tian, Godfre Yohuno, Christopher O'Brien.
  Corporate Social Responsibility and Environmental Management. 6 days ago
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 3, Page 3598-3614, May 2026. ", "\nABSTRACT\nThis research investigates how digital transformation in the context of United States manufacturing firms leads to sustainability‐oriented innovation through the mediating influence of resource orchestration and value co‐creation and the moderating influence of sustainability orientation. Based on the Dynamic Capabilities View, the study uses document‐based content analysis from the annual and sustainability reports of 94 publicly listed manufacturing companies from 2019 to 2023, resulting in 470 firm‐year observations. A coding framework was applied to compile firm‐level disclosure across the five variables of the study. Partial least squares structural equation modeling was used to examine the relationships hypothesized. The findings suggest that digital transformation has a weak, direct positive impact on sustainability‐oriented innovation but a stronger indirect impact when mediated by resource orchestration and value co‐creation. Sustainability orientation plays a significant moderating role that strengthens two out of three indirect paths to sustainability‐oriented innovation. The results suggest that combining technology with a company's internal capabilities and sustainability principles produces the greatest effects. The study has practical importance for managers and policymakers as well as theoretical importance by extending the Dynamic Capabilities View to consider sustainability orientation as a contingency for the effectiveness of sustainability‐oriented innovation.\n"]

  May 04, 2026   doi: 10.1002/csr.70344   open full text
• Boards of Directors That Transform: A Study on How Specific Architectural Components Drive ESG Performance.
  Jorge Ochaita‐Gonzalez, Jose Angel Zuñiga‐Vicente, Guus Hendriks, Diana Benito‐Osorio.
  Corporate Social Responsibility and Environmental Management. 6 days ago
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 3, Page 3523-3542, May 2026. ", "\nABSTRACT\nThis study explores the potential influence of key components of the board of directors' architecture on ESG outcomes. Specifically, we focus on the effects of demographic components (gender and cultural diversity), structural and compositional factors (size, CEO‐Chair separation, and the presence of independent/non‐executive directors), and sustainability incentives. We adopt a contextual resource perspective of board architecture, in which demographic diversity provides cognitive resources, structural features shape monitoring capacity, and sustainability incentives serve as a mechanism to align the directors' interests with sustainability. In this vein, we put forward several hypotheses based on various theoretical lenses used as complementary explanations within an overarching view. We test our hypotheses using data from Thomson Reuters (Refinitiv/Eikon) covering the period 2015–2022 across 20 countries. The final sample size varies from 963 to 5237 large, listed firms (i.e., between 2904 and 25,506 firm‐year observations). Our main findings are as follows: First, not all board architectural components significantly influence ESG performance, with some components (independent directors) showing weak effects and others (CEO‐Chair separation) showing non‐significant effects. Second, a firm's ESG performance significantly improves when there is a greater proportion of non‐executive directors, increased cultural diversity among board members (by nationality), and board members receiving sustainability incentives. Third, boards should aim for balanced or moderate representation on gender and size rather than extremes. Finally, our research indicates that no single approach can address all architectural issues related to boards, underscoring the need for an overarching view. We outline the key implications of our findings for managers, policymakers, and investors.\n"]

  May 04, 2026   doi: 10.1002/csr.70339   open full text
• Mapping and Innovating Business Models of Food Hubs in Short Food Supply Chains.
  Marije Renkema‐Singh, Lea Fobbe, Per Hilletofth.
  Corporate Social Responsibility and Environmental Management. 6 days ago
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 3, Page 3489-3505, May 2026. ", "\nABSTRACT\nShort food supply chains (SFSCs) offer sustainable alternatives to conventional food systems (CFSCs) but require effective intermediaries to scale and remain competitive. Food Hubs (FHs) serve this role by enhancing SFSC efficiency and market reach while upholding community‐oriented values. However, limited research has examined how FHs design and innovate their business models (BMs) that enable scaling without compromising their mission‐driven goals. This study addresses this gap through an exploratory multiple‐case analysis of six Swedish FHs using a BM framework. It provides the first comprehensive empirical investigation of FH BM components, i.e., value intention, proposition, creation and delivery, and capture, and FHs' business model innovation (BMI) strategies. The findings reveal both shared and context‐specific BM elements and propose a conceptual framework outlining the core value‐related components and BMI strategies of FHs. The study contributes to sustainable SFSC research by offering theoretical and practical insights for designing and scaling resilient, mission‐oriented intermediaries in local food systems.\n"]

  May 04, 2026   doi: 10.1002/csr.70337   open full text
• How to Reduce Environmental Impacts and Achieve Sustainability: Exploring Electric Car Adoption Through a Hybrid Approach.
  Divya Singh, Ujjwal Kanti Paul, Ranjan Chaudhuri, Sheshadri Chatterjee, Ciro Troise.
  Corporate Social Responsibility and Environmental Management. 6 days ago
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 3, Page 3468-3488, May 2026. ", "\nABSTRACT\nTo reduce negative environmental impacts, achieve sustainable development goals, meet international commitments, and support the green consumerism trend, the automotive sector has significantly increased its efforts towards the field of electric cars (ECs). The conventional transportation system reliant on fossil fuels has adversely affected human lives and the surrounding environment via carbon emissions; in this sense, the adoption of ECs is considered the optimal approach for mitigating transportation emissions. Despite the government initiatives for sustainable mobility, there is a vast disparity between the adoption of electric two and four‐wheeler passenger vehicles in several Asian countries. Considering the above, our study intends to assess the psychographic orientation of potential car buyers in India by utilising the hybrid SEM‐ANN approach. Our study draws insights from 611 heterogeneous survey responses collected from potential car buyers in India. The novelty lies in developing a conceptual model to explicitly assess different dimensions of EC adoption intentions integrating psychological and technology acceptance theories (TPB, UTAUT, DOI). The empirical research outcomes showed a significant positive influence of performance expectancy, hedonic motivation and attitude on consumers' behavioral intention to adopt EC, followed by trialability, societal influence, image, and effort expectancy, in addition to a negative impact of perceived risk. The study offers actionable insights encompassing theoretical, methodological, managerial and policy implications for promoting sustainable transportation in several markets. A synergistic endeavour of government and business would help engage prospective consumers and create an ecosystem conducive to ECs.\n"]

  May 04, 2026   doi: 10.1002/csr.70336   open full text
• Assessment of Environmental Disclosure Practices of Indian Corporate Sector Through Sustainable Development Goals.
  Meenakshi Kaparwan, Resham Goyal, R. C. Dangwal.
  Corporate Social Responsibility and Environmental Management. 6 days ago
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 3, Page 3384-3410, May 2026. ", "\nABSTRACT\nThis study assessed the contribution of Indian firms in achieving Sustainable Development Goals (SDGs), focusing on the environmental dimension (SDG 12, 13, 14, and 15). We proposed an Environmental Disclosure Index (EDI) based on the UN SDGs to understand the reporting practices of Nifty 50 companies. Using content analysis, information was extracted from 150 disclosure reports, including 69 sustainability reports, 63 integrated annual reports, and 18 ESG reports covering 3 years (2019–20 to 2021–22). The results disclose an overall performance score of 53.28% with Infosys Ltd. emerging as the best performer (89%). Sector‐wise, ‘Chemical’ performed best, while ‘Finance’ is at the lowest. Firms reported maximum efforts along “climate action” and least effort under “life below water.” ANOVA results confirmed no significant difference at the firm level but significant variance across sectors. The study contributes a unique EDI, offering insights for stakeholders and implications for policymakers to strengthen sustainable practices.\n"]

  May 04, 2026   doi: 10.1002/csr.70332   open full text
• Navigating Climate Change in Green Marketing: Consumer Response to Carbon‐Neutral Claims and Carbon‐Washing.
  Micol Batelli, Roberta Iovino, Francesco Testa, Sara Tessitore.
  Corporate Social Responsibility and Environmental Management. 6 days ago
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 3, Page 3340-3359, May 2026. ", "\nABSTRACT\nThe escalating climate crisis has driven increased CSR and decarbonization efforts. However, ambiguous or unsubstantiated carbon claims—known as carbon‐washing—pose significant barriers to the adoption of low‐carbon products. This study examines the effects of disclosing emissions transparency along the value chain and substantiating explicit carbon‐neutral claims, as outlined in forthcoming European directives. Across three experimental studies with 1593 Italian consumers (aged 18–70), we find that both interventions reduce perceived greenwashing (PGW) and enhance purchase intentions (PIs), but only when claims are understood. Poor comprehension reverses or nullifies these benefits, as consumers often rely on heuristic reasoning, leading to superficial judgments. Preliminary explanations (PEs) improve the ability to identify carbon‐washing practices but remain insufficient to drive behavioral change. These findings emphasize the urgent need for clear, standardized and lifecycle‐based communication and ongoing educational initiatives to empower consumers' decisions and foster a low‐carbon economy.\n"]

  May 04, 2026   doi: 10.1002/csr.70329   open full text
• The Impact of Environmental Training and Gender Diversity on Environmental Performance: Evidence From Australian Firms.
  Nandana Wasantha Pathiranage, Wahed Waheduzzaman, Richard Busulwa, KN Thilini Dayarathna.
  Corporate Social Responsibility and Environmental Management. 6 days ago
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 3, Page 3786-3800, May 2026. ", "\nABSTRACT\nThis study examines the impact of environmental training on corporate environmental performance, with particular attention to the moderating role of workplace gender diversity. Using panel data from Australian Securities Exchange‐listed firms (2014–2023) and a two‐stage system Generalized Method of Moments (GMM) estimator, the analysis reveals that environmental training alone does not generate immediate improvements. Instead, positive effects of training emerge after a 1‐year lag, reflecting the time required for employee motivation and learning to translate into measurable actions, as outlined in Employee Green Behavior theory. In contrast, gender diversity, both in leadership and across the workforce, exerts a more immediate influence in reducing carbon emissions. Moreover, the interaction between training and gender diversity accelerates environmental improvements, particularly when female representation reaches the critical threshold of approximately 33%. Drawing on gender socialization theory, the study illustrates how inclusive organizational practices amplify the benefits of formal environmental training. These findings provide both practical and theoretical contributions, positioning gender diversity not only as a matter of equity but also as a strategic driver of corporate sustainability.\n"]

  May 04, 2026   doi: 10.1002/csr.70355   open full text
• Impact of Changing Business Cycles on Corporate Social Responsibility–Financial Performance Relationship.
  Uzma Amin Mir, Farooq Ahmad Shah, Purnima Singh.
  Corporate Social Responsibility and Environmental Management. 6 days ago
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 3, Page 3312-3324, May 2026. ", "\nABSTRACT\nThis paper aimed to assess the impact of the changing business cycles on the CSR–Financial Performance relation of Indian firms. For this purpose, a panel data set of 70 Indian firms listed in NIFTY‐100 for a period of 10 years, that is, 2010–2019, was employed. CSR data for this study was collected from the published reports of the firms under study. The electronic database “Capitaline” was used as the data source for the financial variables. The paper used panel data modeling to study the effect of CSR on financial performance. Also, robustness analysis was conducted to check the results across alternate specifications. The results revealed that CSR has a significant negative impact on financial performance in the expansion phases. In contrast, no significant impact was observed in the recession phases of business cycles.\n"]

  May 04, 2026   doi: 10.1002/csr.70326   open full text
• Strategic Governance for Sustainability: The Role of Internal Controls in Shaping Financial Performance Through ESG in Emerging Markets.
  Hongyu Guan, Bassam A. Ibrahim, Collins G. Ntim, Ahmed A. Elamer, Maha W. Moustafa.
  Corporate Social Responsibility and Environmental Management. 6 days ago
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 3, Page 3279-3311, May 2026. ", "\nABSTRACT\nAmid increasing global emphasis on sustainability, firms are under mounting pressure to align governance mechanisms with environmental, social, and governance (ESG) priorities. This study examines the relationships among internal control quality (ICQ), corporate sustainability (CS), and financial performance (FP) in the Chinese manufacturing sector, emphasizing the moderating role of CS. Using panel data from 226 A‐share listed manufacturing firms between 2017 and 2021, we employ both traditional econometric techniques (OLS and 2SLS) and advanced machine learning methods to enhance analytical depth. Specifically, we utilize causal forest estimation, a generalized random forest (GRF) algorithm, to uncover heterogeneous treatment effects (HTEs) across firms. Our empirical findings reveal three key insights: (1) ICQ significantly enhances CS performance; (2) CS is positively associated with FP; and (3) CS moderates and strengthens the ICQ–FP association. The causal forest results further indicate that these effects vary by firm characteristics such as size, leverage, and age, underscoring the context‐specific nature of governance–sustainability interactions. Theoretically, this study extends stakeholder theory by demonstrating how internal controls act as strategic enablers of sustainable value creation. Practically, it offers guidance for managers and policymakers on how aligning internal controls with sustainability objectives can yield superior financial outcomes, particularly in emerging economies.\n"]

  May 04, 2026   doi: 10.1002/csr.70325   open full text
• From CSR to Sustainable Performance: The Pathways of Green Supply Chain Management, Circular Economy Capability, and AI Adoption in China.
  Jianhao Zhao, Ka Yin Chau, Ziguang Dong, Kim Mee Chong, Khurshid Khudoykulov.
  Corporate Social Responsibility and Environmental Management. 6 days ago
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 3, Page 3263-3278, May 2026. ", "\nABSTRACT\nSustainable performance (SP) in manufacturing has emerged as a critical concern in emerging economies like China, where rapid industrialization raised concerns about technological innovations, environmental responsibility, and the circular economy. In this regard, the paper examines the interrelationships among corporate social responsibility (CSR), green supply chain management (GSCM), environmental innovation (EI), and circular economy capability (CEC) and SP in the automotive manufacturing industry of China and further tests the mediating effect of CEC, and the moderating effects of artificial intelligence adoption (AIA) on SP. The analyses rely on survey data collected from 630 middle and senior‐level managers working in the Chinese automotive sector. The analysis is based on partial least squares structural equation modeling (PLS‐SEM). The empirical findings suggest that CSR, GSCM, and EI have significantly strong impacts on CEC and SP, where CEC operates as a mediating process. Additionally, AIA has a direct, positive influence on SP and supports the moderation role in the relationship between CEC and SP. In this way, the study shows the integration and synergy among the organizational, operational, and digital competencies in driving sustainability performance, which offers practice‐based guidance to managers and policy makers who intend to foster sustainable development and circular operations within complex manufacturing sectors like automobiles.\n"]

  May 04, 2026   doi: 10.1002/csr.70323   open full text
• Environmental Impact of ESG Investments: Addressing the Lack of Cross‐Industry Calibration in Current ESG Ratings.
  Michael Hedegaard, Anna Maria Bracio, Dina Kusnezowa, Rodrigo Salvador.
  Corporate Social Responsibility and Environmental Management. 6 days ago
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 3, Page 3247-3262, May 2026. ", "\nABSTRACT\nInvestment funds pursuing environmentally sustainable portfolios use Environmental, Social, Governance (ESG) ratings as a basis for selection. However, ESG ratings are not standardized, and environmental ratings are scored only relative to peers within the same industry. The study introduces the Environmental Delta Score (EDS) designed to improve the assessment of environmental performance within investment funds. The EDS recalibrates traditional ESG metrics by incorporating industry group (IG) weighting, thus adding a layer of cross‐industry consideration. This is done by assigning a larger weight to IGs that have a greater environmental impact and higher potential to improve on this impact than IGs with a lower potential for improvement. We test the EDS in terms of portfolio construction and performance analysis on 11 Exchange Traded Funds (ETFs). Our data reveal an investor bias toward assets in industries with lower potential to create positive or reduce negative environmental impact. We propose a different portfolio selection with emphasis on environmentally impactful sectors. This highlights the importance of cross‐industry considerations currently still underdeveloped in the ESG landscape. The EDS thus offers a framework that can provide asset managers and investors with a tool to optimize portfolios toward better environmental performance without compromising financial returns. The EDS also offers insights for policymakers seeking to improve ESG rating frameworks and guide sustainable capital allocation.\n"]

  May 04, 2026   doi: 10.1002/csr.70318   open full text
• Sustainability and Earnings Quality: The Moderating Role of Institutional Factors.
  Juan F. Garrido Navia, Jesus Ancizar Gomez Daza, Julian Benavides, David Urbano.
  Corporate Social Responsibility and Environmental Management. 6 days ago
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 3, Page 3190-3207, May 2026. ", "\nABSTRACT\nThe objective of this paper is to examine the impact of firms' sustainability performance on earnings quality, with a particular focus on the moderating role of institutional factors in Latin American countries for the period 2012–2023. A panel data set with 390 companies was structured with information sourced from the London Stock Exchange Group (LSEG) and the Worldwide Governance Indicators. The main findings demonstrate the positive impact that the regulative dimension has on earnings quality. However, they also show lower earnings quality for those firms with better sustainability performance (normative dimension) in Latin American countries with a stronger regulatory environment. The correlation analysis conducted in this study advances the literature frontier by providing new elements on how environmental factors affect earnings quality within the institutional framework. Additionally, this research can be useful for designing policies that stimulate earnings quality in various contexts. This is the first study to connect institutions, firm‐level earnings quality, and sustainability in the most biodiverse region on Earth. Even when components of sustainability—such as governance—are studied separately, it appears that improvements in a country's regulatory quality and a company's overall governance assessment are likely to enhance the company's earnings.\n"]

  May 04, 2026   doi: 10.1002/csr.70311   open full text
• Knowledge, Coercion, and Norms: Understanding the Drivers of Environmental Corporate Social Responsibility and Green Innovation in Europe.
  Beatrice Orlando.
  Corporate Social Responsibility and Environmental Management. 6 days ago
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 3, Page 3175-3189, May 2026. ", "\nABSTRACT\nThis paper explains why firms engage in the environmental pillar of corporate social responsibility (CSR). Drawing on the knowledge‐based view (KBV) and neo‐institutional theory, we posit that environmental CSR—operationalized as green innovation—reflects consequentialist adaptation to internal capabilities (explicit knowledge) and external constraints (coercive and normative isomorphism). We analyze both real and synthetic microdata calibrated to CIS 2022 patterns for EU firms and estimate principal component analysis (PCA), logistic regression, and a structural‐equation‐style model with robustness checks (alternative rotations, split samples, multicollinearity diagnostics). Our findings show that coercive isomorphism is the strongest correlate of green innovation, followed by explicit knowledge and normative pressures. The study reframes environmental CSR as a knowledge‐enabled response to credible institutional constraints, offering a transparent, policy‐relevant empirical architecture. Implications for policy, management, and society are discussed. We limit claims to association and provide extensive robustness analyses.\n"]

  May 04, 2026   doi: 10.1002/csr.70309   open full text
• To What Extent Does ESG Performance Influence Board Engagement in Acquisition Activity?
  Leticia Pérez‐Calero, Santiago Kopoboru Aguado, Gloria Cuevas‐Rodríguez, Jaime Guerrero Villegas, Pilar Giráldez‐Puig.
  Corporate Social Responsibility and Environmental Management. 6 days ago
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 3, Page 3158-3174, May 2026. ", "\nABSTRACT\nThis study examines the relationship between boards and corporate acquisition activity. Specifically, we posit that boards with directors who have been politicians positively influence the propensity to pursue acquisitions and that ESG performance (divided into environmental, social, and governance scores) moderates this relationship. Our results provide evidence of the positive influence of former politicians on acquisitions, suggesting that their political connections and their understanding of the regulatory landscape may mitigate the risks associated with acquisitions and enhance the likelihood of acquiring other firms. Our research also demonstrates the critical role of sustainable initiatives so that firms with strong ESG performance are better positioned to address the challenges associated with acquisitions. It may indicate that stakeholders—such as investors, customers, and communities—are more likely to support acquisitions by companies that demonstrate a commitment to sustainability practices. Therefore, our results have implications for the acquisitions' strategic management, highlighting the need for firms to carefully consider how their boards are composed. It is no longer sufficient to focus only on the skills and resources that directors bring to the firm (i.e., former politicians) but also to ensure that board members are aligned with the firm's ESG initiatives.\n"]

  May 04, 2026   doi: 10.1002/csr.70306   open full text
• Does Environmental Social Governance Performance Promote Green Innovation? Evidence From US Firms.
  Gulhayo Nusratova.
  Corporate Social Responsibility and Environmental Management. 6 days ago
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 3, Page 3145-3157, May 2026. ", "\nABSTRACT\nI examine the relationship between green innovation and ESG performance using a panel of 4920 US public firms over 2013–2022. Estimates from two‐way fixed‐effects models show that improved ESG performance is positively and significantly associated with greater green innovation. This relationship is mediated by reduced financing constraints and is more pronounced among firms with higher liquidity. To support the robustness of our results, I present both the outcome of system generalized method of moments (GMM) and the two‐stage least squares (2SLS) estimations. To our knowledge, this study is the first to provide evidence of the relationship between ESG performance and green innovation in the context of US public firms. The findings suggest that stronger ESG disclosure standards could incentivize firms to invest in green technologies, thereby promoting sustainable innovation.\n"]

  May 04, 2026   doi: 10.1002/csr.70305   open full text
• Linking Internal CSR and External CSR to Sustainable Competitive Advantage via Green Ambidextrous Innovation: A Newer Perspective on Greenwashing Corporate Strategies.
  Yicheng Zhang, Pragya Gupta, Sonali Singh, Attila Kurucz, Laura Broccardo.
  Corporate Social Responsibility and Environmental Management. 6 days ago
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 3, Page 3125-3144, May 2026. ", "\nABSTRACT\nIntegrating corporate social responsibility (CSR) with a firm's strategies may not only improve the trust of various stakeholders but also enhance innovative behavior. This further positions the firm for a competitive advantage, confirming good performance in a socially responsible business environment. Most past studies have focused on external stakeholders. However, this study examines the role of both internal and external stakeholders' perceptions of CSR as pivotal drivers of sustainable competitive advantage (SCA) in the contemporary business landscape. It further examines how organizations frequently engage in greenwashing, making misleading claims about their environmental and sustainability initiatives. The study further incorporates the mediating mechanism of green ambidextrous innovation (GAI) that affects the relationship between CSR perceptions (internal and external) and SCA. Grounded in the theoretical underpinnings of upper echelons theory (UET) and resource orchestration theory (ROT), the analysis was conducted using data from 330 respondents, employing the PLS‐SEM technique. The findings reveal that perceived greenwashing has a negative impact on external CSR, but it does not affect internal CSR perceptions. The study also observed that GAI partially mediates the relationship between internal CSR, external CSR, and SCA. The study makes crucial theoretical and practical contributions that help firms to build strong relationships with stakeholders, drive innovation to accelerate sustainable efforts, and achieve a strategic competitive advantage that avoids perceived greenwashing.\n"]

  May 04, 2026   doi: 10.1002/csr.70304   open full text
• Cognitive Orientation and Sustainability Decisions in Operations: An Experimental Study.
  Ayşe Kocabıyıkoğlu, Burak Gökgür, Kemal Berkay Tüzün.
  Corporate Social Responsibility and Environmental Management. 6 days ago
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 3, Page 3979-3998, May 2026. ", "\nABSTRACT\nSustainability in operations presents a complex challenge, requiring managers to navigate tradeoffs among economic outcomes, environmental responsibility, and societal impact. While firms are under increasing pressure to adopt sustainability initiatives, operations managers, who play a key role in sustainability, may be inclined to prioritize economic considerations. Hence, understanding how to effectively nudge managers toward supporting sustainability initiatives is an important concern for organizations. In this paper, we use construal level theory to explore the cognitive orientation of operations managers (abstract or concrete) as a mechanism that shapes their willingness to engage in sustainability initiatives. Across a series of vignette‐based experiments, we examine how abstract versus concrete thinking influences managers' support for sustainability, drawing on both naturally occurring and experimentally induced variations in cognitive orientation. Additionally, we employ general and context‐specific manipulations to establish causality, offering a practical nudge that organizations can operationalize in business contexts. We also study whether the observed effects of cognitive orientation persist across different types of sustainability trade‐offs. Together, our findings suggest that how managers think fundamentally shapes sustainability‐related decisions, and decision‐makers with an abstract mindset, which emphasizes the “why” of actions, are more likely to support sustainability initiatives compared to those with concrete orientations, who are focused on “how” decisions are implemented. Our findings suggest organizations can strategically influence operations managers' support for sustainability initiatives by fostering abstract thinking through training programs, framing and scenarios, and designing incentive structures to align operations management practices with sustainability objectives.\n"]

  May 04, 2026   doi: 10.1002/csr.70366   open full text
• Managers' Sustainability Mindset: The Role of Place Attachment and Absorptive Capacity.
  Asha K. S. Nair, Tulin Dzhengiz, Som Sekhar Bhattacharyya.
  Corporate Social Responsibility and Environmental Management. 6 days ago
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 3, Page 4306-4328, May 2026. ", "\nABSTRACT\nSustainability mindset among managers is crucial for advancing sustainable development and creating long‐term environmental and social value. This study focuses on middle managers in Indian organizations and explores how place attachment and managerial absorptive capacity affect their sustainability mindset. Drawing on survey data, we find that managers who report stronger emotional connections to their local environment also demonstrate a greater capacity to acquire, assimilate, and apply sustainability‐related knowledge. In turn, these relational and cognitive orientations are positively associated with sustainability mindset. By highlighting the relevance of emotional ties to place and the role of absorptive capacity in interpreting and integrating external sustainability knowledge, the study contributes to a more contextualized understanding of sustainability mindset in emerging economies. The results suggest that fostering managers' connection to their physical and community environments, alongside efforts to build knowledge capabilities, may support organizations in pursuing sustained sustainability transformation.\n"]

  May 04, 2026   doi: 10.1002/csr.70386   open full text
• Understanding Sustainability Competences Through a Paradox Lens: Evidence From Project Management Practice.
  Franca Cantoni, Antonio Mastrogiorgio, Primiano Di Nauta, Marco Arcuri.
  Corporate Social Responsibility and Environmental Management. 6 days ago
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 3, Page 4290-4305, May 2026. ", "\nABSTRACT\nContemporary project environments are increasingly shaped by paradoxical tensions—between control and flexibility, short‐term delivery and long‐term value, or efficiency and innovation—that require project professionals to cultivate a more complex set of competences. This exploratory study reconceptualises soft competences not as peripheral interpersonal assets but as paradox‐handling mechanisms central to navigating the contradictions embedded in managing projects. Drawing on paradox theory, we explore how soft competences enable individuals to reconcile competing logics without succumbing to managerial paralysis. Employing a mixed‐methods design, we integrate survey data from 149 project professionals across five European countries with qualitative insights from executive focus groups. Exploratory factor analysis reveals seven coherent competence factors and a persistent undervaluation of sustainability‐related and ethically grounded soft competences. The study contributes theoretically to paradox‐informed project management and practically to competency development aligned with grand challenges.\n"]

  May 04, 2026   doi: 10.1002/csr.70385   open full text
• A Shift Beyond Compliance: The Role of Sustainability Strategic Plans in the European Context.
  Maria Teresa Bianchi, Daniela Cicchini, Salvatore Principale.
  Corporate Social Responsibility and Environmental Management. 6 days ago
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 3, Page 4277-4289, May 2026. ", "\nABSTRACT\nThis research aims to examine the role of adopting sustainability plans in enhancing performance and reducing decoupling between reported information and actual outcomes. It investigates whether publishing sustainability plans can help companies align their actions with their sustainability goals. A quantitative methodology was employed, using panel regression analysis. The sample consisted of 990 European companies subject to the Non‐Financial Reporting Directive (NFRD) from 2018 to 2022. We applied legitimacy and signaling theory as theoretical frameworks to interpret our findings. The adoption of a sustainability plan is shown to improve performance in the following years, especially in environmental practices, while also reducing the risk of decoupling. By disclosing their sustainability plans, companies demonstrate a commitment to integrating ESG factors into their operations, thereby aligning with stakeholder expectations. This paper presents some implications. Theoretically, it contributes to the sustainability planning and CSR decoupling literature by demonstrating how voluntary practices beyond regulatory requirements can improve transparency and signal commitment to stakeholders. In practice, it provides firms with insights into how to use sustainability plans to guide actions toward sustainable development goals. For regulators, the findings suggest that greater disclosure of sustainability strategies can enhance transparency and drive performance improvements. This paper provides original contributions by investigating the effects of sustainability planning on performance and decoupling within the context of European companies. It offers insights for academics, decision‐makers, and regulators aiming to improve the alignment between sustainability goals and actual practices.\n"]

  May 04, 2026   doi: 10.1002/csr.70384   open full text
• Sustainability Certification and Tourist Behavior: The Role of Trust in Certification Bodies and Destination Social Responsibility.
  Patricia Martínez García de Leaniz, Ángel Herrero Crespo, María del Mar García de los Salmones.
  Corporate Social Responsibility and Environmental Management. 6 days ago
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 3, Page 4260-4276, May 2026. ", "\nABSTRACT\nTourism is under growing pressure to adopt sustainable practices due to the negative impacts of mass tourism on destinations. Sustainability certification schemes (SCS) have emerged as voluntary governance tools that signal responsible practices and reduce information asymmetry. However, despite their increasing relevance, little is known about how tourists' trust in certification bodies is formed and how this trust influences their preferences for certified destinations. Addressing this gap, this study examines the antecedents and consequences of trust in certification bodies, focusing on familiarity with certification schemes and recognition of certifying organizations as key drivers of trust. It also explores the role of perceived certified destination social responsibility (DSR) and responsible tourist behavior in shaping destination preference. Drawing on signaling theory and cognitive consistency theories, we tested a structural model using survey data from two samples of tourists in the United States (n = 1000) and Spain (n = 507). Results indicate that recognition of certification bodies significantly enhances trust, which positively influences perceptions of certified DSR and preference for certified destinations. Additionally, responsible tourist behavior strengthens both trust and preference. Cross‐cultural analysis reveals similar patterns across countries, underscoring the global relevance of these relationships. These findings contribute to the literature on sustainable tourism and consumer behavior and offer practical guidance for destinations and certification bodies to build trust and promote responsible travel worldwide.\n"]

  May 04, 2026   doi: 10.1002/csr.70383   open full text
• “What Stands Behind”: Motivations of Italian Benefit Corporation (BC) Entrepreneurs.
  Francesca Picciaia, Cristian Casagrande, Libero Mario Mari.
  Corporate Social Responsibility and Environmental Management. 6 days ago
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 3, Page 4248-4259, May 2026. ", "\nABSTRACT\nThe paper analyses the motivations behind the choice to become a Benefit Corporation (BC) entrepreneur and highlights the potential interconnections and differences with those of B Corp certification. The recent and significant growth in the number of enterprises adopting the BC legal form, despite the absence of explicit incentives, underscores the need for a deeper analysis of the underlying reasons behind this choice. A questionnaire using the CAWI method was sent to 584 Italian Benefit Corporations (BCs), chosen from the ORBIS database. The respondents were 146 (25%). The questionnaire consisted of three sections: company information, entrepreneurial motivations, and regulatory compliance. A set of 16 items, developed from prior literature and rated on a Likert scale, was analyzed through descriptive statistics, ANOVA and t‐tests, using RStudio software. The results reveal multiple motivations behind the choice to acquire BC qualification, most of all related to the formalization of sustainability efforts and the value creation for stakeholders and evidenced by internal decisions. This is an original contribution, given the lack of specific studies on the motivations and opportunity recognition of BC entrepreneurs. The research fills a gap in the literature by providing the first systematic analysis of what drives firms to adopt the Benefit model and how entrepreneurial motivations vary across firm characteristics. A deeper understanding of these elements can help promote the development of this entrepreneurial form and enhance its effectiveness. The study offers academics a theoretical and methodological framework to develop and replicate interpretative models, offers policy makers practical tools to design targeted policies, and gives practitioners critical awareness and inspiration for pursuing similar business paths.\n"]

  May 04, 2026   doi: 10.1002/csr.70382   open full text
• Sustainable Consumption and Production: Reconciling Environmental Responsibility and Economic Performance in Japanese Companies.
  Tingting Yin, Kimitaka Nishitani.
  Corporate Social Responsibility and Environmental Management. 6 days ago
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 3, Page 4227-4247, May 2026. ", "\nABSTRACT\nFrom the perspective of stakeholder theory, this study investigates whether sustainable consumption and production (SCP) can help resolve the corporate dilemma between environmental responsibility and economic performance. Using data from Japanese‐listed companies, we conduct an empirical analysis in two parts. First, we identify powerful stakeholders influencing SCP proactiveness: final consumers and suppliers (economic stakeholders) and non‐governmental organisations (ethical stakeholders). This indicates that companies are motivated to engage in SCP by both economic incentives and corporate social responsibility. Second, we explore the relationship between SCP and performance outcomes, revealing that companies proactive in SCP achieve greater alignment between environmental and economic performance—particularly by reducing carbon emissions, energy consumption and water use. While motivations for SCP are not always financial, this proactive approach helps companies achieve sustainability without sacrificing competitiveness by promoting more diverse SCP patterns.\n"]

  May 04, 2026   doi: 10.1002/csr.70381   open full text
• Institutional Ownership and Biodiversity Disclosure: Key Drivers of Corporate Commitment to Environmental Sustainability.
  Martina Panero, Daniele Giordino, Paola De Bernardi, Ciro Troise.
  Corporate Social Responsibility and Environmental Management. 6 days ago
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 3, Page 4134-4152, May 2026. ", "\nABSTRACT\nThis study explores the relationship between six heterogeneous classifications of institutional ownership (IO) and corporations' biodiversity disclosure. From a theoretical perspective, we use legitimacy and institutional theories. The study relies on panel data with observations pertaining to corporations whose headquarters are located in Europe, covering the 2019 to 2023 fiscal years. In line with the theoretical frameworks and the results gathered from several regression analyses and robustness checks, we found that foreign IO and cross holdings IO have a significant and negative effect on firms' biodiversity disclosure. Whereas, financial IO and government IO have a positive and significant effect. Finally, pension fund IO has a non‐significant effect on corporations' biodiversity disclosure. To the best of our knowledge, this is the first empirical study exploring the link between a granular and heterogeneous classification of IO and corporations' biodiversity performance, thereby providing useful insights for both theory and practice.\n"]

  May 04, 2026   doi: 10.1002/csr.70376   open full text
• Gender Diverse Board, Environmental Committee, and Renewable Energy: An Insight From UNSDG 7.
  Ali Amin, Rizwan Ali, Ramiz Ur Rehman, Collins G. Ntim, Bassam A. Ibrahim.
  Corporate Social Responsibility and Environmental Management. 6 days ago
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 3, Page 4114-4133, May 2026. ", "\nABSTRACT\nThe United Nations Sustainable Development Goal (UNSDG) 7 calls on member nations to increase the share of renewable energy in the global energy mix. In this context, we investigate the role of gender‐diverse boards in promoting the use of renewable energy, as well as the mediating role of environmental committees in this relationship. We use a sample of 4056 firm‐year observations of firms listed on the London Stock Exchange over the period 2013–2022. To test the hypotheses, we applied ordinary least squares regression analysis and further applied generalized method of moments estimation and two‐stage least squares analysis to check the robustness of the results. Drawing on insights from agency theory and resource dependence theory, we find that due to their stronger oversight and ethical considerations, gender‐diverse boards are positively associated with the use of renewable energy in our sample firms. Furthermore, our results indicate that environmental committees partially mediate the relationship between gender‐diverse boards and renewable energy use. Our study contributes to the gender diversity literature by highlighting the positive role of female directors and environmental committees toward environmental practices, such as the use of renewable energy. Moreover, we contribute to the emerging literature on the role of female directors in promoting the implementation of energy‐related goals and targets outlined in the 2030 Agenda for Sustainable Development.\n"]

  May 04, 2026   doi: 10.1002/csr.70375   open full text
• Redefining Value: Eco‐Efficiency and Life Cycle Management for Sustainable Performance of the Fertilizer Industry.
  Vidyadhar V. Gedam, Abhinav Katiyar, Sachin Kumar Mangla.
  Corporate Social Responsibility and Environmental Management. 6 days ago
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 3, Page 4088-4113, May 2026. ", "\nABSTRACT\nCost minimization and reducing impacts have become essential business priorities in today's rapidly evolving regulatory environment. The Carbon Border Adjustment Mechanism (CBAM) is one of the emerging mechanisms that helps drive this momentum and underscores the importance of sustainable practices in achieving both environmental and economic objectives. The manufacturing industry must assess its sustainable performance to ensure long‐term viability. This study conducts a Life Cycle Costing (LCC) and Eco‐Efficiency (EE) analysis for four Fertilizer Industries (FIs) engaged in Urea and NPK fertilizer manufacturing in emerging markets. A quantitative study, supplemented by qualitative validation, utilizes ISO 14040/44 standards, integrating the International Reference Life Cycle Data System (ILCD DN) and the Mechanical Licensing Collective (MLC) databases for comprehensive cost analysis. Key cost drivers, including raw material usage, energy consumption, labor, and maintenance, are examined to assess their economic impacts during fertilizer production. The EE analysis is integrated with cost‐environmental impacts, emphasizing carbon dioxide (CO2) emissions and resource depletion metrics. The findings show that raw materials and electricity dominate costs and carbon footprints; raw inputs account for more than 60% of production expenses and are the primary source of CO2 emissions and resource depletion. Scenario mapping shows that more innovative use of resources, greener feedstocks, and energy‐saving measures can slash costs and emissions, giving the best EE score for FI investing in cleaner power and optimizing their material mix. The study can facilitate FIs' compliance with emerging environmental regulations, minimize operational costs, and enhance sustainable performance, ensuring both economic and ecological resilience. The study findings will help policymakers and decision‐makers by providing a clear view of the most cost‐effective, low‐carbon strategies for this hard‐to‐abate sector.\n"]

  May 04, 2026   doi: 10.1002/csr.70374   open full text
• The Evolution of Impression Management Research in Social Media: A Bibliometric Perspective.
  Antonio Iazzi, Amedeo Maizza, Simona Lamusta, Simone Pizzi.
  Corporate Social Responsibility and Environmental Management. 6 days ago
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 3, Page 4070-4087, May 2026. ", "\nABSTRACT\nThe purpose of the present study is to investigate impression management (IM) usage by companies in the context of social media communication and emerging technologies through a comprehensive mapping of the scientific literature. In this matter, a bibliometric analysis has been conducted, extracting a sample of 262 peer‐reviewed journal articles published between 2000 and 2024 from the Scopus database. The research explores the evolution, disciplinary composition, and thematic structure of the topic, identifying four main research clusters related to the usage of IM for identity construction on social platforms, the enhancement of credibility through technology adoption, strategic self‐presentation and branding in digital environments, and the socio‐psychological aspects of online impression formation. Despite the increasing interest in IM in digitally mediated environments in psychology, communication, and information science, the topic remains marginally considered in management and business studies. This paper aims to contribute to the literature on IM by offering a structured and interdisciplinary overview of existing studies and proposing future research avenues. The findings suggest the need for integrating IM into managerial communication and knowledge management frameworks, particularly considering the challenges and opportunities presented by artificial intelligence (AI) and transformed stakeholder interactions.\n"]

  May 04, 2026   doi: 10.1002/csr.70373   open full text
• Earnings Pressure and Environmental Social and Governance Performance: How Executive Compensation Incentives Mitigate Short‐Termism.
  Junhao Zhong, Sha Tang, Khaldoon Albitar.
  Corporate Social Responsibility and Environmental Management. 6 days ago
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 3, Page 4329-4347, May 2026. ", "\nABSTRACT\nThe tension between earnings pressure and environmental, social, and governance (ESG) performance reflects a core conflict in corporate sustainability strategies. However, the role of executive compensation incentives in shaping this relationship remains poorly understood. Guided by prospect theory and principal‐agent theory, we examine how earnings pressure affects ESG performance and how equity incentives moderate this relationship, using a sample of Chinese A‐share listed firms from 2009 to 2023. Our results indicate that: (1) earnings pressure significantly suppresses ESG performance; (2) restricted stock mitigates this negative relationship; when the duration or intensity of equity incentives exceeds specific thresholds, they reverse the negative effect of earnings pressure on ESG performance; (3) ESG underinvestment induced by earnings pressure weakens green competitiveness and prompts long‐term investors to withdraw, and is associated with stronger motivations for management to engage in financial misreporting. These findings offer substantive insights for corporate governance.\n"]

  May 04, 2026   doi: 10.1002/csr.70387   open full text
• Responsibility of Sustainable Food Production: A Systematic Analysis of the Nexus of (Organic) Agriculture and Biodiversity Conservation.
  Genovaitė Liobikienė, Dalia Štreimikienė, Tomas Baležentis.
  Corporate Social Responsibility and Environmental Management. 6 days ago
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 3, Page 3967-3978, May 2026. ", "\nABSTRACT\nThe loss of biodiversity is a big challenge for the successful functioning of ecosystems, and it is mostly related to the agricultural sector. Thus, conservation of biodiversity is a vital issue, and it is important to explore the main determinants and tools for mitigation of this problem. In this study, the multi‐faceted impact of agriculture on biodiversity is revealed in a systemic manner and using a critical review approach. Furthermore, the role of the transition from conventional to organic agriculture in biodiversity conservation, focusing on potential to mitigate the loss of biodiversity, is presented. The impact of agriculture on biodiversity is analyzed, focusing on three channels: changes in land use, agricultural intensification, and species competition. The knowledge about agricultural impact may generate suggestions on how to mitigate biodiversity loss caused by this sector. As a land‐sharing strategy is important for maintaining biodiversity, organic farming becomes instrumental. Turning to the main channels of agricultural impact, organic farming can mitigate biodiversity loss, particularly considering agricultural intensification. However, the challenge remains on how to increase the yield of organic farming. This study provides important insights for environmental and agricultural policy focused on biodiversity conservation.\n"]

  May 04, 2026   doi: 10.1002/csr.70365   open full text
• Beyond Disclosure: A Comprehensive Scoring Scale for Evaluating Integrated Reporting Quality.
  Shubhangi Singhal, Puneeta Goel.
  Corporate Social Responsibility and Environmental Management. 6 days ago
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 3, Page 3951-3966, May 2026. ", "\nABSTRACT\nThis research article aims to develop a structured and comprehensive scale for integrated report quality assessment. In fact, it fills the gap in the literature by providing a valid scorecard system through which the quality of integrated reports is measured against the predefined constructs of the IIRC framework and other conceptual factors. The methodology, informed by the scale development process proposed by Churchill, therefore adopts a mixed‐methods approach through literature reviews, exploratory factor analysis, and confirmatory factor analysis. Evidence from 181 and 307 respondents in the United Kingdom, Canada, and India attests to the reliability and use of this scale. The final scale consists of four dimensions that measure: (1) IR content elements, (2) fundamental IR principles, (3) guiding principles, and (4) other determinants of report quality. The results emphasize transparency, strategic focus, and stakeholder engagement as central characteristics of good integrated reporting. The scale is a systematic tool for regulators, managers, and investors to improve report quality, enhance transparency, and support informed decision‐making in corporate governance, integrated, and sustainability reports.\n"]

  May 04, 2026   doi: 10.1002/csr.70364   open full text
• Echoes of the Future—How Digitalization and Reporting Resonate Toward Sustainability and Competitiveness?
  Cristina Alexandrina Stefanescu.
  Corporate Social Responsibility and Environmental Management. 6 days ago
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 3, Page 3932-3950, May 2026. ", "\nABSTRACT\nThis study advances sustainability reporting research on SDGs by developing and testing a model that highlights the role of reporting and digitalization in promoting SDG progress and global competitiveness. Building on the links between digitalization, sustainable development, and competitiveness, the research investigates the mediating and moderating effects of sustainability reporting maturity and digitalization using PLS‐SEM modeling. Results confirm a positive relationship between sustainable development and competitiveness, with digitalization enhancing SDG progress and reporting behaviors. While sustainability reporting maturity partially mediates SDG impacts, no moderating effects are observed. The model emphasizes the importance of focusing on specific SDG areas, such as Life, Social Development, and the Natural Environment, where significant effects are missing. These findings assist decision‐makers in creating a unified global framework to align business initiatives with the 2030 Agenda, improve reporting practices to deliver reliable information, and support a sustainable, inclusive economic and financial system.\n"]

  May 04, 2026   doi: 10.1002/csr.70363   open full text
• Harnessing Board Sustainability Expertise for Corporate Sustainability: Unveiling the Influence of Gender Diversity and Compensation.
  Sidra Bano, Ashiq Ali, Francesco Capalbo, Margherita Smarra.
  Corporate Social Responsibility and Environmental Management. 6 days ago
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 3, Page 3915-3931, May 2026. ", "\nABSTRACT\nAs businesses increasingly integrate sustainability into their strategic objectives, corporate governance has emerged as a critical enabler of Environmental, Social, and Governance (ESG) performance. This study investigates the underexplored interplay between board sustainability expertise, gender diversity, and board compensation in driving corporate sustainability. Drawing on a sample of 112 publicly listed companies from 2014 to 2023, this study employs a two‐step system Generalized Method of Moments (GMM) to empirically examine these relationships. The findings depict that board sustainability experience significantly enhances corporate sustainability by signaling a strong commitment to long‐term ESG goals, thereby enhancing stakeholders' trust and corporate legitimacy. Gender diversity and board compensation enhance sustainability‐related decision‐making by promoting diverse perspectives and financial incentives in motivating directors to effectively utilize their expertise. These insights contribute to the corporate governance literature by emphasizing the strategic value of sustainability‐focused board structures and offering practical guidance for firms seeking to enhance their ESG performance.\n"]

  May 04, 2026   doi: 10.1002/csr.70362   open full text
• Do Firms in Climate‐Vulnerable Countries Engage More in CSR Decoupling?
  Huseyin Temiz, Yilmaz Yildiz.
  Corporate Social Responsibility and Environmental Management. 6 days ago
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 3, Page 3897-3914, May 2026. ", "\nABSTRACT\nExtant literature on CSR shows that firms strategically engage in CSR decoupling, which is defined as the misalignment between external and internal CSR actions of the firms. However, less is known about the relationship between climate vulnerability and CSR decoupling. Drawing on legitimacy and agency theories, this study investigates the relationship between country‐level exposure to climate vulnerability and CSR decoupling. Utilizing a large dataset of firms from 34 countries for the period 2011–2020, we find that greater exposure to climate vulnerability significantly increases CSR decoupling practices of the firms. Further analysis suggests that both internal and external governance mechanisms mitigate the positive impact of climate vulnerability and CSR decoupling. Overall, our study offers valuable insights concerning how firms strategically manage their CSR practices when they are exposed to climate‐related risks.\n"]

  May 04, 2026   doi: 10.1002/csr.70361   open full text
• Beyond Compliance: How ESG Strategies, Digital Transformation, and Sustainable Board Governance Redefine Corporate Resilience and Competitiveness in the Climate Era.
  Dejun Zhou, Abednego Osei, Joseph Owusu Amoah, Fadhila Hamza.
  Corporate Social Responsibility and Environmental Management. 6 days ago
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 3, Page 3870-3896, May 2026. ", "\nABSTRACT\nClimate change has evolved from an environmental concern into a strategic challenge, exposing firms to financial, operational, and reputational risks that threaten long‐term survival. Resilience to these risks, however, remains uneven, particularly in emerging economies where institutional diversity and regulatory gaps complicate adaptation. Although ESG strategies are increasingly promoted as tools for resilience, evidence of their effectiveness in heterogeneous contexts such as the BRICS economies remains limited. This study addresses this gap by examining how ESG strategies enhance corporate climate risk resilience (CRR) in BRICS, with a focus on the moderating role of sustainable governance and the mediating role of digital transformation. The analysis uses panel data from 641 listed manufacturing firms in BRICS economies between 2010 and 2023 and applies dynamic panel estimations, non‐linear modeling, and multi‐level analysis with robustness checks. The results show that ESG strategies significantly strengthen resilience, with environmental and social practices providing strong early gains but diminishing returns, while governance reforms generate slower yet compounding effects over time. Cross‐country analysis finds environmental strategies most influential in China, social initiatives strongest in South Africa, and governance reforms most effective in Russia, while industry‐level evidence highlights resilience gains in energy‐intensive and technology‐driven sectors. The study contributes by unpacking non‐linear ESG–resilience dynamics, clarifying the enabling roles of governance and digitalization, and extending ESG scholarship to underrepresented BRICS contexts. Policy recommendations emphasize tailoring ESG strategies to institutional and sectoral conditions, strengthening regulatory frameworks, and expanding digital and green finance infrastructure to accelerate sustainable and resilient business practices.\n"]

  May 04, 2026   doi: 10.1002/csr.70360   open full text
• More Consistency, Less Disagreement: Temporal and Interdomain ESG Consistency as Rating Anchors.
  Shengnian Wang, Xuan Li, Yanli Geng, Yi Lu, Weizhang Sun.
  Corporate Social Responsibility and Environmental Management. 6 days ago
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 3, Page 3851-3869, May 2026. ", "\nABSTRACT\nThe widespread adoption of environmental, social, and governance (ESG) ratings has sparked increased concern about the potential adverse impact of rating disagreement, but it remains unclear how companies resolve the disagreement. Using a sample of Chinese A‐share listed companies rated by Sino‐Securities (Sino), Wind, and Bloomberg from 2018 to 2021, we explore whether corporate ESG consistency affects ESG rating disagreement. The results indicate that both temporal and interdomain consistency of ESG reporting reduces ESG rating disagreement. Further, the effect of corporate ESG consistency on ESG rating disagreement is more substantial in ESG‐sensitive industries, cross‐listed firms, and firms with high media attention. While temporal consistency reduces ESG rating disagreement across the firm life cycle, interdomain consistency reduces disagreement only during the growth and maturity phases. Finally, ESG rating disagreement decreases corporate value and increases the volatility of future stock returns, analyst forecast dispersion, and turnover rates. The paper contributes to the extant literature on predictors of ESG rating disagreement, thereby providing practical implications for firms seeking to resolve such disagreements.\n"]

  May 04, 2026   doi: 10.1002/csr.70359   open full text
• Board Governance as a Strategic Mechanism: Carbon Risk and Firm Performance.
  Sarmad Ali, Muhammad Farooq, Qadri Al‐Jabri, Hassan Mujtaba Nawaz Saleem.
  Corporate Social Responsibility and Environmental Management. 6 days ago
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 3, Page 3832-3850, May 2026. ", "\nABSTRACT\nCarbon emissions are a major contributor to global warming and pose significant threats to the environment. In response to the urgency of climate change, firms are under increasing pressure to adopt policies that enhance environmental performance while reducing carbon risk. Our study examines the relationship between carbon risk and firm performance using a dataset of 9560 firm‐year observations from Europe and the United States covering the period 2016–2023. We also explore the moderating role of board governance mechanisms in the carbon risk‐firm performance nexus. Using a fixed‐effects model, we find that carbon risk is significantly and negatively associated with firm performance. Importantly, our results demonstrate that strong board governance mitigates this negative effect, transforming it into a significant positive relationship. Our findings remain robust across alternative measures of firm performance and carbon risk and are further validated using the two‐step system GMM estimator to address potential endogeneity. Our study offers important implications for investors, regulators, creditors, and policymakers concerning the impact of carbon risk on firm performance and the effectiveness of governance mechanisms in managing these challenges.\n"]

  May 04, 2026   doi: 10.1002/csr.70358   open full text
• Consumer Responses to Corporate Social Responsibility Practices in the Multichannel Technology Retail Sector: Insights Into Brand Attitude, Admiration, and the Moderating Role of Skepticism.
  Francisco Javier Blanco‐Encomienda, Jana Krizanova, Elena Rosillo‐Díaz, Dina Chairi‐Mohamed.
  Corporate Social Responsibility and Environmental Management. 6 days ago
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 3, Page 3819-3831, May 2026. ", "\nABSTRACT\nIn general, consumers show a growing interest in business activities that go beyond the strictly economic, such as environmental and social initiatives. Thus, implementing Corporate Social Responsibility (CSR) practices in companies has gained relevance in recent years. This study analyzed how the perception of CSR affects consumer attitude in the multichannel technology retail sector. A quantitative research approach was employed to analyze primary data, which enabled the testing of hypotheses by estimating a structural equation model. The results confirmed that CSR initiatives have a direct and positive impact on consumer behavior, which contributes to a deeper understanding of the link and guides companies toward implementing CSR policies to improve their outcomes. Additionally, it is identified that consumer skepticism moderates the relationship between perceived CSR and brand attitude, highlighting the importance of transparency and authenticity in communicating information about CSR practices.\n"]

  May 04, 2026   doi: 10.1002/csr.70357   open full text
• The Moderating Role of the Legal Context Between ESG Controversies, Economic Performance and Board of Directors.
  Salvatore Esposito De Falco, Giacinto Coniglio, Estelina Dalipi, Victoria Giannetti.
  Corporate Social Responsibility and Environmental Management. 6 days ago
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 3, Page 3208-3224, May 2026. ", "\nABSTRACT\nThis study investigates the relationship between corporate governance mechanisms and ESG controversies in 300 publicly listed firms across six countries—Italy, Spain, France, the United Kingdom, the United States, and Canada—representing both Civil and Common Law systems. Using panel data from 2021 to 2023, the analysis explores how economic performance mediates, and legal context moderates, the impact of governance mechanisms on ESG failures. Findings reveal that the presence of ESG committees on boards is significantly associated with a reduction in ESG controversies. In contrast, board independence, gender diversity, and CEO duality show no consistent statistical effect. These results suggest that effective ESG oversight depends not only on the adoption of individual governance mechanisms, but also on contextual enablers such as financial health and regulatory environment. The study contributes to emerging debates on corporate accountability, offering policy‐relevant insights and a foundation for future research on ESG risk containment.\n"]

  May 04, 2026   doi: 10.1002/csr.70316   open full text
• Board That Transforms: Relationship Between Board Structure and Environmental, Social, and Governance Performance in BRICS Countries.
  Geovane Camilo dos Santos, Cíntia de Melo de Albuquerque Ribeiro, Elis Regina de Oliveira.
  Corporate Social Responsibility and Environmental Management. 6 days ago
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 3, Page 3660-3682, May 2026. ", "\nABSTRACT\nThe purpose of this study is to examine the relationship between board composition characteristics and ESG performance in companies from BRICS countries, and to assess how sector sensitivity moderates this relationship. A sample of 2045 BRICS companies was examined using panel data regression with random effects and logistic regression. Analyses were also performed by separating companies into sensitive and non‐sensitive sectors. Results show that larger, independent, qualified, and gender‐diverse boards—especially with higher female presence—improve ESG performance. CEO duality, however, negatively affects the adoption of sustainable practices. Interaction effects show that sector sensitivity amplifies the positive impact of board size and independence on ESG, while intensifying the negative effect of CEO duality. In contrast, skills and gender‐related attributes display weak or inconsistent moderation. Overall, the influence of board characteristics on ESG varies meaningfully across sectoral contexts. This study contributes by comparing companies from sensitive and non‐sensitive sectors within the BRICS, highlighting how sectoral pressures shape ESG dynamics. It offers insights for developing sector‐specific governance strategies to meet varying ESG demands.\n"]

  May 04, 2026   doi: 10.1002/csr.70348   open full text
• Green Signals or Red Flags? The Impact of Greenhouse Gas Disclosure on Product Market Threats Under Political Risk.
  Wenbin Sun.
  Corporate Social Responsibility and Environmental Management. 6 days ago
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 3, Page 3642-3659, May 2026. ", "\nABSTRACT\nDespite the growing emphasis on corporate climate transparency, the strategic implications of greenhouse gas emission disclosure (GHGD) for product market threats remain underexplored. This study develops a theoretical model proposing that GHGD influences the level of competitive threat firms face, with the effect moderated by firms' broader political environments. Specifically, we argue that political risk strengthens the protective role of GHGD by amplifying the value of credible environmental transparency in volatile institutional contexts. Drawing on a panel dataset of 19,990 firm‐year observations from 1606 firms between 2006 and 2022, we apply a comprehensive set of robust estimation techniques to empirically evaluate these relationships. The results provide strong support for both the main effect of GHGD and the moderating role of political risk. These findings contribute to the literatures on sustainability, strategic CSR, and strategic management by offering new insights into how environmental disclosure interacts with political risk and shapes firms' competitive positioning, underscoring the need for a more context‐sensitive approach to sustainability strategy in complex institutional environments.\n"]

  May 04, 2026   doi: 10.1002/csr.70347   open full text
• How Networks Shape the ESG–Resilience Link: A Multi‐Level Analysis.
  Songhe Xu, Adnan Khurshid, Jiatian Zhang, Javier Cifuentes‐Faura.
  Corporate Social Responsibility and Environmental Management. 6 days ago
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 3, Page 3582-3597, May 2026. ", "\nABSTRACT\nEnvironmental, Social, and Governance (ESG) performance has become a crucial factor in determining a firm's resilience and strategic agility in the evolving capital markets environment. This study examines how ESG practices contribute to organizational resilience through the mediating role of dynamic capabilities and the moderating effect of social network embedding, operationalized via board directors' social capital (centrality and structural holes). The proposed framework is tested using moderated mediation models on panel data from 7560 A‐share companies listed on the Shanghai and Shenzhen stock markets from 2013 to 2022. The findings demonstrate three major findings. First, ESG performance significantly enhances firms' dynamic capabilities, which include innovation, adaptation, and absorptive capacity, thereby strengthening their resilience to external shocks. Second, a stronger board network position amplifies the ESG‐capability link. Third, heterogeneity analyses reveal that the ESG‐resilience nexus is more pronounced in eastern regions, among large‐scale firms, non‐state‐owned enterprises, and in post‐pandemic periods. According to the study, ESG is a strategic resource. It highlights the role of director networks in the process of utilizing ESG investments to promote the long‐term sustainability of organizations. These results can contribute to the body of research on dynamic capabilities and stakeholder governance by providing a cross‐level model that incorporates sustainability, network theory, and resilience in emerging market environments.\n"]

  May 04, 2026   doi: 10.1002/csr.70342   open full text
• Critical Discourse Analysis in Corporate Reports: Legitimation Strategies in the Context of Environmental Controversies.
  Renata Luiza de Castilho Rossoni, Manolita Correia Lima.
  Corporate Social Responsibility and Environmental Management. 6 days ago
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 3, Page 3563-3581, May 2026. ", "\nABSTRACT\nThis study examines the use of environmental disclosure as a strategic tool to manage legitimacy crises in a mining company, adopting critical discourse analysis (CDA) as the main methodology. Focusing on a case of environmental disaster, this research reveals how corporate narratives can be manipulated to minimize responsibility and reinforce a positive public image despite operational failures. The analysis found that the communication strategies employed tended to prioritize maintaining organizational legitimacy over a genuine ethical commitment to sustainability. Furthermore, this study proposes a theoretical model for evaluating environmental disclosure based on Kant's categorical imperative and Hans Jonas' principle of co‐responsibility, suggesting that only through the adoption of rigorous ethical practices can the continuous trust of stakeholders be ensured. This study contributes to the debate on ethics in environmental disclosure, emphasizing the need for communicative practices that truly reflect the values of social responsibility and sustainability.\n"]

  May 04, 2026   doi: 10.1002/csr.70341   open full text
• Accelerating the Green Shift: How Green Digital Transformation Capabilities Foster Sustainable Innovation Performance Through Circular Economy Readiness and Business Innovation Environment.
  Yineng Wu, Naif Alsagr, Ameenullah Aman, Aamir Suhail.
  Corporate Social Responsibility and Environmental Management. 6 days ago
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 3, Page 3543-3562, May 2026. ", "\nABSTRACT\nWith climate concerns intensifying and global sustainability goals gaining momentum, environmental management has shifted from a reactive stance to a proactive pursuit of innovation and transformation. Modern firms are now challenged to embed environmental responsibility within their core strategies and digital initiatives to remain viable in the changing industrial landscape. This study examines how green digital transformation capabilities enhance sustainable innovation performance through environmental strategy, while emphasizing the moderating roles of circular economy readiness, business innovation environment, and financial resilience. By utilizing the theoretical framework of dynamic capability, we put forward that green digital transformation influences the environmental strategy in a favorable way, which, in turn, influences sustainable innovation performance. Data were collected from 393 Chinese manufacturing firms using a three‐wave time‐lagged survey design. The results confirm that environmental strategy mediates the relationship between green digital transformation capability and sustainable innovation performance to allow firms to make use of digital technologies when making strategic decisions and risk management. Moreover, it has also been found that the interaction between green digital transformation capability and environmental strategy is significantly moderated by circular economy readiness, allowing digital transformations to perform better in companies ready to embrace sustainable practices. Also, the business innovation environment and financial resilience have a greater moderating effect on the environmental strategy and sustainable innovation performance relation in dynamic market conditions. The findings expand DCT by elaborating the process of sensing environmental opportunities through digital transformation, capturing environmental opportunities through environmental strategy, and reconfiguring resources into sustainable innovation outcomes. The study has practical implications for managers as well by demonstrating that integrating digital, environmental, and financial capabilities helps firms create resilience and maintain innovation performance in an increasingly volatile post‐pandemic world.\n"]

  May 04, 2026   doi: 10.1002/csr.70340   open full text
• Corporate Social Responsibility (CSR) Governance Systems in Shaping Firms' Environmental Innovation on the London Stock Exchange.
  Leviticus Mensah, Richard Arhinful, Hayford Asare Obeng, Bright Akwasi Gyamfi.
  Corporate Social Responsibility and Environmental Management. 6 days ago
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 3, Page 3506-3522, May 2026. ", "\nABSTRACT\nCorporate social responsibility (CSR) governance systems played a crucial role in ensuring corporate accountability and facilitating decision‐making that fostered trust and transparency among stakeholders. By embedding sustainability into strategic processes, these systems promoted environmental innovation and reinforced long‐term ecological responsibility and value creation. However, significant knowledge gaps remained regarding the extent to which CSR governance systems influenced environmental innovation. This study addressed these gaps by drawing on the natural‐resource‐based view (NRBV) theory and analyzing data from 267 nonfinancial firms listed on the London Stock Exchange between 2007 and 2024, sourced from the Bloomberg Database. The empirical analysis employed robust econometric techniques, including feasible generalized least squares (FGLS), Driscoll–Kraay standard errors with fixed effects, and a two‐step generalized method of moments (GMM) approach. Findings revealed that CSR governance mechanisms—specifically board gender diversity, the size of the CSR committee, the presence of nonexecutive directors on CSR committees, and the frequency of CSR committee meetings—exerted a significant and positive impact on environmental innovation. The study recommended that corporations institutionalize CSR governance frameworks, particularly through dedicated committees and specialized board structures, to embed sustainability into corporate strategy. Doing so enhanced competitiveness, strengthened reputation, and generated long‐term stakeholder value.\n"]

  May 04, 2026   doi: 10.1002/csr.70338   open full text
• Environmental Efficiency and Market Value: Using the Data Envelopment Analysis Method to Evaluate Public Companies From the European Union.
  Małgorzata Janicka, Artur Sajnóg.
  Corporate Social Responsibility and Environmental Management. 6 days ago
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 3, Page 3447-3467, May 2026. ", "\nABSTRACT\nEnterprises that reduce their consumption of raw materials and production of pollution should observe the resulting high degree of environmental efficiency, which should translate positively into their financial performance. Our study compares the environmental efficiency of companies listed on the regulated markets of the European Union (EU) and its impact on their market value from the point of view of natural resource management. We use the non‐parametric Data Envelopment Analysis method and the Ohlson Valuation Model to assess the impact of environmental efficiency on companies' market value. The research sample includes public companies from the 27 EU Member States listed on their respective stock exchanges during the period 2014–2023. The data come from the LSEG database. The research shows that there is a positive relationship between environmental efficiency and market value. Companies' environmental performance may, therefore, be an important factor for investors. The surveyed companies cannot, however, be considered environmentally efficient.\n"]

  May 04, 2026   doi: 10.1002/csr.70335   open full text
• AI‐Driven Green‐Supply‐Chains and Corporate Social Responsibility for Decent Work Environments: Pathways Toward Achieving SDG 8 and ISO 26000 Labor Standards.
  Moustafa Mohamed Nazief Haggag Kotb Kholaif.
  Corporate Social Responsibility and Environmental Management. 6 days ago
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 3, Page 3424-3446, May 2026. ", "\nABSTRACT\nArtificial intelligence (AI) plays a pivotal role in advancing decent work (SDG 8). This study investigates how AI adoption strengthens the relationship between green supply chain management (GSCM), corporate social responsibility (CSR), and five ISO‐26000 labor practice dimensions aligned with SDG 8. Partial least squares structural equation modeling (PLS‐SEM) analysis of survey data from 428 SMEs' managers and employees reveals that GSCM drives CSR adoption, which in turn significantly enhances four labor dimensions: employment relationships/income security (SDG 8.5), occupational health/safety (SDG 8.8), social dialog (SDG 8.5/8.8), and human development (SDG 8.6). However, CSR demonstrates a negligible impact on social protection (SDG 8.b), highlighting critical vulnerability gaps. Crucially, AI adoption strengthens the GSCM–CSR relationship in technologically advanced firms by enhancing operational transparency and accountability. Grounded in Stakeholder and Dynamic Capabilities Theories, this research delineates AI's role in scaling decent work in emerging economies while underscoring policy imperatives for social protection safeguards.\n"]

  May 04, 2026   doi: 10.1002/csr.70334   open full text
• A Multi‐Level Analysis of Psychological, Cultural, and Strategic Drivers of Corporate Environmental Responsibility.
  Rana Salman Anwar, Rizwan Raheem Ahmed, Dalia Streimikiene, Justas Streimikis.
  Corporate Social Responsibility and Environmental Management. 6 days ago
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 3, Page 3360-3383, May 2026. ", "\nABSTRACT\nThis research aims to unravel the complex psychological, organizational, and environmental factors that underpin employee environmentally friendly behavior and sustainable marketing performance in the U.S. fertilizer sector. It examines a fully moderated serial mediation model in which employee environmental consciousness and organizational green culture serve as primary antecedents, with employee green commitment and green innovation as mediators. Through various relational pathways, the model also incorporates three moderators: leadership support for sustainability, psychological green climate, and customer environmental demand. A sample of 1108 U.S. fertilizer workers was surveyed with validated measurement instruments. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS‐SEM) to evaluate causal paths, and supervised machine learning in JASP was used to assess predictive accuracy and robustness. All the relationships proposed were confirmed. SEM demonstrated strong explanatory power, whereas machine learning showed predictive accuracy, especially with neural networks and KNN. Outcomes emphasize the interaction of employee awareness, organizational culture, and external pressures in influencing green commitment, innovation, and sustainable marketing performance. This research makes an original contribution by combining SEM and machine learning to test the causal and predictive validity of a multilevel sustainability model in the less‐researched U.S. fertilizer sector. It develops a theory by illustrating how organizational enablers and employee‐level psychological mechanisms dynamically interact, providing new insights into how green behaviors are translated into sustainable marketing performance.\n"]

  May 04, 2026   doi: 10.1002/csr.70330   open full text
• Social Licence to Operate and Major Infrastructure: A Social Exchange Theory Approach to Modelling Drivers of Community Acceptance.
  Sabit Otor, Sara Bice, Hayley Henderson.
  Corporate Social Responsibility and Environmental Management. 6 days ago
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 3, Page 3225-3246, May 2026. ", "\nABSTRACT\nSocial licence to operate (SLO) is increasingly prevalent in social performance and environmental management of impactful sectors. To date, however, research into SLO for major infrastructure development remains limited. This study introduces the SLO for Infrastructure Model using Social Exchange Theory (SET) to build on leading SLO models from other major sectors. The model is constructed from a multi‐year Australian study involving over 1500 survey responses, analysed using Partial Least Squares‐Structural Equation Modelling. The study contributes novel insights into the key factors driving SLO in major infrastructure and responds to critical questions and gaps in the broader SLO literature to offer new perspectives on the role of trust. The study highlights the importance of perceived benefits and perceived risks to SLO, not only for their large effect sizes on community acceptance, but also as key mechanisms through which other predictors of SLO boost and transmit their influence onto the community acceptance necessary to earn and maintain a social licence.\n"]

  May 04, 2026   doi: 10.1002/csr.70317   open full text
• Corporate Sustainability Transition: Methodological Analysis for a Rating Model.
  Riccardo Censi, Paola Campana, Fulvio Schettino, Chiara De Pucchio.
  Corporate Social Responsibility and Environmental Management. 6 days ago
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 3, Page 3696-3711, May 2026. ", "\nABSTRACT\nThis study introduces a new rating model for the evaluation of corporate sustainability, addressing the inconsistencies and divergences that characterize current ESG assessment systems. The model is hierarchically structured, comprising 99 indicators organized into 19 modules, and is designed to be adaptable by sector and firm size. It provides a standardized yet flexible analytical framework that enhances transparency, comparability, and replicability of sustainability assessments. The framework is aligned with key European regulatory initiatives, including the EU Taxonomy and the CSRD Directive, and integrates both quantitative and qualitative dimensions. The indicators were developed through a comparative analysis of leading ESG frameworks (Bloomberg, Refinitiv, Moody's) and European regulatory sources and were refined through a modular structure that groups them into submodules, modules, and pillars. A dual weighting algorithm, sectoral and dimensional, was applied to ensure comparability across industries and firms of different sizes. The methodological process follows progressive steps: data collection at the company level, calculation of ESG metrics, aggregation into indicators, and consolidation into the three ESG pillars. Through conceptual validation and comparison with existing rating models, the framework demonstrates methodological coherence and practical potential. In particular, it addresses the issue of so‐called “aggregate confusion” in ESG ratings by reducing measurement divergence and promoting greater alignment with shared standards. The proposed approach supports the voluntary adoption of sustainable practices and facilitates improved management of environmental and social risks. Its main contribution lies in providing a transparent and adaptable tool that combines standardization with the flexibility required by diverse corporate contexts. The study delivers both theoretical and practical value, offering a structured basis for advancing ESG performance evaluation and harmonization.\n"]

  May 04, 2026   doi: 10.1002/csr.70350   open full text
• Between Virtue and Risk: ESG Dynamics and the Strategic Role of Gender‐Diverse Boards.
  Rasha Qawasmeh, Husni Samara, Naji Alslaibi, Enas Kamal Khaled Abu Farha, Ahmed A. Elamer.
  Corporate Social Responsibility and Environmental Management. 6 days ago
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 3, Page 4547-4563, May 2026. ", "\nABSTRACT\nThis study examines the asymmetric effects of environmental, social, and governance (ESG) performance and ESG controversies on firm performance and investigates the moderating role of executive gender diversity. Using a panel of 561 non‐financial firms from 14 European countries over the period 2014–2023, we employ a two‐stage least squares (2SLS) approach to address endogeneity concerns. Firm performance is measured using both market‐based (Tobin's Q) and accounting‐based (ROA) indicators. The results show that ESG performance is positively associated with firm value, whereas ESG controversies exert significant negative effects, reflecting the reputational and financial costs of ESG failures. Importantly, executive gender diversity strengthens the positive performance implications of ESG engagement and mitigates the adverse effects of ESG controversies, although gender diversity in isolation does not uniformly enhance performance. Board‐level governance characteristics operate as contextual mechanisms, exhibiting divergent effects across market‐ and accounting‐based performance measures. By distinguishing between ESG performance and ESG controversies and by conceptualizing executive gender diversity as a contingent executive‐level attribute, this study contributes to Corporate Social Responsibility, Institutional, and Upper Echelons theories. The findings highlight the importance of executive‐level diversity and governance alignment in translating ESG engagement into sustainable firm value.\n"]

  May 04, 2026   doi: 10.1002/csr.70500   open full text
• Nice‐to‐Have or Must‐Have? Revisiting the Corporate Sustainability–Customer Loyalty Relationship Across Generations.
  Ovidiu I. Moisescu, Oana A. Gică.
  Corporate Social Responsibility and Environmental Management. 6 days ago
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 3, Page 4482-4501, May 2026. ", "\nABSTRACT\nThis study revisits the relationship between environmental and social sustainability and customer loyalty, integrating both sufficiency and necessity theoretical perspectives within a generational framework. It examines whether generational differences moderate these relationships and whether these sustainability dimensions act not only as sufficient but also necessary conditions for loyalty formation. A cross‐sectional survey was conducted among 1263 retail banking customers from Generations X and Y. Results reveal that environmental and social sustainability indirectly boost customer loyalty by increasing customer–company identification and satisfaction. However, environmental sustainability has a stronger impact on loyalty among Generation Y, while social sustainability is more influential for Generation X. Moreover, both sustainability dimensions are necessary for loyalty formation among Generation Y, whereas only social sustainability is necessary for Generation X. This research extends the sustainability–loyalty literature by applying a dual sufficiency–necessity framework and by introducing a generational lens to assess the influence of perceived corporate sustainability.\n"]

  May 04, 2026   doi: 10.1002/csr.70395   open full text
• Where Tech Meets the SDGs: A Supply‐Chain Process Map for Sustainability Management.
  Vincenzo Varriale, Antonello Cammarano, Moacir Godinho‐Filho.
  Corporate Social Responsibility and Environmental Management. 6 days ago
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 3, Page 4451-4481, May 2026. ", "\nABSTRACT\nThis study investigates how advanced technologies support Sustainable Development Goals (SDGs) within supply chain management (SCM) through a structured analysis of 4448 sustainable practices. By integrating perspectives from sustainability‐oriented innovation (SOI) and contingent dynamic capabilities, the research conceptualizes technology adoption as a context‐dependent driver of environmental, economic, and social performance. Eleven advanced technologies are mapped across 25 supply chain (SC) processes and 169 SDG targets using association indices and Pearson correlations, revealing hidden linkages and recurrent technological configurations. The results highlight the central role of AI, IoT, blockchain, and computing in accelerating sustainability transitions, while exposing a persistent underrepresentation of social‐oriented practices. An integrated mapping synthesizes patterns of technological implementation across SC processes, offering a holistic understanding of SOI alignment. Building on these insights, the study proposes a framework for guiding digital transformation in SCs, providing actionable managerial and policy implications to strengthen strategic coherence and support SDG‐oriented decision‐making.\n"]

  May 04, 2026   doi: 10.1002/csr.70394   open full text
• Embedding Corporate Social Responsibility Tools Into Sustainable Business Practice: Evidence From Zambia's Agro‐Food Sector.
  Mubanga Lackson Chipimo, John Bwalya, Joseph Katongo Kanyanga.
  Corporate Social Responsibility and Environmental Management. 6 days ago
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 3, Page 4437-4450, May 2026. ", "\nABSTRACT\nThis paper examines how corporate social responsibility (CSR) tools and practices influence firm performance using Zambia's listed agro‐food companies as a focal case. CSR practices are operationalised through a composite social score built on ISO IWA 48:2024 standards across three dimensions: employee welfare, community investment, and diversity initiatives. An explanatory sequential mixed‐methods design was applied, combining a 2014–2024 panel regression with thematic analysis of sustainability and governance reports. Quantitative results suggest that CSRs influence on profitability in the short run is minimal, but nuanced and non‐linear. Qualitative results show that qualitative CSR improves accountability, reputation, and trust among stakeholders which accumulate in larger firms, and with better governance mechanisms. These findings add to the CSR–performance debate by explaining how supplemented frameworks of accountability, collaborations with communities, and participatory approaches inscribe into social and competitive advantage over time. This study provides practical advice to managers and policymakers on embedding CSR into their reporting systems, disclosure processes and stakeholder engagement. This study contributes to the CSR literature in the Zambian context by anchoring the CSR measurement scale to the ISO stand and the CSR indicators to the SDGs and offers an example of how firms operating in resource constraint context are integrating social investment into long‐term performance value.\n"]

  May 04, 2026   doi: 10.1002/csr.70393   open full text
• The Role of Environmental, Social, and Governance in Sustainability in the Service Industry: Comparison of Responses Between Hospitality and Airline Customers.
  Hyunjun Choi, Junghyun Park, Aeeun Jeon, Yunmi Park, Jongsik Yu.
  Corporate Social Responsibility and Environmental Management. 6 days ago
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 3, Page 4422-4436, May 2026. ", "\nABSTRACT\nThe purpose of this study was to explain customers' emotional and behavioral responses to hospitality and airline companies engaged in environmental, social, and governance (ESG). The analysis found that engaging in ESG had a positive effect on customers' emotional and behavioral responses for both hospitality and airline companies. An empirical analysis was conducted based on the data collected to achieve the research objectives, and the data used for the empirical analysis were obtained through a professional data collection agency. The empirical analysis employed 237 hospitality samples and 225 airline samples, respectively. The results of this study demonstrate that ESG is an activity that has a positive effect on hospitality and airline companies. The study provides significant theoretical and practical insights.\n"]

  May 04, 2026   doi: 10.1002/csr.70392   open full text
• An Integrated Strategic Sustainability–Risk Management Modeling Approach for Product Development of Malaysian Furniture Companies.
  Woon Leong Lin, Pei Jean Seow, Jing Yi Yong, Houng Chien Tan.
  Corporate Social Responsibility and Environmental Management. 6 days ago
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 3, Page 4399-4421, May 2026. ", "\nABSTRACT\nThe Malaysian furniture industry, a major global exporter, faces increasing pressure to integrate sustainability into product development while effectively managing environmental and market‐related risks. This study examines how eco‐product and eco‐process innovation contribute to sustainability risk management and assesses whether market turbulence strengthens these relationships. Grounded in the resource‐based view (RBV) and Institutional Theory, the research explains how firms mobilize internal capabilities and respond to external pressures to address sustainability challenges while maintaining competitiveness. A quantitative design was employed using survey data from 105 Malaysian furniture manufacturers, and the proposed relationships were analyzed through structural equation modeling (SEM) using SmartPLS. The results indicate that firm innovation capabilities, customer green demand, and environmental regulations positively influence both eco‐product and eco‐process innovation, while competitive pressures support eco‐product innovation but not eco‐process innovation. Both eco‐product and eco‐process innovation demonstrate significant positive effects on sustainability risk management. However, the moderating effects of market turbulence on the eco‐innovation–sustainability risk management relationships are not supported, suggesting that the risk management benefits of eco‐innovation are relatively stable across varying market conditions. This study contributes to the corporate social responsibility (CSR) and sustainability literature by providing empirical evidence on how firms align eco‐innovation with sustainability risk management in an emerging‐market context. Practically, the findings underscore the importance of strengthening firm innovation capability and reinforcing regulatory and market mechanisms that encourage eco‐innovation adoption. Future research may extend these insights through cross‐sector comparisons and by examining how emerging technologies further enhance corporate sustainability practices.\n"]

  May 04, 2026   doi: 10.1002/csr.70391   open full text
• Board Independence, Institutional Ownership, and CEO Duality as Drivers of ESG Performance in Southeast Asia: The Moderating Role of Board Gender Diversity in Strong Versus Weak Regulatory Environments.
  Marheni, Muhammad Arsalan Khan, Muhammad Syahid, Muhtad Fadly, Hidayatul Khusnah.
  Corporate Social Responsibility and Environmental Management. 6 days ago
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 3, Page 4383-4398, May 2026. ", "\nABSTRACT\nThis study examines how three core corporate governance mechanisms, board independence, institutional ownership, and CEO duality, drive ESG performance among 551 publicly listed firms in Malaysia, Singapore, Indonesia, and Thailand over the period 2015–2023 (4959 firm‐year observations). Using fixed‐effects panel regressions with two‐way clustered standard errors and year, country, industry, and firm fixed effects, the results show that board independence and institutional ownership are strongly and positively associated with ESG performance, whereas CEO duality has a significant negative effect. Board gender diversity not only has a direct positive impact but, more importantly, significantly moderates these relationships: It amplifies the beneficial effects of independence and institutional ownership and intensifies the detrimental effect of CEO duality. All governance, ESG linkages, and the moderating role of female directors are markedly stronger in Malaysia and Singapore, countries characterized by rigorous regulatory enforcement and gender‐diversity mandates, than in Indonesia and Thailand. Robustness tests employing random effects, outlier‐excluded subsamples, and a critical‐mass threshold (≥ 30% women directors) confirm the stability and even strengthen the findings. These results highlight that effective internal governance requires supportive institutional conditions and meaningful female board representation to deliver superior sustainability outcomes in Southeast Asia.\n"]

  May 04, 2026   doi: 10.1002/csr.70390   open full text
• Bidirectional Relationship Between Corporate Social Responsibility and Financial Distress of Firms in Emerging African Countries: Evidence From Wavelet Enhanced QQR Models.
  Idorenyin J. Okon.
  Corporate Social Responsibility and Environmental Management. 6 days ago
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 3, Page 4363-4382, May 2026. ", "\nABSTRACT\nThis study investigates the bidirectional relationship between corporate social responsibility (CSR) and financial distress across selected African emerging markets from 2012 to 2023. While CSR is widely considered a strategic asset that enhances firm resilience, limited empirical research has explored its dual role as both a safeguard and a potential source of financial vulnerability, particularly within under‐institutionalized contexts. Using firm‐level CSR disclosures aligned with GRI standards and financial distress measured via the Altman Z‐score, the study applies a wavelet‐enhanced quantile‐on‐quantile regression (WE‐QQR), wavelet‐enhanced multivariate quantile‐on‐quantile regression (WE‐MQQR), and the bootstrapped causality‐in‐quantiles (CiQ) method to capture nonlinear, asymmetric, and quantile‐dependent dynamics. The findings reveal a bidirectional but asymmetric relationship between CSR and financial distress across all estimation frameworks. The WE‐QQR and WE‐MQQR surfaces show that CSR consistently lowers distress risk, with the strongest effects observed among firms in moderate‐to‐weak financial positions, lending support to the risk‐mitigation hypothesis. Conversely, financial distress suppresses CSR engagement, particularly for firms with limited governance strength or liquidity buffers, indicating that distress constrains discretionary social investment. These patterns differ across African countries, reflecting variation in regulatory enforcement, capital‐market depth, and stakeholder pressure. Robustness checks using the CiQ approach confirm distribution‐dependent two‐way causality: CSR exerts its strongest predictive influence in the lower quantiles of financial health, while distress has its largest effect on CSR in the middle quantiles of CSR intensity. Complementary 2SLS and 3SLS estimations further validate this reciprocity after accounting for endogeneity and simultaneous determination. The study contributes to the literature by contextualizing the CSR–distress nexus within African institutional heterogeneity and by highlighting the tail‐dependent nature of these interactions.\n"]

  May 04, 2026   doi: 10.1002/csr.70389   open full text
• Embedding Sustainability in Lean Systems: Cultural and Institutional Pathways to Environmental Performance in ISO‐Certified Taiwanese Manufacturing.
  Gwo Yang Tsai.
  Corporate Social Responsibility and Environmental Management. 6 days ago
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 3, Page 4348-4362, May 2026. ", "\nABSTRACT\nThis study examines how lean manufacturing contributes to environmental performance in ISO‐certified Taiwanese firms. Drawing on the resource‐based view and institutional theory, we conceptualize sustainability‐oriented culture as a capability that transforms lean routines into environmental gains, while coercive institutional pressure shapes these effects. Survey data and structural equation modeling show that lean practices enhance environmental performance directly and indirectly through culture. However, strong regulatory pressure weakens the lean–culture link, indicating a compliance paradox. The findings highlight that regulations alone are insufficient; firms must foster sustainability values and employee engagement to unlock lean's environmental potential.\n"]

  May 04, 2026   doi: 10.1002/csr.70388   open full text
• Transforming Business Models for a Better Future: Investigating Effects of Sustainable Business Model Archetypes on Consumer Adoption Behavior.
  Lennard Stutz, Franziska Janz, Slawka Jordanow, Sven Heidenreich.
  Corporate Social Responsibility and Environmental Management. 6 days ago
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 3, Page 4036-4054, May 2026. ", "\nABSTRACT\nGlobal challenges such as climate change, resource scarcity and ecological degradation demand that companies rethink how they create, deliver and capture value. Sustainable business model innovations (SBMIs) offer a promising pathway, yet empirical insights into how different SBMI archetypes affect consumer adoption behavior are scarce. We conducted a scenario‐based experiment with 349 consumers, manipulating three SBMI archetypes (i.e., technological, social and organizational) and a non‐sustainable control. The results reveal that technological and organizational archetypes significantly elevated adoption, while the impact of social archetypes is comparatively weak. Crucially, a higher perceived radicality of the SBMI magnified adoption across all archetypes, suggesting that consumers reward bold, transformative change signals. Theoretically, results substantiate the archetype lens for demand‐sided research on SBMIs and clarify their differential persuasive power. Practically, they suggest two levers for managers: foreground concrete technological or organizational advances and communicate their radical nature to accelerate consumer adoption of SBMIs.\n"]

  May 04, 2026   doi: 10.1002/csr.70371   open full text
• Greening the Primary Market: ESG Disclosures and Pricing Dynamics of Indian IPOs.
  J. Kirubakaran, Vivek Sunny Joseph.
  Corporate Social Responsibility and Environmental Management. 6 days ago
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 3, Page 4055-4069, May 2026. ", "\nABSTRACT\nThis study explores the relationship between ESG reporting and Initial Public Offering (IPO) performance in the context of Indian markets. The research examines how the disclosure of ESG information in IPO prospectuses affects the initial performance of newly listed companies. The prospectuses of 344 companies listed during 2017–2024 are examined using Python text analysis modules. The study analyses the correlation between ESG disclosures and post‐IPO stock price performance, assessing whether companies with better ESG scores exhibit more significant listing gains. This study's results indicate a significant positive relationship between ESG scores and the listing performance of IPOs. The persistent effect of ESG disclosures up to 30 days after listing is also examined. Investors show more affinity towards companies having better ESG disclosures and attitudes. The findings of this study hold implications for policymakers, investors, and market participants seeking to better understand the role of ESG factors in the IPO valuation process and their impact on capital market development in India.\n"]

  May 04, 2026   doi: 10.1002/csr.70372   open full text
• The Future Is Circular: Accelerating the Transition From Linear to Circular Models Through Board Dynamics, Green Innovation, and Regulatory Environment.
  Dejun Zhou, Ummar Faruk Saeed, Angelina Kissiwaa Twum, Rabiatu Kamil.
  Corporate Social Responsibility and Environmental Management. 6 days ago
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 3, Page 4153-4173, May 2026. ", "\nABSTRACT\nThe transition from linear to circular economic models is a critical response to global environmental degradation and unsustainable resource consumption. The circular economy (CE) offers a viable pathway to sustainable development through waste reduction, resource efficiency, and closed‐loop systems. However, within the energy sectors of countries participating in the belt and road initiative, hereinafter BRI countries, particularly in Sub‐Saharan Africa, the adoption of circular economy practices (CEP) remains limited. This study investigates the role of board dynamics (BD) in facilitating CEP and examines how green innovation (GI) and the regulatory environment (RE), hereinafter treated as contextual enablers, moderate this relationship. Drawing on agency, stakeholder, and resource dependence theories, the study addresses three questions: How do board attributes influence CEP? To what extent do GI and RE enhance this effect? A novel CEP index based on the 4R framework (Reduce, Reuse, Recycle, Recover) was developed and applied to panel data from 372 energy firms in BRI countries between 2010 and 2022. Using advanced econometric techniques, including System GMM, the study finds that gender diversity, foreign board membership, independence, and ownership concentration positively influence CEP, while CEO duality has a negative effect. Both GI and RE significantly strengthen these relationships. The findings contribute to governance and sustainability scholarship by illustrating how internal governance and external conditions jointly influence circularity outcomes. The study concludes that corporate boards, hereinafter regarded as strategic agents, play a critical role in accelerating the CE transition in emerging economies.\n"]

  May 04, 2026   doi: 10.1002/csr.70377   open full text
• Using Stimulus Organism Response Framework to Enhance Environmental Management and Corporate Sustainability in the Energy Sector.
  Yunqian Zhang, Mei Kei Leong, Fengsheng Chien, Aisha Khan, Haonan Lin.
  Corporate Social Responsibility and Environmental Management. 6 days ago
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 3, Page 4189-4203, May 2026. ", "\nABSTRACT\nThe given study makes a significant contribution to the study of renewable energy consumption behavior by incorporating environmental psychology and consumer behavior principles into the Stimulus‐Organism‐Response (SOR) theoretical framework. In contrast to the earlier studies which address environmental awareness or behavioral intention separately, the present study hypothesizes a new moderated sequential mediation model which elucidates the facilitative role of customized information (stimulus) increase in environmental awareness (organism) which consequently strengthens behavioral intention and leads to renewable energy consumption behavior (response). The theoretical integration expands on the SOR model by introducing moral obligation as a boundary condition that identifies the instances of customized messaging being more influential. The results show that personalized, localized, and culturally relevant information is more efficient in enhancing the environmental awareness of consumers, which subsequently is converted into behavioral intentions and behavior. Behavioral change cannot be accomplished solely through awareness; the mediating role of intention addresses the inconsistencies between environmental knowledge and action that have been reported previously. Additionally, the mediating effect of moral obligation adds more insight into the way ethical responsibility improves information processing and leads to proactive sustainable action. Practically, the evidence‐based results of this paper can be used by policymakers, energy companies, and sustainability activists to develop communication‐driven interventions in accordance with SDG‐12 (Responsible Consumption and Production) to hasten the process of adopting renewable energy through the use of individualized messages and ethical persuasion.\n"]

  May 04, 2026   doi: 10.1002/csr.70379   open full text
• Driving Sustainable Performance Through Green Business Strategy, Artificial Intelligence Capability, and Green Supply Chain Management: The Mediating Roles of Knowledge Integration and Green Innovation.
  Xiaoxiao Liu, Ka Yin Chau, Tin‐Chang Chang, Massoud Moslehpour.
  Corporate Social Responsibility and Environmental Management. 6 days ago
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 3, Page 4531-4546, May 2026. ", "\nABSTRACT\nThis research paper explores the importance of green business strategy (GBS), artificial intelligence capability (AIC), and green supply chain management (GSCM) in promoting sustainable performance (SP) in Chinese manufacturing companies. The study further examines the mediating roles of knowledge integration capability and green innovation (GI), and the moderating role of environmental dynamism (ED). It used the theoretical framework based on the Knowledge‐Based View (KBV), the Natural Resource‐Based View (NRBV), and the Dynamic Capabilities Theory (DCT) to develop a conceptual model empirically tested against survey data of 387 managers and executives working in various manufacturing fields. To examine the measurement model, partial least squares structural equation modeling (PLS‐SEM) along with direct, indirect, and moderating relationship analyses was used. The empirical findings indicate that GBS, AIC, and GSCM have a positive impact on SP, either directly or indirectly through knowledge integration and GI. The serial mediation relationship was supported, and the results showed that knowledge integration produces firm innovation, and the latter stimulates sustainability performance. Moreover, the ED moderating the relationship between performance and GI was reinforced, indicating that the benefits of GI are more advantageous to SP in unstable environments. The results highlight the importance of environmental goals, managerial integration into strategic management systems, the creation of AI‐related potentials, and green supply chain practice adoption to reach set sustainability targets. GI should also be the priority of those corporations which are in volatile environments because empirical evidence shows that in turbulent conditions, the performance implications of GI are magnified. The current research contributes significantly as it suggests a moderated mediation model through which strategic, technological, and supply‐chain approaches can be combined, thus contributing to the theoretical knowledge and providing the managerial implications relevant to sustainability management in emergent economies.\n"]

  May 04, 2026   doi: 10.1002/csr.70397   open full text
• Improving Scope 3 Procurement Emissions Accounting: Key Challenges and a Strategic Approach Using MICMAC and the Sustainability Balanced Scorecard.
  Widiene Essouid, Hiba Salem, Stéphane Trébucq, Philippe Loubet, Guido Sonnemann.
  Corporate Social Responsibility and Environmental Management. 6 days ago
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 3, Page 4204-4226, May 2026. ", "\nABSTRACT\nThis study examines the reliability of Scope 3 emissions accounting, focusing on purchased goods and services, a critical area for corporate decarbonization. Key barriers include data quality issues, inconsistent methodologies, and limited organizational alignment. An original mixed‐methods approach has been used to analyze answers from professionals with NVivo software, then the most influential organizational factors have been identified based on a structural analysis. Nineteen interrelated challenges have been found and classified using the 6M framework. The MICMAC method has been used to distinguish five types of variables: driver, linkage, dependent, autonomous, and peloton. The Sustainability Balanced Scorecard (SBSC) and strategy map frameworks help to present these variables in six related perspectives. Such findings highlight the need for cross‐functional collaboration, digital tools development, and capacity‐building in order to improve Scope 3 data integrity. Although this study focuses on procurement, the approach can be transferred to other Scope 3 categories with category‐specific adaptations. By integrating such a systemic analysis with managerial tools, this research provides a replicable methodology to support strategic planning for decarbonization stakes.\n"]

  May 04, 2026   doi: 10.1002/csr.70380   open full text
• Market Perceptions of ESG Reputational Risk in the US Pharmaceutical Industry.
  Erdinc Akyildirim, Shaen Corbet, Jose Antonio Muñiz, Frank Scrimgeour.
  Corporate Social Responsibility and Environmental Management. 6 days ago
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 3, Page 4502-4530, May 2026. ", "\nABSTRACT\nNegative ESG‐related reputational events generate significant corporate risks, particularly within sensitive sectors such as the pharmaceutical industry. Using novel reputational data, this research investigates investor perceptions of the consequences of experienced ESG breaches among US pharmaceutical firms. Specifically, we consider the magnitude, timing, and persistence of abnormal returns, testing whether firm‐specific characteristics and event‐related attributes moderate and account for identified market response differentials. Results indicate the presence of significant negative abnormal returns before the identified media release date, suggesting market anticipation or information leakage, followed by a pronounced negative shock upon formal announcement, with firm size the most robust mitigating factor. Market response shows substantial heterogeneity, while environmental incidents generate significant, delayed negative returns, whereas social and governance events show negligible investor response, indicating a lack of market concern. Companies experiencing recurring incidents experience further deterioration of returns than first‐time offenders. Neither the initial news source's reach nor the assessed severity significantly affects the magnitude of market response. These findings highlight the context‐dependent nature of ESG materiality in the pharmaceutical sector.\n"]

  May 04, 2026   doi: 10.1002/csr.70396   open full text
• Female Directors and Firms' Environmental Initiatives: Evidence From a Developing Economy.
  Nongnapat Thosuwanchot, Pingyi Lou, Chenyu Wu.
  Corporate Social Responsibility and Environmental Management. 6 days ago
  ["Corporate Social Responsibility and Environmental Management, EarlyView. ", "\nABSTRACT\nWater pollution poses a significant challenge in the developing world, demanding immediate action to protect water resources. This study examines the impact of female directors on firms' environmental initiatives in wastewater treatment and boundary conditions that influence female directors' attention, utilizing a unique Chinese database. Analyzing plant‐level data on wastewater yield and treatment, we find that a higher proportion of female directors is associated with increased wastewater treatment efforts. Moreover, by drawing on the attention‐based view to examine boundary conditions, we find a stronger positive effect of the proportion of female directors on wastewater treatment in family firms, firms with board political background, and firms with higher long‐term institutional ownership. Our results contribute to the literature on firms' sustainable initiatives, emphasizing the importance of female directors' attention to environmental issues, and shed light on firms' internal and external factors that enhance female directors' allocation of attention to environmental initiatives.\n"]

  May 04, 2026   doi: 10.1002/csr.70631   open full text
• Digital Product Passports in Fashion: A Strategic Framework for Implementation.
  Laura Macchion.
  Corporate Social Responsibility and Environmental Management. 9 days ago
  ["Corporate Social Responsibility and Environmental Management, EarlyView. ", "\nABSTRACT\nThis study investigates the role of the Digital Product Passport (DPP) in promoting transparency, traceability, and sustainability within the fashion industry. As the fashion sector faces significant environmental and social challenges, including resource depletion, pollution, and unethical labor practices, the DPP offers a potential solution by providing detailed, accessible data on products' origins, composition, and lifecycle. The research proposes a framework for implementing the DPP, addressing the barriers companies encounter due to complex supply chains, fast product cycles, and sustainability goals. A multiple case study approach is used to analyze the experiences of companies adopting DPPs, focusing on the technological and organizational challenges they encounter. This research contributes to the academic literature on digital traceability, offering insights into how DPPs can support a transition towards more sustainable and transparent fashion practices. The findings provide recommendations for managers and policymakers looking to enhance supply chain transparency and compliance with sustainability standards.\n"]

  May 01, 2026   doi: 10.1002/csr.70648   open full text
• Monitoring Carbon Risk: Auditor Pricing of Stranded Asset Exposure in U.S. Energy Firms.
  Sabrine Ayed, Walid Ben‐Amar, Yang Stephanie Liu.
  Corporate Social Responsibility and Environmental Management. 9 days ago
  ["Corporate Social Responsibility and Environmental Management, EarlyView. ", "\nABSTRACT\nThis paper examines whether external auditors incorporate carbon asset risk disclosures (CARD) when assessing a client's exposure to stranded asset risks and how these disclosures influence audit pricing decisions. Using data from Ceres' Sustainability Disclosure Search Tool, we assess a firm's CARD specificity by analyzing the proportion of text in 10‐K filings devoted to the impacts of climate change on reserves, accounting treatment, and the transition to a low‐carbon economy. We use this measure as a proxy for a firm's perceived and communicated exposure to stranded asset risks. Drawing on a sample of 1077 firm–year observations of US energy companies from 2010 to 2021, our findings reveal a positive association between a firm's specific CARD and its audit fees. Further cross‐sectional analyses indicate that this relationship is weaker at higher levels of external monitoring by financial analysts but becomes more pronounced following the Paris Climate Agreement. Overall, our findings highlight the importance of transparent and consistent carbon risk reporting and the need to effectively monitor and manage carbon asset risks to balance disclosure transparency with audit cost considerations in the transition to a low‐carbon economy.\n"]

  May 01, 2026   doi: 10.1002/csr.70637   open full text
• The Role of CSR Committee Structure in Catalyzing ESG Performance: Through the Lens of Dynamic Panel Approach.
  Suchismita Ghosh, Subhas Mondal, Tarak Nath Sahu.
  Corporate Social Responsibility and Environmental Management. 9 days ago
  ["Corporate Social Responsibility and Environmental Management, EarlyView. ", "\nABSTRACT\nThe key objective of this empirical study is to reveal the influence of CSR (Corporate Social Responsibility) Committee Structure on Environmental, Social, and Governance (ESG) performance. To investigate this, the study employs a System‐GMM estimation technique based on panel data set of 404 non‐financial corporations listed on Nifty 500 index, covering a tenure of 9 years, that is, from 2015 to 2023. Here, all the financial and non‐financial data of sampled companies are retrieved from the Bloomberg database. The empirical outcome points out that the environmental disclosure score is significantly elevated by the existence of CSR committee and attendance in CSR committee meetings. The findings also shows that the social disclosure score is influenced by three components of CSR committee, that is, size, independence, and number of meetings. Additionally, the study reveals that the governance disclosure score is significantly improved by four components of CSR committee, that is, size, independence, number of meetings, and attendance in meetings. Finally, the outcome also depicts that three CSR committee attributes, that is, size, attendance, and number of meetings significantly elevate the ESG performance. This research work provides fresh insight in this field, that may be useful to experts, institutions, regulators, and legislators as they draft and revise laws governing the composition of CSR committees.\n"]

  May 01, 2026   doi: 10.1002/csr.70646   open full text
• How CSR, Green Leadership, and Green Finance Improve Sustainable Supply Chain Performance: The Role of Sustainable Supply Chain Practices.
  Qi Cheng, Munkhdelger Tsevegjav, Tingting Liu, Mingqiang He, Anvar Absamatov.
  Corporate Social Responsibility and Environmental Management. 10 days ago
  ["Corporate Social Responsibility and Environmental Management, EarlyView. ", "\nABSTRACT\nSustainable supply chain change has emerged as a strategic requirement within manufacturing companies that are trying to gain long‐term competitiveness to meet the rising environmental and institutional demands. This research paper examines how corporate social responsibility (CSR), green transformational leadership (GTL), and green finance (GF) collectively lead to Sustainable Supply Chain Performance (SSCP) through the moderation of institutional pressure (IP). Crucially, the study identifies sustainable supply chain management practices (SSCMP) as the operational mechanism that mediates these relationships, functioning as the critical capability through which strategic intent and financial resources are converted into tangible execution. Even though previous studies analyzed these constructs separately, little emphasis has been placed on their combined impacts in a single theoretical framework, especially in the new manufacturing economies. Based on the Institutional Theory, Stakeholder Theory, and Transformational Leadership Theory (TLT), this paper establishes a cohesive conceptual framework of the interaction of leadership, financial commitment, and external pressures in motivating SSCP. The results, based on the data of 377 manufacturing professionals in Shenzhen, Guangzhou, and Shanghai, demonstrate that CSR, GTL, and GF are effective in improving SSCP by fostering the implementation of SSCMP. Moreover, IP has a direct positive influence on SSCP and enhances the correlation between SSCMP and performance outcomes. The model has high predictive and explanatory power. This research paper is relevant to the sustainability literature as it incorporates organizational, financial, and institutional approaches into a coherent conceptualization and offers contextualized managerial and policy suggestions to promote sustainable competitiveness in the manufacturing sector in China.\n"]

  April 30, 2026   doi: 10.1002/csr.70632   open full text
• Stakeholder Engagement Through Environmental Shareholder Proposals and Green Innovation.
  Xuan Li, Geir Drage Berentsen, Håkon Otneim, Steffen Juranek.
  Corporate Social Responsibility and Environmental Management. 10 days ago
  ["Corporate Social Responsibility and Environmental Management, EarlyView. ", "\nABSTRACT\nThis paper examines whether shareholder activism spurs environmental innovation and the development of green technologies among firms. Using a sample of 1473 environmental shareholder proposals filed at 458 publicly listed U.S. firms between 2009 and 2020, and employing panel‐matching difference‐in‐differences and two‐stage least squares designs, we find no robust evidence that environmental shareholder proposals increase firms' green innovation. Across specifications, the point estimates are small and often slightly negative, consistent with at most a modest reduction in green patenting, and in most cases are not statistically distinguishable from zero. These patterns are similar when we distinguish proposals by environmental materiality and by whether the proposals are filed by institutional investors. Overall, our evidence suggests that, in their current form, environmental shareholder proposals do not reliably spur long‐term, substantive changes in firms' green innovation during the transition to a low‐carbon economy.\n"]

  April 30, 2026   doi: 10.1002/csr.70638   open full text
• Exploring the Impact of Generative AI in Detecting Biases and Discrimination in Job Advertisements.
  Armando Calabrese, Sofia Carrino, Roberta Costa, Eugenio Roberti, Luigi Tiburzi.
  Corporate Social Responsibility and Environmental Management. 10 days ago
  ["Corporate Social Responsibility and Environmental Management, EarlyView. ", "\nABSTRACT\nThe human resources field faces increasing challenges related to social sustainability and the adoption of Sustainable Human Resource Management (SHRM) principles. Recruitment practices play a crucial role in this process, as job advertisements represent the first stage in shaping an inclusive workforce. While artificial intelligence (AI) technologies are increasingly applied in recruitment processes, most existing tools focus primarily on gender discrimination, often overlooking other relevant dimensions of diversity and inclusion (D&I). This study explores how an AI‐based framework grounded in European legislation can support the detection and prevention of discriminatory content in job advertisements (JobAds). The framework combines the development of regulatory guidelines with the design of a Generative AI‐based JobAd screening tool to identify potential non‐compliance before publication. Validation results from analysing 200 JobAds highlight the potential of AI‐assisted screening to support inclusive recruitment practices by reducing human bias, improving efficiency, and strengthening compliance with D&I standards within SHRM.\n"]

  April 30, 2026   doi: 10.1002/csr.70618   open full text
• Carbon Risk and Cost of Debt: The Role of Board Gender Diversity.
  Sarmad Ali, Muhammad Farooq, Qadri Al‐Jabri.
  Corporate Social Responsibility and Environmental Management. 10 days ago
  ["Corporate Social Responsibility and Environmental Management, EarlyView. ", "\nABSTRACT\nCarbon emissions expose firms to regulatory, reputational, and financial risks that increasingly influence borrowing conditions. Using 9560 firm‐year observations from 1195 European and US firms between 2016 and 2023, this study examines how carbon risk affects the cost of debt and whether board gender diversity moderates this relationship. The results indicate that firms with higher carbon risk face significantly higher borrowing costs, reflecting lenders' sensitivity to carbon risk uncertainties. However, gender‐diverse boards mitigate this effect, reducing lenders' perceived risk and weakening the positive link between carbon exposure and debt costs. Robustness checks using alternative measures of carbon risk, the cost of debt, instrumental‐variable estimation, system GMM, and critical‐mass analyses support these findings. Overall, the study emphasizes the important role of board gender diversity in shaping lenders' assessment of carbon risk and offers insights for investors, creditors, regulators, and firms managing carbon‐related financial challenges.\n"]

  April 30, 2026   doi: 10.1002/csr.70643   open full text
• Circular Economy as a Catalyst for ESG Performance: Unlocking the Strategic Role of Resource Productivity in the Nordic Region.
  Onur Yağış, Mohammad Ridwan, Hossein Ali Fakher, Jeremy Ko, Afsana Akhter, Abdulkadir Barut.
  Corporate Social Responsibility and Environmental Management. 10 days ago
  ["Corporate Social Responsibility and Environmental Management, EarlyView. ", "\nABSTRACT\nThis study investigates the impact of circular economy (CE) practices, resource productivity (RSP), economic growth, urbanization (URBA), and clean energy use on national Environmental, Social, and Governance (ESG) performance in Nordic countries during the period 1995–2021. Although circular economy initiatives are widely discussed in sustainability research, empirical evidence on how these factors influence national ESG performance remains limited, particularly for the Nordic region. Using panel data techniques, including the PMG‐ARDL estimator with robustness checks through AMG and CCEMG estimators, the results reveal distinct effects across variables. Circular economy performance, proxied by recycling waste per capita, significantly improves ESG outcomes, indicating that stronger recycling systems contribute positively to environmental quality, social awareness, and governance transparency. In contrast, resource productivity exhibits a negative effect on ESG performance, suggesting that productivity gains may sometimes lead to resource overuse and environmental pressure. Economic growth positively influences ESG performance by enabling greater investments in sustainable technologies, institutional development, and social welfare. Urbanization shows a negative relationship with ESG, implying that rapid or poorly managed urban expansion may undermine sustainability outcomes. Conversely, clean energy use significantly enhances ESG performance by reducing environmental pressures and supporting long‐term sustainability goals. These findings highlight the importance of strengthening recycling systems, promoting clean energy transitions, and integrating ESG considerations into economic and urban development policies to achieve balanced and sustainable growth in advanced economies.\n"]

  April 30, 2026   doi: 10.1002/csr.70622   open full text
• Driving Circular Economy Transitions Through Strategic Green HRM and CSR: Insights From Manufacturing Industries.
  Sahilali Saiyed, Vimal Kumar, Pratima Verma.
  Corporate Social Responsibility and Environmental Management. 10 days ago
  ["Corporate Social Responsibility and Environmental Management, EarlyView. ", "\nABSTRACT\nThis study examines how the strategic alignment of Corporate Social Responsibility (CSR) and Green Human Resource Management (Green HRM) strengthens circular economy implementation, focusing specifically on downstream practices of recycling and product refurbishment in manufacturing industries. Drawing on Human Capital Theory (HCT) and Circular Economy (CE) theory, we assess how sustainability‐oriented recruitment and recycling/refurbishment‐focused training influence employee engagement and, in turn, organizational performance in recycling and refurbished product initiatives. Survey data were collected from 400 HR managers in Gujarat, India, and analyzed using Partial Least Squares Structural Equation Modeling (PLS‐SEM). The findings show that both recruitment and training positively affect organizational performance, with employee engagement serving as a significant mediating mechanism. By clarifying a human capital–based pathway for downstream circular implementation, the study extends Green HRM and CE research and offers practical guidance for HR leaders and policymakers in emerging economies seeking to strengthen recycling and refurbishment outcomes through CSR‐aligned workforce strategies.\n"]

  April 30, 2026   doi: 10.1002/csr.70645   open full text
• Driving Sustainability Through CSR, Artificial Intelligence, and Green Supply Chain; The Role of Green Innovation Capabilities & Digital Maturity.
  Zhang Ying, Tin‐Chang Chang, Massoud Moslehpour, Shafinar Ismail, Jamshid Pardaev.
  Corporate Social Responsibility and Environmental Management. 11 days ago
  ["Corporate Social Responsibility and Environmental Management, EarlyView. ", "\nABSTRACT\nThe growing pressure on manufacturing industries to achieve a balance between economic growth and environmental protection has reinforced the necessity of digital technology‐driven innovation‐driven sustainability strategies. This paper investigates how corporate social responsibility, artificial intelligence capability, and green supply chain management can enhance sustainable performance within the Chinese manufacturing firms. Another objective of the study is to examine whether green innovation capability mediates the relationships and whether digital maturity moderates them. According to the natural resource‐based view and the stakeholder theory, a conceptual framework was constructed and empirically validated with the survey data of 313 managers working in manufacturing companies. The findings indicate that corporate social responsibility, artificial intelligence capability, and green supply chain management influence sustainable performance significantly. The role of green innovation capability is important in the mediation process as it converts strategic sustainability efforts into actual performance results. Moreover, digital maturity enhances the positive relationship between green innovation capability and sustainable performance, meaning that the more digital‐ready a firm is, the more it can take advantage of innovation activities. In contrast to the previous research where these factors were investigated independently, this study incorporates responsible practices, technological capability, and green supply chain management into a single framework within the framework of an emerging economy. The results indicate that managers are advised to be proactive in integrating responsible business, technological progress, and digital transformation to enhance sustainability performance. The research also has its theoretical and practical implications, as it describes how sustainability, the ability to innovate, and the ability to be digital contribute to the competitiveness of an organization. It is also proposed that further studies are necessary to extend the study to other contexts and to employ longitudinal data to gain a more in‐depth understanding of sustainability transformation over time.\n"]

  April 29, 2026   doi: 10.1002/csr.70642   open full text
• CEO Duality and Corporate Social Responsibility. A Literature Review With a Focus on Country Effects.
  Patrick Velte.
  Corporate Social Responsibility and Environmental Management. 11 days ago
  ["Corporate Social Responsibility and Environmental Management, EarlyView. ", "\nABSTRACT\nIn recent years, many researchers have become interested in the relationship between CEO duality (where one individual serves as both CEO and board chair) and CSR outcomes. Given the varied research results, this structured literature review concentrates on the country effects of this dynamic link. The principal‐agent and stakeholder theories are acknowledged as frameworks that elucidate the possible beneficial or detrimental effects of CEO duality on CSR reporting and performance. Cross‐country and country‐specific studies were formed from 100 quantitative peer‐reviewed archival studies. Country‐specific studies are further divided based on the Organisation for Economic Cooperation and Development (OECD) membership and board structure to examine country‐related differences. Most studies found a non‐positive impact of CEO duality on CSR outcomes in non‐OECD regimes and one‐tier systems which partly aligns with agency theory. Major research gaps and research recommendations are recognized to address the heterogeneity of CEO duality, the interaction between CEO duality and board attributes, and country‐related moderators of the CEO duality‐CSR link.\n"]

  April 29, 2026   doi: 10.1002/csr.70603   open full text
• Developing Sustainable Innovations for Planet, Profits—And People: Mixed‐Methods Insights From the Textile Industry.
  Lisa Hollands, Celine Bökemeyer, Luca Haensse, Nick Lin‐Hi.
  Corporate Social Responsibility and Environmental Management. 11 days ago
  ["Corporate Social Responsibility and Environmental Management, EarlyView. ", "\nABSTRACT\nSustainable innovations are increasingly recognized as promising avenues for businesses to tackle global sustainability challenges, expected to deliver ecological, social, and economic benefits. Yet social outcomes at the individual level remain underexplored, raising questions about whether such innovations fully realize their sustainability potential. This study investigates whether and how sustainable innovations create multifaceted value and examines employee participation as a critical driver of these outcomes. We employ a mixed‐methods approach, combining longitudinal data from 15 textile factories collected in multiple survey waves over up to 20 months with qualitative insights drawn from open‐ended survey responses. Multilevel modeling analyses at the company and person level indicate that perceived innovation success is positively associated with organizational performance perceptions, employee well‐being and optimism. Mediation analyses suggest that employee participation contributes to these outcomes indirectly by increasing perceived innovation success. Complementary qualitative analyses, guided by a principally inductive approach, reveal how employees perceive the benefits of sustainable innovations across economic, environmental, and social dimensions at individual, organizational, and societal levels. Overall, the study underscores sustainable innovations' often‐overlooked social benefits and shows that participatory implementation can amplify sustainable innovations' transformative potential for inclusive, future‐oriented development.\n"]

  April 29, 2026   doi: 10.1002/csr.70619   open full text
• Advancing Circular Economy Through Digital Twin Adoption, Green Finance, and Innovation: Insights From China's Industrial Sector.
  Tingting Liu, Qi Cheng, Kim Mee Chong, Anvar Absamatov.
  Corporate Social Responsibility and Environmental Management. 11 days ago
  ["Corporate Social Responsibility and Environmental Management, EarlyView. ", "\nABSTRACT\nThe transformation of the circular economy and environmental sustainability has become a burning issue in the emerging industrial economies. This paper investigates the impacts of digital twin adoption (DTA), green finance (GF), and green innovation capability (GIC) on circular economy practices (CEP) and sustainable enterprise performance (SEP) in Chinese manufacturing and construction companies. Based on time‐lagged survey data of 387 managers and the model being analyzed with PLS‐SEM, the results indicated that DTA, GF, and GIC have a significant positive effect on CEP, which has a significant positive effect on SEP. The relationships between strategic capabilities and sustainable performance are partially mediated by the practices of a circular economy, which shows that digital and financial investments produce better results when implemented in the context of a circular operational framework. Moreover, green transformational leadership has a positive moderating effect on the correlation between CEP and SEP, which enhances the performance impact of circular initiatives. Based on the dynamic capabilities theory and transformational leadership theory, this research explains the capability‐transformation process by which technological, financial, and leadership resources are transformed into quantifiable sustainability results. The results provide management and policy implications to accelerate sustainability‐focused industrial transformation in the emerging economies.\n"]

  April 29, 2026   doi: 10.1002/csr.70634   open full text
• How Does Entrepreneur Circle Drive the Willingness of Small and Medium‐Sized Enterprises to Engage in ESG Practices?
  Chen Tong, Ling Lin, Zhilong Xu, Jing Li, Yingying Jiang, Wanman Gao.
  Corporate Social Responsibility and Environmental Management. 11 days ago
  ["Corporate Social Responsibility and Environmental Management, EarlyView. ", "\nABSTRACT\nSmall and medium‐sized enterprises (SMEs) are essential for a sustainable future. However, many SMEs currently lack the intrinsic motivation to adopt ESG practices. As a key informal institutional factor, the entrepreneur circle plays a critical role in shaping SMEs' decision‐making. Utilizing a sample of Chinese SMEs, this study explores the mechanism by which the entrepreneur circle drives the willingness of SMEs to engage in ESG practices. Both qualitative and quantitative methods are adopted (in‐depth interviews → three levels of coding → scale development → structural equation model test). According to the research results, the degree of ESG embeddedness in the entrepreneur circle not only directly improves the willingness of SMEs to engage in ESG practices but also indirectly stimulates it through ESG normative recognition, ESG affective commitment, ESG efficacy, and the expectation of ESG returns. This study constructs a comprehensive theoretical framework for the mechanism by which the entrepreneur circle drives the willingness of SMEs to engage in ESG practices (i.e., external stimulus → internalization → behavioral intention). This helps policy makers and business enterprises better understand how informal institutions promote ESG practices in SMEs. The applicability of the theoretical model in other countries with similar entrepreneur circle cultures deserves further exploration in the future.\n"]

  April 29, 2026   doi: 10.1002/csr.70641   open full text
• Balancing the Scales: The Trade‐Off Between High‐Growth and Sustainability.
  Francesco Pistolesi, Giulia Cattafi, Emanuele Teti.
  Corporate Social Responsibility and Environmental Management. 12 days ago
  ["Corporate Social Responsibility and Environmental Management, EarlyView. ", "\nABSTRACT\nSustainability has become an increasingly central pillar of corporate strategy, prompting firms to reconsider how they balance long‐term social and environmental commitments with short‐term financial objectives. In this context, Environmental, Social, and Governance (ESG) factors have garnered growing attention for their potential impact on firm performance. However, there is limited understanding of their influence on firms' growth trajectories, particularly in terms of market expansion and likelihood of achieving High‐Growth Firm (HGF) status. This study seeks to address this gap by examining a longitudinal dataset of 2189 US publicly traded firms (895 from NYSE and 1294 from Nasdaq) over the period 2002–2022, covering 16,781 firm‐year observations. Our findings reveal a negative relationship between overall ESG scores as well as their individual pillars and the probability of becoming an HGF. This suggests a potential trade‐off between pursuing rapid growth and committing to sustainability, as the two strategies often appear misaligned. Firms typically prioritize rapid expansion in their early stages, shifting attention to ESG‐related investments only after reaching maturity and stabilizing their growth trajectory.\n"]

  April 28, 2026   doi: 10.1002/csr.70620   open full text
• Linking Green Transformational Leadership to Employee Voice: A Serial Mediation Model in Sustainable Tourism.
  Evrim Tartan Selçuk, Gökhan Kerse.
  Corporate Social Responsibility and Environmental Management. 12 days ago
  ["Corporate Social Responsibility and Environmental Management, EarlyView. ", "\nABSTRACT\nThis study examines the effect of green transformational leadership (GTL) on green employee voice (GEV) in the tourism sector. In addition, drawing on Social Learning Theory, it determines how leaders influence employees' proactive environmental behaviors and identifies the mediating roles of green psychological climate (GPC) and green work engagement (GWE) in this relationship. For this purpose, data were collected from tourism employees in two provinces in Türkiye (Karaman and Antalya). Study 1 adapted research scales that had not previously been translated into Turkish, while Study 2 tested the research hypotheses. In addition to the analyses conducted using SPSS and AMOS, a serial mediation model (Model 6) was also analyzed using PROCESS Macro. According to the findings, GTL significantly affected GWE, GPC, and GEV. While GWE mediated the effect of GTL on GEV, GPC did not mediate this relationship. In addition, GPC and GWE assumed a sequential mediating role in the effect of GTL on GEV. Accordingly, it was concluded that leadership practices promoting an environmental climate and engagement strengthen pro‐environmental voice behavior. Therefore, the study demonstrates how sustainability goals in tourism are supported by integrating GPC and GWE into a single framework explaining the process from green leadership to employee behavior.\n"]

  April 28, 2026   doi: 10.1002/csr.70644   open full text
• Green Exports and Wages: The Role of Service Outsourcing Demonstration City Status in Chinese Firms.
  Gonzalo H. Soto, Jingzhu Chen.
  Corporate Social Responsibility and Environmental Management. 12 days ago
  ["Corporate Social Responsibility and Environmental Management, EarlyView. ", "\nABSTRACT\nChina's shift toward a green economy has increased the importance of human capital in sustaining competitive green exports and achieving environmental targets. This study examines the influence of green exports and service outsourcing demonstration city status on human capital development, measured as firm‐level wages, using panel data from Chinese companies over 2007–2016. We hypothesize that firms engaged in green exports enhance human capital through higher salaries, with potential moderation by service outsourcing policies. Employing high‐dimensional fixed effects models, supplemented by instrumental variable techniques and selection correction via the inverse Mills ratio, the analysis reveals a robust positive effect of green exports on wages across baseline estimations and robustness checks, indicating substantial firm‐level investment in skilled labor to meet sustainability demands. In contrast, service outsourcing demonstration city status exhibits no significant direct effect on wages and no significant moderating influence on the green export–wage relationship, suggesting a disconnect between current service outsourcing policies and the human capital requirements of green export sectors. The findings underscore the role of green export activities in driving sustainable wage growth and highlight the need to realign regional policies to better support human capital development in the green economy. Policy implications include targeted incentives for green export firms and reorientation of service outsourcing initiatives to foster synergies between service and green sectors, thereby advancing China's sustainable development goals.\n"]

  April 28, 2026   doi: 10.1002/csr.70636   open full text
• Female Power: The Relationship Between Female CEOs and ESG Performance in Family Firms.
  Jianghong Dai, Yi Xiang, Hongfei Ruan, Ying Zhang, Yuting Guo, Yongzhi Du, Jing Ge.
  Corporate Social Responsibility and Environmental Management. 13 days ago
  ["Corporate Social Responsibility and Environmental Management, EarlyView. ", "\nABSTRACT\nPrior studies offer mixed conclusions about whether female CEOs improve ESG performance in family firms, often overlooking critical differences in leadership pathways. Drawing on social identity theory, we argue that female entrepreneurial‐entry and female inter‐generational‐succession face fundamentally different identity tasks, and therefore pursue different ESG benchmarks. Female entrepreneurial‐entry can author and imprint a prosocial organizational identity, using ESG to differentiate the firm and signal values that exceed industry aspiration levels. By contrast, female inter‐generational‐succession steps into an inherited family identity and operates under stronger scrutiny from gender stereotypes; as a legitimacy strategy, they are more likely to calibrate ESG investments to what is seen as appropriate and defensible in their industry, producing ESG conformity rather than outperformance. We further propose that rice culture, a regionally embedded collectivist ethos, strengthens both mechanisms by reinforcing founders' prosocial orientation and intensifying successors' conformity pressures. Based on Chinese family firms, our analysis reveals that female entrepreneurial‐entry increases ESG above aspiration, whereas female inter‐generational‐succession increases ESG conformity. Furthermore, both effects are amplified in stronger rice‐culture regions. This study significantly advances understanding of how leadership origin and cultural context shape ESG through identity‐based mechanisms.\n"]

  April 27, 2026   doi: 10.1002/csr.70630   open full text
• How Do Firms Build Green Supply Chain Learning System? A Theoretical Framework and Directions.
  M. Birasnav, Seungmin Han, Ridhi Arora, Ruby Sangar.
  Corporate Social Responsibility and Environmental Management. 13 days ago
  ["Corporate Social Responsibility and Environmental Management, EarlyView. ", "\nABSTRACT\nThe number of research studies investigating the importance of circular economy is growing in the supply chain management literature. Most of these studies analyzed the environmental performance improvement or green innovation enhancement without exploring the underlying mechanisms. This study utilizes a system‐focused perspective on how organizations achieve their societal goals through a mechanism in which the concepts of learning and green supply chain are embedded. This mechanism includes sustainable internal and external organizational elements and is activated in such a way that organizations implement two types of green supply chain practices (exploration and exploitation) using feedback collected from both the elements. The implementation of these two categories of learning practices requires various stakeholders to exert pressure and various human resource configurations to build a strong workforce within an organization, which are influenced by strategic leadership behaviors leading firms to move toward socially responsible firms. Theoretical and practical implications are offered in this study.\n"]

  April 27, 2026   doi: 10.1002/csr.70609   open full text
• Do ESG Disclosure Scores Enhance Bank Stability and Financial Performance? Evidence From Explainable Artificial Intelligence Models.
  Buthiena Kharabsheh, Syed Mabruk Billah.
  Corporate Social Responsibility and Environmental Management. April 25, 2026
  ["Corporate Social Responsibility and Environmental Management, EarlyView. ", "\nABSTRACT\nThis paper investigates the impact of environmental, social, and governance (ESG) disclosure score on the stability and financial performance of banking firms within the Gulf Cooperation Council region. With the increased public awareness regarding ESG initiatives, banks are under pressure to show more disclosure and compliance. Our study employs annual panel data from 2017 to 2024, using 33 banks operating in Gulf Cooperation Council region. Bank stability is measured by Z‐score and the standard deviation of return on assets, while bank financial performance is measured using the return on assets and the return on equity. The Generalized Least Squares random effects model shows that higher ESG score leads to higher bank stability and financial performance. Our results are confirmed using advanced machine learning models. The explainable artificial intelligence model provides evidence that ESG disclosure can predict both bank stability and financial performance. The findings of this study have important practical implications. We contribute to the literature on sustainable finance, providing insights to policymakers, bank managers, and investors seeking to deal with the dynamic challenges in the banking industry.\n"]

  April 25, 2026   doi: 10.1002/csr.70590   open full text
• Talk Intentions, Walk Realities: Exploring ESG Implementation Gaps in V4 SMEs.
  Jagoda Mrzygłocka‐Chojnacka, Magdalena Gądek, Marek Kott, Katarzyna Walecka‐Jankowska, Joanna Kott, Anna Kowalska‐Pyzalska.
  Corporate Social Responsibility and Environmental Management. April 24, 2026
  ["Corporate Social Responsibility and Environmental Management, EarlyView. ", "\nABSTRACT\nThis study investigates the phenomenon of ESG (environmental, social, governance) decoupling in small and medium‐sized enterprises (SMEs) across the Visegrad Group (V4) countries: Poland, Czechia, Slovakia, and Hungary. While ESG frameworks are increasingly adopted as a strategic response to sustainability challenges, their implementation in the SME sector remains fragmented and often symbolic. Drawing on institutional theory and using survey data from 1392 SMEs, the study operationalises decoupling as a firm‐level signed Talk–Walk gap (ESGdi = Talki − Walki) capturing misalignment between communicated ESG readiness (Talk) and implemented ESG practices (Walk). The results indicate measurable ESG decoupling across all four countries. Although descriptive country‐level averages show small shifts (with Poland exhibiting slightly higher alignment and Hungary a larger descriptive gap), the overall distribution of ESGd does not differ significantly across countries. Bivariate and multivariate analyses show that external institutional pressures, including regulatory demands, partner and supply‐chain requirements, customer expectations, and finance‐related requirements, are positively associated with ESG decoupling, although the relative importance of specific pressures varies across countries. This suggests that SMEs may increase ESG signalling faster than implementation when internal capabilities are constrained. The study extends ESG decoupling research to SMEs in a Central and Eastern European context and highlights the need for policy and market instruments that support capability building and enable substantive ESG integration beyond compliance.\n"]

  April 24, 2026   doi: 10.1002/csr.70589   open full text
• Unlocking the Link: How Customer Experience Mediates Corporate Social Responsibility's Impact on Customer Re‐Usage Intentions.
  Sanja Pekovic, Sylvie Rolland.
  Corporate Social Responsibility and Environmental Management. April 24, 2026
  ["Corporate Social Responsibility and Environmental Management, EarlyView. ", "\nABSTRACT\nThis study investigates how Corporate Social Responsibility (CSR) influences Customer Behavior (CB) in the banking context and examines whether Customer Experience (CX) serves as the mechanism through which CSR translates into positive customer outcomes. Using survey data collected in France, we test the proposed relationships through Structural Equation Modeling, operationalizing Customer Behavior as customer re‐usage intentions and modeling CSR and CX as multidimensional constructs. The results indicate that CSR does not have a significant direct effect on re‐usage intentions; however, CSR exerts a significant indirect effect on Customer Behavior through Customer Experience, confirming CX as a meaningful mediating pathway. Additional analyses further show that both human‐like and technological dimensions of CX transmit the CSR effect, highlighting the relevance of both human and digital touchpoints. These findings suggest that CSR alone may not be sufficient to shape CB outcomes unless it is embedded in the customer journey and reflected in customers' lived service experiences. The study offers important managerial implications by emphasizing that CSR is more likely to contribute to CB when it is integrated into customer touchpoints.\n"]

  April 24, 2026   doi: 10.1002/csr.70612   open full text
• The Role of Corporate Social Responsibility in Shaping Brand Loyalty in the Retail Sector.
  Gaojian Chen.
  Corporate Social Responsibility and Environmental Management. April 22, 2026
  ["Corporate Social Responsibility and Environmental Management, EarlyView. ", "\nABSTRACT\nThis study aimed to analyse corporate actions in the sphere of social responsibility that influence consumer trust and loyalty within the retail sector. The research was based on a qualitative analysis of open sources, company reports, and corporate communications. It demonstrated how the approach to corporate social responsibility (CSR) has shifted—from being a public relations (PR) add‐on to becoming an integral part of a company's overall business strategy. It was established that such initiatives affect the rational perception of a brand, emotional attitudes towards it, and consumer behaviour. The analysis showed that Alibaba Group effectively implements environmental initiatives: its ‘Alibaba Green Logistics’ programme has reached over 100 million users and replaced more than 4 billion packages with eco‐friendly alternatives. The optimisation of logistics routes has led to a 15% reduction in CO2 emissions in several regions. The ‘Rural Taobao’ programme has digitised more than 1000 villages, while the ‘She Era’ initiative has supported over 500,000 women entrepreneurs. EVA's case was used to explore the adaptation of CSR strategies during wartime. Between 2022 and 2024, the company provided over 98 million UAH in humanitarian aid, including support for the Armed Forces of Ukraine, displaced persons, hospitals, children's institutions, and shelters. EVA also launched a series of social initiatives, including the charity programme Together for Children, as well as fundraising campaigns at store tills and on its online platform. The study concludes that in times of post‐pandemic instability, economic challenges, and social transformation, CSR is no longer a secondary consideration—it is becoming one of the key factors influencing brand loyalty, especially for companies operating in competitive environments across countries with varying levels of development. The practical significance of this study lies in its applicability for marketers, managers, and business owners seeking to effectively integrate CSR into brand strategy in order to strengthen consumer loyalty.\n"]

  April 22, 2026   doi: 10.1002/csr.70628   open full text
• CSR Disclosure and Operating Performance in the Agri‐Food Manufacturing Industry: Evidence From Southern Europe.
  Ángel Sabino Mirón Sanguino, Maria Pache Durán, Triana Arias Abelaira, María Beatriz Corchuelo Mártinez Azua.
  Corporate Social Responsibility and Environmental Management. April 22, 2026
  ["Corporate Social Responsibility and Environmental Management, EarlyView. ", "\nABSTRACT\nThis study explores the relationship between corporate social responsibility (CSR) disclosure and operating profitability in the agri‐food manufacturing industry of Southern Europe, focusing on Extremadura (Spain). From an initial pool of 284 firms, the final sample comprised 185 companies after excluding inactive or non‐reporting cases. CSR disclosure was assessed through a content analysis of corporate websites, generating an index across social, environmental, economic, and governance dimensions. Profitability was measured using EBITDA, complemented by financial and organizational control variables. The results reveal a very low level of CSR transparency, with an average disclosure index of 7.26%, concentrated mainly in social information. Regression analyses indicate that CSR disclosure exerts a marginally negative effect on short‐term operating profitability, while operating scale, corporate tax, and personnel costs show significant associations with EBITDA. The study contributes to the literature by clarifying the CSR–performance nexus in a sector marked.\n"]

  April 22, 2026   doi: 10.1002/csr.70626   open full text
• When Bad News Strikes: How the Scope and Duration of Negative Performance Feedback Shape R&D Manipulation.
  Ao Zan, Chuyue Ren, Shiyi Tang.
  Corporate Social Responsibility and Environmental Management. April 22, 2026
  ["Corporate Social Responsibility and Environmental Management, EarlyView. ", "\nABSTRACT\nThe relationship between performance feedback and risk‐taking has been widely examined within the behavioral theory of the firm. However, how performance feedback influences firms' R&D manipulation remains unclear. This study argues that negative performance feedback plays a critical role in shaping R&D manipulation behavior. Using panel data from Chinese A‐share listed manufacturing firms from 2009 to 2019, we find that the scope of negative performance feedback is positively associated with R&D manipulation, while the duration of negative performance feedback is negatively associated with R&D manipulation. Furthermore, CEO tenure weakens both the positive effect of feedback scope and the negative effect of feedback duration on R&D manipulation. In contrast, CEO career horizon amplifies the positive effect of feedback scope on R&D manipulation. These findings enrich the performance feedback literature by introducing a new behavioral outcome and offer theoretical insights for firms aiming to curb such opportunistic behavior.\n"]

  April 22, 2026   doi: 10.1002/csr.70602   open full text
• Balancing Act: How Paradoxical Leadership Enhances Environmental Leadership's Impact on Sustainability Performance.
  Rashid Saeed Alnaqbi, Muhammad Mustafa Raziq, Uzma Batool, Najla Abdullah Ahmed Albannai, Mehreen Malik.
  Corporate Social Responsibility and Environmental Management. April 22, 2026
  ["Corporate Social Responsibility and Environmental Management, EarlyView. ", "\nABSTRACT\nThis study investigates the influence of environmental leadership on sustainability performance and examines the moderating role of paradoxical leader behavior for this relationship. Drawing on paradox theory, the research explores how leaders balance competing economic, social, and environmental demands to enhance sustainability outcomes within public sector organizations in the UAE. Data were collected through a structured quantitative survey administered to employees of UAE‐based public sector organizations. Using a variance‐based structural equation modeling (SEM) approach with SmartPLS, the study assessed both measurement and structural models. Reliability, validity, and discriminant validity were confirmed, and hypotheses were tested through bootstrapping procedures with 5000 resamples to ensure robust estimations. The results reveal that environmental leadership has a significant positive effect on sustainability performance. Furthermore, paradoxical leader behavior strengthens this relationship, indicating that leaders capable of managing conflicting sustainability demands achieve superior performance outcomes. These findings extend prior research by empirically demonstrating that paradoxical leader behavior enhances the effectiveness of environmental leadership in achieving comprehensive sustainability performance across social, environmental, and economic dimensions. This study contributes to leadership and sustainability literature by integrating paradox theory into the environmental leadership framework. It introduces paradoxical leader behavior as a boundary condition that shapes the effectiveness of environmental leadership, offering a novel theoretical and empirical perspective on how leaders navigate tensions between environmental responsibilities and organizational goals.\n"]

  April 22, 2026   doi: 10.1002/csr.70625   open full text
• Corporate Sustainability: Uneven ESG Maturity and Disclosure in Russia.
  Evgeny Kuzmin, Guzalbegim Rakhimova, Hatidje Nasirova, Jasurbek Namozov.
  Corporate Social Responsibility and Environmental Management. April 21, 2026
  ["Corporate Social Responsibility and Environmental Management, EarlyView. ", "\nABSTRACT\nSustainability has become central to corporate strategy, yet firms still differ markedly in the breadth and maturity of ESG disclosure. This study examines what explains variation in ESG disclosure breadth across large Russian firms in the 2022 reporting period. Using an open dataset of 109 companies and publicly available nonfinancial reports, we assess aggregate and pillar‐specific disclosure patterns across environmental, social, and governance dimensions. The analysis combines descriptive benchmarking, firm‐level case interpretation, and regression modeling controlling for headcount, revenue, and sector. The results show pronounced unevenness in ESG maturity and transparency. Organizational scale, measured by employee headcount, is the most consistent predictor of disclosure breadth, whereas revenue is not significant and sector effects are generally weak, except for limited governance‐related differences. The findings suggest that ESG institutionalization in Russia is driven more by internal organizational capacity than by sectoral pressures alone. The study highlights persistent disclosure gaps and points to the need for targeted support instruments.\n"]

  April 21, 2026   doi: 10.1002/csr.70617   open full text
• The Role of Business R&D in Environmental Sustainability: Evidence From the Nordic Countries.
  Abdullah Emre Caglar, Mehmet Ulug, Ismail Demirdag.
  Corporate Social Responsibility and Environmental Management. April 21, 2026
  ["Corporate Social Responsibility and Environmental Management, EarlyView. ", "\nABSTRACT\nAs environmental sustainability becomes an increasingly important concern for advanced economies, the role of business innovation in relation to environmental outcomes has attracted increasing attention. This study examines the relationship between business enterprise research and development (BERD) and environmental sustainability in the Nordic countries (Denmark, Finland, Norway, and Sweden) over the period 2001–2022. Adopting a macro‐level perspective, the analysis explores how national business R&D activity is associated with environmental performance. The results reveal a consistent relationship between BERD and environmental sustainability across different levels of environmental performance. Economic growth and renewable energy consumption are associated with better environmental performance, while trade openness is associated with weaker environmental performance. A series of additional analyses using alternative specifications and environmental indicators support the robustness of the main findings. Overall, the evidence suggests that business R&D is closely associated with environmental outcomes in advanced Nordic economies, highlighting the potential relevance of innovation‐oriented policy frameworks for sustainable development.\n"]

  April 21, 2026   doi: 10.1002/csr.70614   open full text
• Seats at the Table, Shifts in the Actions: Board Gender Diversity and Climate Activism.
  Md Tanvir Hamim, Rasim Simsek.
  Corporate Social Responsibility and Environmental Management. April 20, 2026
  ["Corporate Social Responsibility and Environmental Management, EarlyView. ", "\nABSTRACT\nAs regulatory and stakeholder pressures intensify, firms are increasingly expected to move beyond symbolic sustainability commitments towards corporate climate activism. This concept refers to the active institutionalisation of climate‐focused mechanisms such as external assurance, board oversight and climate‐linked incentives. Given that female directors are often associated with enhanced monitoring and greater sensitivity to long‐term stakeholder risks, this study posits that gender diversity is a crucial driver of these substantive board‐level refinements. This study investigates the impact of board gender diversity on corporate climate activism among non‐financial firms in the S&P 500 index. Using a panel of 4376 firm‐year observations, we investigate whether and how gender diversity at the board level influences carbon‐sensitive firms' climate activism. Our findings show that greater gender diversity on boards drives firms' climate‐focused efforts. The positive association holds when we use alternative measures such as the Blau index and the absolute number of female directors. Further analysis suggests that the presence of two or more women on corporate boards is necessary for women to exert a significant impact on climate activism, consistent with critical mass theory. These results remain robust across instrumental variable estimation, propensity score matching and the Heckman selection model. Our study contributes to the related literature by providing empirical evidence that gender diversity plays a pivotal role in shaping firms' climate‐responsible strategies and climate risk management.\n"]

  April 20, 2026   doi: 10.1002/csr.70573   open full text
• ESG Ratings and Firms' Engagement in Global Innovation Ecosystems: Implications for Green Innovation Capacity.
  Miaomiao Tao, David Roubaud, Mingzhi Zhang, Qianli Ma.
  Corporate Social Responsibility and Environmental Management. April 20, 2026
  ["Corporate Social Responsibility and Environmental Management, EarlyView. ", "\nABSTRACT\nThe increasing salience of climate change has intensified attention to the roe of ESG ratings in shaping firms' green innovation. We examine the link between ESG performance and green innovation, highlighting the role of participation in global innovation networks. Our results indicate that higher ESG ratings significantly enhance green innovation. Heckman two‐stage estimates further reveal that ESG engagement encourages firms to integrate into global innovation networks, thereby strengthening their green innovation capacity. The effects, however, vary across firms' resource endowments, ownership types, and regulatory environments. Further mechanism tests reveal that supply chain concentration, managerial myopia, and financial distress weaken the ESG‐innovation link, whereas corporate digitalization strengthens it. These findings suggest that ESG practices can function as a strategic instrument for promoting green innovation. Accordingly, enhancing ESG disclosure standards and improving institutional support for global innovation collaboration can accelerate green technological upgrading. For firms, embedding ESG practices into strategic decision‐making and advancing digital transformation can enhance innovation resilience and long‐term competitiveness. Overall, our framework positions ESG not merely as a compliance device but as a strategic lever for sustainable innovation and global competitiveness in the transition to a low‐carbon economy.\n"]

  April 20, 2026   doi: 10.1002/csr.70621   open full text
• Unveiling the Nexus Between Board Gender Diversity, CSR and Financial Performance: Evidence From an Emerging Economy.
  Merve Kilic Karamahmutoglu, Havvanur Feyza Kaya.
  Corporate Social Responsibility and Environmental Management. April 20, 2026
  ["Corporate Social Responsibility and Environmental Management, EarlyView. ", "\nABSTRACT\nThis study examines the nexus between board gender diversity (BGD), corporate social responsibility (CSR) performance, and financial outcomes in the context of an emerging country, Türkiye. The sample consists of Turkish non‐financial firms listed on Borsa Istanbul for the period 2008–2023. The findings indicate that BGD plays a significant positive role in improving CSR performance. Furthermore, BGD does not moderate the CSR‐accounting performance link but positively moderates the relationship between CSR and market‐based performance. This study extends the literature, testing the associations between BGD, CSR, and financial performance in an institutional context characterized by a soft regulatory framework for BGD. The results provide a business case justification for promoting gender‐diverse boards, as greater female representation enhances CSR performance and strengthens the market valuation of CSR initiatives. Accordingly, policymakers are encouraged to implement measures that foster BGD, given its potential to enhance firms' CSR engagement and support national sustainability goals.\n"]

  April 20, 2026   doi: 10.1002/csr.70608   open full text
• Environmental Disclosure Practices by Companies: A Bibliometric and TCCM‐based Systematic Review of Literature.
  Krishna Harsukhbhai Chothani, Vinitkumar Jagdishprasad Varma, Bhavsinh M. Dodia, Ruchi Vipinchandra Tiwari, Riddhi Rajeshbhai Bhatwara.
  Corporate Social Responsibility and Environmental Management. April 20, 2026
  ["Corporate Social Responsibility and Environmental Management, EarlyView. ", "\nABSTRACT\nThis study examines the evolution and determinants of corporate environmental disclosure practices through a systematic review of 75 peer‐reviewed articles published from 2017 to 2025 in the Scopus database. Using the PRISMA framework, a bibliometric analysis was conducted with R software, complemented by the Theory–Context–Characteristics–Method (TCCM) approach to map the intellectual structure, thematic development, and research gaps. The findings indicate significant growth in environmental disclosure research following ESG integration and Net‐Zero commitments, with China and emerging Asian economies leading due to regulatory pressures and governance reforms. Legitimacy and stakeholder theories dominate, while governance mechanisms, institutional enforcement, and managerial orientation drive disclosure practices. Thematic analysis identifies environmental reporting as a core theme, whereas disclosure quality, green innovation, and performance alignment remain underexplored. Future research should prioritize disclosure credibility, sector‐specific analysis, and innovation‐driven sustainability outcomes.\n"]

  April 20, 2026   doi: 10.1002/csr.70606   open full text
• Sustainable Supply Chain Practices and the Cost of Equity Capital in Emerging Markets: Do Blockholder Ownership and Geopolitical Risk Matter?
  Van Ha Nguyen, Khanh Hien Do.
  Corporate Social Responsibility and Environmental Management. April 20, 2026
  ["Corporate Social Responsibility and Environmental Management, EarlyView. ", "\nABSTRACT\nThis study explores whether sustainable supply chain practices are related to the cost of equity capital and the roles of blockholder ownership and geopolitical risk in this relationship. Using a sample of listed firms from 29 emerging markets between 2002 and 2021, we find that better sustainable supply chain practices are associated with lower cost of equity capital. Additionally, we document that blockholder ownership intensifies this relationship, while high geopolitical risk attenuates the benefits of good sustainable supply chain practices in reducing cost of equity capital. Our findings are robust to alternative measures of key variables, various subsamples, and considerations of endogeneity. This study underscores the significance of promoting sustainable supply chain practices to reduce equity financing costs.\n"]

  April 20, 2026   doi: 10.1002/csr.70616   open full text
• Cultural Pathways to Sustainability: How Organizational Cultures Shape Firms' ESG Performance.
  Marianna Delegach, Tal Katz‐Navon, Dana R. Vashdi.
  Corporate Social Responsibility and Environmental Management. April 20, 2026
  ["Corporate Social Responsibility and Environmental Management, EarlyView. ", "\nABSTRACT\nUnderstanding how organizational culture shapes firms' environmental, social, and governance (ESG) performance is essential for advancing effective sustainability management. Culture reflects shared values and norms that shape how firms enact ESG principles. Drawing on the competing values framework and Stakeholder Theory, we argue that organizational cultural orientations guide how organizations interpret and prioritize stakeholder expectations, thereby shaping performance across ESG domains. Using a unique multi‐source dataset of 468 Fortune 500 firms (2015–2023), integrating over 500 K Glassdoor reviews with external ESG ratings, we find that distinct cultural profiles foster different ESG outcomes. Environmental performance improves under hierarchical cultures when supported by financial resources, whereas market cultures are associated with negative environmental outcomes. Social performance is strengthened by adhocracy and hierarchy cultures, and governance performance improves under adhocracy and market cultures. The findings highlight the importance of balanced cultural orientations for attaining superior ESG outcomes.\n"]

  April 20, 2026   doi: 10.1002/csr.70615   open full text
• The Role of Leadership in Driving Sustainable Development Goals Integration in Corporate Social Responsibility: A Systematic Literature Review.
  Naveed Ul Haq, Yuchen Yin, Iqbal Mehmood, Muhammad Fareed.
  Corporate Social Responsibility and Environmental Management. April 20, 2026
  ["Corporate Social Responsibility and Environmental Management, EarlyView. ", "\nABSTRACT\nThis systematic literature review investigates the pivotal role of leadership in integrating the sustainable development goals (SDGs) within corporate social responsibility (CSR) frameworks. By synthesizing insights from 152 peer‐reviewed articles published between 2015 and 2024, this study identifies key leadership styles and practices that effectively drive SDG integration in organizational CSR strategies. The analysis highlights leadership dimensions such as ethical leadership, strategic vision, resource mobilization, crisis adaptability, innovation facilitation, and stakeholder engagement as critical enablers of sustainability outcomes. Additionally, the review explores challenges faced by leaders, including balancing short‐term business priorities with long‐term sustainability goals, ensuring transparent performance measurement, and fostering cross‐sector collaboration. The findings underscore the significance of adaptive, responsible, and innovative leadership approaches in embedding SDGs into CSR practices, thereby enhancing corporate contributions to global development. This study offers practical recommendations for leaders and policymakers to strengthen organizational sustainability initiatives and advocates for leadership‐driven CSR strategies aligned with the 2030 Agenda for Sustainable Development.\n"]

  April 20, 2026   doi: 10.1002/csr.70607   open full text
• The Production of a Sustainability Reporting Norm in Spanish State‐Owned Enterprises.
  Javier Andrades, Domingo Martinez‐Martinez, Manuel Larran.
  Corporate Social Responsibility and Environmental Management. April 20, 2026
  ["Corporate Social Responsibility and Environmental Management, EarlyView. ", "\nABSTRACT\nState‐owned enterprises (SOEs) are hybrid organizations that pursue social and economic goals and are expected to engage in sustainability reporting. Previous literature has shown limited attention to examining the process by which a norm in sustainability reporting has emerged among SOEs. To fill this research gap, we provide a historically informed analysis of how sustainability reporting has evolved into a standard practice in Spanish SOEs. To achieve our goals, we employed a qualitative research method that utilized two primary data sources: interviews and corporate annual reports published between 2005 and 2020. Our findings suggest that sustainability reporting has become a norm for Spanish SOEs due to two interconnected factors. First, the participation of key institutional actors in developing and consolidating sustainability reporting. Second, the existence of specific conditions that facilitated the creation of a sustainability reporting norm. By using the notion of normativity, this study contributes to the existing literature by examining the dynamics, actors, and conditions that led to sustainability reporting becoming a norm within Spanish SOEs. Our results imply that the configuration of a norm depends more on the influence of multiple actors than on the regulatory role exercised by state actors.\n"]

  April 20, 2026   doi: 10.1002/csr.70611   open full text
• The Price of Circularity: Exploring the Determinants of Consumer Willingness to Pay.
  Valerio Muto, Vincenzo Basile, Nunzia Petacca, Anna Prisco.
  Corporate Social Responsibility and Environmental Management. April 20, 2026
  ["Corporate Social Responsibility and Environmental Management, EarlyView. ", "\nABSTRACT\nThe transition towards a circular economy (CE) requires not only technological and organisational innovation but also consumer engagement in adopting circular products. A key driver of this process is consumers' stated willingness to pay (WTP) a premium, which remains constrained by psychological, perceptual and contextual barriers. Extending recent meta‐analytic frameworks, this study investigates the determinants of WTP for circular products by developing and empirically testing an extended theory of planned behaviour (TPB) model that incorporates environmental concern, perceived value (utilitarian, hedonic and social) and green trust. Based on survey data from 257 Italian consumers, the model was analysed using partial least squares structural equation modelling. The results indicate that environmental concern significantly enhances positive attitudes towards circular products, while green trust emerges as the strongest driver of attitudes. Utilitarian and hedonic values significantly enhance trust, whereas social value does not. At the outcome level, perceived behavioural control is the strongest predictor of stated WTP, surpassing attitudes, while subjective norms show no significant effect. These findings advance theoretical understanding by highlighting the mediating role of trust and the primacy of PBC in bridging the intention–behaviour gap in circular consumption. From a managerial perspective, the study suggests that firms should emphasise functional performance, hedonic attributes and credible certifications to build trust. At the same time, policymakers should design enabling conditions that promote consumer control and accessibility. Ethical and social implications further underscore the need for transparency, inclusivity and intergenerational responsibility in supporting the diffusion of circular products. By linking multidimensional value to trust in a heterogeneous sample of Italian consumers, this research offers practical insights into the intention‐behaviour gap to accelerate the circular transition. Given the survey‐based operationalisation adopted here, WTP should be interpreted as self‐reported premium acceptance rather than observed purchasing behaviour or monetary valuation.\n"]

  April 20, 2026   doi: 10.1002/csr.70613   open full text
• Antecedents and Benefits of ESG Strategy in SMEs: A Time‐Lagged Analysis.
  Say Keat Ooi.
  Corporate Social Responsibility and Environmental Management. April 17, 2026
  ["Corporate Social Responsibility and Environmental Management, EarlyView. ", "\nABSTRACT\nAlthough Environmental, Social and Governance (ESG) practices are often linked to large corporations, small and medium‐sized enterprises (SMEs) are increasingly expected to embed ESG into their strategies. Yet many SMEs remain uncertain about whether ESG adoption delivers tangible performance benefits, and empirical evidence remains limited. Drawing on the resource‐based view (RBV), institutional theory and legitimacy theory, this study examines how organisational resources and capabilities relate to ESG strategy and how ESG adoption is linked to firm performance through organisational resilience. Using a three‐wave time‐lagged design, data were collected from 119 Malaysian SMEs and analysed using partial least squares path modelling. Findings indicate that both resources and capabilities are positively associated with ESG strategy, with capabilities exhibiting the stronger relationship. ESG strategy is positively related to organisational resilience, which in turn is linked to higher firm performance. Moreover, regulatory pressure strengthens the relationship between capabilities and ESG strategy but not that of resources, suggesting that external coercive pressures are more salient when firms possess stronger internal capabilities. The study contributes by integrating RBV, institutional and legitimacy perspectives to explain the antecedents and outcomes of ESG strategy, while offering practical insights for SMEs and policymakers on capability development, resilience building and performance improvement aligned with the Sustainable Development Goals.\n"]

  April 17, 2026   doi: 10.1002/csr.70605   open full text
• Sustainability Disclosure and External Assurance of Reports in the Italian Agrifood Sector.
  Andrea Caccialanza, Mirta Casati, Marco Angelo Marinoni.
  Corporate Social Responsibility and Environmental Management. April 17, 2026
  ["Corporate Social Responsibility and Environmental Management, EarlyView. ", "\nABSTRACT\nThe European Union introduced the Corporate Sustainability Reporting Directive (CSRD) with the aim of aligning the “walk”—the implementation of substantive sustainability practices—and the “talk”—their representation in sustainability reporting. This study assesses whether expectations surrounding the CSRD's approval were associated with changes in the number of agrifood companies disclosing sustainability reports (SRs). Because increased institutional pressure does not necessarily coincide with higher reporting quality, and given that the CSRD introduces provisions on external assurance, we also examine the financial characteristics of firms that voluntarily obtained external assurance prior to the directive's full implementation. Focusing on the Italian agrifood industry—where the “walk”‐“talk” gap is viewed as particularly salient due to greenhushing propensity and supply‐chain fragmentation—we analyse a panel of 1235 firms from 2013 to 2021. The analysis reveals a statistically significant increase in SR publication in 2021 and indicates that obtaining external assurance is positively associated with revenue and negatively associated with leverage. These patterns point to an acceleration in sustainability disclosure and offer evidence relevant to managerial practice and policy design under the expected CSRD approval in 2021.\n"]

  April 17, 2026   doi: 10.1002/csr.70534   open full text
• Ethical Behaviour and Corporate Financing. The Case of ‘Legality Rating’.
  Federica Doni, Lucio Masserini, Zeila Occhipinti, Roberto Verona.
  Corporate Social Responsibility and Environmental Management. April 17, 2026
  ["Corporate Social Responsibility and Environmental Management, EarlyView. ", "\nABSTRACT\nThe financial crisis has heightened awareness of ethical and legal issues in the business context. Corporate ethical behaviour is increasingly measured through sustainability ratings. Since 2012, in Italy, the introduction of a sustainability rating, namely the legality rating (LR), has served as an innovative ‘label’ for socially responsible companies from both legal and ethical standpoints. This study employs a unique dataset of 3905 private Italian firms and the Propensity Matching Score to investigate differences in debt costs and corporate financing between companies holding LR and those not. The findings confirm that LR positively influences debt cost and corporate financing by facilitating access to external financing and supporting the risk mitigation perspective. This analysis enriches the literature on the relationship between sustainability ratings and financial impacts by demonstrating the tangible benefits of LR. Regarding managerial implications, this study offers valuable insights into the advantages of a reward system that promotes ‘honest’ behaviour in corporate practices.\n"]

  April 17, 2026   doi: 10.1002/csr.70561   open full text
• Efficiency and Perceptions in Public CSR: An Integrated Efficiency–Perception Analysis of Spanish Defence Delegations.
  José Solana‐Ibáñez, Manuel Caravaca‐Garratón.
  Corporate Social Responsibility and Environmental Management. April 16, 2026
  ["Corporate Social Responsibility and Environmental Management, EarlyView. ", "\nABSTRACT\nPublic organisations often experience a discrepancy between improvements in technical efficiency and stakeholders' perceptions of integrity and performance. This study analyses the mechanisms that may underlie this efficiency–perception discrepancy in Spanish Defence Delegations during 2020–2023. An integrated methodological protocol combines bootstrap Data Envelopment Analysis, Malmquist productivity indices, fixed‐effects panel models, double‐bootstrap inference, double machine learning, and SHAP interpretability. The analysis focuses on contextual factors linked to governance and stakeholder experience, including perceived corruption, digitalisation, and citizen satisfaction. The results show that higher perceived corruption is robustly associated with lower efficiency, while digitalisation and citizen satisfaction are positively associated with efficiency gains, suggesting that they operate as key levers for aligning operational performance with stakeholders' perceptions. The protocol yields territorially differentiated action guidelines, supporting the design of CSR‐oriented public policies that simultaneously enhance efficiency, transparency, and citizen experience in line with the Sustainable Development Goals.\n"]

  April 16, 2026   doi: 10.1002/csr.70604   open full text
• Do CSR Efforts Reduce Environmental Decoupling: Evidence From S&P 500 Firms.
  Burcu Gürol, Yan Wang, Gerçek Özparlak.
  Corporate Social Responsibility and Environmental Management. April 14, 2026
  ["Corporate Social Responsibility and Environmental Management, EarlyView. ", "\nABSTRACT\nThis study investigates the impact of Corporate Social Responsibility (CSR) committees and CSR‐focused employee training on environmental decoupling. Using panel data of 2489 firm‐year observations from S&P 500 firms between 2009 and 2022, we employ fixed‐effects models to examine how CSR governance mechanisms influence the alignment between firms' environmental disclosures and their actual environmental performance. Our findings show that firms with CSR committees, as well as those with larger CSR committees, experience significantly lower levels of environmental decoupling. In addition, CSR employee training is associated with a reduction in under‐reporting, indicating improved disclosure among firms with relatively strong environmental performance. However, CSR training is also positively related to over‐reporting, suggesting that such initiatives may strengthen firms' disclosure practices without necessarily leading to parallel improvements in underlying environmental performance. Taken together, these results highlight the differentiated roles of CSR governance mechanisms in shaping environmental disclosure–performance alignment. While CSR committees appear to support substantive reductions in environmental decoupling, CSR training may operate more strongly through disclosure‐oriented channels, underscoring the importance of complementing training initiatives with mechanisms that promote tangible environmental performance improvements.\n"]

  April 14, 2026   doi: 10.1002/csr.70599   open full text
• Corporate Governance and Sustainability Performance: Triple Bottom Line Approach for the Indian Listed Firms.
  Sarika Kumar, Isha Gupta, Nikita Singhal, Sheeba Kapil.
  Corporate Social Responsibility and Environmental Management. April 14, 2026
  ["Corporate Social Responsibility and Environmental Management, EarlyView. ", "\nABSTRACT\nThis paper examines the impact of M&A activities on Indian firms' sustainability performance, considering the triple bottom line approach grounded in Agency Theory and Resource‐Based View (RBV). To achieve this objective, the large panel data of 342 NSE‐listed M&A firms from the period 2014 to 2023 is considered, with the event window of (−1, +3). The empirical results provide evidence that corporate governance variables and the ESG score of M&A firms are positively correlated; however, some variation exists. Promoter ownership, institutional ownership, and FII positively impact performance post‐M&A, with FII showing improved sustainability performance, especially when considering overall ESG. Board size and CEO duality negatively affect ESG post‐M&A, while board diversity, especially female representation, has a stronger positive impact on sustainability performance after M&A. However, when each of the three components of sustainability, that is, E (environmental), S (social), and G (governance), is examined, it is found that different ESG parameters are affected differently. The research explores a new subject, which links Mergers and Acquisitions to sustainability, to expand knowledge in these two fields. The research draws its theoretical foundation from Agency Theory and Resource‐Based View (RBV) to show that corporate governance systems function as valuable, rare, and inimitable resources, which lead to better sustainable performance for firms. The research applies theoretical frameworks to establish relationships between post‐acquisition governance systems and ESG performance, which enables a better understanding of governance integration approaches that lead to sustainable long‐term results in Indian emerging markets.\n"]

  April 14, 2026   doi: 10.1002/csr.70594   open full text
• From Waste to Value: A Bibliometric‐Systematic Review of Biogas and Biomethane Business Literature.
  Silvia Cantele, Silvia Vernizzi, Le Thanh Arianna Truong, Vincenzo Riso.
  Corporate Social Responsibility and Environmental Management. April 14, 2026
  ["Corporate Social Responsibility and Environmental Management, EarlyView. ", "\nABSTRACT\nIn response to escalating environmental challenges and the growing demand for sustainable energy solutions, the agri‐food sector is increasingly exploring business models grounded in circular economy (CE) principles based on the production of biogas and biomethane. This study conducts a bibliometric‐systematic literature review (B‐SLR) to examine how organisations in this sector integrate CE and sustainability into their operations. The main objective is to assess the state of the art in the literature regarding the integration of CE strategies and sustainability dimensions—economic, environmental and social—into the business practices of biogas or biomethane producers. The analysis identifies three main thematic clusters: (i) sustainability and biogas, (ii) renewable energy and (iii) business models and CE. Findings reveal a predominant emphasis on economic and environmental aspects—such as cost‐efficiency, profitability and energy self‐sufficiency—while social dimensions, including community acceptance, remain under‐researched. Furthermore, business model innovation and stakeholder networks emerge as crucial enablers for overcoming financial, technical and social barriers. Notably, collaboration at the network level allows small and medium‐sized enterprises to access knowledge, resources and economies of scale otherwise unattainable individually. This paper provides a structured synthesis of the emerging management literature on renewable energy within agriculture, offering insights into how circular and sustainable business practices are conceptualised, implemented and assessed. It also highlights gaps in current research, particularly the lack of social impact evaluation and the need for clearer policy frameworks. Future studies should explore strategies for community engagement and improved public‐private coordination to ensure socially inclusive bioenergy transitions.\n"]

  April 14, 2026   doi: 10.1002/csr.70595   open full text
• Governance Drivers of Fossil Fuel Divestment: Evidence From Global Banks.
  Rosella Carè, Massimiliano Cerciello, Nathalie Lévy, Simone Taddeo.
  Corporate Social Responsibility and Environmental Management. April 13, 2026
  ["Corporate Social Responsibility and Environmental Management, EarlyView. ", "\nABSTRACT\nClimate change poses increasing transition risks for the banking sector, as financial institutions remain exposed to fossil fuel activities despite growing sustainability commitments. This study examines whether corporate governance influences banks' decisions to adopt fossil fuel divestment policies. Using a global panel of banks observed between 2014 and 2023, the analysis investigates the relationship between governance quality and the probability of adopting divestment commitments. The results show that stronger corporate governance is positively associated with fossil fuel divestment. In particular, higher scores in overall governance quality, management practices, shareholder protection, and CSR strategy are linked to a greater likelihood of adopting divestment policies. Financial strength also plays a role, as larger and better capitalized banks are more likely to commit to divestment. By contrast, a negative relationship between ESG controversies and divestment suggests that divestment commitments may, in some cases, reflect reputational considerations rather than purely sustainability‐driven decisions. These findings highlight the importance of governance structures in shaping banks' strategic responses to climate‐related risks and contribute to the literature on sustainable finance by identifying governance as a key driver of fossil fuel divestment decisions in the banking sector.\n"]

  April 13, 2026   doi: 10.1002/csr.70583   open full text
• Shifting Tides: A Decade of Business Climate Adaptation and Resilience Research (2013–2023).
  Domenico Villano, Laura Colli, Federico Martellozzo, Sara Lombardi.
  Corporate Social Responsibility and Environmental Management. April 13, 2026
  ["Corporate Social Responsibility and Environmental Management, EarlyView. ", "\nABSTRACT\nClimate change is causing significant disruptions to the socio‐ecological systems in which organizations operate, presenting unprecedented challenges for businesses across sectors in adapting to shifting environmental conditions and building resilience to extreme weather events. This Systematic Literature Review synthesizes the evolution of theoretical and empirical research on business climate adaptation and resilience from 2013 to 2023, accounting for both sector‐specific dynamics and cross‐sectoral patterns that shape effective organizational responses. The study employs an integrated methodological framework that combines bibliometric analysis, topic modeling, and expert‐driven qualitative validation. The findings reveal a central structural tension within the literature between firm‐centric perspectives and system‐oriented approaches. This divide reflects contrasting conceptualizations of firm embeddedness within social–ecological systems, alongside enduring challenges in bridging management scholarship with environmental sciences. This review provides a comprehensive synthesis of the field, identifies emerging themes and persistent research gaps, whereas informing strategies for improving business responses to accelerating climate challenges.\n"]

  April 13, 2026   doi: 10.1002/csr.70600   open full text
• From Compensation to Circularity: CSR Contracting, Eco‐Innovation, and Waste Management.
  Sonia Boukattaya, Nadia Lakhal, Faten Lakhal, Olfa Berrich.
  Corporate Social Responsibility and Environmental Management. April 10, 2026
  ["Corporate Social Responsibility and Environmental Management, EarlyView. ", "\nABSTRACT\nThis study explores the effect of corporate social responsibility (CSR)‐related compensation or CSR contracting where executive compensation is tied to environmental, social, and governance (ESG) targets on waste management strategies. It also investigates the role of eco‐innovation in shaping CSR contracting‐waste management relationships. Using an international panel of 10,886 firm‐year observations across 43 countries from 2011 to 2022, we show that CSR contracting is associated with decreased waste generation and increased waste recycling. By tying executive compensation to sustainability metrics, firms create stronger incentives for managers to prioritize resource efficiency and circular economy practices. This effect is accentuated in environmentally innovative firms indicating that CSR contracting is particularly effective when embedded within a broader organizational commitment to innovation strategies. Further analyses show that the effect is also stronger for hazardous waste, in firms with CSR committees and following the implementation of sustainable development goals (SDGs) in 2015. This study provides insights into CSR contracting effectiveness and highlights its potential to complement regulatory policies. The results have implications for corporate boards, policymakers, and stakeholders aiming to embed sustainability into strategic and managerial systems.\n"]

  April 10, 2026   doi: 10.1002/csr.70598   open full text
• Green AI Adoption and ESG Disclosure Quality: The Role of Audit Committee Gender Diversity.
  Fawad Rauf.
  Corporate Social Responsibility and Environmental Management. April 10, 2026
  ["Corporate Social Responsibility and Environmental Management, EarlyView. ", "\nABSTRACT\nThis study explores the influence of adopting Green AI on the quality of environmental, social, and governance (ESG) disclosure, paying particular attention to the moderating role of gender diversity in audit committees. The findings indicate that firms integrating Green AI achieve higher‐quality ESG disclosures, both in aggregate and across individual dimensions. Moreover, the presence of gender‐diverse audit committees strengthens the positive link between Green AI adoption and ESG reporting outcomes. By framing the analysis within a dynamic capability perspective, the study underscores how technological innovation interacts with governance mechanisms to shape disclosure practices. From a practical standpoint, the results suggest that organizations can improve the credibility and depth of ESG reporting by combining investments in Green AI with efforts to ensure diversity within audit oversight. For policymakers, the evidence highlights the value of creating regulatory frameworks that encourage gender‐diverse governance while fostering the responsible use of AI, thereby advancing the twin transitions of digitalization and sustainability.\n"]

  April 10, 2026   doi: 10.1002/csr.70601   open full text
• Environmental, Social, and Governance Reporting, Innovation Intensity, and Investment Efficiency.
  Akmalia M. Ariff, Ahmad Shauqi Mohamad Zubir, Siti Nurain Muhmad, Khairul Anuar Kamarudin.
  Corporate Social Responsibility and Environmental Management. April 09, 2026
  ["Corporate Social Responsibility and Environmental Management, EarlyView. ", "\nABSTRACT\nThis study examines the links between Environmental, Social, and Governance (ESG) reporting, innovation intensity, and investment efficiency. The analysis uses 21,068 firm‐year observations from 48 countries from 2011 to 2020. Corporate ESG reporting is the ESG score from Refinitiv, innovation intensity is based on corporate intangible intensity, and investment efficiency is based on the McNichols and Stubben (2008) model. In line with the views of the agency theory, the findings indicate that firms with greater ESG reporting have higher investment efficiency and the positive impact of ESG reporting on investment efficiency becomes stronger for firms with higher innovation intensity. The findings identify mechanisms to improve investment efficiency in the form of two corporate strategies: engaging in ESG reporting and innovation. Support should be given, in terms of incentives and policy improvements, to enable firms to strategize for ESG reporting and innovation for better resource allocation in the capital market.\n"]

  April 09, 2026   doi: 10.1002/csr.70582   open full text
• Does Internal Corporate Social Responsibility Drive Employee Well‐Being? Evidence From a Positive Balance Perspective.
  Teresa C. Herrador‐Alcaide, João Correia Leitão, Montserrat Hernández‐Solís, Dina Pereira.
  Corporate Social Responsibility and Environmental Management. April 08, 2026
  ["Corporate Social Responsibility and Environmental Management, EarlyView. ", "\nABSTRACT\nThe significance of fostering an internal corporate social responsibility (ICSR) plan to advance employee well‐being is not fully understood. This article explores employee well‐being from a positive balance perspective, combining the strategic approach to Internal Corporate Social Responsibility with the Theory of subjective well‐being. Drawing on Sirgy's hierarchical model of well‐being and the Job Demands‐Resources. Framework, the study positions well‐being as a multidimensional construct shaped by both organizational practices and individual experiences across various life domains. The main goal is to identify and model the factors that determine employee well‐being within the organizational environment. The empirical analysis uses data from the European Working Conditions Telephone Survey 2021 (EWCTS 2021) (Eurofound 2022), covering a representative sample of 11,221 employed individuals across EU countries and the UK. Sets of variables structured in three blocks (traditional factors, organizational factors, and personal conditions) were tested. For estimation, the weighted logistic regression, multinomial regression, and Tobit models are used. For capturing cognitive, emotional, and eudaimonic aspects of well‐being, subjective well‐being is analyzed as a binary outcome (high vs. low well‐being), as a trichotomous variable (low, medium, and high levels), and as a continuous index. The results show that employee well‐being is associated with ICSR practices through a structural mechanism, which connects with the job demands–resources framework and the Positive Balance perspective, integrating different dimensions and levels of well‐being. The modeling strategy identifies a nonlinear pattern in which the intermediate level of well‐being emerges as a transitional zone between low and high well‐being. At this level, ICSR‐related factors exhibit weaker associations, and the overall configuration of well‐being determinants becomes less uniform. More institutional ICSR practices, including organizational participation, are less popular, which may indicate that positive balance mechanisms are not completely engaged. The consistency of the results across alternative model specifications reinforces the view of internal corporate social responsibility not only as an ethical commitment but as a strategic enabler of organizational sustainability and resilience, through a differentiated, employee well‐being–centered approach. These findings suggest that ICSR policies should be designed in a differentiated manner, combining managerial strategies aimed at activating employee well‐being across different states with broader social objectives related to sustainable work, quality of working life, and social well‐being.\n"]

  April 08, 2026   doi: 10.1002/csr.70587   open full text
• CSR Symbolism in Consumer‐Brand Identification in Fostering Brand Trust and Evangelism.
  Md Merajur Rahman, Swagata Chakraborty.
  Corporate Social Responsibility and Environmental Management. April 08, 2026
  ["Corporate Social Responsibility and Environmental Management, EarlyView. ", "\nABSTRACT\nBased on the construal level theory, we proposed a conceptual model linking the relationships between perceived symbols in CSR communication, consumer‐brand identification, brand trust, and brand evangelism. We collected the data from the U.S. national population and employed an experimental design. The participants were randomly assigned to one of the experimental stimuli depicting symbols of ethicality and environmental sustainability in the CSR activities of selected Fortune 500 companies. Based on structural equation modeling (n = 302), we found that concrete details and facts and figures in CSR communications positively influenced consumer‐brand identification, which in turn evoked brand trust and brand evangelism. Brands engaged in CSR activities are recommended to incorporate detailed information in their CSR communications, which can reflect the underlying symbols of ethicality and environmental sustainability in their CSR activities. This can help in building long‐term relationships with consumers by making the brand more relatable and humane.\n"]

  April 08, 2026   doi: 10.1002/csr.70593   open full text
• Green Finance, ESG Performance, and the Too‐Big‐to‐Fail Problem in ASEAN Banking Sectors: Two‐ and Three‐Way Interaction Approach.
  Quang Khai Nguyen.
  Corporate Social Responsibility and Environmental Management. April 08, 2026
  ["Corporate Social Responsibility and Environmental Management, EarlyView. ", "\nABSTRACT\nBased on the moral hazard theory, this study analyzes the impact of green finance development and environmental, social, and governance (ESG) performance on the too‐big‐to‐fail (TBTF) problem by using a sample of 51 commercial banks in six ASEAN countries (Indonesia, Malaysia, the Philippines, Singapore, Thailand, and Vietnam) from 2017 to 2024 and employs a two‐ and three‐way interaction analysis approach. The study found that TBTF is a persistent issue among ASEAN banks. Additionally, it found that improvements in green finance development and ESG performance can help mitigate the TBTF problem. Finally, beyond these direct effects, the study also showed that green finance amplifies the negative impact of ESG performance on the TBTF problem. The findings were validated through multiple methods, including fixed‐effects and system GMM estimations. The results provide important policy implications for addressing the TBTF problem in the banking systems of ASEAN countries.\n"]

  April 08, 2026   doi: 10.1002/csr.70596   open full text
• The Cultural Contingency of Sustainable Finance: How National Culture Moderates Financial Development–ESG Nexus.
  Iqra Batool, Luo Guang, Idrees Liaqat, Shujahat Haider Hashmi.
  Corporate Social Responsibility and Environmental Management. April 08, 2026
  ["Corporate Social Responsibility and Environmental Management, EarlyView. ", "\nABSTRACT\nWe examine whether national culture conditions the capacity of financial development to improve country‐level ESG performance. Using a panel of 46 developed and emerging market economies over 2002–2021 and the Lewbel (2012) heteroskedasticity‐based instrumental variables estimator to address endogeneity, we find that financial development significantly enhances ESG performance. The positive effect, however, masks substantial cross‐cultural variation: individualism and masculinity amplify the finance–ESG relationship, while power distance and uncertainty avoidance systematically suppress it. We further show that cultural constraints are most binding in emerging markets, where uncertainty avoidance exerts a considerably stronger attenuation effect than in developed economies. These results are robust to LIML estimation, Driscoll–Kraay corrections for cross‐sectional dependence, and GLOBE‐based cultural measurement. Taken together, our findings carry three implications: (i) the returns to financial development for sustainability are real but culturally contingent, meaning that financial deepening alone is insufficient without cultural alignment; (ii) policymakers in high power distance and uncertainty avoidance contexts require culturally sensitive institutional reforms alongside financial sector development; and (iii) multinational firms and global investors must account for cultural moderators when assessing country‐level ESG risk and opportunity across institutionally heterogeneous settings.\n"]

  April 08, 2026   doi: 10.1002/csr.70580   open full text
• Integrating Fuzzy Decision‐Making and Blockchain for Stakeholder Collaboration in Organic Agriculture Supply Chain Management.
  Yan Xu.
  Corporate Social Responsibility and Environmental Management. April 08, 2026
  ["Corporate Social Responsibility and Environmental Management, EarlyView. ", "\nABSTRACT\nBlockchain‐enabled organic agricultural supply chains enhance the product validation, transparency, and traceability using the shared, immutable ledger. However, many traditional methods struggle to handle uncertainty in decision‐making, struggling with a lack of trust and a lack of transparency in certification and provenance verification, and being adapted to static stakeholder needs. To overcome these issues, this research proposes an Adaptive Co‐Creation Blockchain for the organic agricultural supply chains framework. A Hybrid Delphi–Fuzzy Trust‐Weighted Analytic Hierarchy Process (HDFT‐AHP) method is employed to identify, validate, and prioritize 15 critical value co‐creation factors over three domains. To assign factor weights, this method integrates iterative fuzzy Delphi consensus with fuzzy AHP pairwise comparisons. Based on the prioritization, the Trust‐Centric Blockchain‐Embedded E‐Commerce (TC‐BEE) is employed to transform the stakeholder expectations into a blockchain‐enabled digital marketplace, incorporating governance smart contracts with certification and hybrid on‐chain and off‐chain data storage, multiple‐layer blockchain validation, and stakeholder‐facing dashboards to illustrate the combination of representative governance, integrated supply chain management, and real‐time monitoring. The stakeholder input is collected and analyzed by the Adaptive Trust‐Weighted Feedback Loop (ATWFL) to provide consistent improvement. This mechanism authorizes the operation to learn from the stakeholder participation, adjust regulatory criteria, and enhance the collaboration over time. Experimental evaluation demonstrates the framework's robustness, achieving higher Precision (98.32%), Decision‐Validation Accuracy (98.98%), F1‐Score (97.98%), Recall (97.65%), R2 (0.98), and a lower MSE (1.76) and RMSE (1.33), confirming the effectiveness in building trust, strengthening collaboration, and encouraging environmental policy‐making in organic agricultural supply chains.\n"]

  April 08, 2026   doi: 10.1002/csr.70574   open full text
• The Green Advantage: Leveraging Leadership and Employee Ownership for Sustainable Business Strategy in Emerging Markets.
  Zahoor Ahmad Parray, Nahida Jan, Junaid Iqbal, Tanveer Ahmad Shah, Altaf Ahmad Mathu.
  Corporate Social Responsibility and Environmental Management. April 08, 2026
  ["Corporate Social Responsibility and Environmental Management, EarlyView. ", "\nABSTRACT\nThis research investigates how Green Transformational Leadership (GTL) influences Employee green behavior (GEB), with Green Psychological Ownership (GPO) as a mediator and Green Identity (GI) as a moderator, thereby aligning the study with the United Nations Sustainable Development Goals (SDGs), particularly SDG 12 and SDG 13. Using a quantitative, cross‐sectional design, data were collected from 347 employees and managers of Small and Medium Enterprises (SMEs) in India via structured questionnaires and analyzed through PLS‐SEM. Results revealed that GTL significantly predicts EGB. while GI strengthens this relationship. GPO partially mediated the GTL‐EGB link while GI strengthens the GPO‐EGB relationship. This study highlights how green transformational leadership fosters employee green behavior through psychological ownership, offering managers a roadmap to design eco‐focused leadership and participative practices. By nurturing employees' green identity, organizations can ensure consistent pro‐environmental actions, thereby enhancing performance, reducing resource waste, and embedding sustainability into daily operations.\n"]

  April 08, 2026   doi: 10.1002/csr.70592   open full text
• The Impact of Sustainability Expenditures on ESG Performance: The Moderating Role of Financial Reporting Quality.
  Meltem Altin, Mawih Kareem Al Ani, Khaled Hussainey, Dalia Streimikiene.
  Corporate Social Responsibility and Environmental Management. April 07, 2026
  ["Corporate Social Responsibility and Environmental Management, EarlyView. ", "\nABSTRACT\nThis study examines the relationship between sustainability expenditures and Environmental, Social, and Governance performance, emphasizing the moderating role of Financial Reporting Quality, proxied by value relevance and income smoothing. Using a panel of 1770 firm‐year observations from 177 industrial, energy, and basic materials firms in the United Kingdom over the period 2014–2023, the study employs Fixed Effects regressions as the main estimation strategy, complemented by Heckman correction for sample selection bias and GMM to address potential endogeneity. The results indicate that Environmental Expenditure, Environmental Expenditure Investments, and Research and Development expenditures have a positive and significant impact on ESG performance. This effect is significantly moderated by FRQ; value relevance amplifies the impact of sustainability expenditures, while income smoothing supports long‐term strategic consistency. These findings highlight the importance of transparent, informative reporting to enhance the effectiveness of sustainability investments. The study contributes to the ESG literature by showing that sustainability expenditures function as strategic investments rather than mere costs. From a practical perspective, the results suggest that managers should align sustainability strategies with high‐quality financial reporting practices, while policymakers should promote clearer disclosure standards to improve ESG outcomes.\n"]

  April 07, 2026   doi: 10.1002/csr.70588   open full text
• Socially Responsible Human Resource Management and Knowledge Sabotage: Roles of Workplace Belongingness and Corporate Ethical Values.
  Murat Yeşiltaş, Hasan Evrim Arici, Ümit Sormaz, Ali Murat Alparslan.
  Corporate Social Responsibility and Environmental Management. April 07, 2026
  ["Corporate Social Responsibility and Environmental Management, EarlyView. ", "\nABSTRACT\nSocial responsibility‐based practices have become crucial for the long‐term growth of organizations. Empirical studies show that socially responsible human resource management (HRM) positively influences individual behavior; however, limited research investigates its role in mitigating negative employee attitudes and behaviors. Drawing on social exchange theory and self‐determination theory, we investigate how and when socially responsible HRM affects knowledge sabotage among employees in the hospitality and tourism industry. We obtained 150 valid surveys from five‐star hotel employees in Kyrgyzstan and 240 from hotel employees in Türkiye and tested the hypotheses using PLS‐SEM. The results show that socially responsible HRM reduces knowledge sabotage and increases workplace belongingness. Workplace belongingness is found to negatively affect knowledge sabotage. Our findings reveal that work belongingness mediates the influences of socially responsible human resource management on knowledge sabotage. More importantly, corporate ethical values strengthen the negative effect of socially responsible HRM on knowledge sabotage via work belongingness, thereby amplifying this impact further in the hospitality and tourism industry. This paper provides theoretical and practical implications for hospitality and tourism researchers and practitioners by demonstrating how socially responsible HRM reduces employee knowledge sabotage through psychological mechanisms and corporate values.\n"]

  April 07, 2026   doi: 10.1002/csr.70597   open full text
• Circular Economy Narratives as Corporate Social Responsibility Strategies: Organisational Identity and Legitimacy.
  Natália Teixeira.
  Corporate Social Responsibility and Environmental Management. April 07, 2026
  ["Corporate Social Responsibility and Environmental Management, EarlyView. ", "\nABSTRACT\nOrganisations increasingly frame the circular economy as part of their corporate social responsibility (CSR) strategies, yet the meaning of circularity remains fluid and contested. While prior research has emphasised the technical and operational dimensions of circular economy practices, less is known about how organisations use circularity narratives to manage identity and legitimacy in sustainability transitions. This article develops a conceptual framework that theorises circular economy narratives as strategic CSR resources and explains how organisations mobilise authentic, strategic, and defensive narratives in response to stakeholder expectations and institutional pressures. Drawing on illustrative secondary material from the energy, fashion, and packaging sectors, the framework shows how different narrative approaches are associated with distinct legitimacy outcomes and greenwashing risks. By linking circular economy narratives to CSR strategy, organisational identity, and legitimacy management, this article contributes to research on CSR and environmental management and provides a foundation for future empirical research on CSR communication, legitimacy management, and environmental governance.\n"]

  April 07, 2026   doi: 10.1002/csr.70586   open full text
• How Institutional Environments Shape the ESG–Growth Relation: Evidence From Europe.
  Laura Bango‐López, Cristina Gutiérrez‐López, Paula Castro, María Belén Lozano‐García.
  Corporate Social Responsibility and Environmental Management. April 06, 2026
  ["Corporate Social Responsibility and Environmental Management, EarlyView. ", "\nABSTRACT\nAs global financial markets increasingly integrate non‐financial criteria, companies are reinforcing the strategic role of sustainability and its impact on market value, although this cannot overlook how different institutional structures shape investor perceptions. This study examines (i) whether firms with higher environmental, social and governance (ESG) performance are perceived by markets as having greater future growth opportunities, and (ii) how institutional environments, measured through the dimensions of the Quintuple Helix Model (QHM), namely the economic, educational, political–legal, cultural and environmental systems, condition this relationship. Based on a panel of European listed companies over the 2013–2023 period, we find that companies with stronger sustainability performance are generally associated with higher growth potential, suggesting that ESG engagement is recognized by investors as a relevant dimension of organizations' expectations. The analysis also reveals cross‐country differences in this association, consistent with the idea that markets interpret sustainability through their own institutional contexts.\n"]

  April 06, 2026   doi: 10.1002/csr.70584   open full text
• How Sustainable Disclosure Shapes Dividend Policy: Using the Moderating Role of Environmental Controversies.
  Omar Ikbal Tawfik, Waqas Mehmood, Hamada Elsaid Elmaasrawy.
  Corporate Social Responsibility and Environmental Management. April 06, 2026
  ["Corporate Social Responsibility and Environmental Management, EarlyView. ", "\nABSTRACT\nThe present study investigates the relationship between corporate environmental disclosure and dividend policy. The study also examines the moderating role of environmental controversies in the relationship between corporate environmental disclosure and dividend policy. A sample of 2579 listed firms from European countries was selected, and fixed‐effect, GMM, and quantile regression methodologies were employed. The result suggests that corporate environmental disclosure reflects the importance of environmental practices in shaping payout policies. The result also suggests that firms become more effective at enhancing dividend outcomes when they actively manage controversies. The findings are robust with GMM and quantile regression. This study is the first to combine various measures of corporate environmental disclosure, including CSR strategy scores, Environmental Pillar Scores, ESG Scores, Green Building Scores, and Emissions Scores. It also incorporates financial metrics such as cash dividends paid, net common stock buybacks, dividend payout ratio, dividend yield, and common stock dividends. The aim is to thoroughly examine the relationship between these factors and dividend policy in European countries.\n"]

  April 06, 2026   doi: 10.1002/csr.70579   open full text
• When Sustainability Reporting Becomes a Strategy: The Impact of Financial Performance and Institutional Pressures From EU Sustainability Reporting Regulations on ESG Decoupling.
  Catarina Cepêda, Albertina Paula Monteiro, Cristina Aibar‐Guzmán.
  Corporate Social Responsibility and Environmental Management. April 06, 2026
  ["Corporate Social Responsibility and Environmental Management, EarlyView. ", "\nABSTRACT\nMitigating environmental, social, and governance (ESG) decoupling is essential to advancing reliable sustainability disclosure and ensuring that ESG reporting fulfills its intended purpose. This study aims to provide critical insights into the organizational and contextual elements that could intensify or diminish ESG decoupling. Using a multi‐theoretical framework, this study examines the impact of firm value and institutional pressures from the European Union's sustainability reporting directives on ESG decoupling. The empirical findings, based on a random‐effects panel regression analysis of data from 3465 large companies from 2009 to 2023 (13,488 firm‐year observations), indicate that firms with higher financial performance and market value are more likely to engage in ESG decoupling. Conversely, the results demonstrate that normative and coercive pressures from the European Union's sustainability reporting directives result in greater alignment between ESG disclosures and performance. These findings offer researchers, regulators, investors, stakeholders, and ESG rating agencies additional insight into ESG decoupling and carry significant policy implications.\n"]

  April 06, 2026   doi: 10.1002/csr.70569   open full text
• Family Ownership and ESG Performance: The Moderating Role of Sustainability Committee and ESG‐Linked Executive Compensation.
  Pasquale Latella, Roberta Pisani, Fabio Quarato, Paolo Tenuta.
  Corporate Social Responsibility and Environmental Management. April 05, 2026
  ["Corporate Social Responsibility and Environmental Management, EarlyView. ", "\nABSTRACT\nGrounded in agency theory, this article examines the relationship between family ownership concentration and environmental, social, and governance (ESG) performance, and analyzes the moderating role of sustainable governance mechanisms. Specifically, it assesses whether sustainability committees and ESG‐linked executive compensation moderate the relationship between family ownership concentration and ESG performance. The empirical setting comprises 150 publicly listed European family firms observed over the period 2010–2021. Using panel data regressions with multiple fixed effects to control for unobserved heterogeneity, the results show that higher levels of family ownership are negatively associated with ESG performance. However, this effect is significantly weakened in firms that adopt sustainability committees and ESG‐linked executive compensation schemes. These findings indicate that the impact of family ownership on sustainability is contingent upon the governance architecture that shapes the exercise of ownership power. From a theoretical perspective, the results contribute to agency theory by demonstrating that monitoring and incentive alignment mechanisms can mitigate Type II agency tensions between controlling families and minority shareholders in ESG‐related domains. From a practical standpoint, the findings suggest that in contexts of highly concentrated family ownership, the introduction of formal ESG‐oriented monitoring and incentive mechanisms can reduce discretionary decision‐making in ESG‐related domains and foster greater alignment between family objectives and broader stakeholder expectations, thereby supporting a more balanced and long‐term sustainability orientation.\n"]

  April 05, 2026   doi: 10.1002/csr.70578   open full text
• Does CEO Power Affect Green Innovation? The Moderating Role of Board Gender Diversity.
  Isam Saleh.
  Corporate Social Responsibility and Environmental Management. April 02, 2026
  ["Corporate Social Responsibility and Environmental Management, EarlyView. ", "\nABSTRACT\nThis study aims to investigate the impact of chief executive officer (CEO) power on green innovation (GI) in the Middle East and North Africa (MENA) region and examines whether board gender diversity (BGD) strengthens this relationship. The study uses a sample of 3015 firm‐year observations from listed companies in 11 MENA countries over the period 2016–2024. The research findings demonstrate that CEO incentives and CEO duality lead to better GI outcomes, but CEO tenure has negative effects on GI. The research findings also show that the proportion and number of female directors on the board of directors have a positive effect on the relationship between CEO power and GI, resulting in a stronger focus on environmental priority and monitoring effectiveness. Overall, the study provides novel evidence from an underexplored institutional setting, demonstrating that CEO power can serve as a catalyst for green innovation when supported by inclusive governance structures.\n"]

  April 02, 2026   doi: 10.1002/csr.70585   open full text
• How Did the Covid‐19 Pandemic Change Consumer Behavior Regarding Sustainable Consumption? An Environmental Responsibility Perspective Across Cultures and Generations.
  Juraj Chebeň, Cui Yuting, Drahoslav Lančarič, Raphael Lissillour, Daniel Arias Aranda.
  Corporate Social Responsibility and Environmental Management. March 12, 2026
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 2, Page 1671-1699, March 2026. ", "\nABSTRACT\nThe Covid‐19 pandemic made it essential to comprehensively understand how the crisis has altered consumer behavior and environmental responsibility across cultures and generations. To address this gap, we examine the role of environmental responsibility as a bridge between consumer awareness and sustainable practices, highlighting how the pandemic has catalyzed shifts in consumer attitudes across diverse cultural and generational contexts. We analyze 1773 questionnaires from seven countries using hierarchical regression and ANOVA. The results show that environmental responsibility (EV) mediates the relationship between changes in consumer awareness (CHA) and sustainable consumption behavior (SCB). Surprisingly, consumers in countries with traditionally lower environmental concerns, such as Hungary and Slovakia, exhibited a more substantial shift in SCB during the pandemic than some Western European counterparts. Generational cohorts also moderate key paths in the model. Using Hofstede's cultural dimensions, we show that power distance (positive), individualism (negative), and indulgence (negative) moderate the awareness‐to‐behavior link, while the awareness‐to‐responsibility step is culture‐invariant. Our investigation into the effects of cultural and generational factors on sustainable behavior enriches the field of environmental psychology, emphasizing the complexity of fostering sustainability in the face of global challenges.\n"]

  March 12, 2026   doi: 10.1002/csr.70249   open full text
• Social Media Green Marketing: How Self‐Monitoring Shapes Consumer Engagement and Eco‐Purchase Intentions.
  So‐Young Jung, Su‐Yol Lee.
  Corporate Social Responsibility and Environmental Management. March 12, 2026
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 2, Page 1757-1775, March 2026. ", "\nABSTRACT\nMarketing scholars and practitioners are paying increasing attention to social media as a crucial tool for communicating firms' sustainable activities to consumers. This study examines how consumers perceive and engage with social media green marketing, and how their engagement influences their intentions to purchase green products and brands, focusing on self‐monitoring and the distinction between corrective and cultivating green marketing types. The study draws on data from a large‐scale experimental survey of 866 Korean consumers. First, corporate green marketing closely related to core business operations facilitates stronger consumer engagement; second, consumers with high self‐monitoring tendencies are likely to engage with social media green marketing; third, consumer engagement influences consumer purchase intentions; and fourth, engagement partially mediates the relation between self‐monitoring and purchase intentions. The findings underscore the central role of engagement as both a psychological mechanism and a behavioral outcome in digital green marketing contexts.\n"]

  March 12, 2026   doi: 10.1002/csr.70250   open full text
• Ngos' Contributions to Innovation: Innovation Enablers or Lead Innovators?
  Maria Cristina Pietronudo, Lorenza Claudio, Chiara Cannavale, Marco Ferretti.
  Corporate Social Responsibility and Environmental Management. March 12, 2026
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 2, Page 1594-1610, March 2026. ", "\nABSTRACT\nThis study explores how non‐governmental organisations (NGOs) engage with innovation processes. Drawing on a comparative case study of two NGOs working in water sustainability, the paper analyses NGO involvement across seven stages of the innovation process. The findings reveal two distinct approaches to NGO involvement in innovation: innovation enablers, typically traditional NGOs that support innovation through collaboration and institutionalisation, and lead innovators, generally newer, more technically specialised NGOs capable of independently initiating and developing product‐based solutions. This typology challenges prevailing assumptions that NGOs primarily play supportive roles, offering a new lens for understanding NGOs' contributions to innovation. The study advances the literature in innovation management, sustainable innovation, and political science, highlighting the need to reassess the capacities and roles of NGOs, particularly in light of growing environmental urgency and evolving expectations from global actors.\n"]

  March 12, 2026   doi: 10.1002/csr.70245   open full text
• Measuring the Sustainability Performance of Tech Companies: Scale Development Approach for Achieving Corporate Social Responsibility.
  Edoardo Crocco, Laura Broccardo, Hind Alofaysan, Dhruv Galgotia.
  Corporate Social Responsibility and Environmental Management. March 12, 2026
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 2, Page 1740-1756, March 2026. ", "\nABSTRACT\nThe European Union (EU) has consistently advanced sustainability goals, with the 2019 European Green Deal (EGD) serving as a cornerstone initiative aligned with global sustainability frameworks. Yet, the combined impact of the Covid‐19 pandemic, energy market volatility, and supply chain disruptions has amplified the urgency of evaluating corporate sustainability, particularly, within the technology sector, where rapid growth and resource intensity attract heightened scrutiny. Although several sustainability performance scales exist, none have been specifically designed for high‐tech companies, a sector underrepresented in sustainability research despite its growing significance and unique challenges such as data privacy, algorithmic bias, and platform governance. This study develops and validates two stakeholder‐driven scales to measure the sustainability performance of tech companies, integrating the perspectives of both internal and external actors across economic, sociocultural, environmental, and governance dimensions. Governance is given particular emphasis, reflecting its central role in ESG frameworks such as GRI, SASB, and the EU CSRD. Using partial least squares–structural equation modeling (PLS‐SEM) and confirmatory composite analysis (CCA), the study introduces the first measurement tool designed specifically for high‐tech firms. The findings advance sustainability scholarship by filling a critical methodological gap and offer regulators and practitioners a robust framework for evaluating sustainability in a sector that is both innovation‐driven and sustainability‐challenged.\n"]

  March 12, 2026   doi: 10.1002/csr.70243   open full text
• Bridging Governance and Integrity: The Consequence of CSR Committee and Audit Committee Characteristics on Anti‐Corruption Disclosure in Saudi Arabia.
  Musa Ghazwani, Rami Salem, Muhammad Usman, Ali T. Somaili.
  Corporate Social Responsibility and Environmental Management. March 12, 2026
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 2, Page 2128-2146, March 2026. ", "\nABSTRACT\nThe current article tends to examine the effect of Corporate Social Responsibility (CSR) committee and audit committee characteristics on anti‐corruption disclosure quality (ACDQ) among listed firms in Saudi Arabia. Understanding corporate governance's impact on ACDQ becomes crucial with ongoing governance reforms like establishing the National Anti‐Corruption Commission (Nazaha). Our study uses a data consists of 117 non‐financial firms from 2016 to 2023, making it a total of 936 firms‐ observations. Our study showed that the existence of a CSR committee has a positive impact and significantly associated with ACDQ. Also, the findings show that audit committee characteristics (size, independence, and rotation) positively influence ACDQ. However, audit committee expertise does not exhibit a significant impact on ACDQ. Our outcomes assert that firms with well‐structured CSR and audit committees demonstrate greater transparency in their ACDQ. Our paper contributes to CSR and corporate governance literature by delivering empirical evidence from an emerging market context, where governance reforms are evolving rapidly. It extends prior literature by examining the influence of CSR and audit committee characteristics on ACDQ. The findings enhance the understanding of corporate governance mechanisms to endorse transparency and accountability within firms. This study offers invaluable insights for regulators, corporate leaders, and policymakers to strengthen governance mechanisms and anti‐corruption efforts in alignment with Saudi Arabia's Vision 2030. Our paper highlights the crucial role of corporate governance in fostering transparency and informs future policy development to enhance ethical business conduct.\n"]

  March 12, 2026   doi: 10.1002/csr.70230   open full text
• How CSR Disclosure Quality and Employee Engagement Boost Environmental Outcomes in the Textile Sector?
  Midrar Ullah, Xiaoxia Huang, Liukai Wang, Subhan Ullah.
  Corporate Social Responsibility and Environmental Management. March 12, 2026
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 2, Page 1986-2004, March 2026. ", "\nABSTRACT\nThe goal of this research is to examine the relationship between green leadership and environmental performance. The perceived quality of corporate social responsibility disclosure is examined as a mediator and employee involvement as a moderator in the textile industry. This study scrutinized the relationship using quantitative research methodology and a sample of 530 employees working in the logistics, import/export, and packing departments was compiled. The structural model and hypotheses were tested through Partial Least Squares Structural Equation Modeling (PLS‐SEM). The data show that leaders committed to sustainable practices, that is, green leadership and PQCSR significantly predict environmental performance. Moreover, the PQCSR significantly enhances the link between green leadership (GL) and environmental performance (EP). Additionally, in the textile industry, employees' involvement remains a driving force, strengthening the relationship between GL and EP. The enhanced CSR reporting practices create positive perceptions of employees. This furthers employees' involvement and improves green leadership initiatives for the environmentally responsible textile industry. Textile companies that follow CSR disclosure quality adopt transparent communication's impact on employee involvement and environmental results. This research studies the rarely observed relationships in the textile industry in the light of stakeholder theory. By examining CSR disclosure perceived quality, this research shows novel insights for shaping both employee involvement and environmental performance.\n"]

  March 12, 2026   doi: 10.1002/csr.70206   open full text
• Advancing Sustainable Portfolio Selection: Insights From a Structured Literature Review.
  Sofia Baiocco.
  Corporate Social Responsibility and Environmental Management. March 12, 2026
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 2, Page 2971-2997, March 2026. ", "\nABSTRACT\nThis study provides a comprehensive review of the current empirical research on sustainable portfolio selection, with a particular focus on the practical implications of integrating environmental, social, and governance (ESG) criteria into investment decision‐making. Combining a structured literature review (SLR) with a bibliometric analysis using Bibliometrix and VOSviewer, this paper identifies methodological approaches, critical developments, and persistent challenges in the field. A total of 44 high‐quality contributions—defined as those published in A or A* journals according to the 2022 ABDC Journal Quality List or with more than four citations per year (CPY)—were selected from Scopus and Web of Science through a rigorous six‐step screening process. The analysis revealed five main research themes and associated findings: (1) sustainable portfolio selection methods are divided into two dominant methodological paradigms: extensions of modern portfolio theory (MPT) through sustainability metrics and multi‐criteria decision‐making approaches that balance financial returns with sustainability goals; (2) ESG scores are heterogeneous across rating agencies; (3) alternative metrics emerge to measure sustainable performance; (4) screening strategies often lead to inefficient portfolio solutions; and (5) sustainable portfolios do not systematically outperform traditional portfolios. However, the review also reveals unresolved issues such as ESG data inconsistency, methodological complexity, and greenwashing risks, which continue to limit the effective implementation of sustainable investing strategies. The paper emphasizes the urgent need for robust, standardized tools that integrate both quantitative and qualitative sustainability indicators, and it calls for stronger collaborations between academia and the financial industry to enhance the real‐world applicability of sustainable portfolio models.\n"]

  March 12, 2026   doi: 10.1002/csr.70328   open full text
• Industrial Sustainability Policies: Systematic Literature Review and Research Directions.
  Nunzia Zecchillo, Margherita Molinaro, Guido Orzes.
  Corporate Social Responsibility and Environmental Management. March 12, 2026
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 2, Page 1716-1739, March 2026. ", "\nABSTRACT\nPublic policies for industrial sustainability have proliferated in recent years, leading to a significant increase in research on the topic. Nevertheless, these studies remain fragmented, and a holistic, up‐to‐date map of research integrating current knowledge from the definition of the agenda setting and policy design to policy evaluation still lacks. Therefore, the aim of this study is to provide a comprehensive understanding of industrial sustainability policies throughout the entire policymaking process. To achieve this goal, a systematic literature review approach was adopted. By relying on Elsevier's Scopus and Web of Science and combining appropriate keywords related to sustainability, policy, and industry, we identified and analyzed 175 peer‐reviewed papers on the topic. We then classified and summarized them in detail according to five stages of the policymaking process. We found research gaps, proposed directions for future research, and provided some recommendations to policymakers. In doing this, we significantly contribute to both theory and practice.\n"]

  March 12, 2026   doi: 10.1002/csr.70222   open full text
• Circular Economy, Short Food Supply Chain and Digitalisation Drive the Agri‐Food Sector Transition Towards Environmental and Social Sustainability: A Literature Review.
  Elettra Bandi, Francesco Bavagnoli, Patrizia Tettamanzi.
  Corporate Social Responsibility and Environmental Management. March 12, 2026
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 2, Page 1700-1715, March 2026. ", "\nABSTRACT\nThe agri‐food sector is facing increasing sustainability pressures owing to environmental and socioeconomic issues and regulatory efforts in the European context. Given this effervescent background and the growing interest of academia and players in this important industry, a systematic literature review was conducted to organise the contributions of researchers to sustainability business practises and processes, investigate current and emerging trends, and highlight possible directions for future studies. Short food supply chain (SFSC) and circular economy (CE) models have emerged as the main thematic findings and promising strategies for improving sustainability from both the environmental and social perspectives. Moreover, digitalisation, including IoT, blockchain, AI, and machine learning, is crucial for implementing SFSC and CE practises, and consequently, sustainability in the agri‐food sector.\n"]

  March 12, 2026   doi: 10.1002/csr.70261   open full text
• ESG Performance Evolution in Retail: A Systematic Review and Meta‐Analysis.
  Jiyeon Kim, Wooyoung Yang.
  Corporate Social Responsibility and Environmental Management. March 12, 2026
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 2, Page 2254-2279, March 2026. ", "\nABSTRACT\nEnvironmental, social, and governance (ESG) practices have transformed from peripheral corporate social responsibility initiatives into core strategic imperatives in retail. Despite growing interest, the literature remains fragmented across disciplines and geographic contexts, with no comprehensive sector‐specific analysis examining the evolution of ESG performance in retail contexts. Following the PRISMA 2020 guidelines, we conducted a systematic review and meta‐analysis of 127 empirical studies published between 1988 and 2024 across major databases. Random‐effects models assessed ESG‐performance relationships, while stakeholder theory, the resource‐based view, and Consumer Behavior frameworks explained the underlying mechanisms through temporal and subsectoral analysis. ESG practices demonstrate significant positive correlations with performance (r = 0.19), with the relationship strengthening substantially over time, from weak early correlations (r = 0.12, 1988–2010) to strong contemporary effects (r = 0.23, 2020–2024). Fashion retail shows the strongest ESG‐consumer connections, and crisis periods amplify ESG value through enhanced consumer trust and loyalty. Cross‐cultural analysis reveals stronger ESG‐performance relationships in Asia‐Pacific and European markets compared to North America. Retailers should prioritize authentic ESG communication strategies aligned with cultural values and consumer expectations. Fashion retailers benefit most from circular economy initiatives, whereas e‐commerce platforms must strike a balance between digital convenience and environmental responsibility. Crisis‐resistant ESG capabilities provide competitive advantages through sustained consumer loyalty and operational resilience.\n"]

  March 12, 2026   doi: 10.1002/csr.70242   open full text
• Mapping the Intellectual Landscape of ESG: A Bibliometric and Thematic Approach.
  Jancy Phore, Ashish Kumar, Bharti, Deepa, Suman Ahuja, Nupur Soti.
  Corporate Social Responsibility and Environmental Management. March 12, 2026
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 2, Page 2998-3018, March 2026. ", "\nABSTRACT\nThis study presents an integrated bibliometric and thematic mapping of the environmental, social, and governance (ESG)‐corporate social responsibility (CSR)‐financial performance literature by employing both quantitative and qualitative methods. It comprehensively reviews the existing literature by analyzing 322 articles extracted from the Web of Science database, spanning over 100 journals and the past 15 years, and performing statistical, scientometric, and thematic analyses. Unlike prior reviews, we combined VOSviewer‐based scientometric with a manual content analysis of the top 50 papers published in AJG‐ranked journals over the past 5 years to (1) identify intellectual clusters and their evolution, (2) surface methodological choices that drive contradictory results, and (3) develop prioritized, actionable research questions and policy recommendations for academicians, researchers, investors, and regulators. Key findings suggest a noticeable traction since 2015, indicated by a steady rise in the number of publications and citations since then. The top two most productive journals are CSR and Environmental Management and Business Strategy and the Environment (with 45 and 32 papers, respectively). The United States is the most productive country, and Shunsuke Managi is the most influential author. Additionally, content analysis reveals that financial performance and governance are the most prominent themes, while ESG investing and controversies are emerging areas of interest. This study also documents geographic and methodological imbalances that limit generalizability. The contribution of our study is threefold: an updated scientometric map, an in‐depth AJG‐based thematic synthesis, and a stakeholder‐oriented agenda that bridges descriptive mapping and practical guidance.\n"]

  March 12, 2026   doi: 10.1002/csr.70331   open full text
• Diversity and Social Sustainability: A Systematic Review and Integrative Framework for Advancing Socially Sustainable Diversity Management.
  Claudia Díaz‐Leyva, Rosalía Cascón‐Pereira.
  Corporate Social Responsibility and Environmental Management. March 12, 2026
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 2, Page 2949-2970, March 2026. ", "\nABSTRACT\nDiversity is essential for social sustainability, yet its role in advancing social sustainability remains underexplored. This systematic and integrative review aims to integrate diversity literature with social sustainability and two key processes driving organisational sustainability—CSR and sustainable HRM. Drawing on 461 papers across three key literature streams—diversity‐SS, diversity‐sHRM, and diversity‐CSR—we critically juxtapose the corporate‐driven approach to diversity management, which conceptualises diversity as a business tool operating from an ‘inside‐out’ profit‐oriented perspective, with a socially sustainable approach. The latter, which we advance as an ‘outside‐in and from within’ perspective, is anchored in the Common Good paradigm. This reconceptualisation positions diversity management as a pivotal interface between CSR and sustainable HRM, offering a framework through which global diversity challenges may be better addressed. Our contributions are twofold: first, we offer a systematic integration of the literature on diversity, social sustainability, CSR and sustainable HRM; second, we advance an innovative framework that reorients the diversity management research agenda through the lens of the Common Good, thereby supporting corporate social sustainability.\n"]

  March 12, 2026   doi: 10.1002/csr.70321   open full text
• From Compliance to Collaboration: Towards a Strategic Framework for Social Sustainability in Fashion Supply Chains—Insights From a Two‐Phase Literature Review.
  Amanpreet Singh, Alice Ruth Payne, Rudrajeet Pal.
  Corporate Social Responsibility and Environmental Management. March 12, 2026
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 2, Page 2783-2801, March 2026. ", "\nABSTRACT\nThe purpose of this study is to provide a comprehensive longitudinal analysis of the evolution of social sustainability within the global textile and fashion industry across two distinct regulatory eras: post‐Multifibre Agreement (2005–2018) and post‐Modern Slavery Act (2019–2023). Using a PRISMA‐based systematic literature review of 140 Scopus‐indexed studies, it integrates bibliometric co‐word analysis through VOSviewer and thematic content analysis via NVivo. The findings reveal a notable transition from compliance‐oriented corporate social responsibility to collaborative, technology‐enabled approaches to social governance. Paradoxically, while emerging technologies such as blockchain, RFID, and AI‐driven traceability systems enhance transparency, they can also reproduce existing power asymmetries by deepening supplier dependence and buyer control. This dual‐edged impact underscores that innovation without inclusion may reinforce inequity rather than resolve it. The study identifies a parallel evolution in governance, from voluntary codes and audits to multi‐stakeholder, legislated accountability frameworks, that collectively redefine social responsibility in fashion supply chains. Anchored in Institutional and Stakeholder Theories, the study develops a two‐by‐two conceptual framework capturing the strategic shift from compliance to collaboration. It advances CSR and ESG scholarship by offering testable propositions linking institutional pressures, stakeholder engagement, and technological innovation. The paper provides actionable insights for policymakers and fashion enterprises pursuing socially sustainable transformation within global supply chains.\n"]

  March 12, 2026   doi: 10.1002/csr.70297   open full text
• Challenges and Enablers in Embedding SDGs Within Sustainability Reports.
  Francesco Pacchera, Mariagrazia Provenzano, Cecilia Silvestri, Fabrizio Rossi, Alessandro Ruggieri.
  Corporate Social Responsibility and Environmental Management. March 12, 2026
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 2, Page 2210-2231, March 2026. ", "\nABSTRACT\nThis study explores how Sustainable Development Goals (SDGs) are integrated into sustainability reporting (SR), emphasizing the role of reporting in advancing transparency and sustainable development. Using a systematic literature review of 139 academic articles, the research identifies four thematic clusters: Communication, Determinant, Criticality, Identification. Results show growing interest in SDG reporting and increasing strategic alignment, yet persistent challenges remain, including inconsistent standards, symbolic adoption, and limited impact measurement. These results underline the need for standardized metrics, regulatory coherence, and transparent governance. The study contributes theoretically by systematizing fragmented literature into a coherent interpretative framework and proposing integrated models linking governance, strategy, and reporting. Practically, it offers recommendations to companies for measurable, and inclusive SDG integration. It highlights the urgency of harmonized standards and shared metrics to improve transparency and comparability. Future research should explore longitudinal analyses, cross‐country comparisons, and AI‐based tools for assessing SDG reporting quality and evolution.\n"]

  March 12, 2026   doi: 10.1002/csr.70281   open full text
• Sustainability Assessment Criteria for Green Marketing Practices.
  Rana Salman Anwar, Rizwan Raheem Ahmed, Dalia Streimikiene, Riaz Ahmed, Justas Streimikis.
  Corporate Social Responsibility and Environmental Management. March 12, 2026
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 2, Page 1633-1655, March 2026. ", "\nABSTRACT\nThis study intends to critically analyze and rank internal green marketing practices in organizations employing a comparative, multi‐method framework. It investigates how varying decision‐making models affect the ranking and evaluation of sustainability criteria. The study uses three multi‐criteria decision‐making (MCDM) methods: CRITIC (an objective weighting approach), PIPRECIA‐S, and the COBRA composite assessment model (for comparative benchmarking across organizations). Across all three approaches, “green marketing effectiveness,” “brand loyalty,” and “carbon emission reduction” ranked highest. While CRITIC placed greater importance on objectively quantifiable results, PIPRECIA‐S stressed employee involvement and subjective opinions. COBRA facilitated a comparative organizational performance assessment to identify gaps and strengths in green marketing practices between companies. This study is among the pioneers in triangulating objective and subjective MCDM approaches in the context of internal green marketing. It offers an empirically tested, actionable model for policymakers and organizations to make strategic decisions about prioritizing sustainability initiatives and enhancing environmental performance.\n"]

  March 12, 2026   doi: 10.1002/csr.70251   open full text
• Patterns and Drivers of Spanish Corporate Commitment to the UN Global Compact: A Quantitative Approach.
  Juan Laborda, Juan Pérez.
  Corporate Social Responsibility and Environmental Management. March 12, 2026
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 2, Page 1611-1632, March 2026. ", "\nABSTRACT\nThis paper presents a quantitative assessment of Spanish companies' commitment to the United Nations Global Compact (UNGC) and the Sustainable Development Goals (SDGs). Analyzing over 1000 participating firms, we identify prioritization patterns and examine structural factors influencing SDG adherence. Our empirical strategy integrates descriptive statistics, chi‐square tests, multiple correspondence analysis (MCA), ridge‐regularized multinomial logistic regression, and unsupervised clustering (K‐means and hierarchical). Results show strong heterogeneity but limited explanatory power of firm attributes once multicollinearity and sparse categories are controlled for. Only a regional effect in Navarre remains significant, while firms overwhelmingly prioritize social SDGs over environmental or economic goals. Clustering identifies three distinct sustainability profiles—transformational leaders, selective adopters, and compliance‐driven laggards—illustrating both substantive and symbolic engagement. These findings highlight widespread SDG‐washing and the need for stronger accountability under the EU Corporate Sustainability Reporting Directive (CSRD), contributing robust national evidence on corporate sustainability behaviour.\n"]

  March 12, 2026   doi: 10.1002/csr.70248   open full text
• Rethinking Barrier Dynamics in Sustainable Supply Chain Management: A Moderated Mediation Analysis.
  Alina Marculetiu, Cigdem Ataseven, Injazz J. Chen.
  Corporate Social Responsibility and Environmental Management. March 12, 2026
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 2, Page 2802-2816, March 2026. ", "\nABSTRACT\nSustainability barriers are often analyzed in isolation, yet their interactions shape supply chain sustainability collaboration (SCSC) and triple bottom line (TBL) performance. Drawing on stakeholder and coordination theories, this study examines how internal and external barriers jointly impact SCSC and, in turn, economic, social, and environmental outcomes. Using structural equation modeling with data from medium and large US corporations, findings reveal that SCSC mediates the relationship between external barriers and performance. Moderated mediation results show that internal barriers, often seen as detrimental, can paradoxically enhance organizational responses to external barriers. This dual role suggests that strategically managing—rather than merely minimizing—internal barriers can enhance collaboration and TBL performance. Given global supply chain interdependencies, our findings offer critical insights for managers and policymakers, emphasizing strategies that leverage internal barriers while mitigating external ones to enhance sustainability in complex regulatory and market environments.\n"]

  March 12, 2026   doi: 10.1002/csr.70322   open full text
• Profiling Social Entrepreneurship Orientation Through Machine Learning Predictive Modeling.
  Ángel Peiró‐Signes, Colin Donaldson, Marival Segarra‐Oña.
  Corporate Social Responsibility and Environmental Management. March 12, 2026
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 2, Page 2601-2615, March 2026. ", "\nABSTRACT\nThis study examines the prediction of Social Entrepreneurship Orientation (SEO) in youth using machine learning techniques to generate a robust predictive model. Drawing on a large cross‐country survey of European youth, results indicate that cognitive–attitudinal indicators—such as concern for environmental goals, purpose‐driven motivation, and positive perceptions of entrepreneurship, emerge as the most powerful determinants, providing a stronger predictive signal for SEO than demographic or background variables such as gender, education or nationality. Feature‐importance analyses quantify each predictor's contribution. These insights suggest a shift in youth entrepreneurship from economic self‐interest toward socially and environmentally conscious innovation. The implications are substantial for educators, policymakers, and impact investors aiming to identify, support, and scale socially oriented entrepreneurial potential. This paper offers both a methodological contribution to forecasting social change and a strategic tool for anticipating human capital trends in mission‐driven innovation.\n"]

  March 12, 2026   doi: 10.1002/csr.70296   open full text
• Green Human Resource Management in Vietnamese Small Restaurants: Integrating Institutional and Natural‐Resource‐Based Perspectives.
  Quang‐Huy Ngo.
  Corporate Social Responsibility and Environmental Management. March 12, 2026
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 2, Page 2108-2127, March 2026. ", "\nABSTRACT\nThis work assesses green human resource management (GHRM)'s antecedents and outcomes in the contexts of Vietnamese small restaurants by using institutional theory and the natural‐resource‐based view (NRBV). Specifically, it identifies green coercive pressure (GCP), green normative pressure (GNP), and green mimetic pressure (GMP) as the antecedents of GHRM adoption based on institutional theory. Besides, it relies on NRBV to propose that GHRM adoption leads to green performance (GP) as well as restaurant performance (RP). Additionally, this study examines the mediating role of GP based on NRBV. To analyze those proposals, this study surveys 287 small enterprises within Vietnam's restaurant sector. Data were assessed by employing Partial Least Squares Structural Equation Modeling. Results confirm that GCP, GNP, and GMP significantly drive GHRM adoption. GHRM adoption, in turn, significantly enhances GP and RP. They also confirm that GP directly improves RP. Besides, they show that GP significantly mediates the relationship between GHRM adoption and RP. This study makes four key contributions to the GHRM literature. First, it strengthens institutional theory and NRBV by providing empirical evidence on the antecedents and consequences of GHRM adoption in the restaurant industry. Second, it advances the operationalization of GHRM by conceptualizing it as a higher‐order construct comprising interdependent subdimensions. Third, it extends the understanding of external drivers of GHRM adoption and its performance outcomes, particularly in small hospitality enterprises. Lastly, it addresses the research gap in Vietnam, an underexplored emerging economy, by demonstrating the predictive validity of institutional theory and NRBV in this context.\n"]

  March 12, 2026   doi: 10.1002/csr.70276   open full text
• All Quiet on the CSR–MNE Front? Revisiting Theoretical Inertia and Mapping Future Directions.
  Pedro Seva‐Larrosa, Francisco García‐Lillo, Giuseppe Modaffari.
  Corporate Social Responsibility and Environmental Management. March 12, 2026
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 2, Page 2328-2346, March 2026. ", "\nABSTRACT\nThis study examines the intellectual evolution of corporate social responsibility (CSR) research in the context of multinational enterprises (MNEs) over a 33‐year period (1993–2025). Using a mixed‐methods bibliometric approach—combining Reference Publication Year Spectroscopy (RPYS) and Document Co‐Citation Analysis (DCA)—it analyzes 760 peer‐reviewed. articles and their 57,722 cited references retrieved from the Web of Science Core Collection. The results reveal a persistent theoretical path dependence in the field: institutional, stakeholder, and strategic perspectives remain dominant, while normative, critical, and multi‐level approaches remain underexplored. We conceptualize this persistence as a form of canon path dependence, highlighting how cumulative citation practices and editorial reinforcement stabilize certain paradigms and constrain theoretical renewal. The co‐citation network reveals a stable intellectual core surrounded by peripheral but enduring clusters—such as corporate social performance (CSP) and political CSR. Building on this evidence, the paper proposes a future research agenda that encourages theoretical diversification (e.g., identity‐based and political perspectives), methodological innovation, and stronger empirical linkages between CSR scholarship and global corporate practice. By foregrounding the notion of canon path dependence, this study not only interprets the structural inertia of CSR–MNE research but also identifies opportunities for conceptual reinvigoration and interdisciplinary convergence.\n"]

  March 12, 2026   doi: 10.1002/csr.70271   open full text
• Global Evolution of Social Responsibility in Smart‐Service Industries: Insights From a Cross‐Sector Hybrid Large Language Models Approach.
  Ziyuan Xia, Saixing Zeng, Anchen Sun, Huabin Sun, Xiaodong Cai.
  Corporate Social Responsibility and Environmental Management. March 12, 2026
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 2, Page 1815-1831, March 2026. ", "\nABSTRACT\nThe rapid development of smart services has driven the evolution of social responsibility among global enterprises, while also presenting new challenges to their operational management. In the continuous iterations of smart services, the emerging digital ecosystem has demonstrated multidimensional characteristics, virtual‐real integration, and multi‐stakeholder interactions in management practices. This study introduces smart service social responsibility (SSSR), a comprehensive framework that extends traditional CSR and ESG models by integrating multidimensional, cross‐space, and multi‐stakeholder panoramic analyses to address the unique ethical and operational challenges of the digital ecosystem. Using a hybrid text‐analysis methodology (TF‐IDF scoring and LLM‐based evaluation), we analyze 7858 sustainability reports across five major sectors (consumer goods, technology, financial, healthcare, and services) to reveal how firms prioritize sustainability issues and identify sector‐specific patterns in smart‐service industries. Our analysis reveals that environmental topics dominate, accounting for an average of 49.0% of dimension‐level mentions and leading in four of the five sectors studied, whereas legal and ethical themes receive 42.25% fewer mentions on average. Meanwhile, physical space topics constitute nearly three‐quarters (76.5%) of the total, in contrast to virtual space themes, which represent approximately one‐quarter (23.5%). Furthermore, analysis of stakeholder attention reveals a strong focus on platforms (42.4%) and communities (23.8%), which together account for over 66.2% of the discourse, while emerging agents, such as algorithm engineers and smart bots, remain significantly underrepresented. The novelty of our research is demonstrated through uncovering how firms prioritize topics of social responsibility in sustainability reporting and revealing sector‐specific patterns that highlight prominently featured content. These insights offer important guidance for regulators, businesses, and investors seeking to align smart‐service frontiers with responsible practices.\n"]

  March 12, 2026   doi: 10.1002/csr.70257   open full text
• Bridging Inter‐Organizational Collaboration, Circular Economy Practices, and Firm Performance: The Role of Dynamic Capabilities Within Baltic States.
  Baoying Zhu, Tarlan Ahmadov, Ondřej Kuba, Wolfgang Gerstlberger, Viktor Prokop.
  Corporate Social Responsibility and Environmental Management. March 12, 2026
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 2, Page 3037-3063, March 2026. ", "\nABSTRACT\nDespite the growing interest in the circular economy (CE) among various stakeholders, several research gaps continue to challenge researchers and practitioners, specifically among emerging European economies. This study analyzes survey data from 127 manufacturing SMEs in the Baltic states. Using a two‐step approach of structural equation modeling and fuzzy‐set qualitative comparative analysis, we examine how inter‐organizational collaboration affects CE practices, focusing on the mediating role of dynamic capabilities. Consequently, we test the effects of CE practices on organizational sustainable and economic performance. Our contribution lies mainly in the fact that empirical analyses linking these theoretical lenses are rare, precisely among the Baltic states that are experiencing paradoxes in the contradictory development of innovation and green performance, and data scarcity for policymakers. The positive effects of collaboration on CE practices and performance are confirmed, as well as the mediating role of dynamic capabilities. Surprisingly, we provide new evidence that consumer‐driven collaboration can negatively impact dynamic capabilities and CE practices. These findings open a new way to design tailored implications for different stakeholders, involving better external collaboration and flexible resource management on the SMEs' side.\n"]

  March 12, 2026   doi: 10.1002/csr.70314   open full text
• Mapping 24 Years of Sustainability Reporting Assurance Research: A Bibliometric‐Systematic Literature Review.
  Sherine Jharni, Giulia Leoni.
  Corporate Social Responsibility and Environmental Management. March 12, 2026
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 2, Page 2837-2886, March 2026. ", "\nABSTRACT\nThis study provides a comprehensive review of 24 years of research on sustainability reporting assurance. Employing a Bibliometric‐Systematic Literature Review (B‐SLR) approach, 287 journal articles were analysed to uncover publication trends, citation impact, key journals, theoretical frameworks, methodologies and geographical focus. Science mapping using bibliographic coupling revealed five distinct research clusters: (1) assurance report and practice, (2) determinants of sustainability assurance adoption, (3) effects of assurance on non‐financial outcomes, (4) impacts of assurance on capital markets and financial performance and (5) assurance of integrated reports. The findings highlight a marked increase in academic attention, a shift towards quantitative methods and the widespread application of stakeholder, legitimacy, agency and signalling theories. The review further identifies areas of overlap and distinction among clusters, particularly the separation of determinants and impacts of assurance, clarifying conceptual boundaries and enabling targeted future research. By integrating bibliometric indicators with qualitative thematic analysis, the study visually maps the structure and interconnections of the literature, while identifying underexplored topics, including assurance quality, practitioner behaviour, regulatory transitions and technological transformations. Overall, this review offers a consolidated synthesis of existing knowledge and provides a roadmap to advance both theoretical and practical understanding in the evolving field of sustainability assurance.\n"]

  March 12, 2026   doi: 10.1002/csr.70303   open full text
• Advancing Environmental Management in Manufacturing Firms: The Role of Carbon Footprint Awareness, Digitalization of HRM, and Green Business Strategy in Driving Firm ESG Performance.
  Huang Honglei, Amir Mehmood, Reema Frooghi, Muhammad Usman, Md Rashid.
  Corporate Social Responsibility and Environmental Management. March 12, 2026
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 2, Page 2616-2633, March 2026. ", "\nABSTRACT\nWith global pressure to limit carbon emissions, and drive industry towards sustainable development, organizations are now faced with the twin imperatives of driving carbon literacy, harnessing digitalized human resource management, and inculcating green employee behaviors as key steps towards responsible and competitive manufacturing. In response, organizations around the world are integrating sustainability principles into their operational and human resource systems in order to respond to tighter ESG expectations and stakeholder demands. Despite these global efforts regarding sustainable development, little is known about the extent to which internal awareness, the digitalization of human resource management (DHRM; algorithmic evaluations, behavior tracking, data‐driven decision systems), and the orientation towards sustainability in strategies jointly contribute to environmentally responsible behavior at the employee level. This study examines the impact of carbon footprint awareness (CFA), DHRM practices, and green business strategy (GBS) on green workplace behavior (GWB) and improves firm environmental, social, and governance (ESG) performance. Using a time‐lagged design and data from 319 manufacturing firms collected over three survey waves, the results show that both CFA and DHRM have a significant influence on GWB, which, in turn, has a positive impact on ESGP. Moreover, GBS enhances the influence of CFA and DHRM on GWB by highlighting that it serves as a strategic enabler, aligning the behavior of employees with sustainability objectives. This research contributes to the existing knowledge in the field of sustainable human resource management by analyzing the role of both CFA and DHRM in developing GWB to enhance the ESG performance (ESGP) of firms in the manufacturing sector. Managerial implications are provided for organizations that are considering integrating sustainability into workforce systems and organizational practices.\n"]

  March 12, 2026   doi: 10.1002/csr.70299   open full text
• Loud in the Crowd: Differentiated CSR as a Source of Competitive Advantage.
  Noushi Rahman, Laura Blake.
  Corporate Social Responsibility and Environmental Management. March 12, 2026
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 2, Page 2588-2600, March 2026. ", "\nABSTRACT\nWe join the scholarly conversation on firms pursuing differentiated versus generic corporate social responsibility (CSR) to achieve competitive advantage (Nardi et al. 2022; Zhang et al. 2020). Building on distinctive competence logic, we theorize that firms can command higher corporate social performance (CSP) by differentiating their CSR from industry competitors. We further argue that this positive impact of differentiated CSR will be accentuated in industries with higher CSR density. Our results support all hypotheses, demonstrating that differentiated CSR enhances CSP above and beyond generic CSR effects, with this relationship amplified in high CSR density industries. This study contributes to the CSR literature by: (1) identifying differentiation as a fundamental mechanism linking CSR to performance outcomes, (2) focusing on the first‐order CSR‐CSP relationship, and (3) demonstrating how industry context determines when differentiated CSR creates greater competitive advantage. The findings provide key insights for understanding how firms can develop CSR strategies that deliver both social impact and strategic value.\n"]

  March 12, 2026   doi: 10.1002/csr.70292   open full text
• Green Technology Innovation and Sustainable Performance: The Role of Digital Resources and Information Coordination.
  Le Yi Koh, Celine Chua, Xueqin Wang, Kum Fai Yuen.
  Corporate Social Responsibility and Environmental Management. March 12, 2026
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 2, Page 2547-2569, March 2026. ", "\nABSTRACT\nCompelled by the evolving digital landscape and increasingly stringent environmental regulations, there is a growing focus on utilising innovation, digital resources and digital information to achieve sustainability goals in the maritime industry. Rooted in the organisational information processing theory, this study examines how social and technical digital resources influence green technology innovation to achieve sustainable performance. 164 responses were collected from shipping industry professionals from diverse sectors of the industry. Findings disclosed that all five digital resources positively influence information coordination constructs. Furthermore, inter‐functional and inter‐partner informational coordination had positive correlations with green technology innovation. In addition, green technology innovation has a positive correlation with sustainable performance. The study's results contribute to the theoretical understanding of digital resources' influence on green technology innovation via organisational information processing theory. It provides another perspective on the digital or information coordination elements influencing green technology innovation and offers a tetradic understanding of sustainable performance's antecedents. Managerial implications include providing insights on digital resources for firms to consider during decision‐making and outlining a means for optimising digital resources. Additionally, it underscores the importance for firms to prioritise informational coordination and foster green technology innovation to attain sustainable performance.\n"]

  March 12, 2026   doi: 10.1002/csr.70290   open full text
• From Opportunistic to Systemic: Entrepreneurial Reactions to Decarbonisation in SMEs.
  Guillaume Laurie, Carolina Serrano‐Archimi.
  Corporate Social Responsibility and Environmental Management. March 12, 2026
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 2, Page 1970-1985, March 2026. ", "\nABSTRACT\nThis study examines how the CEOs of small and medium‐sized enterprises (SMEs) navigate decarbonisation under stakeholder demands and resource constraints. Drawing on 22 interviews with French SME leaders, we inductively derive three responses, namely, opportunistic, analytic, and systemic, that align with the SME‐adjusted version of the corporate social responsibility maturity model of Karwowski and Raulinajtys‐Grzybek. We integrate stakeholder agency theory, the resource‐based view, and institutional theory into a framework to explain how external pressures and internal capabilities, mediated by CEO sensemaking and stance, shape these responses. Opportunistic firms act tactically with post hoc green narratives, analytic firms measure and optimise via key performance indicators, and systemic firms embed life cycle thinking while redesigning their offerings or supply chains. We outline the practical levers (simplified tools, targeted incentives, and leadership training) that help firms transition from analytic to systemic responses. This study contributes to the SME‐sensitive theorisation of sustainability agency and provides a usable roadmap for low‐carbon transformation.\n"]

  March 12, 2026   doi: 10.1002/csr.70262   open full text
• From Corporate Social Responsibility to Social Entrepreneurship: A Bibliometric Approach.
  Giuseppe Modaffari, Tommaso Beck.
  Corporate Social Responsibility and Environmental Management. March 12, 2026
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 2, Page 2005-2017, March 2026. ", "\nABSTRACT\nThis study examines the evolution of social entrepreneurship (SE) within the broader context of corporate social responsibility (CSR) through a systematic literature review supported by the bibliometric analysis. Based on 1.263 peer‐reviewed articles indexed in Scopus between 2020 and 2025, the research employs the Biblioshiny package in R‐Studio to map temporal, geographical, and conceptual patterns. Results reveal a steady growth of academic attention to SE, emphasizing core themes such as innovation, sustainability, and social impact as key drivers of the field. The findings show that SE extends the CSR paradigm by embedding social value creation into entrepreneurial strategy, fostering hybrid models that integrate economic performance with ethical and social objectives. This study also provides an updated framework for understanding recent developments in SE and offers insights for scholars, policymakers, and practitioners interested in advancing socially responsible and innovative business practices.\n"]

  March 12, 2026   doi: 10.1002/csr.70259   open full text
• Navigating Corporate Greenwashing in the Carbon Era: Synergizing Internal Carbon Pricing, ESG Governance, and Regulatory Stringency to Advance Environmental Integrity.
  Uragiwenimana Anathole, Cheng Limei, Fadhila Hamza.
  Corporate Social Responsibility and Environmental Management. March 12, 2026
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 2, Page 1794-1814, March 2026. ", "\nABSTRACT\nAs climate change intensifies global sustainability demands, firms face growing pressure to demonstrate genuine environmental commitment. Internal Carbon Pricing (ICP) has emerged as a pivotal mechanism to internalize the cost of carbon emissions and align business strategies with climate goals. However, ICP embodies a dual function: it can operate as a strategic tool that drives substantive decarbonization or as a reputational device used symbolically to project environmental responsibility without meaningful change. This study examines how ICP influences corporate greenwashing and environmental performance across BRICS nations, incorporating the mediating role of ESG governance and the moderating effect of environmental regulatory stringency. Drawing on Institutional Theory and Stakeholder Theory, the research utilizes firm‐level data from 2010 to 2023 and applies robust econometric instruments and instrumental variable techniques to explore direct, non‐linear, mediating, and moderating relationships. The findings reveal that when ICP is strategically integrated into decision‐making, it reduces greenwashing, whereas excessive or symbolic adoption, particularly in weak regulatory environments, amplifies it. Strong ESG governance enhances ICP's substantive application, while stringent environmental regulations reinforce its effectiveness, ensuring that ICP functions as a transformative rather than symbolic mechanism. The results also uncover heterogeneity across institutional settings, ownership structures, and industries. The study advances Institutional and Stakeholder Theory by demonstrating how internal governance mechanisms interact with external institutional pressures to shape the authenticity of corporate climate actions. Policymakers, investors, and ESG practitioners should strengthen governance and regulatory frameworks to ensure that ICP delivers measurable environmental integrity rather than reputational gains.\n"]

  March 12, 2026   doi: 10.1002/csr.70256   open full text
• Nexus Between Board Diversity and Environmental, Social, Governance (ESG) Performance and Disclosure: A Systematic Literature Review.
  Deyang Jing, Nazimah Hussin, Rafidah Othman.
  Corporate Social Responsibility and Environmental Management. March 12, 2026
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 2, Page 1776-1793, March 2026. ", "\nABSTRACT\nBoard diversity plays a key role in shaping a firm's approach and commitment towards environmental, social, and governance (ESG). This is because diversity within corporate boards introduces a wide range of values, experiences, and perspectives which ultimately shape a firm's strategic orientation and compliance with stakeholders' expectations, regulatory requirements, and societal demands. Several studies have investigated the relationship between various dimensions of board diversity and ESG performance and reporting. However, the literature remains fragmented and inconclusive. Therefore, this study aims to integrate and synthesize the fragmented findings of the recent studies (i.e., published during 2015–2024) using a systematic literature review (SLR). In addition, the study develops a holistic typology of the various dimensions of board diversity that have been linked in the literature with ESG performance and ESG disclosures respectively, and how each dimension shapes ESG performance and discourse practices within firms. Furthermore, the study highlights the concentrations within the literature and the relatively unexplored dimensions of board diversity that require further exploration.\n"]

  March 12, 2026   doi: 10.1002/csr.70255   open full text
• The Effects of ESG Performance on Financial Performance: Evidence From GCC Countries.
  Aso Abdullah, Mohammad Talha, Noor Ul Hadi.
  Corporate Social Responsibility and Environmental Management. March 12, 2026
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 2, Page 2570-2587, March 2026. ", "\nABSTRACT\nThis study investigates how environmental, social, and governance (ESG) performance influences corporate financial performance (CFP) in the Gulf Cooperation Council (GCC) region, with a focus on the moderating role of financial constraints. Using panel data from 71 listed firms across six GCC countries during 2018–2023, a two‐way fixed effects model was used to test whether ESG engagement translates into higher profitability. The findings reveal that ESG performance significantly improves firm profitability, but this positive effect weakens when firms face higher financing frictions, highlighting the importance of capital access in converting ESG engagement into financial value. By introducing financial constraints as a moderating mechanism, the study extends evidence on the ESG‐CFP link in the underexplored GCC context and highlights the region's unique institutional and financial environment. Practical and policy implications suggest that strengthening sustainable financing mechanisms and ESG disclosure frameworks can support firms in achieving both sustainability and financial objectives.\n"]

  March 12, 2026   doi: 10.1002/csr.70301   open full text
• ESG Divergence and Ownership Imbalance: Rethinking Sustainability Value Creation in Mergers and Acquisitions.
  Ilaria Galavotti, Donatella Depperu.
  Corporate Social Responsibility and Environmental Management. March 12, 2026
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 2, Page 2052-2063, March 2026. ", "\nABSTRACT\nThis paper examines how mergers and acquisitions (M&As) affect post‐deal sustainability outcomes by introducing the novel construct of ESG divergence, defined as the distance between acquirer and target firms' pre‐deal ESG profiles. While M&As are increasingly used to accelerate sustainability integration, their ESG impact remains ambiguous. Building on congruence theory and the resource‐based view, we develop a contingency framework linking ESG divergence and ownership imbalance to post‐M&A ESG performance. Using a dataset of almost 200 global multi‐industry deals completed between 2015 and 2022, analyzed through a generalized difference‐in‐differences approach, we find that higher ESG divergence significantly reduces postdeal ESG outcomes, as misaligned sustainability priorities exacerbate integration challenges and dilute stakeholder value. Furthermore, larger controlling stakes, while ensuring governance dominance, limit the preservation of the target's ESG capabilities, thereby constraining complementarity. The findings suggest that optimal post‐deal ESG gains occur when acquirers target firms with similar ESG positioning and avoid full ownership structures that suppress organizational diversity and autonomy.\n"]

  March 12, 2026   doi: 10.1002/csr.70270   open full text
• From ESG Disclosure to Financial Impact: Unpacking the Role of SDG Alignment and Lag Effect in ICT Firms.
  Ling‐Jing Kao, Chih‐Chou Chiu, Tai‐Hsi Wu, Ya‐Yi Lin.
  Corporate Social Responsibility and Environmental Management. March 12, 2026
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 2, Page 2527-2546, March 2026. ", "\nABSTRACT\nThis study develops an integrated framework explaining how ESG reporting, when aligned with the Sustainable Development Goals (SDGs), influences firm performance over time. Moving beyond static or symbolic interpretations, it conceptualizes ESG–SDG alignment as a strategic, institutional, and capability‐building process through which firms embed sustainability principles into strategy, governance, and operations. By combining BERTopic and long short‐term memory (LSTM) models, this analysis captures both the semantic content and temporal dynamics of ESG disclosures, addressing persistent limitations in traditional ESG ratings that neglect narrative quality and lagged financial effects. Empirical evidence from 205 publicly listed Taiwanese ICT firms shows that ESG topics aligned with SDG 6 (Clean Water and Sanitation), SDG 13 (Climate Action), and SDG 9 (Industry, Innovation, and Infrastructure), specifically water resource management, carbon emissions reduction, and digital transformation, exhibit significant positive associations with firm earnings. Firms that disclose deeper, sector‐relevant, and credible sustainability commitments demonstrate stronger and more consistent financial performance, underscoring that narrative depth and thematic relevance matter more than disclosure volume. Theoretically, the study unites stakeholder, institutional, sustainability accounting, impact measurement, and dynamic capabilities perspectives to explain how ESG reporting converts external legitimacy pressures into internal adaptive capacity and long‐term value creation. Practically, it highlights the importance of linking ESG disclosures to measurable SDG targets and using real‐time sustainability indicators to enhance transparency. Overall, the research advances a temporally sensitive and impact‐oriented understanding of ESG reporting as both a semantic construct and an adaptive process that builds trust, strengthens governance, and generates sustained financial and societal value.\n"]

  March 12, 2026   doi: 10.1002/csr.70284   open full text
• Financial Inclusion and the Corruption–Sustainable Corporate Growth Nexus in MENA: Evidence From a Threshold Panel Model.
  Wafa Khémiri, Ahmed Chafai, Hamsa Hany Ezz Eldeen, Eman Fathi Attia, Ahmed A. Elamer.
  Corporate Social Responsibility and Environmental Management. March 12, 2026
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 2, Page 2384-2412, March 2026. ", "\nABSTRACT\nThis study examines the conditional relationship between corruption and sustainable firm growth (SFG) through the lens of financial inclusion, offering new insights into how institutional quality moderates the effects of corruption on firm‐level outcomes. Drawing on panel data from 465 non‐financial firms across nine MENA countries between 2007 and 2020, we apply a Dynamic Panel Threshold Regression (DPTR) model to assess whether financial inclusion acts as a threshold mechanism that transforms the corruption–growth nexus. The results reveal a statistically significant financial inclusion threshold at 0.250 (25%), below which CPI (low corruption) exerts a negative effect on SFG, supporting the “grease in the wheels” hypothesis. Above this threshold, the effect turns positive, aligning with the “sand in the wheels” theory. These findings suggest that financial inclusion does not simply mitigate corruption; rather, it reconfigures the institutional environment, shifting corruption from a compensatory mechanism to a systemic constraint. Our results are robust to alternative measures of growth and estimation techniques. Theoretically, we contribute to institutional theory by introducing a non‐linear, threshold‐based framework that contextualizes corruption's role in firm performance. Empirically, we offer novel evidence from a region characterized by institutional volatility, highlighting how financial infrastructure can condition firm behavior. For policymakers, the findings underscore the strategic importance of inclusive financial systems in reducing firms' reliance on informal practices and fostering more transparent, sustainable growth.\n"]

  March 12, 2026   doi: 10.1002/csr.70282   open full text
• Mandated ESG Disclosure and Its Effects on Earnings Quality and Cost of Capital: Evidence From European Stock Markets.
  Isik Akin, Meryem Akin.
  Corporate Social Responsibility and Environmental Management. March 12, 2026
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 2, Page 2196-2209, March 2026. ", "\nABSTRACT\nThis study investigates the causal effects of mandated ESG disclosure on two key corporate financial outcomes: earnings quality and cost of capital. Using a panel dataset of 210 publicly listed firms from eight European Union countries between 2015 and 2024, the study exploits cross‐country variation in the timing and intensity of ESG disclosure mandates under the EU Directive 2014/95/EU. A difference‐in‐differences research design is employed, supported by dynamic models and placebo tests to strengthen causal inference. The findings reveal that firms subject to mandatory ESG disclosure exhibit a statistically significant improvement in earnings quality and a reduction in the cost of capital following the implementation of the regulation. These effects are more pronounced among larger firms, suggesting that firm size moderates the ability to translate ESG transparency into financial benefits. The study recommends that regulators continue enforcing ESG mandates and that firms integrate ESG disclosure as a core element of their financial strategy. By providing rigorous evidence of financial benefits associated with mandated ESG practices, this study contributes to the literature on sustainable finance, corporate transparency, and capital market regulation.\n"]

  March 12, 2026   doi: 10.1002/csr.70280   open full text
• Unveiling the Connection Between ESG Performance and Corporate Competitiveness: Evidence From Industrial Firms in Europe and the UK.
  Hichem Dkhili.
  Corporate Social Responsibility and Environmental Management. March 12, 2026
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 2, Page 2232-2253, March 2026. ", "\nABSTRACT\nThis study examines the conditional relationship between Environmental, Social, and Governance (ESG) performance and corporate competitiveness among 15,450 firm‐year observations of listed industrial firms in Europe and the UK from 2008 to 2022. We employ a robust multi‐method approach encompassing system GMM, CS‐ARDL, difference‐in‐differences, propensity score matching and quantile regression. We provide causal evidence that ESG performance improves firm competitiveness. However, this relationship is significantly moderated by financial constraints, capital costs, information asymmetry and agency conflicts. This study is the first to integrate these four moderators within a unified theoretical and empirical framework, offering a more nuanced perspective on ESG's strategic impact. Our results complement agency and signal theories by identifying key boundary conditions that shape ESG effectiveness. The results offer novel insights into how firm‐specific financial and governance contexts influence the competitiveness of ESG engagements. We draw implications for corporate strategists, investors and policymakers who aim to align ESG priorities with their competitive advantages.\n"]

  March 12, 2026   doi: 10.1002/csr.70279   open full text
• Rhetorical Legitimation and Institutional Change in the Food Distribution Industry: The Case of Farmers Markets.
  Yann Truong.
  Corporate Social Responsibility and Environmental Management. March 12, 2026
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 2, Page 2280-2294, March 2026. ", "\nABSTRACT\nThis study explores the rhetorical strategies that a new form of organizations, namely farmers markets, use to both delegitimate the distribution practices of large grocery stores and legitimate the sustainability of their alternative food distribution system to their community. Building on a novel framework, the rhetorical strategies of 103 farmers markets that raised funds on Kickstarter in 2022 were examined. Conventional entrepreneurs, those who are more economically oriented, tend to use rhetoric that builds on the industry's existing argument field to convince the community. In contrast, institutional entrepreneurs, those who are more socially oriented, attempt to shift the argument field from economic goals to social goals in order to delegitimate large incumbents and advocate that the role of local food distributors must incorporate social inclusion, economic development of the community, social exchanges between members of the community, well‐being of the community, and community identity.\n"]

  March 12, 2026   doi: 10.1002/csr.70278   open full text
• Peer Effects of Corporate Social Responsibility Performance on Corporate Profitability: The Moderating Effect of Supply Network Centrality.
  Baochen Yang, Xiangjing Tong.
  Corporate Social Responsibility and Environmental Management. March 12, 2026
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 2, Page 2177-2195, March 2026. ", "\nABSTRACT\nThis study examines the impact of peer corporate social responsibility (CSR) performance on a firm's profitability by employing fixed‐effects panel regressions on a sample of listed Chinese firms during 2010–2021. We find that the high‐quality CSR performance of peer firms has a time‐lagged negative effect on the profitability of the focal firm, because it provides a competitive advantage to peer firms. This effect is stronger in more competitive industries and when industry strategy differentiation is high, supporting our framework grounded in the resource‐based view (RBV). The results highlight the crucial role of network status in mitigating the adverse effects of lower CSR performance. Peer CSR performance negatively influences the persistence of the focal firm's profitability. Our study advances the literature by developing a competitive framework and addressing the time‐dependent nature of peer CSR effects. By integrating network theory, we deepen insights into the moderating mechanisms that impact CSR peer effects.\n"]

  March 12, 2026   doi: 10.1002/csr.70277   open full text
• Environmental, Social, and Governance Choices and Chance‐Constrained Network Firm Efficiency: Does ISO 14000 Environmental Management Matter?
  Thanh Nhan Dinh, Wen‐Min Lu, Qian Long Kweh.
  Corporate Social Responsibility and Environmental Management. March 12, 2026
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 2, Page 2160-2176, March 2026. ", "\nABSTRACT\nMany firms face increasing pressure from stakeholders as the global shift toward sustainability intensifies. As a result, whether ESG investments and ISO 14000 certification improve or reduce firm efficiency remains widely debated. Managers and policymakers need to understand how these efforts affect firm efficiency. Using 670 firm‐year observations spanning the years 2013 to 2022, this study examines the impact of ESG performance, which encompasses 10 subcomponents of ESG factors, and ISO 14000 certification on the efficiency of firms within the supply chain of Advanced Micro Devices Inc. This study employs a chance‐constrained network data envelopment model to assess firm efficiency across three key stages: eco‐operation, strategic, and marketability. This study employs ordinary least squares and truncated regression methods to investigate the relationship between ESG and firm efficiency while comparing ISO 14000‐certified firms with their noncertified counterparts. Empirical results indicate that ESG performance has a significantly negative impact on overall efficiency. However, mixed relationships are observed among the ESG subcomponents, ISO 14000 certification, and overall and individual‐stage efficiency. These findings suggest that adopting a one‐size‐fits‐all ESG approach can result in poor resource utilization and inefficiency. Overall, this study contributes to ESG performance research by showing that not all ESG practices have the same impact. The findings also provide useful guidance for firms to align their ESG investments with their specific goals and operations to enhance supply chain performance.\n"]

  March 12, 2026   doi: 10.1002/csr.70275   open full text
• Enhancing Circular Supply Chain Performance in Platform‐Based Economies: The Role of AI, Blockchain Integration, and the IoT in Promoting Transparency.
  Licong Xing, Ka Yin Chau, Shin‐Hung Pan, Muhammad Sadiq.
  Corporate Social Responsibility and Environmental Management. March 12, 2026
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 2, Page 2295-2312, March 2026. ", "\nABSTRACT\nThis research empirically determines the synergetic roles of Artificial Intelligence (AI), Block Chain Integration (BCI) and Internet of Things (IoT) in enhancing supply chain transparency (SCT) and circular supply chain performance (CSCP), with an integration of reverse logistics efficiency (RLE) as a moderator, within the context of China's platform‐based economies. Focusing on two emerging circular sectors, urban mobility services and consumer electronics rental and refurbishment, this research employs a rigorous cross‐sectional quantitative research design to collect data from 800 industry professionals 400 from each sector using a structured questionnaire with validated multi‐item Likert scales adapted from established literature. Partial least squares structural equation modelling (PLS‐SEM) and multi‐group analysis (MGA) were applied via Smart‐PLS to examine direct, mediating, moderating, and moderated mediation effects. The outcomes reveal that BCI, AI and IoT significantly impact SCT, which positively affects CSCP, with RLE significantly moderating the impact of the analysis that reveals novel contextual variations: RLE and BCI are more impactful in urban mobility services, reflecting the reliance of the sector on securing data‐sharing for shared assets, while IoT puts a stronger direct effect on CSCP in consumer electronics, driven by real‐time product lifecycle tracking. The moderated mediation effects are more pronounced in the urban mobility sector, highlighting the contextual dependency of digital circular capabilities. The managers are being advised to adopt sector‐specific digital strategies, focusing on BCI in mobility and IoT in electronics and investing in reverse logistics as a strategic asset. The outcomes provide a groundbreaking perspective on leveraging digital technologies for sustainable supply chain transformation in platform‐based economics.\n"]

  March 12, 2026   doi: 10.1002/csr.70274   open full text
• Corporate Social Responsibility and Generation Z Purchase Intentions: A Cross‐National Study.
  Constanza Bianchi, Katharina Maria Hofer, M. Abu Saleh.
  Corporate Social Responsibility and Environmental Management. March 12, 2026
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 2, Page 2092-2107, March 2026. ", "\nABSTRACT\nIn response to growing social and environmental challenges, corporate social responsibility (CSR) has become a key determinant of consumer evaluations, particularly among Generation Z, a cohort noted for its heightened awareness of sustainability and ethical business practices. This study examines how CSR practices influence Gen Z consumers' purchase intentions in Greece and Germany, two countries with distinct cultural and economic contexts. Building on the Theory of Planned Behavior, we develop and test an extended model incorporating consumer environmental consciousness and trust in CSR practices. Results from Generation Z samples in both countries indicate that attitudes toward CSR and trust in CSR practices are strong predictors of purchase intentions, while perceived behavioral control shows no significant effect. Subjective norms are significant only in Germany, whereas environmental consciousness is significant only in Greece, underscoring the contextual influence of cultural and economic environments. These findings extend CSR theory beyond the TPB framework and provide actionable insights for adapting CSR communication and strategy across markets. The study also highlights Gen Z's pivotal role in driving responsible consumption and supporting socially and environmentally committed brands.\n"]

  March 12, 2026   doi: 10.1002/csr.70273   open full text
• Charting Resource Efficiency Practices Across European Firms: A Multilevel Analysis.
  Sofia Gomes, João M. Lopes, Elisabete Nogueira.
  Corporate Social Responsibility and Environmental Management. March 12, 2026
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 2, Page 2489-2509, March 2026. ", "\nABSTRACT\nThe circular economy (CE) is a key sustainability paradigm, prompting European Union (EU) organizations and policymakers to move beyond linear production and consumption models. The study aimed to assess the implementation patterns of nine CE activities among EU companies and to explore how the implementation of these CE activities relates to certain firm‐level characteristics. A multilevel latent class model was employed in a sample of 13,084 companies across the 27 EU Member States. The study reveals significant variation in the implementation of CE activities across countries and companies, identifying five distinct company classes ranging from those with no CE adoption to those that are advanced adopters, with all nine activities. It also identifies six geographically dispersed country groups, each with a unique composition of companies based on their CE engagement. Furthermore, companies with higher CE implementation are typically larger, despite the sample being predominantly comprised of micro and small enterprises, older (having been established for over 7 years), and reporting higher annual turnover. These firms also tend to invest a smaller proportion of their turnover in resource efficiency measures. This study advances circular economy research by integrating the resource‐based view and dynamic capabilities theory, demonstrating that sustained CE implementation requires both valuable resources and the dynamic ability to reconfigure them in response to changing contexts. It also reveals significant variations in CE adoption across EU regions and firms, advocating for tailored, sector‐specific policies and practical measures, such as financial incentives for SMEs and enhanced managerial training, to drive sustainable transitions.\n"]

  March 12, 2026   doi: 10.1002/csr.70272   open full text
• Do Firms Hoard Cash Under Environmental Pressure? Insights From GHG Emissions and Greenwashing Activities.
  Ones Amri, Davide Calandra, Paolo Biancone, Hasna Chaibi.
  Corporate Social Responsibility and Environmental Management. March 12, 2026
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 2, Page 2313-2327, March 2026. ", "\nABSTRACT\nEnvironmental accountability has become a global priority, with governments implementing policies like the Kyoto Protocol and the Paris Agreement. However, many firms continue to operate outside environmentally ethical standards, facing potential regulatory, financial, and reputational risks. By addressing endogeneity concerns, this study investigates whether firms hoard cash under environmental pressure, examining the impact of greenhouse gas (GHG) emissions on cash holdings in green countries between 2005 and 2020. Lower GHG emissions are associated with higher liquidity levels, supporting the idea that managers strategically retain cash to build stakeholders' trust and protect their firms against environmental uncertainty. Nonetheless, in cases of greenwashing (GW) activities, we find that managers tend to decrease cash reserves to gain a negotiating advantage with regulators when their environmental manipulation is uncovered. These results highlight an opportunistic dimension of cash management under environmental pressure. Accordingly, we urge environmental authorities to develop stricter standards, beyond existing international agreements, to constrain opportunistic managerial behavior and enhance corporate environmental accountability.\n"]

  March 12, 2026   doi: 10.1002/csr.70286   open full text
• Leveraging AI‐Based Analytics, Knowledge Acquisition, Opportunity Exploitation, and Circular Innovation for High‐Performance Circular Product Development.
  Chuanli Chen, Samina Riaz, Amena Sibghatullah, Kim Mee Chong, Pradeep Paraman A/. L. M. N. Paraman, Khurshid Khudoykulov.
  Corporate Social Responsibility and Environmental Management. March 12, 2026
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 2, Page 2147-2159, March 2026. ", "\nABSTRACT\nThe increasing pressure of sustainability and circular development of products remains a critical challenge for high‐tech SMEs in China. The research has advanced its knowledge by determining how AI‐based analytics, knowledge acquisition, opportunity exploitation, and circular innovation orientation drive circular product development performance. The study also examines these relationships under the influence of knowledge transfer and sustainable entrepreneurial orientation, which serve as mediators and moderators. The outcomes based on PLS‐SEM, reveal that factors such as AI‐based analytics, knowledge acquisition, opportunity exploitation, and circular innovation directly influence circular product development performance. The role of knowledge transfer indirectly appears to be substantial, suggesting its crucial role in circular performance. The findings also highlight that the addition of sustainable orientation as a moderator would amplify the circular performance outcomes. However. These outcomes highlight that not only organizational and technological resources are crucial, but also behavioral factors which are equally essential in the circular product life cycle. The considerations confirm that such performances stem from a resource‐based and knowledge‐based view, which are further shaped by circular innovations; hence, they should be treated as a critical lever of circular performance.\n"]

  March 12, 2026   doi: 10.1002/csr.70269   open full text
• Investigating the Interplay Among Business Strategy, Corporate Social Responsibility, and Firm Performance in the Tourism Industry With Meta Chance‐Constrained DEA and Path Analysis.
  Hsiu‐Fei Wang, Wen‐Min Lu, Thi Hoang Yen Nguyen.
  Corporate Social Responsibility and Environmental Management. March 12, 2026
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 2, Page 2064-2091, March 2026. ", "\nABSTRACT\nDrawing on the resource‐based view and instrumental stakeholder theory, this study examines the direct relationships among business strategy, corporate social responsibility (CSR), and firm performance, as well as the indirect effects of business strategy on performance through CSR in the tourism industry using a comprehensive path analysis. Data were collected from Thomson Reuters and the Market Capitalization databases, covering 112 leading tourism firms from 2017 to 2021 (totaling 560 firm‐years). Addressing the limitations of conventional data envelopment analysis (DEA) models, this study proposes a novel meta chance‐constrained DEA model with a range directional measure to assess eco‐efficiency and marketability efficiency within a metafrontier framework. Findings suggest that business strategy directly and indirectly influences firm performance, particularly through the mediating environmental dimension of CSR. Specifically, firms pursuing a cost leadership strategy exhibit lower environmental performance, resulting in diminished eco‐efficiency and marketability efficiency. These findings provide valuable insights for tourism industry managers, emphasizing the need to balance cost leadership strategies with environmental efforts to optimize overall performance and highlighting the crucial mediating role of environmental initiatives in enhancing firm outcomes. This study contributes to the tourism literature by offering methodological advancements and highlighting the trade‐offs between a cost leadership strategy and environmental responsibility.\n"]

  March 12, 2026   doi: 10.1002/csr.70268   open full text
• From Legitimacy to Engagement: A Micro‐Level Framework for Responsible Innovation in Controversial Industries.
  Anh‐Tho Thi Nguyen, Van Kien Pham.
  Corporate Social Responsibility and Environmental Management. March 12, 2026
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 2, Page 2036-2051, March 2026. ", "\nABSTRACT\nResponsible Innovation (RI) has emerged as a normative ideal to align technological advancement with ethical and societal values. However, existing RI research predominantly operates at the macro level, focusing on policy frameworks, stakeholder governance, and institutional norms, while overlooking how RI is perceived, experienced, and enacted at the employee level within organizations. This conceptual paper addresses this critical gap by proposing a micro‐level psychological framework that explains how employee perceptions of RI influence work engagement through mechanisms of trust and identification. Drawing on Social Exchange Theory (SET) and Social Identity Theory (SIT), we theorize a sequential pathway in which RI enhances organizational trust, strengthens identification with organizational values, and ultimately leads to higher employee engagement. We also introduce psychological empowerment as a moderating condition that shapes the strength of this mechanism. Although illustrated through the context of heavy industries in emerging economies, characterized by high ethical risk, environmental impact, and stakeholder scrutiny, the framework is applicable to a wider range of sectors where innovation provokes societal contestation and legitimacy challenges. This paper re‐conceptualizes RI as a dynamic, relational, and internally embedded process that must be activated by employees to achieve organizational legitimacy. We contribute to RI theory by integrating micro‐level behavioral insights into innovation ethics and by offering a novel, empirically testable model for future empirical research.\n"]

  March 12, 2026   doi: 10.1002/csr.70267   open full text
• When Going Green Pays Off: How Green Factory Accreditation Influences Market Valuation.
  Tengjiao Wang, Yichao Liu, Wen Yue.
  Corporate Social Responsibility and Environmental Management. March 12, 2026
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 2, Page 1932-1953, March 2026. ", "\nABSTRACT\nAccurately grasping the logic of corporate valuation and ensuring that stock prices revert to their fundamental levels constitutes a central mechanism through which capital markets fulfill their allocative function. In emerging markets characterized by pervasive information asymmetry and behavioral biases among investors, identifying policy instruments that can effectively enhance pricing efficiency is of particular importance. Using a panel of Chinese A‐share listed firms from 2008 to 2023, this study employs a multi‐period difference‐in‐differences (DID) framework to investigate how Green Factory certification influences stock mispricing. The results show that Green Factory certification significantly mitigates stock mispricing, and this finding remains robust across a series of validations—including parallel trend tests, placebo analyses, heterogeneous treatment effect estimations, and machine‐learning‐based robustness checks. Mechanism analysis reveals that the certification primarily operates through three channels: alleviating financing constraints, enhancing information transparency, and improving corporate governance. The effect is more pronounced among firms in heavily polluting industries, firms lacking political connections, and those with a lower share of institutional ownership. Furthermore, the certification not only offsets the adverse impact of policy uncertainty but also exerts an even stronger corrective influence on stock mispricing under such conditions. Overall, this paper uncovers the micro‐level mechanism through which voluntary environmental regulation improves the pricing efficiency of capital markets and provides practical implications for optimizing and extending the Green Factory policy.\n"]

  March 12, 2026   doi: 10.1002/csr.70266   open full text
• How to Achieve Green Innovation in Resource‐Constrained Environments: Why Organizational Green Culture, Sustainable Finance, Bricolage, and Digital Competence Matter?
  Elias Appiah‐Kubi, Codruța Cornelia Dura, Francisca Omama Koranteng, Maria‐Madela Abrudan, Dorina Niță, Mirabela Constanța Matei.
  Corporate Social Responsibility and Environmental Management. March 12, 2026
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 2, Page 2018-2035, March 2026. ", "\nABSTRACT\nAlthough SMEs play a significant role in economic development, their contribution to the SDGs remains limited. This raises concerns about the extent to which they have embedded the SDGs within their organizational culture. Despite their importance, there is a scarcity of research exploring how SMEs can advance sustainable finance to support green innovation amid resource constraints. This study explores the role of sustainable finance, bricolage, and digital competence in the relationship between organizational green culture and green innovation. Data from 411 Ghanaian SMEs were analyzed using SEM. Green culture has a significant positive effect on green innovation, whereas sustainable finance partially mediates this relationship. Bricolage positively moderates the relationship between green culture and sustainable finance, while digital competence moderates the relationship between sustainable finance and green innovation. The findings underscore the importance for SMEs to embed SDGs into their organizational values and strategically manage limited resources to foster sustainable innovation.\n"]

  March 12, 2026   doi: 10.1002/csr.70265   open full text
• When Diversity Meets Family Owners: ESG Performance in European Publicly Listed Firms.
  Giorgia Maria D'Allura, Mariasole Bannò, Chiara Leggerini, Federica Romano.
  Corporate Social Responsibility and Environmental Management. March 12, 2026
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 2, Page 1912-1931, March 2026. ", "\nABSTRACT\nThis study investigates how the interaction between board diversity and family as owners shapes firms' ESG performance. Prior research has established that board diversity fosters more informed, ethical, and stakeholder‐oriented decision‐making, thereby enhancing corporate legitimacy and responsiveness to diverse stakeholder expectations. Building upon this foundation, the present study advances the literature by incorporating the role of family ownership and involvement into this relationship. Drawing on Functionalist Theory and the socioemotional wealth (SEW) perspective, we conceptualize the family as a normative and institutional actor that embeds long‐term orientation, intergenerational responsibility, and prosocial values into corporate governance structures and decision‐making processes. Using a panel dataset of 1199 publicly listed European firms over a 10‐year period, we confirm prior literature and find that greater board diversity is consistently associated with improved ESG performance. While family business status alone does not directly affect ESG performance, it significantly enhances the positive impact of board diversity, positioning families as institutional enablers. Furthermore, succession planning shows a positive relationship with ESG performance, indicating that structured intergenerational transitions promote ethical consistency and reinforce long‐term strategic commitment. In general, our results show that family involvement in the ownership can make the link between diversity and sustainability stronger.\n"]

  March 12, 2026   doi: 10.1002/csr.70264   open full text
• To Adapt or to Mitigate: Climate Change Cognition, Green Innovation and Environmental‐Social Performance.
  Ming Tian, Zhuang Yan, Yongchuan Bao, Zelong Wei.
  Corporate Social Responsibility and Environmental Management. March 12, 2026
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 2, Page 1885-1911, March 2026. ", "\nABSTRACT\nWhile climate change profoundly impacts various aspects of society, its effects on corporate environmental‐social performance (ESP) remain inconclusive, and the mechanism of this influence is still inadequately understood. Based on natural resource dependence theory, this study investigates the intricate influence of corporate climate change cognition on ESP, as well as the mediating effect of green innovation, which includes green technology innovation (GTI) and green management innovation (GMI). We assume that the aforementioned influence is achieved through the shift between mitigation and adaptation strategies for addressing climate change. Using panel data of 26,678 firm‐year observations of 3928 Chinese A‐share listed companies from 2010 to 2023, the study applies fixed effects panel regression and bootstrap methods to test study hypotheses. The results reveal an inverted U‐shaped relationship between climate change cognition and ESP. Notably, GMI partially mediates the relationship between climate change cognition and ESP, while GTI does not. Furthermore, heterogeneity analysis reveals that the impact of climate change cognition on ESP is more pronounced in eastern regions, low environmental uncertainty, state‐owned and technology‐intensive firms. Overall, this study reconciles the existing inconsistent views on the relationship between climate change cognition and ESP, and proposes recommendations for adopting strategic climate change cognition to promote corporate sustainable development from both government and firm levels.\n"]

  March 12, 2026   doi: 10.1002/csr.70263   open full text
• Purpose and Profit: Social and Environmental Marketing for Large Companies in Adverse Scenarios.
  Celso Jacubavicius, Giancarlo Medeiros Pereira, Oduvaldo Vendrametto, Miriam Borchardt, Gabriel Sperandio Milan.
  Corporate Social Responsibility and Environmental Management. March 12, 2026
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 2, Page 1656-1670, March 2026. ", "\nABSTRACT\nThis qualitative study explored how large companies use social and environmental marketing to boost results in adverse scenarios, analyzing interviews with marketing managers and public documents. The findings reveal distinct strategies. To attract investors, environmental, social, and governance (ESG) communication is targeted at limited‐reach channels, demonstrating that such practices reduce operating costs and improve financial results, attracting capital for innovation. This practice makes it difficult to attract value‐focused investors. For consumer sales, success occurs by combining broad‐reach campaigns with consultants who justify premium prices or by associating products with relevant social causes (e.g., women's self‐esteem), which allows for higher prices and increased sales. A critical challenge is influencing “disengaged consumers,” who prioritize traditional attributes. This preference generates apprehension regarding actions that could jeopardize the company's image and profits, hindering innovation. The managerial implications suggest better communication for investors and cautious strategies for disengaged consumers.\n"]

  March 12, 2026   doi: 10.1002/csr.70260   open full text
• Board Composition, Sustainability Reporting, and the Moderating Role of a Contextual Issue: Evidence From an Emerging Country.
  Sumon Kumar Das, Prome Akter.
  Corporate Social Responsibility and Environmental Management. March 12, 2026
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 2, Page 1832-1855, March 2026. ", "\nABSTRACT\nThis study examines the impact of board composition (BC) on sustainability reporting (SR) in financial firms listed on the Dhaka Stock Exchange (DSE), with a focus on the moderating role of non‐performing loans (NPLs). Using 421 firm‐year observations from 49 firms (2016–2024) and an ordinary least squares (OLS) regression model, the results show that boards with more independent, female, and foreign directors are associated with higher SR disclosures. Foreign directors positively influence both environmental and social disclosures, while independent and female directors are significantly linked to social disclosures. The effect of gender diversity is stronger when boards include at least three female directors, especially when one is also independent. However, higher levels of NPLs weaken the positive impact of foreign directorship on SR. Grounded in agency, resource dependence, and critical mass theories, the study offers insights for scholars, regulators, and policymakers on the role of board diversity in promoting sustainability in the financial sector.\n"]

  March 12, 2026   doi: 10.1002/csr.70258   open full text
• Artificial Intelligence and the Rise of Corporate Digital Responsibility: Unlocking Ethical Governance.
  Bowen Tian, Zhihao Deng, Muhammad Awais Gulzar, Jiayi Yu.
  Corporate Social Responsibility and Environmental Management. March 12, 2026
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 2, Page 1954-1969, March 2026. ", "\nABSTRACT\nThe rapid development of artificial intelligence (AI) technology is reshaping the global economic and social structure, and its wide application empowers the sustainable development of enterprises. This paper investigates the impact of AI on Corporate Digital Responsibility (CDR) by drawing on data from Chinese listed enterprises. While the baseline analysis covers the period 2011–2022, this paper additionally employs an extended sample (2011–2024) to construct an alternative CDR measure for robustness checks. The results demonstrate that AI significantly enhances CDR performance. This conclusion still holds after the robustness tests, endogenous tests and the CDR sub‐dimensional regression test. In enterprises with low financing constraints and enterprises located in provincial capitals, the promotional effect of AI on CDR performance is more obvious. The mechanism tests reveal that the effects of AI on CDR performance primarily arise through its influence on analyst concern and the equity balance. This research not only contributes insights into the drivers of CDR but also offers mechanistic insight into the specific pathways through which AI influences CDR performance. It drives measurement innovation by introducing a practical, validated CDR evaluation framework that can serve as a foundation for future empirical research. This study enhances understanding of the role of AI in improving enterprises' CDR performance and helps promote sustainable digital practices across economic, social, and environmental domains.\n"]

  March 12, 2026   doi: 10.1002/csr.70254   open full text
• Reuse of Water as Part of a Water Sustainability Strategy: Experiences of Germany and Poland.
  Jonathan Morris, T. Bartosz Kalinowski, Piotr C. Sosnowski, Katarzyna Paweska, Agata Rudnicka, Serena Caucci.
  Corporate Social Responsibility and Environmental Management. March 12, 2026
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 2, Page 2634-2648, March 2026. ", "\nABSTRACT\nWastewater can provide an alternative supply of scarce water resources, particularly for operations that do not require high‐quality water. The uptake in wastewater usage is likely to be driven by a combination of public and private sector actors via internal actions and external collaborations. This requires a combination of policy change as well as the development of new business models. In this research, perspectives of water management strategies are highlighted from the perspectives of 19 companies registered in Germany and Poland. Using a case study approach and content analysis of extracts from secondary data (primarily company reports) supplemented with interviews with company representatives. Our findings highlight that considerations of resource efficiency remain dominant when exploring water reuse, and especially that knowledge building activities are under‐represented in both countries. This study contributes to the emerging discussion on corporate non‐financial reporting by assessing how companies disclose water reuse practices.\n"]

  March 12, 2026   doi: 10.1002/csr.70307   open full text
• Does Institutional Ownership Structure Reduce Greenhouse Gas Emissions? An In‐Depth Study of Corporations Social Responsibility of European‐Listed Firms.
  Daniele Giordino, Elisa Ballesio, Aradhana Galgotia, Laura Broccardo.
  Corporate Social Responsibility and Environmental Management. March 12, 2026
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 2, Page 1856-1884, March 2026. ", "\nABSTRACT\nMotivated by the growing attention and concerns surrounding climate change and the potential role of institutional investors' ownership concentration (OC) in reducing corporations' greenhouse gas (GHG) emissions, this article explores the relationship between various forms of institutional ownership and firms' GHG emission intensity. To do so, the authors employ an extensive dataset of 628 European‐listed corporations with observations from 2015 to 2022. This manuscript method consists of linear regression models. This study's empirical results underline the positive and significant effect financial institutions, pension funds, governments, and foreign institutional investors' OC have on companies' GHG emissions. On the other hand, the regression models present empirical evidence suggesting a negative and significant effect between cross holdings OC and firms' GHG emissions. Finally, the authors identify a negative and non‐significant relationship between “other” institutional investors and organizations' GHG emissions. These findings are robust since the authors have conducted several regression analyses with different approaches and have addressed potential endogeneity bias. The present article makes significant contributions to the scholarly literature and regulatory practice underlying the active role corporate governance and institutional investors have in supporting a carbon‐neutral future.\n"]

  March 12, 2026   doi: 10.1002/csr.70219   open full text
• Breaking the Bias: How Gender‐Diverse Leadership Drives Performance and Social Responsibility in Fintech Firms.
  Arthur William Fodouop Kouam.
  Corporate Social Responsibility and Environmental Management. March 12, 2026
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 2, Page 3019-3036, March 2026. ", "\nABSTRACT\nThis study investigates the influence of gender diversity in leadership on corporate performance and corporate social responsibility (CSR) inG1169the fast‐paced fintech sector. This industry, renowned for its innovations and disruptions, suffers from a persistent gender imbalance in leadership, which continues to pose significant challenges that hinder the industry's ability to develop a sustainable, inclusive growth model. By employing the resource‐based view and stakeholder theory, this study combines an exploration of both qualitative and quantitative data to assess the significance attributed to diversity in leadership, whether such significance is strategic or ethical in nature. Through the qualitative and quantitative methodologies of regression and thematic coding, the global sample of fintech firms suggests that firms with gender‐diverse leadership teams achieve better financial performance results than other firms. Additionally, this group demonstrates a higher level of commitment to CSR. The mediation aspect of employee engagement makes an additional and substantial contribution to this particular phase of these various relationships, as does the role of culture, mitigated by gender diversity, while also considering equity in recruitment practices. This study holds the opinion that gender diversity is a social imperative and represents a goal worth aspiring to for the wellbeing of the organization in terms of creativity, decision‐making, and the confidence of its stakeholders. By integrating gender diversity with the theory of digital finance, this research makes a valuable contribution to understanding how diverse leadership can lead to improved profitability and enhanced social responsibility. The implications of the research findings are significant for managers, human resources practitioners, policymakers, legislators, and funders interested in promoting gender equity and enhancing the long‐term sustainability and competitiveness of the fintech sector.\n"]

  March 12, 2026   doi: 10.1002/csr.70343   open full text
• Corporate ESG Integration: A Qualitative Analysis of Managerial Perceptions and Industry Variations Among Emerging Economy Firms.
  Ambili Jayachandran, Ajithakumari Vijayappan Nair Biju, Aghila Sasidharan.
  Corporate Social Responsibility and Environmental Management. March 12, 2026
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 2, Page 2759-2782, March 2026. ", "\nABSTRACT\nThe proliferation of mandatory sustainability disclosure regulations across emerging economies has catalyzed corporate adoption of environmental, social, and governance (ESG) frameworks. The current ESG literature presents conflicting empirical findings, with studies demonstrating both positive and negative effects of ESG implementation. The contradictory results stem from variations in ESG methodology, measurement approaches, and contextual factors across studies. However, in qualitative research, a significant gap in examining the contextual nuances and managerial perspectives on ESG implementation prevails. This paper decodes emerging‐economy‐firm perspectives through managers' perceptions, experiences, and insights on ESG practices of Indian firms in the context of the new BRSR (Business Responsibility and Sustainability Reporting) mandate. Our research provides a deep understanding of the “why” and “how” behind managerial viewpoints, industry‐specific differences and the inherent tension between shareholder and stakeholder priorities. Additionally, for the first time in ESG research, we present an Emerging Economy‐ ESG Implementation Framework, which looks at the implementation challenges that collectively shape ESG integration processes in emerging economies. In‐depth interviews with managerial executives reveal that banking and financial corporations outpace manufacturing firms in regulatory compliance and reporting quality. While manufacturing sector organizations prioritize environmental indicators and initiatives, they progress more slowly than their banking and financial counterparts. The overall managerial sentiment toward ESG implementation is positive; however, concerns persist regarding the need for industry‐specific refinements in disclosure regulations and unresolved cost–benefit uncertainties.\n"]

  March 12, 2026   doi: 10.1002/csr.70324   open full text
• Enhancing Corporate Sustainability Performance Through Supply Chain Low‐Carbon Transformation: A Stakeholder Theory Perspective.
  Tao Wang, Mengying Feng.
  Corporate Social Responsibility and Environmental Management. March 12, 2026
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 2, Page 2679-2704, March 2026. ", "\nABSTRACT\nSupply chain low‐carbon transformation (SCLCT) is regarded as an important strategy for corporate sustainability, but whether SCLCT can enhance corporate sustainability performance (CSP) remains unclear. To fill this research gap, this study investigates the effect of SCLCT on CSP. Grounded in stakeholder theory and organizational legitimacy theory, this study employs fixed effects models to analyze 2011–2023 panel data on Chinese A‐share listed manufacturing firms. The results demonstrate that SCLCT has a positive effect on CSP. Specifically, SCLCT improves CSP through three potential mechanisms: by reducing external transaction costs, fostering green innovation, and increasing employment opportunities. Furthermore, both supply chain concentration and media attention positively moderate the relationship between SCLCT and CSP. This study aims to provide theoretical insights and practical guidance for managers and policymakers seeking to enhance CSP through SCLCT strategies.\n"]

  March 12, 2026   doi: 10.1002/csr.70320   open full text
• Faith‐Based Insights: Exploring the Impact of Islamic Values on ESG Performance.
  Yan‐Jie Yang, Dhian Wahyuni, Qian Long Kweh, Robin Chen.
  Corporate Social Responsibility and Environmental Management. March 12, 2026
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 2, Page 2928-2948, March 2026. ", "\nABSTRACT\nWe examine how religiosity shapes firms' environmental, social, and governance (ESG) performance using a global panel of 72,240 firm‐year observations across 41 countries from 2000 to 2022. We measure religiosity using World Values Survey indicators and find that it is negatively associated with ESG performance. This relationship shifts in Muslim‐majority countries, where firms demonstrate significantly higher ESG engagement, particularly in the environmental and social pillars, whereas governance practices show no comparable improvement. The moderating effect is strongest among larger firms and those with established corporate social responsibility (CSR) structures. One plausible explanation is that institutionalized expressions of Islamic obligations, such as stewardship, public welfare, and community responsibility, translate into more visible and measurable environmental and social initiatives. In contrast, conventional governance indicators may fail to capture Shariah‐based oversight mechanisms or may be constrained by country‐specific regulatory structures. Our results remain robust across multiple alternative specifications and statistical tests. Overall, we provide systematic evidence that religious institutional contexts shape corporate sustainability behavior in a meaningful and quantifiable manner.\n"]

  March 12, 2026   doi: 10.1002/csr.70319   open full text
• Corporate Social Responsibility and Financial Performance in Europe: The Moderating Effects of Industry, Culture, and Governance.
  Veda Fatmy, Venla Haavisto, Janne Äijö.
  Corporate Social Responsibility and Environmental Management. March 12, 2026
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 2, Page 2817-2836, March 2026. ", "\nABSTRACT\nThis paper investigates the relationship between corporate social responsibility (CSR) and financial performance for European firms, and the moderating roles of industry and country‐specific factors in this relationship. Studying a sample of 2340 companies across 18 countries, we find Environmental, Social and Governance (ESG) scores to positively and significantly relate to both profitability and firm value, and that this relationship is significantly moderated by industry ESG sensitivity. Additionally, we show that firms in culturally CSR‐rewarding countries have a significantly stronger relationship between their social and financial performance. We also find that country‐level shareholder orientation positively moderates the relationship between CSR and firm performance, which is largely driven by the effects of good corporate governance on profitability and firm value. Overall, our findings suggest that policymakers need to account for country and industry‐level effects to effectively improve the link between corporate sustainability and performance.\n"]

  March 12, 2026   doi: 10.1002/csr.70315   open full text
• ESG Rating Disagreement and the Size of the Investable Universe Under ESG Consensus Rules.
  Christian Lohmann, Steffen Möllenhoff, Sebastian Lehner.
  Corporate Social Responsibility and Environmental Management. March 12, 2026
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 2, Page 2649-2664, March 2026. ", "\nABSTRACT\nUsing ESG scores of listed US companies from Refinitiv, ESG Book, MSCI, Moody's ESG, Bloomberg, and Sustainalytics for the period 2003–2022, we examine the extent of ESG rating disagreement and how it shapes the investable universe under ESG consensus rules. Pairwise correlations between ESG scores remain low and drift within tight bands over time. We introduce the max–min quantile difference as a measure of ESG rating disagreement at the company level and show that at least half of the companies receive both favorable and unfavorable ratings in the same year. ESG rating disagreement has a large impact on the size of the investable universe under ESG consensus rules. If only two providers are required to rate a company above the median, around two‐thirds of the candidates are eliminated. Whereas, if unanimity is required for all six ratings, barely 10% of the listed US companies form the investable universe.\n"]

  March 12, 2026   doi: 10.1002/csr.70313   open full text
• Corporate Sustainability Performance and Fraud Risk Management in Nigeria's Extractive Sector: The Moderating Role of Ownership Structure in an Evolving Environmental Policy Landscape.
  Israel Akinbode Owolabi, Michael Odei Erdiaw‐Kwasie, Emmanuel Tenakwah, Matthew Abunyewah.
  Corporate Social Responsibility and Environmental Management. March 12, 2026
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 2, Page 2906-2927, March 2026. ", "\nABSTRACT\nUsing the environmental quality cost management model, this study examines how fraud risk management (FRM) influences corporate sustainability performance (CSP) and how ownership structures moderate it. The study uses artificial neural networks (ANN) and logistic regression models to test two hypotheses. H1 demonstrates that the prevention and appraisal capabilities embedded in FRM can enhance CSP by suppressing external failures, utilising leakage‐free stratified validation, and incorporating complementary learner systems. In H1, artificial neural networks outperform Logistic Regression, which indicates non‐linear control–outcome relationships (ANN: accuracy 0.942, AUC 0.972, precision 0.944, recall 0.912, F1 0.927; Logistic: accuracy 0.869, AUC 0.932, precision 0.861, recall 0.808, F1 0.834). Using state‐owned/JV and indigenous ownership structures, H2 examines the moderating effects on FRM and CSP (ANN: accuracy 0.93, AUC 0.975, precision 0.923, recall 0.940, F1 0.931; Logistic: accuracy 0.92, AUC 0.973, precision 0.917, recall 0.933, F1 0.919). Results suggest that ownership structure can moderate the relationship by strengthening agency (incentive alignment), legitimacy and disclosure (stakeholder and institutional), and capability deployment (resource‐based view). It is most reliable to achieve sustainability gains by embedding FRM into governance routines and disclosures, calibrated to ownership ethics and local content obligations. Further implications of these findings are presented in the study.\n"]

  March 12, 2026   doi: 10.1002/csr.70312   open full text
• Proactive Environmental Strategy and Green Brand Positioning: Implications for Sustainable Development and Firm Performance in B2B Markets.
  Haozhe Ma, Arnaldo Coelho, Célia Santos.
  Corporate Social Responsibility and Environmental Management. March 12, 2026
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 2, Page 2887-2905, March 2026. ", "\nABSTRACT\nThis study investigates how proactive environmental strategy, operationalized through company environmental strategy (CES) and green marketing strategy (GMS), shapes green brand competitiveness (GBC) and new green product success (NGPS) via green brand positioning (GBP). Drawing on signaling theory, we explain how internal commitments and external messaging jointly influence credibility in B2B markets. We conducted a quantitative analysis using cross‐sectional survey data from 303 Chinese firms, with two respondents per company. Structural equation modeling (SEM) was employed to test the hypothesized relationships, including the latent interaction between CES and GMS. Results show that proactive environmental strategies indirectly enhance GBP, which in turn drives GBC and NGPS. The interaction between CES and GMS is significant, highlighting the importance of aligning internal initiatives with external communication for effective signaling in B2B contexts. This paper advances signaling theory in sustainability research by extending it to B2B branding. It contributes novel insights into how the interplay of CES and GMS influences brand positioning and outcomes. Unlike prior studies emphasizing B2C settings, we highlight the distinctive signaling mechanisms in B2B markets and their implications.\n"]

  March 12, 2026   doi: 10.1002/csr.70310   open full text
• TCFD Compliance and Decarbonization Practices: Evidence From Taiwan's Financial Institutions.
  Ching‐Yuan Hsiao, Yung‐Ming Shiu.
  Corporate Social Responsibility and Environmental Management. March 12, 2026
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 2, Page 2737-2758, March 2026. ", "\nABSTRACT\nUsing Taiwan's unique Task Force on Climate‐Related Financial Disclosures (TCFD) compliance dataset on 80 financial institutions compiled based on a content analysis methodology, we find that financial firms' extent of decarbonization practices positively affects TCFD compliance, suggesting that firms with more substantive decarbonization commitments provide more robust climate‐related financial disclosures, effectively articulating their efforts and commitments to stakeholders. Moreover, enhanced TCFD compliance positively influences firms' decarbonization practices in terms of Science Based Targets initiative (SBTi) participation, Scope 3 emissions disclosure, and reduced Scope 1 and 2 emissions intensity. We attribute the positive relationship between TCFD compliance and decarbonization practices to heightened stakeholder scrutiny under Taiwan's mandatory disclosure regime. By increasing public awareness of firms' disclosure and decarbonization practices, TCFD compliance is likely to be a genuine indicator of decarbonization commitments. Our findings offer insights for other emerging markets considering the adoption of mandatory climate‐related financial disclosure.\n"]

  March 12, 2026   doi: 10.1002/csr.70308   open full text
• The Effect of Corporate Social Responsibility on Cost Stickiness in Companies Listed on Vietnam Stock Market.
  Nguyen Thi Phuong Hong, Nguyen Thuy Trang.
  Corporate Social Responsibility and Environmental Management. March 12, 2026
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 2, Page 1573-1593, March 2026. ", "\nABSTRACT\nThe objective of this study is to explore the relationship between corporate social responsibility (CSR) and cost stickiness in selling, general, and administrative (SG&A) expenses of companies listed on the Vietnamese stock market. The research results demonstrate that CSR contributes to a higher degree of cost stickiness in SG&A expenses when sales revenue changes. Moreover, economic CSR further contributes to increasing cost stickiness. In this study, CSR is measured based on the 2016 Global Reporting Initiative (GRI) standards. The authors used balanced data collected from 356 listed companies in the Vietnam stock market over 3 years from 2020 to 2022. We compared three models, including Pooled OLS, fixed effects model (FEM), and random effects model (REM), to identify the most suitable model. The research findings also indicate that despite economic challenges during the 2020–2022 period, Vietnamese firms maintained or continued to invest in CSR, as it is considered essential and not easily adjustable. This results in greater cost stickiness, as SG&A expenses are more difficult to reduce when revenue declines than to increase during revenue growth. The study provides immediate and forward‐looking recommendations to further examine the impacts of this issue, thereby supporting companies in implementing CSR commitments while ensuring reasonable cost flexibility and minimizing potential conflicts between short‐term interests and long‐term sustainable development objectives.\n"]

  March 12, 2026   doi: 10.1002/csr.70236   open full text
• Linking Industry 4.0 Adoption and Eco‐Innovation to Green Firm Performance: The Role of Servitization and Absorptive Capability Across Industry Types.
  Wei Xu, Ka Yin Chau, Yu‐Te Tu, Khurshid Khudoykulov.
  Corporate Social Responsibility and Environmental Management. March 12, 2026
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 2, Page 2665-2678, March 2026. ", "\nABSTRACT\nThis research examines the impact of green servitization, Industry 4.0 adoption, absorptive capacity and eco‐innovation capability on green firm performance in the Chinese manufacturing sector, a crucial yet underexplored context due to its significant environmental influence because of rapid industrialization. The data was collected from 450 mid to senior‐level managers in Chinese manufacturing firms, and it was analyzed using partial least squares structural equation modeling (PLS‐SEM). The outcomes show that both green servitization and digital transformation positively impacted eco‐innovation and absorptive capabilities, significantly improving green firm performance. Eco‐innovation capability emerged as a stronger mediator than absorptive capacity, and the interconnection between green servitization and Industry 4.0 shows a novel integration of digital and green strategies that extend dynamic capabilities theory. However, the moderating role of industry type was insignificant; high‐tech firms showed greater capability development. The research contributed by examining a moderated mediation model that connects green servitization, digital transformation, and sustainability outcomes in an emerging economy, offering actionable insights for firms and policy makers for achieving competitive and sustainable performance through integrated environmental and technological strategies.\n"]

  March 12, 2026   doi: 10.1002/csr.70300   open full text
• ESG Performance and Corporate Financing: An Analysis From the Perspective of Substitution Effect.
  Huanmin Yan, Minger Tian, Xiaoming Lei, Xiaoning Li.
  Corporate Social Responsibility and Environmental Management. March 12, 2026
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 2, Page 2510-2526, March 2026. ", "\nABSTRACT\nWe examine the impact of environmental, social, and governance (ESG) performance on corporate short‐term financing structure, with particular focus on trade credit and bank loans. Using 28,785 firm‐year observations from all A‐Share listed companies in China between 2009 and 2020, we find that superior ESG performance reduces financing costs. Based on the pecking order theory, we find that such companies tend to rely more on trade credit, highlighting a substitution effect between trade credit and bank loans. This substitution effect is more pronounced for companies that face higher financing constraints, possess stronger competitive advantages, are relatively smaller in size, and operate in regions subject to stringent environmental regulations. A further examination of bank loans reveals that trade credit mainly substitutes for short‐term loans, with no significant effect on long‐term loans. Additionally, such companies benefit from bank loans at lower cost. The results remain robust after addressing concerns related to alternative measurements of key variables, endogeneity problems, and special samples. Overall, this research advances our understanding of ESG performance as a determinant of financing structure helps policymakers establish a holistic framework to improve corporate ESG performance.\n"]

  March 12, 2026   doi: 10.1002/csr.70298   open full text
• Intersections Between Digital Innovation and Corporate Social Responsibility: Evidence From Listed Electronics Companies in Taiwan.
  Po‐Sheng Yang, Jin‐Li Hu.
  Corporate Social Responsibility and Environmental Management. March 12, 2026
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 2, Page 2705-2736, March 2026. ", "\nABSTRACT\nThis research sets up an integrated multi‐theoretical framework, positioning digital transformation as a key driver in developing firms' dynamic capabilities. It investigates whether digital transformation accelerates information disclosure, facilitates the sustainable governance implementation, and ultimately enhances expected business performance. After employing Python‐based web crawler technology to retrieve corporate annual reports from the TES Market Observation Post System (MOPS), the study uses text‐mining methods to extract relevant terms associated with digital transformation. These terms are standardized and converted into indicators representing the degree of digital transformation. The results of panel data analysis encourage companies to dedicate more efforts to reduction initiatives, as investments in green environmental management improve financial performance. Moreover, enhancing digital transformation technologies strengthens the relationship between environmental and financial outcomes. These findings imply that businesses should invest more in digital transformation in order to improve sustainable development and corporate financial performance.\n"]

  March 12, 2026   doi: 10.1002/csr.70295   open full text
• The Role of Social Media in Exposing Greenwashing: Consumer Sentiments and Discussions.
  Mitra Salimi, Francesco Tuscolano, Outi Niininen, Outi Uusitalo.
  Corporate Social Responsibility and Environmental Management. March 12, 2026
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 2, Page 2360-2383, March 2026. ", "\nABSTRACT\nThis study examines consumer responses to greenwashing on social media, with a focus on X (formerly Twitter), where exaggerated or deceptive environmental claims are subject to heightened public scrutiny. As sustainability becomes a pressing concern, consumers are increasingly holding companies accountable for their environmental messaging. Using topic modeling, content analysis, and sentiment analysis on a large dataset of tweets containing the hashtag #greenwashing, this study reveals how consumers respond emotionally and discursively to such claims. The findings reveal widespread skepticism, with fear and sadness emerging as dominant emotions. Consumers actively seek accountability, share information, and demand corrective action, positioning X as both a site of public learning and a platform for digital activism. These findings have implications for companies seeking to credibly communicate sustainability commitments and underscore the importance of transparency in green marketing strategies.\n"]

  March 12, 2026   doi: 10.1002/csr.70294   open full text
• ESG Initiatives and Firm Efficiency: The Moderating Role of Board Gender Diversity in the Pharmaceutical and Biotechnology Industry.
  Wen‐Min Lu, Qian Long Kweh, Irene Wei Kiong Ting, Jawad Asif, Thu Huong Tran.
  Corporate Social Responsibility and Environmental Management. March 12, 2026
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 2, Page 2465-2488, March 2026. ", "\nABSTRACT\nThis study examines the relationship between environmental, social, and governance (ESG) initiatives and firm efficiency, which is assessed through two dimensions: innovation efficiency and eco‐efficiency. ESG performance is decomposed into its three pillars; namely, ESG, and board gender diversity is introduced as a moderating variable. Using social network analysis and panel data from pharmaceutical and biotechnology firms across America, Europe, and Asia from 2017 to 2023, this study explores interfirm linkages and governance dynamics within four subindustries. Findings reveal that the social pillar positively influences eco‐efficiency, indicating that firms emphasizing employee welfare, community engagement, and customer responsibility achieve a stronger economic‐environmental balance. Conversely, the governance pillar is negatively associated with eco‐efficiency, suggesting that higher compliance and monitoring costs may constrain operational sustainability. Although female directors play a vital role in shaping organizational outcomes, their moderating effect is significant only in the ESG‐innovation efficiency relationship, where they help mitigate the negative effects of ESG initiatives on innovation efficiency. However, board gender diversity does not moderate the relationship between ESG pillars and eco‐efficiency, implying its greater influence on strategic innovation than on operational outcomes. Overall, ESG initiatives and gender‐diverse boards are essential for fostering innovation, eco‐efficiency, and sustainable growth in the P&B sectors.\n"]

  March 12, 2026   doi: 10.1002/csr.70293   open full text
• Plugged in and Powered up: Digital Transformation and Ambidextrous Innovation in Green Supply Chains.
  Hui Zhang, Tejas Shah, Usman Ghani, Waqas Khan, Aman Ullah, Tek Yew Lew.
  Corporate Social Responsibility and Environmental Management. March 12, 2026
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 2, Page 2448-2464, March 2026. ", "\nABSTRACT\nThis study highlights the role of digital tools in digital transformation and digital supply chain performance using two types of innovation, that is, exploratory and exploitative. It also determines the moderating aspect of data‐driven supply chain. The sample was obtained in three stages and time‐lagged based on 364 manufacturing companies in the UAE. The results reveal that digital tools have a positive influence on digital transformation, which consequently promotes exploratory and exploitative innovation to a large extent. These inventions were discovered to mediate the relationship between digital transformation and supply chain performance positively. Additionally, it was demonstrated that data‐driven supply chains had a moderating effect on the connection between exploratory innovation and supply chain performance. The research is consistent with the technology‐organization‐environment and diffusion of innovation paradigms, providing the framework for new technologies' adoption into the industrial environment. It implies that the use of digital tools and data‐driven practices can help manufacturers become more efficient in their operations, become more innovative and more competitive in the global marketplace, which is rapidly changing.\n"]

  March 12, 2026   doi: 10.1002/csr.70291   open full text
• Circular Economy Implementation Through AI Adoption, CSR and Green Finance: The Mediating Role of Green Product Innovation and Green Supply Chain.
  Jianhao Zhao, Wided Ragmoun, Ziguang Dong, Muhammad Atif Nawaz, Abdisamat Sattarov.
  Corporate Social Responsibility and Environmental Management. March 12, 2026
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 2, Page 2432-2447, March 2026. ", "\nABSTRACT\nThis paper explores the motivations for the adoption of the circular economy in the Chinese manufacturing business within a holistic framework of technological, financial, social and institutional aspects. Specifically, the paper examines the effect of the adoption of artificial intelligence, green finance and corporate social responsibility practices mediated by the implementation of the circular economy with green product innovation and green supply chain management as the mediating variables and regulatory pressure as a mediator. On a sample population of 479 managers from electronics, automotive and textile companies, partial least squares structural equation modelling (PLS‐SEM) was used to sample and analyse the sampled population. The results suggest that the application of artificial intelligence, green financial practices and CSR practices has direct strong implications for the outcomes of the circular economy and an indirect outcome regarding performance in measures of product innovation and supply chain practices. In addition, regulatory pressure affects the implementation of the circular economy directly and positively but also plays a role in enabling the organisational driving forces to produce sustainable results. The findings imply that the combination of technological potential, funding and social responsibility, along with strong regulatory enforcement, is crucial to the realisation of the circular transformation of resource‐intensive sectors. The study is a contribution to theory because it combines the perspectives of the technology–organisation–environment framework, the Resource‐Based View, stakeholder theory and institutional theory, while offering practical knowledge to managers and policy makers interested in speeding up sustainability transitions in emerging economies.\n"]

  March 12, 2026   doi: 10.1002/csr.70289   open full text
• Saving the Planet, Saving the Team, and Shouting Down the Messenger: The Relationships Among Narcissism Subtypes and Misreporting of Emissions.
  Eric N. Johnson, Matthias Sohn.
  Corporate Social Responsibility and Environmental Management. March 12, 2026
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 2, Page 2413-2431, March 2026. ", "\nABSTRACT\nThis study examines how three subtypes of narcissism—communal, antagonistic, and collective—relate to sustainability team members' willingness to misreport greenhouse gas (GHG) emissions. Using survey‐based online experiments with experienced professionals from the United States and United Kingdom, we assess whether narcissistic traits predict compliance with a superior's request to manipulate GHG emission figures. Results show that all three narcissism types are positively associated with misreporting intentions, but through distinct motivations: communal narcissists seek social recognition, antagonistic narcissists act out of revenge, and collective narcissists aim to protect the sustainability team's reputation. These findings highlight that not all narcissistic tendencies manifest through overt egotism; some may appear altruistic or group‐oriented while still leading to unethical behavior. Our results contribute to research on GHG disclosure quality by focusing on individual‐level psychological antecedents and offer practical insights into personnel selection and the unintended consequences of recognition‐based incentives in sustainability reporting contexts.\n"]

  March 12, 2026   doi: 10.1002/csr.70288   open full text
• CSR Under Fire: Can Corporate Responsibility Defuse Consumer Anger Over Product Failures in Controversial and Uncontroversial Industries?
  Eun‐Mi Lee, Irenna Elizabeth.
  Corporate Social Responsibility and Environmental Management. March 12, 2026
  ["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 2, Page 2347-2359, March 2026. ", "\nABSTRACT\nThis study explores how corporate social responsibility (CSR) can reduce consumers' vindictive behavior following product failures, comparing its effects in controversial (tobacco) and non‐controversial (healthcare) industries. We surveyed 591 Indonesian consumers—287 evaluating tobacco companies and 304 healthcare companies. The findings show that when consumers see product failures as stable, they are more likely to act vindictively. Society‐serving CSR motivates consumers to engage with CSR activities and increases their willingness to purchase. CSR engagement builds consumer gratitude, which in turn lessens vindictive behavior and boosts purchase intentions. These effects differ across industries. Our findings suggest that CSR can buffer companies against negative reactions after product failures, and that tailoring CSR strategies to the specific industry context helps manage reputational risks.\n"]

  March 12, 2026   doi: 10.1002/csr.70287   open full text
• Sustainable Development and Competitive Advantages – Utilizing Matching to Overcome Sample Selection Bias.
  Mei‐Jane Teng, Shih‐Ying Wu.
  Corporate Social Responsibility and Environmental Management. October 19, 2017
  This study investigates whether a firm can enhance its competitive advantages in intangible assets and financial performance by voluntarily obtaining the certification of environmental management system ISO 14001. Previous studies find mixed evidence for the effect of ISO 14001 certification on firm performance partly owing to sample selection bias. To overcome this bias, we utilize propensity score matching to find non‐certified firms that are comparable to certified firms. The evidence from our matching method suggests that ISO 14001 certified firms have higher values of intangible assets than non‐certified firms. Our study thus suggests that stakeholder engagement in firms' environmental management can be beneficial not only to the public, but also to shareholders. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment

  October 19, 2017   doi: 10.1002/csr.1462   open full text
• Determinants of Corporate Climate Change Disclosure for European Firms.
  Grigoris Giannarakis, Eleni Zafeiriou, Garyfallos Arabatzis, Xanthi Partalidou.
  Corporate Social Responsibility and Environmental Management. October 12, 2017
  This study identifies the determinants of climate change disclosure under the prism of sustainable development in European context. The selected variables involve environmental performance, ownership structure, and verification of climate change initiatives. Cross‐sectional data derived from the Bloomberg terminal of the European 500 index concerning 215 firms in the year 2014 are employed. The novelty of the present study stands on the use of proxies for climate change disclosure by adopting the Climate Performance Leadership Index (CPLI). The results reveal that better environmental performance positively affects the level of climate change disclosure. In addition, governmental ownership and independent verification of environmental data determine climate change disclosure. Thus, climate change disclosure is thought to be an effective managerial tool for shareholders and stakeholders to superintend corporate management limiting information asymmetry level; furthermore, higher environmental performers prefer actual climate change disclosure providing a plausible signal. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment

  October 12, 2017   doi: 10.1002/csr.1461   open full text
• Corporate Social Responsibility as Stakeholder Engagement: Firm–NGO Collaboration in Sweden.
  Enrico Fontana.
  Corporate Social Responsibility and Environmental Management. September 28, 2017
  This paper investigates the process of stakeholder collaboration between firms and non‐governmental organizations (NGOs) in Sweden. Collaboration is increasing in importance for corporate social responsibility (CSR); however, the literature does not adequately address how firms and NGOs begin and advance their relationships. This paper focuses on one fashion retailer and four NGOs in Sweden, implementing a resource‐based view to better understand CSR. These NGOs support the firm's CSR toward asylum applicants and low‐income individuals. This study makes three contributions to the CSR literature. First, it finds that the firm and NGOs select each other based on their resources, but for different reasons. Second, it demonstrates that NGOs adjust to corporate demands, but whether this hampers mission integrity depends on the balance between current and future potential for resource acquisition. Finally, it shows the influence of the Swedish context on CSR, arguing that public opinion can be shifted through policy making. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment

  September 28, 2017   doi: 10.1002/csr.1463   open full text
• Effectiveness of CSR Advertising: The Role of Reputation, Consumer Attributions, and Emotions.
  María Mar García‐De los Salmones, Andrea Perez.
  Corporate Social Responsibility and Environmental Management. September 28, 2017
  Despite companies' wishes to publicise their corporate social responsibility (CSR) activities, communication remains a challenge. This research study tries to contribute to the literature, analysing the antecedents and consequences of attitude towards a CSR advertisement in the financial sector. Specifically, we designed a causal model, which included the prior ethical reputation, the range of possible attributions, and the mix of emotions provoked by the advertisement. We surveyed 225 adults in Spain who evaluated a fictitious advertisement for companies of different ethical reputations, conveying a philanthropic cause. As a result, it was observed that the advertisement generated a mix of intrinsic and extrinsic attributions and a mix of positive and negative emotions, and the prior ethical reputation of the company was a key antecedent of the effectiveness of the communication. Furthermore, a good attitude towards the advertisement has rewards, in terms of improvement of attitudes towards the brand and behavioural intentions. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment

  September 28, 2017   doi: 10.1002/csr.1453   open full text
• Diversity of Board of Directors and Environmental Social Governance: Evidence from Italian Listed Companies.
  Nicola Cucari, Salvatore Esposito De Falco, Beatrice Orlando.
  Corporate Social Responsibility and Environmental Management. September 14, 2017
  This study investigates the association between environmental, social, and governance (ESG) disclosure and diversity of the board of directors (BoD) in Italian listed companies. Diversity of BoD in terms of gender diversity, CSR committees, board average, and independent directors are examined as to their influence on voluntary ESG disclosure. This rating is highly relevant to managers and investors considering ESG issues in their decision‐making process. The factors that drive or hinder ESG disclosure are gaining importance. Despite the relevance of the topic, in Italy there is a scarce amount of literature regarding diversity in the BoD. The data set includes ESG data for more than 54 Italian companies for the period 2011–2014. The results indicate that firm's CSR disclosure is associated with independent director and committee CSR. In addition, women on BoDs is negatively correlated while the age of the board is not significant. Based on this study, shareholders and policymakers will have a deeper knowledge on the significant roles that board diversity is playing as a determinant of ESG disclosure. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment

  September 14, 2017   doi: 10.1002/csr.1452   open full text
• Analysis of Corporate Social Responsibility in Spanish Agribusiness and Its Influence on Innovation and Performance.
  Antonio Juan Briones Peñalver, Juan Andrés Bernal Conesa, Carmen Nieves Nieto.
  Corporate Social Responsibility and Environmental Management. August 30, 2017
  In this paper, a model of structural equations is proposed to analyze the relationship between the actions of corporate social responsibility (CSR) and its influence on innovation and cooperation in agribusiness sector located in Murcia, Spain. These companies have always been characterized by an innovative and cooperative spirit to meet the demands of their customers. The proposed model shows the relationship between cooperation and innovation and their influence on economic performance. Moreover, the model suggests, first that innovation partially mediates the relationship between cooperation and performance and second that cooperation partially mediates the relationship between CSR and innovation. Insiders (employees, partners, and managers) and external agents (suppliers and society) and its association with the strategy of innovation and cooperation and the various measures and economic outcomes associated with CSR are also studied. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment

  August 30, 2017   doi: 10.1002/csr.1448   open full text
• Factors Affecting Purchase Intention and Social Media Publicity of Green Products: The Mediating Role of Concern for Consequences.
  Muhammad Mohsin Zahid, Bakhtiar Ali, Muhammad Shakil Ahmad, Ramayah Thurasamy, Naila Amin.
  Corporate Social Responsibility and Environmental Management. August 25, 2017
  The emerging concern for the environment, particularly in consumer products, has grabbed the attention of both practitioners and academics equally. With the aid of new communication tools such as social media, the concern for the environment has been widely shared. The motivation behind consumer behaviour towards environmentally friendly green products is different compared to general non‐green products. The present study explored the factors that determine the purchase intention of green products and publicity on social media. The mediating role of concern for consequences and the moderating role of economic factors was also analysed. A total of 347 consumers were sampled in the present study by means of systematic sampling from cosmetic stores. Structural equation modelling using SmartPLS 3 software was employed to analyse the data of the present study. Notably, the mediating role of concern for consequences and economic factor are supported. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment

  August 25, 2017   doi: 10.1002/csr.1450   open full text
• Product Stewardship Strategy: A Study of Indian Firms.
  Kumar Verma Bhupendra, Shirish Sangle.
  Corporate Social Responsibility and Environmental Management. August 25, 2017
  Product stewardship strategy (PSS) implementation creates ‘differentiation’ advantage for a firm. This paper presents a definition and measure of PSS. Based on an empirical analysis of 60 Indian firms known for their corporate citizenship behavior, it presents important features of PSS in a developing country like India. Results show that the firms are focusing on known, salient, and powerful stakeholders to run their existing business and are relatively less proactive in identifying new sets of stakeholders who might be critical in unknown circumstances. Firms are collaborating with upstream and downstream supply chain partners to design eco‐efficient products, and promoting their transformation toward sustainability with effective marketing and advertising campaigns. The firms are relatively more responsive than transparent so that they can balance the interests of all stakeholders. However, the firms are lagging in their commitment to go beyond regulatory norms. Further, the paper discusses some important managerial implications. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment

  August 25, 2017   doi: 10.1002/csr.1444   open full text
• Corporate Sustainability Performance and Assurance on Sustainability Reports: Diffusion of Accounting Practices in the Realm of Sustainable Development.
  Geert Braam, Roy Peeters.
  Corporate Social Responsibility and Environmental Management. August 25, 2017
  In response to investors and other stakeholders questioning the credibility of the performance information displayed in sustainability reports, companies increasingly have their sustainability reports voluntarily assured by an independent third party. However, voluntary third‐party assurance on sustainability reports (SA) may vary considerably in terms of the choice of the assurance provider as well as the scope and level of assurance. In this study, the relationship between corporate sustainability performance (CSP) and choices related to SA is explored. Using a panel data set of 4686 listed companies (from 21 European and North American countries) during the period 2009–2014, the results indicate that companies with a superior CSP are more likely to employ third parties to provide assurance on their sustainability reports than companies with an inferior sustainability performance. For companies that employ third parties to provide assurance, we also find that, among the companies headquartered in the more shareholder‐oriented countries, CSP plays a significant role in explaining variation in the choice of the assurance provider, while predominantly in the more stakeholder‐oriented countries, companies with a good CSP are more likely to choose a broader assurance scope than companies with a poor CSP. The results support the notion that companies with a superior CSP make different choices related to SA than companies with an inferior CSP. The results also indicate that country‐specific characteristics are important for understanding the variation in choices related to SA. We discuss the findings and their implications. © 2017 The Authors. Corporate Social Responsibility and Environmental Management published by ERP Environment and John Wiley & Sons Ltd.

  August 25, 2017   doi: 10.1002/csr.1447   open full text
• How Institutional Investors on Boards Impact on Stakeholder Engagement and Corporate Social Responsibility Reporting.
  Emma García‐Meca, María Consuelo Pucheta‐Martínez.
  Corporate Social Responsibility and Environmental Management. August 25, 2017
  Institutional investors are relevant dominant owners with a very high representation on the boards of European firms. Despite their prevalence, research on the role of institutional directors and their impact on firm disclosure policy is scarce. We examine the association between institutional directors and corporate social responsibility (CSR) reporting, distinguishing between pressure‐sensitive (e.g. banks) and pressure‐resistant directors (e.g. funds). We find that institutional directors show different incentives and conflicts of interests towards increasing CSR reporting. Specifically, we note that directors representing banks are likely to promote additional information about the firm's environmental and social commitments in order to lower the risk faced by lenders, minimise the probability of default, and maintain their prestige and professional reputation. On the other hand, directors representing fund institutions overweight short‐term earnings potential, which decreases their incentives to improve a firm's CSR reporting. Our findings confirm the importance of institutional investors on CSR reporting policy of firms. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment

  August 25, 2017   doi: 10.1002/csr.1451   open full text
• Green Innovation Strategy and Green Innovation: The Roles of Green Creativity and Green Organizational Identity.
  Wenhao Song, Hongyan Yu.
  Corporate Social Responsibility and Environmental Management. August 17, 2017
  Modern corporations are faced with many environmental challenges and pressures. Managers of firms have realized that green innovation is an important factor in sustainable development and that it can offer a competitive advantage. This study uses organizational identity and organizational creativity theory to create a theoretical framework for understanding green innovation strategy. The results indicated that green innovation strategy positively influences both green organizational identity and green creativity. Positive relationships are found between green organizational identity and green creativity, and green creativity positively affects green innovation. In addition, we find that green organizational identity partially mediates the relationship between green innovation strategy and green creativity. We also find that green organizational identity fully mediates the relationship between green innovation strategy and green innovation, which means that green innovation strategy does not directly influence green innovation but indirectly stimulates such innovation via green organizational identity. These results suggest that managers should seek to enhance their organizations' sense of green identity and to encourage green creativity, as this will enhance their firm's capability of sustainable development. The theoretical and practical implications of these findings are also discussed. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment

  August 17, 2017   doi: 10.1002/csr.1445   open full text
• Financial Auditor and Sustainability Reporting: Does it matter?
  Belen Fernandez‐Feijoo, Silvia Romero, Silvia Ruiz.
  Corporate Social Responsibility and Environmental Management. August 15, 2017
  The objective of this paper is to investigate the yet‐to‐develop assurance market, its links with the mature auditing market, and the role that the Big4 auditing firms (KPMG, EY, PwC, and Deloitte) play in the former. We use data submitted to the Global Reporting Initiative by companies in 18 countries, for the years 2011–2013, in order to obtain a global overview that allows generalization of the results. We find higher levels of disclosure and increased credibility of sustainability reports (SRs) when the financial auditor is a Big4. Companies audited by a Big4 are more likely to assure the SR than those audited by a non‐Big4. Our paper confirms the connection between financial auditor and assurer of SR provider in an international setting: the choice of a Big4 as a financial auditor is a driver for the choice of a Big4 as an assurer provider, suggesting a potential competitive advantage. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment

  August 15, 2017   doi: 10.1002/csr.1449   open full text
• The Impact of Corporate Social Responsibility on Consumer Preference: A Structural Equation Analysis.
  Flavio Boccia, Pasquale Sarnacchiaro.
  Corporate Social Responsibility and Environmental Management. August 09, 2017
  Nowadays, environmental and social problems are very important for modern consumers and firms, which cannot operate only in accordance with the logic of profit. In this paper, by administering a questionnaire to consumers, we have tried to assess the impact of the solidarity of responsible initiatives on consumer preferences: the conclusions are also a matter for thought for further discussion. The investigation was conducted through a sample size survey. The analysis was carried out considering a representative sample of more than 300 families, selected on a functional relation to the objectives of the work in one of the most important and representative Italian cities. This study has two main aims: to investigate consumer preferences regarding responsible initiatives of a company; and to develop and validate a structural equation model, in order to formalize the origins of behaviours regarding consumer preferences towards responsible initiatives and detect the drivers of their purchase. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment

  August 09, 2017   doi: 10.1002/csr.1446   open full text
• Employee‐Driven Sustainability Performance Assessment in Public Organisations.
  Vera Coutinho, Ana Rita Domingues, Sandra Caeiro, Marco Painho, Paula Antunes, Rui Santos, Nuno Videira, Richard M. Walker, Donald Huisingh, Tomás B. Ramos.
  Corporate Social Responsibility and Environmental Management. July 29, 2017
  Organisations are increasingly adopting sustainability performance assessment tools. However, these formal organisational sustainability assessments are typically managed and prepared by technical staff. There is a lack of research on approaches that enable a stakeholder‐driven performance assessment. This paper develops a framework of informal/complementary stakeholder‐driven sustainability performance assessment, from the perspective of employee voluntary collaboration. The framework composes a checklist of questions covering the main sustainability domains: perceptions, individual practices, and voluntary monitoring indicators. In an exploratory case study in a public organisation, the checklist was evaluated by employees in a participatory workshop. The evaluation criteria of understanding and usefulness were rated more positively than reliability. This paper shows a novel way of integrating employee inputs for informal sustainability assessment and supports the importance of empowering public organisations, thereby increasing their understanding of sustainability management frameworks. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment

  July 29, 2017   doi: 10.1002/csr.1438   open full text
• The Concept of Value for CSR: A Debate Drawn from Italian Classical Accounting.
  Massimo Costa, Patrizia Torrecchia.
  Corporate Social Responsibility and Environmental Management. July 22, 2017
  This paper underlines the importance of the concept of value for corporate social responsibility (CSR) and then explores it beyond economics, looking for its social and philosophical roots. Considering the most recent literature on the matter, the dilemma between a non‐monetary, multi‐variable conception and a monetary, one‐variable conception is set. To obtain the origins of the meaning for this basic concept in CSR, Italian literature regarding ‘value in accounting’ is explored. The main result from this first survey is the existence of a ‘chain’ from the highest conception of value (philosophical, ethical), to the most practical conception (accounting techniques of measurement). By this first approach, some provisional normative clauses are then deduced, in a ‘problem‐setting attitude’ to be tested by means of further research on the topic, exploring other literature and building a new general paradigm to finally provide a commonly shared measure for social value. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment

  July 22, 2017   doi: 10.1002/csr.1443   open full text
• How Does Entrepreneurial and International Orientation Influence SMEs' Commitment to Sustainable Development? Empirical Evidence from Spain and Mexico.
  Silvia Ayuso, Francisco Ernesto Navarrete‐Báez.
  Corporate Social Responsibility and Environmental Management. July 22, 2017
  This paper aims to shed light on the relationship between the entrepreneurial behaviour of small and medium‐sized enterprises (SMEs) and their commitment to sustainable development (SD). In order to analyse the determinants of SD engagement at the organisational level, we draw on the resource‐based view of the firm and examine specifically the effects of entrepreneurial orientation and internationalisation, using survey data from Spanish and Mexican SMEs. Our results reveal that entrepreneurial orientation is positively associated with SD engagement, particularly regarding the environment, human resources, and community involvement. However, we could only observe a positive effect of SME internationalisation on SD engagement in Mexican but not in Spanish firms, suggesting that this effect is context‐dependent and related to institutional pressures. We discuss the implications of these findings for scholars and practitioners. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment

  July 22, 2017   doi: 10.1002/csr.1441   open full text
• SA 8000 as a Tool for a Sustainable Development Strategy.
  Gilberto Santos, Federica Murmura, Laura Bravi.
  Corporate Social Responsibility and Environmental Management. July 21, 2017
  In today's global markets, issues related to environmental sustainability, ethics, working environment conditions and safety, stakeholders' relations and the protection of workers' rights have greater importance on business performances. For this reason, the aim of this research is to analyze the concept of corporate social responsibility, investigating the perception of Italian companies about Social Accountability 8000, a voluntary International Standard used as a tool to certify companies' commitment on social aspects. The survey began September 15, 2016 and answers were accepted until November 15, 2016. Two hundred twenty‐one Italian SA8000 certified companies participated to the survey reaching a response rate of 20.4%. Using a questionnaire submitted to certified companies, the main reasons which have driven companies to certification have been investigated, highlighting that the motivations which drive companies to be certified are both of an internal and external type: an improved image is the first, followed by the willingness to have a better working environment. Among the experienced benefits resulted from the study there are ‘reduction of labor conflicts’ and ‘achievement of a competitive advantage over competitors’, while limitations seem to be scarcely perceived and are defined especially by the lack of staff and management training. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment

  July 21, 2017   doi: 10.1002/csr.1442   open full text
• Researching Corporate Social Responsibility in the Middle East: The Current State and Future Directions.
  Ahmed Al‐Abdin, Taposh Roy, John D. Nicholson.
  Corporate Social Responsibility and Environmental Management. July 21, 2017
  Corporate social responsibility (CSR) has the potential to yield economic and social value in the Middle East (ME), especially given the current high environmental flux in the region. Although much scholarly attention has been paid to CSR issues, a key question remains about how to operate responsibly in the ME, particularly since institutional environments and stakeholders' needs vary across ME states. The purpose of this paper is to provide a systematic review of the current state of CSR in the ME. We identify 38 papers that are most pertinent to CSR in the ME and examine the main theoretical frameworks, methodologies, trajectories for further conceptual development, gaps where new research pathways need to be created, and also future research questions. From this systematic review, we reveal how attention to CSR in the ME is slowly gaining traction. A snapshot of the gaps identified include collaboration between business and non‐governmental organisations (NGOs), the impact of stakeholders and institutions on CSR, the impact of political and economic crisis on CSR, and the influence of individualistic characteristics shaping managers' CSR behaviour. In addition to such gaps, we present an agenda for future research. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment

  July 21, 2017   doi: 10.1002/csr.1439   open full text
• The Impact of Investments in Pollution Reduction on Shareholder Wealth: Evidence from Taiwanese Manufacturing Companies.
  She‐Chih Chiu, Hsuan‐Chu Lin, Chuan‐San Wang.
  Corporate Social Responsibility and Environmental Management. July 04, 2017
  This paper investigates the economic benefit of corporate pollution reduction expenditures and the value relevance of the Global Reporting Initiative (GRI) report. It utilizes a unique dataset of pollution reduction expenditures disclosed by Taiwanese manufacturing companies in their GRI reports. Economic profit is measured with Economic Value Added and Tobin's Q. The value relevance is measured with three benchmarks: stock returns, cash flows, and stock prices. The Generalized Method of Moments is adopted to control for potential endogeneity. This paper finds a positive relation between pollution reduction expenditure and corporate economic benefits, which suggests that managerial decisions aimed at pollution reduction are consistent with the interests of shareholders and of stakeholders. In addition, this paper finds that the G3.1 guideline provides relevant information in regard to firm value, while it plays merely a partial role in investors' investment decisions. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment

  July 04, 2017   doi: 10.1002/csr.1436   open full text
• Do Short‐ and Long‐Term Environmental Investments Follow the Same Path?
  Vítor Manuel Sousa Gabriel, David Rodeiro‐Pazos.
  Corporate Social Responsibility and Environmental Management. July 04, 2017
  The degree of connection and integration between stock market indices is crucial to identifying the potential benefits associated with international diversification. However, there have been no findings on relationships between sustainability indices. The present study analyses the existence of equilibrium between short‐ and long‐term environmentally sustainable investments through Johansen cointegration tests and based on a model of asymmetric multivariate conditional heteroscedasticity. We selected indices for five segments of environmental investment (alternative energy, clean technology, green building, sustainable water, and pollution prevention) and applied a time period of roughly nine years. The obtained results show that over the long term, the indices' behaviour is autonomous, creating opportunities to diversify investment. Over the short term, environmental segments exhibit similar behaviour, approaching behaviours described by conventional indices. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment

  July 04, 2017   doi: 10.1002/csr.1437   open full text
• CSR Performance and the Readability of CSR Reports: Too Good to be True?
  Zhihong Wang, Tien‐Shih Hsieh, Joseph Sarkis.
  Corporate Social Responsibility and Environmental Management. July 04, 2017
  Using a manually collected sample of 331 corporate social responsibility (CSR) reports issued by US public companies, we examine the relationship between the CSR performance and the readability of CSR reports. We adopt three indices – Fog, Kincaid, and Flesch – to measure the readability of CSR reports and draw upon two databases – ESG and KLD – to measure CSR performance from both environmental and social perspectives. The results show a significant positive relationship between CSR performance and the readability of CSR reports, indicating that companies with stronger CSR performance are more likely to have CSR reports with higher readability. Further, the association of the readability of CSR reports with social performance is stronger than with environmental performance. This study helps investors more comprehensively evaluate the CSR information disclosed on CSR reports. Our results also point to the importance of regulating the narrative disclosure of CSR information, especially social performance. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment

  July 04, 2017   doi: 10.1002/csr.1440   open full text
• Corporate Social Responsibility in Supply Chains of Small and Medium‐Sized Enterprises.
  Hee‐Yong Lee, Dong‐Wook Kwak, Jeong‐Yang Park.
  Corporate Social Responsibility and Environmental Management. June 23, 2017
  Research has shown that implementation of corporate social responsibility (CSR) practice represents a considerable challenge for small and medium‐sized enterprises (SMEs). This research conceptualises the dimensions and contingencies of CSR in SME supply chains. Drawing on institutional theory and stakeholder theory, we investigated the degree of importance and implementation of CSR practices in SMEs. A large‐scale questionnaire survey with SMEs in manufacturing sectors and panel discussions were conducted in South Korea. The findings indicate that SMEs tend to focus on explicit CSR practices that can be easily identified by their customers. Consistent with this, stakeholder and institutional pressures were valid in the performance of CSR practices, but largely biased to customers, government, and regulatory pressures. Based on institutional theory and stakeholder theory as overarching theoretical lenses, this research contributes to a fuller understanding of the dimensions of CSR practices in the supply chains from an SME perspective. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment

  June 23, 2017   doi: 10.1002/csr.1433   open full text
• Effects of Socially Responsible Supplier Development and Sustainability‐Oriented Innovation on Sustainable Development: Empirical Evidence from SMEs.
  Guo‐Ciang Wu.
  Corporate Social Responsibility and Environmental Management. June 23, 2017
  Recently, the trend toward sustainable development has led to different categories of sustainability‐oriented innovations (SOIs). Even though each SOI category could play an important role in enhancing sustainability performance (SP), which covers economic, environmental, and social dimensions, developing SOIs is a difficult task for small and medium enterprises (SMEs) as they have limited resources and expertise. From the sustainable supply chain management perspective, the practices of socially responsible supplier development (SRSD) by buying firms may help strengthen the SOIs in which their SME suppliers engage, thus contributing to improving SMEs' SP. Therefore, this study created a multidimensional research framework that links buying firms' SRSD with SME suppliers' SOIs and investigated the influence of SRSD and SOIs on SP. The empirical results show that SRSD practices significantly and positively affect SOIs, with SOIs helping to improve SP and fully mediating the relationship between SRSD and SP. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment

  June 23, 2017   doi: 10.1002/csr.1435   open full text
• Corporate Social Responsibility and Shareholder Proposals.
  Erwin Eding, Bert Scholtens.
  Corporate Social Responsibility and Environmental Management. June 14, 2017
  We study how corporate social responsibility relates to investors, firms, and shareholder proposals. We examine shareholder proposals on environmental, social, and governance issues at the annual general meeting of shareholders with US Fortune 250 firms during 2011–2014. We find that the probability of receiving shareholder proposals on environmental issues is positively associated with responsible institutional ownership. We find no systematic evidence that the outperformance regarding social responsibility of the firms themselves would significantly matter regarding the likelihood of shareholders filing proposals about corporate social responsibility, except for employee wellbeing. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment

  June 14, 2017   doi: 10.1002/csr.1434   open full text
• The Effect of Environmental, Social, Governance and Sustainability Initiatives on Stock Value – Examining Market Response to Initiatives Undertaken by Listed Companies.
  Kar Yee Lo, Calvin Lee Kwan.
  Corporate Social Responsibility and Environmental Management. June 14, 2017
  This paper examines the impact of environmental, social, governance (ESG) and sustainability initiatives on stock value of listed companies in Hong Kong. Event methodology is used to examine whether the market responses significantly to the implementation of these initiatives. Our result shows that the market reacts more positively to ESG initiatives than sustainability initiatives. This brings several implications to corporates' strategy as well as development of socially responsible investments (SRI). To facilitate the development of SRI, companies should communicate the value and returns of these initiatives clearly with investors; financial institutions should also equip investors with knowledge to understand non‐financial information. Enhancing the transparency of sustainability index will also give investors more credible information to relate firms' CSR performance with firm value. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment

  June 14, 2017   doi: 10.1002/csr.1431   open full text
• Chinese Consumers' Expectations of Corporate Communication on CSR and Sustainability.
  Sora Kim, Yingru Ji.
  Corporate Social Responsibility and Environmental Management. June 06, 2017
  Through two representative surveys – one in Beijing the other in Hong Kong – this research empirically examines the culturally relevant dimensions of corporate social responsibility (CSR) communication in the context of China and investigates what Chinese consumers expect for CSR communication such as communication content, media channels, and sources. One dimension of CSR communication in China that this study identifies as unique is government involvement. Other dimensions include general CSR information, factual tone, transparency, and personal relevance. In this study, Chinese consumers are found to prefer non‐corporate sources and uncontrolled media channels. The study also identifies differences between Beijing and Hong Kong consumers regarding their expectations of CSR communication. The study offers a basis for developing a culturally relevant theoretical framework of CSR communication, as it identifies the significant dimensions of such communication from a stakeholder‐centric perspective in the context of China. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment

  June 06, 2017   doi: 10.1002/csr.1429   open full text
• How Does Culture Improve Consumer Engagement in CSR Initiatives? the Mediating Role of Motivational Attributions.
  Won‐Moo Hur, Yeonshin Kim.
  Corporate Social Responsibility and Environmental Management. June 06, 2017
  The purpose of this paper is to analyze the consumer–corporate social responsibility (CSR) relationship by studying the influence of two cultural values – collectivism and masculinity –on the formation of CSR perceptions. A model is proposed which explains the effect of the cultural values on motivational attributions and consumer perceptions of CSR practices. A survey questionnaire was used to collect data from 560 consumers in South Korea. Data analysis was performed employing the structural equation modeling approach. The results indicate that collectivistic (masculine) values are positively (negatively) related to perceptions of CSR. Furthermore, intrinsic attributions of CSR initiatives mediate the positive relationship between collectivism and CSR perceptions and the negative relationship between masculinity and CSR perceptions. These findings suggest that managers must seek to understand consumers' cultural characteristics and the attributions of CSR motivations in order to develop effective CSR strategies. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment

  June 06, 2017   doi: 10.1002/csr.1432   open full text
• Corporate Social Responsibility Engagement as a Determinant of Bank Reputation: An Empirical Analysis.
  Stefano Dell'Atti, Annarita Trotta, Antonia Patrizia Iannuzzi, Federica Demaria.
  Corporate Social Responsibility and Environmental Management. May 30, 2017
  The relationships between sustainable behavior, firm reputation, and economic performance are significant issues that continue to become more important. Corporate reputation has important implications for economic performance while corporate social responsibility engagement is considered a key determinant of reputation. The aim of this study is to empirically test such relationships regarding the banking sector and for the sub‐prime crisis period (2008–2012). We apply our hypothesis to 75 large international banks using Reputation Institute and ASSET4 data and adopting a multiple econometric approach. Our initial results are encouraging and consistent with the existing literature: bank reputation is positively related to accounting performance and is negatively related to leverage and riskiness profiles. However, while a positive relationship between reputation and social performance exists, relationships between reputation, corporate governance, and environmental performance are always negative. We discuss these results by identifying related causes and by presenting avenues for future research. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment

  May 30, 2017   doi: 10.1002/csr.1430   open full text
• Corporate Social Responsibility and Governance: Information Disclosure in Multinational Corporations.
  Turhan Kaymak, Eralp Bektas.
  Corporate Social Responsibility and Environmental Management. May 17, 2017
  Multinational corporations (MNCs) are facing increasing pressure on two fronts – the demand for more transparency and disclosure and the need to implement good corporate governance practices. This paper develops several testable hypotheses that address these issues based on agency theory and stakeholder management approach arguments. As such, the relationship between corporate social responsibility (CSR) programs and firm‐level governance structures are discussed. CSR is measured using Transparency International's study on the disclosure practices of the world's largest MNCs. Links between board size, board independence, and duality are explored. The results indicate that board independence and board size are strongly and positively related to several CSR practices. In addition, extractive industries have a significant and positive impact on the level of CSR activities. Policy and managerial implications related to these findings are also discussed. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment

  May 17, 2017   doi: 10.1002/csr.1428   open full text
• Managing a Company Crisis through Strategic Corporate Social Responsibility: A Practice‐Based Analysis.
  Christine Vallaster.
  Corporate Social Responsibility and Environmental Management. May 11, 2017
  A growing number of companies focus not just on generating economic value but on expanding their perspective, including social, human, and environmental aspects. Historically, companies mainly included corporate social responsibility (CSR) in their activities in economically promising times. But can CSR be applied in economically difficult times, too, as a potential strategic mechanism to recover from a company crisis? This study aims to advance understanding of strategic CSR and crisis recovery, and their possible relationship. The case study's findings suggest that strategic CSR can have a positive impact on crisis recovery and promote the revision of established practices required to manage a company crisis. The findings have relevance to companies seeking to innovate in the CSR space, to social entrepreneurs, and to researchers and practitioners interested in these topics. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment

  May 11, 2017   doi: 10.1002/csr.1424   open full text
• Using Formal Concept Analysis to Examine Water Disclosure in Corporate Social Responsibility Reports.
  Gary Kleinman, Chu‐hua Kuei, Picheng Lee.
  Corporate Social Responsibility and Environmental Management. May 05, 2017
  Corporate social responsibility (CSR) water disclosures vary in content, leading to concern about the quality and extent of such disclosures. This paper employs formal concept analysis (FCA) to examine water reporting of selected companies in the US food and beverage industry that have followed the water guidelines set forth by the Global Reporting Initiative (GRI) and in the disclosure guidelines of the CEO Water Mandate. Assessments of water consumption and water withdrawal were cited more often in our sample firms' CSR reports. FCA results also identify the major focus of our sample firms as setting sustainable water management goals and water quality strategy. Other important issues included leadership, partnership, and employee involvement. While the FCA text mining tool is demonstrated using water‐related behaviors here, it can be used to identify continuous improvement opportunities and examine many other issues of interest to corporate stakeholders in other industries and communities worldwide. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment

  May 05, 2017   doi: 10.1002/csr.1427   open full text
• Corporate stakeholder responsiveness? Exploring the state and quality of GRI‐based stakeholder engagement disclosures of European firms.
  Lars Moratis, Satu Brandt.
  Corporate Social Responsibility and Environmental Management. May 04, 2017
  Stakeholder engagement (SE) is recognized as a key process to align firm and stakeholder interests and to identify material content for sustainability reporting (SR). Research on SE quality in an SR context has, however, been largely neglected. This paper investigates the current state and quality of SE within SR within a sample of 55 sustainability reports issued by European firms that used the new Global Reporting Initiative's G4 Guidelines. It will focus on why, how, and with whom firms are involved in SE based on an SE disclosures analysis framework and investigate the extent to which reporting maturity influences the state of SE disclosures and SE quality. While SE seems common practice, many firms are failing to provide full disclosure on how stakeholders have been engaged in defining report content. Less than half of the studied reports contained clear disclosures on how firms had responded to stakeholder concerns. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment

  May 04, 2017   doi: 10.1002/csr.1408   open full text
• The Role of the Institutional Framework in the Relationship between Earnings Management and Corporate Social Performance.
  Khine Kyaw, Mojisola Olugbode, Barbara Petracci.
  Corporate Social Responsibility and Environmental Management. May 03, 2017
  This study examines the influence of the institutional framework of European countries: more specifically coordinated market economies and liberal market economies on the earnings management and corporate social performance nexus. Employing econometric models impervious to endogeneity, our results show that socially responsible firms (particularly those with high governance scores) in coordinated market economies engage in earnings management. These findings suggest that in countries in which institutional settings enable implicit undertakings of corporate social responsibility in firm policies, firm practices ostensibly related to corporate social performance may serve purposes other than meeting stakeholders' ethical expectations and those of society at large. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment

  May 03, 2017   doi: 10.1002/csr.1426   open full text
• Developing Green Performance Through Supply Chain Agility in Manufacturing Industry: A Case Study Approach.
  Seyed Habibollah Mirghafoori, Davood Andalib, Parisa Keshavarz.
  Corporate Social Responsibility and Environmental Management. April 25, 2017
  Global environmental issues have changed over time. For a company to survive, it is necessary to attract enough customers to generate profitability and because of high uncertainty in the environment, it requires a more rapid response to the needs of customers. Changing competitive conditions and increasing levels of environmental complexity have caused companies to consider agility conception. In the present study, we aimed to investigate the positive effects of supply chain agility on green performance in the Yazd ceramic tile manufacturing industry. To achieve this goal, after studying the literature review of each variable, a conceptual model with seven hypotheses was proposed. We used structural equation modeling (SEM) to explore these relationships. Thus, according to the findings of this study, supply chain agility positively influences green performance by mediating organizational strategy, customer satisfaction, and financial performance. Additionally, development of this relationship involves improvement in applying new technology (agility), setting goals (strategy), solving consumer problems (customer satisfaction), profitability (financial performance), and environmental policies (green performance). Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment

  April 25, 2017   doi: 10.1002/csr.1411   open full text
• Does Corporate Social Responsibility Put Reputation at Risk by Inviting Activist Targeting? An Empirical Test among European SMEs.
  Johan Graafland.
  Corporate Social Responsibility and Environmental Management. April 25, 2017
  Corporate social responsibility (CSR) is believed to improve a company's reputation. However, CSR may also put reputation at risk by making the company a more attractive target for activists' campaigns. We test this effect on a sample of 1355 European small and medium‐sized enterprises (SMEs). We find that CSR increases the future probability that an SME's CSR is monitored by local non‐governmental organizations (NGOs) and that this moderates criticism of the SME's CSR. The results imply that SMEs that only halfheartedly implement CSR are more vulnerable to public criticism than SMEs that do not engage in CSR at all. It is advisable that SMEs only position themselves as sustainable companies if their environmental policies have proven to contribute to sustainable development. When initiating stakeholder engagement, SMEs should prevent disappointment by tempering stakeholders' expectations, as NGOs participating in a stakeholder dialogue can use inside information to raise public criticism. © 2017 The Authors. Corporate Social Responsibility and Environmental Management published by ERP Environment and John Wiley & Sons Ltd.

  April 25, 2017   doi: 10.1002/csr.1422   open full text
• Board Structure to Enhance Social Responsibility Development: A Qualitative Comparative Analysis of US Companies.
  Beatriz Cuadrado‐Ballesteros, Jennifer Martínez‐Ferrero, Isabel M. García‐Sánchez.
  Corporate Social Responsibility and Environmental Management. April 18, 2017
  This study adds clarity to inconclusive results in previous literature about the link between board characteristics and the level of social responsibility performance by using fuzzy set qualitative comparative analysis. Specifically, we propose a new holistic framework based on the complexity theory. From a sample of 471 non‐financial companies from the USA for the period 2008–2010, our findings support the four tenets of complexity theory: equifinality, complexity, asymmetry, and causal asymmetry. More concretely, they suggest that CSR performance depends on a complex configuration of some board characteristics, such as size, independency, diversity and activity, and other corporate attributes (i.e., company size, leverage, and growth opportunities). These factors play a key role as the ingredients of the recipe and, in a proper combination, contribute to obtaining high levels of social responsibility performance. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment

  April 18, 2017   doi: 10.1002/csr.1425   open full text
• The Significance of Corporate Social Disclosure for High‐Tech Manufacturing Companies: Focus on Employee and Community Aspects of Sustainable Development.
  Emmanuel Lawal, Gökan May, Bojan Stahl.
  Corporate Social Responsibility and Environmental Management. April 18, 2017
  Addressing a global key sector area – the high technology manufacturing sector – we examine if there is truly a benefit of corporate social disclosure to the bottom line of organizations within this sector and if stakeholders should devote more attention to this strategic topic. Accordingly, we assess the potential effects of corporate social disclosure on financial performance, with a particular focus on employee and community aspects. This effect is examined for a sample of 405 companies operating within the sector. Additionally, we posit that the innovative nature of the sector adds a sub‐plot and possibly exaggerates the effect of corporate social disclosure on financial performance. The study offers guidance to stakeholders on how actions in the CSR realm may potentially affect company performance within this sector, as well as providing direction on the impact improved disclosure can have on financial performance. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment

  April 18, 2017   doi: 10.1002/csr.1397   open full text
• The Relationship between Femininity and Sustainability Reporting.
  María L. Gallén, Carlos Peraita.
  Corporate Social Responsibility and Environmental Management. April 10, 2017
  Most research on corporate social responsibility (CSR) disclosure and stakeholder engagement with sustainable development has focused on the internal factors of corporations, leaving aside the characteristics of the institutional, cultural, and economic context of the country where corporations operate. The purpose of this study is to investigate the influence of femininity in the disclosure of sustainability information based on the Global Reporting Initiative (GRI) guidelines at a developed country context. We use three measures of the CSR information disclosure by country: the GRI reports per million of inhabitants, the GRI reports application level, and the percentage of GRI reports with external assurance. The results of this study show that countries with higher femininity orientation provide a higher quantity of sustainability reports, but do not provide higher quality sustainability reports. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment

  April 10, 2017   doi: 10.1002/csr.1423   open full text
• Stakeholder Engagement and Corporate Social Responsibility (CSR) Performance: International Evidence.
  Kerstin Lopatta, Reemda Jaeschke, Chen Chen.
  Corporate Social Responsibility and Environmental Management. April 05, 2017
  This study examines the impact of stakeholder engagement in the form of controlling shareholders on the corporate social responsibility (CSR) performance of firms using data from 25 countries. The results show that there is a positive relation between state‐controlled ownership and the CSR performance of firms, whereas the other types of controlling ownership have no impact on CSR performance. Further results show that evidence is more pronounced in countries with more stakeholder engagement. Additional analysis indicates that the change of state controlled firms leads to a change in CSR performance, but not vice versa. Taken together, this paper highlights the importance of governmental ownership in shaping firms' corporate social responsibility performance in an international context. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment

  April 05, 2017   doi: 10.1002/csr.1398   open full text
• CSR research in the apparel industry: A quantitative and qualitative review of existing literature.
  Candace L. White, Anne Ellerup Nielsen, Chiara Valentini.
  Corporate Social Responsibility and Environmental Management. March 31, 2017
  A quantitative and qualitative analysis of the extant literature about corporate social responsibility in the apparel industry found that perspectives and research traditions are underdeveloped and fragmented. Articles (n = 73) were found in 41 different journals that spanned an array of disciplines with the majority of journals publishing fewer than three articles on the topic. Issues concerning ethical supply chains were the most prevalent; a primary concern is the supply chain issue of labor practices in developing countries. The study indicates that despite growing stakeholder pressure on the apparel businesses to adopt CSR and interact with stakeholders about CSR, there is a ‘discursive polyphony’ and consequent confusion among consumers, which could benefit from strategic communication management. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment

  March 31, 2017   doi: 10.1002/csr.1413   open full text
• Integrated Reporting and Stakeholder Engagement: The Effect on Information Asymmetry.
  Isabel‐María García‐Sánchez, Ligia Noguera‐Gámez.
  Corporate Social Responsibility and Environmental Management. March 30, 2017
  The aim of this study is to analyse the possible relationship between integrated information disclosure and the degree of information asymmetry. Additionally, we analyse this relationship in firms characterised by higher/lower financial reporting quality and those located in environments defined by strong/weak investor protection. The initial results obtained after applying the panel data methodology confirm that there is a negative relationship between information asymmetry and the disclosure of an integrated report, which indicates that using this tool to inform can help to mitigate agency problems, facilitate corporate decision‐making and improve the information among investors. Further, our first complementary analysis shows that the integrated report effect is more statistically significant relative to information asymmetry in countries with strong investor protection. We can also observe in the second complementary analysis that companies that report a lower quality of financial information have a more important reduction effect on asymmetric information than firms with higher‐quality annual accounts. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment

  March 30, 2017   doi: 10.1002/csr.1415   open full text
• Integrating Eco‐Innovations and Stakeholder Engagement for Sustainable Development and a Social License to Operate.
  Anna Katharina Provasnek, Anton Sentic, Erwin Schmid.
  Corporate Social Responsibility and Environmental Management. March 20, 2017
  Eco‐innovations of corporations are seen to contribute to the mitigation of negative impacts on the natural environment. However, despite environmental gains, some eco‐innovations fail in the marketplace while others succeed. We propose a framework that reflects the connection between eco‐innovations and their social license to operate. Corporations can increase the market success of eco‐innovations if they can gain a social license to operate based on fair and trustworthy stakeholder engagement shaped by the context of their societal environment. Eco‐innovations can be transformed following management steps of an internal and external evaluation, the analysis of companies' interactional status, and conformation activities for the introduction of sustainability‐oriented innovations. We conclude that the successful transformation of eco‐innovations requires the inclusion of social factors, such as stakeholders' multiple claims, to secure a social license to operate and thereby even reduce costs by avoiding sketchy corporate social responsibility measures. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment

  March 20, 2017   doi: 10.1002/csr.1406   open full text
• Corporate Social Responsibility and Gender Diversity: Insights from Asia Pacific.
  Qaiser Rafique Yasser, Abdullah Al Mamun, Irfan Ahmed.
  Corporate Social Responsibility and Environmental Management. March 07, 2017
  A growing body of empirical evidence suggests a positive link between boardroom gender diversity and corporate social responsibility (CSR) performance in developed economy firms. However, there is a paucity of evidence regarding whether this relationship holds true for developing economy firms. Relying on stakeholder and institutional theory, this study examines for a positive link between board gender diversity and enhanced corporate social performance of firms across three Asia Pacific emerging economies (Malaysia, Pakistan, and Thailand). We find a significant relationship between board gender diversity and enhanced adoption of CSR in these emerging markets. Given that emerging societies and their environments are often the most vulnerable to unethical corporate practices, our finding that female directors can play a strategic role in enabling firms to ethically manage their social responsibilities and sustainable practices has important policy implications for regulators and stakeholders. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment

  March 07, 2017   doi: 10.1002/csr.1400   open full text
• Perfect or Imperfect Duties? Developing a Moral Responsibility Framework for Corporate Sustainability from the Consumer Perspective.
  Sojin Jung, Jung Ha‐Brookshire.
  Corporate Social Responsibility and Environmental Management. March 07, 2017
  The moral responsibility theory of corporate sustainability argues that the extent of corporations' commitment toward sustainable development depends on how they perceive sustainability within the moral spectrum – from perfect to imperfect duties. This study assessed consumers' perceptions toward corporate sustainability and whether the moral spectrum toward corporate sustainability exists. After reviewing the corporate sustainability reports of 22 consumer product companies considered sustainable, 44 unique sustainable business activities were identified. These activities were then tested by a national sample of 271 US consumers. The results showed that participants perceived working conditions and environmental support activities to be the most important corporate duties (or perfect duties), followed by community development and transparency enhancement activities (or imperfect duties). This study also found differences in perceptions according to participants' demographic characteristics. These findings add knowledge to the area of corporate moral responsibility, and help firms have a clear understanding of consumers' expectations on corporate moral responsibility toward sustainable development. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment

  March 07, 2017   doi: 10.1002/csr.1414   open full text
• Corporate Social Responsibility Reporting and Varieties of Capitalism: an International Analysis of State‐Led and Liberal Market Economies.
  Isabel Gallego‐Álvarez, Ivo Alexandre Quina‐Custodio.
  Corporate Social Responsibility and Environmental Management. March 06, 2017
  Different studies carried out to date in the corporate social responsibility (CSR) field have focused on analysing certain explanatory factors of CSR reporting in different countries or individual factors, such as firm size, activity sector, good corporate governance, economic and financial profitability, and the cost of equity capital, among others. In contrast, other aspects of national cultures and institutions that make up the macroeconomic, legal, and political context of a country have been addressed to a lesser extent. This paper analyses how aspects of national institutions affect CSR reporting on an international level using the varieties of the capitalism approach. This approach is concerned with companies and the ways in which they interact strategically to solve the coordination problems that arise from their activities. The study uses data from the Thomson Reuters Eikon database and the Global Reporting Initiative (G3.1) for a sample of firms from countries classified as state‐led market economies (France, Portugal, and Spain) and countries considered liberal market economies (the USA and the UK). The results obtained by linear regression show those companies in state‐led market economies disclose more concerning CSR than companies in liberal market economies. Moreover, firms in state‐led market economies disclose more on stakeholder aspects such as social, environmental and business behaviour than companies in liberal market economies. This may be due to coercive pressure, that is, the existence of a significant and well‐developed legal system that seeks to protect stakeholders and is not exclusively oriented towards shareholder interests. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment

  March 06, 2017   doi: 10.1002/csr.1421   open full text
• What Drives Successful Implementation of Product Stewardship Strategy? The Role of Absorptive Capability.
  Kumar Verma Bhupendra, Shirish Sangle.
  Corporate Social Responsibility and Environmental Management. March 06, 2017
  Implementation of Product Stewardship Strategy (PSS) requires integration of ‘voices of stakeholders’ in business decisions to create ‘differentiation’ in the market place. Considering that absorptive capability (AC) is a critical aspect of organizational learning, it may deliver dynamic integration of stakeholder's expectations and know‐how in decision making. This paper attempts to link the attributes of AC with the features of PSS and presents outcomes of an empirical study of sixty Indian firms from several industry sectors. The result shows that firms demonstrating the traits of AC are in better position to implement PSS. This study also expands the scope of AC by including the additional source of knowledge as societal‐stakeholders to provide a comprehensive view that this type of knowledge is complimentary to technological and market knowledge for sustainable commercial success. Based on the research findings, the paper proposes some important managerial implications and suggests direction for future research. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment

  March 06, 2017   doi: 10.1002/csr.1394   open full text
• Determinants of Corporate Social Responsibility (CSR) Disclosure in Developed and Developing Countries: A Literature Review.
  Waris Ali, Jedrzej George Frynas, Zeeshan Mahmood.
  Corporate Social Responsibility and Environmental Management. March 06, 2017
  Based on a survey and content analysis of 76 empirical research articles, this article reviews the factors driving Corporate Social Responsibility (CSR) disclosure in both developed and developing countries. We find that firm characteristics such as company size, industry sector, profitability, and corporate governance mechanisms predominantly appear to drive the CSR reporting agenda. Furthermore, political, social, and cultural factors influence the CSR disclosure agenda. We find crucial differences between the determinants of CSR disclosure in developed and developing countries. In developed countries, the concerns of specific stakeholders, for example, regulators, shareholders, creditors, investors, environmentalists and the media are considered very important in disclosing CSR information. In developing countries, CSR reporting is more heavily influenced by the external forces/powerful stakeholders such as international buyers, foreign investors, international media and international regulatory bodies (e.g. the World Bank). Furthermore, in contrast to developed countries, firms in developing countries perceive relatively little pressure from the public with regards to CSR disclosure. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment

  March 06, 2017   doi: 10.1002/csr.1410   open full text
• The Inverted U‐Shaped Relationship between Corporate Philanthropy and Spending on Research and Development: A Case of Complementarity and Competition Moderated by Firm Size and Visibility.
  Yongqiang Gao, Jian Wu, Taïeb Hafsi.
  Corporate Social Responsibility and Environmental Management. March 06, 2017
  Prior studies on corporate social responsibility (CSR) and innovation suggest either a competing or a complementary relationship between CSR and spending on research and development (R&D) activities. In this study, we unravel this puzzle by theorizing an inverted U‐shaped relationship between CSR in general and corporate philanthropy (CP) in particular, and R&D spending. Drawing mainly on stakeholder theory, we suggest that CP, by securing stakeholders’ support differently at different levels of spending, would first increase and then reduce R&D spending. Evidence from Chinese publicly traded companies during 2006–2015 well supports our arguments. In addition, we find this inverse U‐shaped non‐linear relationship between CP and R&D spending to be strengthened by firm visibility and weakened by firm size. This study has important theoretical and practical implications. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment

  March 06, 2017   doi: 10.1002/csr.1420   open full text
• Simulacra and Sustainability Disclosure: Analysis of the Interpretative Models of Creating Shared Value.
  Laura Corazza, Simone Domenico Scagnelli, Chiara Mio.
  Corporate Social Responsibility and Environmental Management. March 01, 2017
  Business scandals, environmental disasters, and the growing attention to malnutrition and starvation around the world, are emphasizing the criticism toward capitalism and the way business is approached. Corporate social responsibility (CSR) and sustainability theories are becoming understated, as Porter and Kramer's emerging concept of Creating Shared Value (CSV) has argued. Indeed, CSV is attracting increasing attention from the corporate and professional world as well as getting controversial judgments and reviews by CSR and sustainability scholars. Indeed, CSV appears more a buzzword than a theoretical concept. After outlining the underlying debate, our study critically examines how worldwide organizations have approached and interpreted CSV in their sustainability disclosure practices. In that sense, similarly to Plato and Baudrillard's concept of ‘simulacrum’, companies adopting CSV create an interpretation of their practical reality through definitions and images. Qualitative and rather innovative techniques are applied to analyze and categorize the narrative and graphical signals provided by a sample of leading organizations within their sustainability disclosure. Our findings show that, overall, CSV is not viewed as something unrelated to CSR, not just philanthropy, but is a strategically oriented shift from sustainability which stresses the inclusion of stakeholders' needs. Given the current lack of research addressing how CSV has been interpreted and disclosed, our study provides a significant contribution to the current academic debate. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment

  March 01, 2017   doi: 10.1002/csr.1417   open full text
• Does Specific CSR Training for Managers Impact Shareholder Value? Implications for Education in Sustainable Development.
  Mª. Eugenia López‐Pérez, Iguácel Melero, F. Javier Sesé.
  Corporate Social Responsibility and Environmental Management. March 01, 2017
  This study aims to analyze whether specific corporate social responsibility +CSR) training in sustainable development can boost the potential impact of CSR on shareholder value (i.e., corporate reputation, brand image, and financial value) for small and medium enterprises (SMEs). We also aim to determine the main implications from an educational point of view and in terms of training program and curriculum design related to sustainable development. We carry out a quantitative study using partial least squares (PLS) techniques to analyze a sample of SME owners and managers. Results suggest that specific CSR training matters, making this type of training a valuable resource for business management and for society. Therefore, it is possible to promote business management models in which sustainability and profit can coexist. However, there are still sizeable education/training gaps, especially in the field of SMEs. Our results provide a foundation for solid arguments in defense of more widespread, in‐depth implementation of sustainability education – not only at universities and business schools, but at all levels of education. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment

  March 01, 2017   doi: 10.1002/csr.1418   open full text
• Does CSR Enhance Employer Attractiveness? The Role of Millennial Job Seekers' Attitudes.
  Katarzyna Klimkiewicz, Victor Oltra.
  Corporate Social Responsibility and Environmental Management. February 22, 2017
  Corporate social responsibility (CSR) has become increasingly important in labor market communication. To express organizational identity, reinforcing commitment to sustainable development and stakeholder engagement, organizations report their CSR activities. The impact of a company's employer branding (EB) strategy depends on how information recipients interpret corporate messages. Therefore, we assume that job seekers may show diverse attitudes toward CSR. The extant literature has hardly explored the interplay between CSR, EB, and job seekers' attitudes, so we identify a relevant research gap to be tackled. The aim of this paper is to examine how millennial job seekers' attitudes toward CSR influence perceived CSR‐based employer attractiveness (EA). We conducted an empirical study in Poland, collecting data from a sample of Millennials – highly sensitive toward CSR issues. Our results generally confirm that individual attitudes toward CSR play a key role in understanding how job seekers perceive CSR signals and eventually impact CSR‐based EA. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment

  February 22, 2017   doi: 10.1002/csr.1419   open full text
• The Role of Quality Management & Innovativeness on Green Performance.
  Anirut Pipatprapa, Hsiang‐Hsi Huang, Ching‐Hsu Huang.
  Corporate Social Responsibility and Environmental Management. February 21, 2017
  Recently, many firms have been focusing on sustainable manufacturing. The manager has to understand the social requirement of concern for environmental protection. This study develops a model to enhance the understanding of how market orientation, quality management, and innovativeness assist Thailand's food industry in attaining its optimal green performance, and to assess the mediating effect of quality management and innovativeness on market orientation and green performance. A questionnaire was developed and employed to gather data from 178 managers in the food industry. Data analysis is performed using the structural equation modelling approach. The results indicate that market orientation, quality management, and innovativeness positively and significantly affect green performance, both directly and indirectly. Moreover, quality management and innovativeness have a partial mediator effect on market orientation and green performance. This finding illustrates that Thailand's food industry could achieve green performance by developing market‐driven, quality management capacity and innovation development. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment

  February 21, 2017   doi: 10.1002/csr.1416   open full text
• Do Perceived Operational Impacts Affect the Portfolio of Carbon‐Abatement Technologies?
  Chien‐Ming Chen, Maria J. Montes‐Sancho.
  Corporate Social Responsibility and Environmental Management. February 21, 2017
  Firms face a variety of stakeholder pressures to improve their environmental performance. A firm's perceptions of these pressures can radically affect its strategic reactions and subsequent resource allocation decisions. Previous studies do not explain how perceived operational impacts may influence a firm's investment in environmental technologies. This study examines the relationship between perceived impacts on process and product and carbon preventive projects within firms' environmental technology portfolio. Using carbon emissions and carbon disclosure data, we find that higher perceived process‐related impacts are associated with a higher proportion of carbon preventive projects, while perceived product‐related impacts have the opposite effect. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment

  February 21, 2017   doi: 10.1002/csr.1404   open full text
• Sustainable Development in Spanish Listed Companies: A Strategic Approach.
  Maria J. Charlo, Ismael Moya, Ana M. Muñoz.
  Corporate Social Responsibility and Environmental Management. February 15, 2017
  Companies should be interested in implementing corporate social responsibility (CSR) practices not only for ethical reasons, but also for their potential profits. Considering the need to confirm this relationship more thoroughly, this research is based on the only stock market index in Spain which is an objective indicator of best business practices. The purpose of this study is to find out whether being listed in the FTSE4Good IBEX explains a different ulterior financial performance. To this end, the potential accounting and stock market differences between two groups of companies listed in the Spanish IBEX are analysed: those classified as responsible due to their inclusion in the responsible company index and those companies which, as they are not in it, do not receive this denomination. The study, conducted according to the CSR strategic approach, covers 2008–2013. Its outcomes confirm the presence of significant differences between the two groups. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment

  February 15, 2017   doi: 10.1002/csr.1403   open full text
• CSR Engagement and Earnings Quality in Banks. The Moderating Role of Institutional Factors.
  Isabel‐María García‐Sánchez, Emma García‐Meca.
  Corporate Social Responsibility and Environmental Management. February 06, 2017
  Our main objective is to study whether banks that follow CSR practices enhance earnings quality. We also analyse whether differences in earnings quality that are driven by CSR engagement are affected in a complementary or substitutive manner by levels of investor protection and bank regulation for financial institutions across countries. To test our predictions, we use a sample of 877 observations, corresponding to 159 banks from 9 countries, for the period 2004–2010. Our results indicate that a bank's commitment to CSR practices enhances earnings persistence as well as cash flow predictability. The empirical evidence also shows that the effect of CSR on the quality of bank earnings is particularly high in countries with higher levels of investor protection and bank regulation, providing evidence that these institutional factors are complementary mechanisms for CSR activities in banks, and suggesting that more socially responsible banks have higher earnings quality in a stricter regulatory environment. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment

  February 06, 2017   doi: 10.1002/csr.1405   open full text
• Environmental Policy Performances for Sustainable Development: From the Perspective of ISO 14001 Certification.
  Sang M. Lee, Yonghwi Noh, Donghyun Choi, Jin Sung Rha.
  Corporate Social Responsibility and Environmental Management. February 06, 2017
  This study investigated the financial performances of environmental policy by using the long‐term effect of ISO 14001 certification. Drawing on a natural‐resource‐based view of the firm, this study examined abnormal performances of ISO 14001 certified firms on the New York Stock Exchange (NYSE) and National Association of Securities Dealers Automated Quotations (NASDAQ) in the USA during the period 1996–2010 employing a rigorous event study methodology. The results indicate that the profitability variables showed immediate positive abnormal effects after firms applied for the ISO 14001 certification, while the market benefit variable showed gradual improvements after obtaining the certification. However, ISO 14001 did not show significant effect on the internal process improvement. Overall, ISO 14001 was found beneficial to the firm in the long run from the perspectives of profitability and market benefits. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment

  February 06, 2017   doi: 10.1002/csr.1395   open full text
• Is Corporate Reputation Associated with Quality of CSR Reporting? Evidence from Spain.
  María D. Odriozola, Elisa Baraibar‐Diez.
  Corporate Social Responsibility and Environmental Management. February 06, 2017
  Disclosure of social, environmental, and governance (ESG) information is inherent to the implementation of a corporate social responsibility (CSR) strategy. Furthermore, the level of quality in sustainability reports that are developed by the company may enhance its credibility and in turn, influence the perception of stakeholders improving corporate reputation. The aim of this work is to test whether the quality of sustainability reports influences subsequent corporate reputation. This contribution responds to a latent need in the literature as the study of the assurance on sustainability reporting is relatively new and its focus is novel since few studies examine the level of quality information as a precedent of reputation instead of a result of certain corporate variables. Using a logistic regression applied to Ibex35 companies for the period 2006–2011, we find that the quality of sustainability reporting increases the likelihood of having higher corporate reputation. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment

  February 06, 2017   doi: 10.1002/csr.1399   open full text
• Probing the Perspectives of Stakeholder Engagement and Resistance Against Large‐Scale Surface Mining in Developing Countries.
  Abdul–Wadood Moomen, Ashraf Dewan.
  Corporate Social Responsibility and Environmental Management. February 01, 2017
  This paper probes the perspectives of resistance against large‐scale surface mining in developing countries. It draws extensively on scientific literature, governance sector policies and interventions, and mining industry reports. The paper finds that in resource‐rich developing countries, land use is the dominant issue between the mining industry and local communities. Communities that do not have previous experience with mining usually base their resistance on perception, uncertainties, and outside informants. It also found that the basic causes of local resistance are limited to narratives and impression management. Whilst a recognition of mechanisms developed by governments, the industry, and the scientific community toward addressing local communities' concerns is crucial, these approaches are rather inhibitory to mediations between the mining sector and host communities. There is the need to develop new mechanisms that would enhance mediation for optimum mining sector development in local space. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment

  February 01, 2017   doi: 10.1002/csr.1396   open full text
• Gender Makes a Difference: Investigating Consumer Purchasing Behavior and Attitudes Toward Corporate Social Responsibility Policies.
  Raymond J. Jones, Timothy M. Reilly, Marcus Z. Cox, Brooklyn M. Cole.
  Corporate Social Responsibility and Environmental Management. February 01, 2017
  The balance between profit maximization and corporate social responsibility (CSR) has become a strategic issue of considerable importance. A key factor in understanding this relationship is identifying consumer reactions to engaging in CSR. Prior literature suggests a gap between consumers' environmental attitudes and behaviors. This study examines this relationship and finds evidence that gender significantly influences this gap between attitudes and behaviors. Specifically, we find that for female segments of the consumer population, this gap is greatly reduced. We use social identity theory to explain this phenomenon of gender differences as they relate to CSR. Along with providing insight to CSR at the individual level with attitudes and behaviors, our findings also have implications at the firm‐ level for how organizations choose and strategically signal their CSR strategies toward specific consumer segments. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment

  February 01, 2017   doi: 10.1002/csr.1401   open full text
• Doing Good and Different! The Mediation Effect of Innovation and Investment on the Influence of CSR on Competitiveness.
  Longinos Marin, Pedro J. Martín, Alicia Rubio.
  Corporate Social Responsibility and Environmental Management. February 01, 2017
  In recent decades, the debate about the strategic potential of corporate social responsibility (CSR) and the existence of a possible relationship between CSR and competitiveness has become increasingly relevant. However, the literature has not analysed in detail why this influence occurs and what the key elements that determine increasing competitiveness are. This study analyses the roles of innovation and investment in the ways in which CSR influences competitiveness. The results from an empirical study of 236 companies show no direct influence of CSR on competitiveness, but innovation and investment are shown to affect CSR's influence on competitiveness indirectly and significantly. These results demonstrate a total mediation effect of innovation and investment on CSR's influence on competitiveness. The theoretical and practical implications of this study are discussed together with its limitations and potential for future research. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment

  February 01, 2017   doi: 10.1002/csr.1412   open full text
• European Banks' Reputation for Corporate Social Responsibility.
  Francisco Javier Forcadell, Elisa Aracil.
  Corporate Social Responsibility and Environmental Management. January 18, 2017
  Dow Jones Sustainability Index (DJSI) members are considered top sustainable companies within each sector. Thus, DJSI inclusion signals a reputation for strong Corporate Social Responsibility (CSR) engagement, which should contribute to enhanced firm performance. This paper examines the performance of the European banks listed in the DJSI for the period 2003–2013 and analyzes the effect of having a reputation for CSR on performance during a period of economic crisis. A vast amount of literature links CSR, reputation and performance, but few studies have examined the banking sector and the impact of the last recession. Our results suggest that banks' efforts to build a reputation for CSR benefits performance. Nevertheless, in periods of crisis, these efforts do not contribute to improved returns. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment

  January 18, 2017   doi: 10.1002/csr.1402   open full text
• Are Firms that Contribute to Sustainable Development Valued by Investors?
  Maria del Mar Miralles‐Quiros, Jose Luis Miralles‐Quiros, Irene Guia Arraiano.
  Corporate Social Responsibility and Environmental Management. January 18, 2017
  Sustainability reporting contributes to making sustainable development a higher priority for companies, increases the social responsibility of their managers, and reinforces the credibility and trust of their stakeholders. However, prior research about the value relevance of sustainability disclosure for financial stakeholders provides inconclusive results. In this context, the aim of our research is to analyse whether sustainability disclosure provides relevant information and incremental value for investors in the European setting where this practice has been steadily increasing in the period 2001–2013. Our overall results support the belief that conducting business in accordance with ethical norms is value relevant for European investors. However, our results also reveal that there is no homogeneity among markets, even for the periods before and after the global financial crisis. These findings could have several implications for internal and external stakeholders such as managers, shareholders, and policymakers. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment

  January 18, 2017   doi: 10.1002/csr.1392   open full text
• CSR Strategy in Technology Companies: Its Influence on Performance, Competitiveness and Sustainability.
  Juan Andres Bernal‐Conesa, Carmen Nieves Nieto, Antonio Juan Briones‐Peñalver.
  Corporate Social Responsibility and Environmental Management. January 17, 2017
  In this paper, a structural equation model is presented to study the adoption of a strategy of Corporate Social Responsibility (CSR) within the Spanish technological industry sector, and how this strategy may influence its performance, competitiveness, and sustainability. For that reason, a survey was submitted to technology companies located in Spanish Science and Technology parks. The study shows that a CSR‐oriented strategy contributes significantly to the performance of the organisation. Moreover, CSR influences the competitiveness of technology companies, and particularly their sustainability. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment

  January 17, 2017   doi: 10.1002/csr.1393   open full text
• Testing the Social Innovation Construct: An Empirical Approach to Align Socially Oriented Objectives, Stakeholder Engagement, and Environmental Sustainability.
  Marival Segarra‐Oña, Angel Peiró‐Signes, José Albors‐Garrigós, Blanca De Miguel‐Molina.
  Corporate Social Responsibility and Environmental Management. December 12, 2016
  Innovation is not just an economic and or technological tool; it is also a social phenomenon. This paper draws together the concepts of creating shared value, the stakeholder theory, and socially oriented innovation to research companies' decisions on asserting socially related objectives when innovating. We examine the extent to which this decision process is bounded by constraints related to information and the characteristics of innovation. To perform this study we used a dataset that monitors the innovation activities of companies. This study offers an empirical analysis of the influence on firms' social innovation orientation. The empirical analysis supports the theoretical framework and identifies the firm's community links as key factors in developing new innovations, process and product‐oriented, which have an impact on the social‐innovation orientation of the firm. Additionally, it shows how the setting up of social goals when innovating is affected by the information source and the innovation mode being developed. Copyright © 2016 John Wiley & Sons, Ltd and ERP Environment

  December 12, 2016   doi: 10.1002/csr.1388   open full text
• SA8000 as CSR‐Washing? The Role of Stakeholder Pressures.
  Olivier Boiral, Iñaki Heras‐Saizarbitoria, Francesco Testa.
  Corporate Social Responsibility and Environmental Management. December 08, 2016
  This article analyzes the extent to which stakeholder pressure contributes to the CSR‐washing phenomena and its impact on the organizational outcomes. To that end, this work analyzes the relationships involved using primary data obtained from a survey of 130 Italian organizations that have implemented the SA8000 international CSR standard. The article contributes to both the theoretical and empirical literature on CSR‐washing by proposing an integrated approach that sheds more light on the driving factors behind and outcomes from the internationalization of a well‐defined and comprehensively monitored set of CSR practices, namely the SA8000 standard. The implications for managers, policy makers and other stakeholders are discussed. Copyright © 2016 John Wiley & Sons, Ltd and ERP Environment

  December 08, 2016   doi: 10.1002/csr.1391   open full text
• Independent Directors and CSR Disclosures: The moderating effects of proprietary costs.
  I. M. García‐Sánchez, J. Martínez‐Ferrero.
  Corporate Social Responsibility and Environmental Management. October 04, 2016
  The aim of this paper is two‐fold: (i) to evidence if the role of independent directors regarding the disclosure of corporate social responsibility (CSR) information is determined by the aim of protecting shareholders' value; and (ii) to highlight whether non‐executive directors only have incentives to disclose this information when it does not damage ownerships' interest, being a trade‐off between the benefits of reducing the information asymmetry in capital markets and the cost of aiding competitors by revealing proprietary information. From an international sample from 2004 to 2010, we proposed several Tobit regressions for panel data. This research evidences that independent directors show an initial opposition to CSR disclosure practices except in firms with a higher yearly cost of equity capital and lower proprietary costs. Moreover, this opposition is avoiding if there is an assurance statement that reduces their reputation risks associated with potential misleading CSR information. Copyright © 2016 John Wiley & Sons, Ltd and ERP Environment

  October 04, 2016   doi: 10.1002/csr.1389   open full text
• Value Relevance of Stakeholder Engagement: The Influence of National Culture.
  Lorenzo Dal Maso, Giovanni Liberatore, Francesco Mazzi.
  Corporate Social Responsibility and Environmental Management. September 30, 2016
  Our study investigates whether stakeholder engagement is associated with a firm's valuation and the value relevance of accounting earnings. Since prior literature posits that the economic consequences of such practices may depend on the specific environment in which they are adopted, we also explore whether these associations are affected by the cultural traits of the country in which a firm operates. Based on a worldwide sample of firms for the period 2002 to 2014, we document that stakeholder engagement positively influences market‐to‐book value of equity, without enhancing the value relevance of firm's accounting earnings. Drawing on Schwartz's cultural framework, we show that the results hold only in countries with a low (high) level of embeddedness and hierarchy (mastery). Our study contributes to the literature exploring the economic consequences of non‐financial information and the importance of institutional characteristics for economic outcomes. Copyright © 2016 John Wiley & Sons, Ltd and ERP Environment

  September 30, 2016   doi: 10.1002/csr.1390   open full text
• How Does Environmental Irresponsibility Impair Corporate Reputation? A Multi‐Method Investigation.
  Han Lin, Saixing Zeng, Liangyan Wang, Hailiang Zou, Hanyang Ma.
  Corporate Social Responsibility and Environmental Management. March 31, 2016
  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

  March 31, 2016   doi: 10.1002/csr.1387   open full text
• Gender and Environmental Sustainability: A Longitudinal Analysis.
  George Kassinis, Alexia Panayiotou, Andreas Dimou, Georgia Katsifaraki.
  Corporate Social Responsibility and Environmental Management. February 03, 2016
  In this paper, we investigate the relationship between gender and environmental sustainability. Based on a sample of 296 firms, drawn from the population of US publicly traded firms over a five‐year period, we empirically test whether firms that have (1) more gender diverse boards of directors and (2) more policies and practices that enable or reinforce gender diversity throughout the organization, adopted more environmentally responsible policies and practices. We find that both ‘demographic’ and ‘structural’ gender diversity are significant predictors of a firm's environmental sustainability initiatives. Our findings show gender diversity is a sustainability issue as well. Copyright © 2016 John Wiley & Sons, Ltd and ERP Environment.

  February 03, 2016   doi: 10.1002/csr.1386   open full text
• Are Family Small‐ and Medium‐Sized Enterprises More Socially Responsible Than Nonfamily Small‐ and Medium‐Sized Enterprises?
  Issam Laguir, Lamia Laguir, Jamal Elbaz.
  Corporate Social Responsibility and Environmental Management. November 17, 2015
  This paper explores whether Moroccan family small‐ and medium‐sized enterprises (SMEs) are more or less likely to be socially responsible than nonfamily firms of comparable size. Basing on 20 qualitative case studies, we collected qualitative data during semi‐structured interviews with SME managers in charge of corporate social responsibility (CSR) issues. We then performed a content analysis. Our study provides consistent support for the stewardship perspective and shows that family SMEs are more likely to be socially responsible than nonfamily SMEs. We therefore posit that familySMEs hold distinctive perspectives on socially responsible business behavior as a result of their involvement in both their business and their community. Copyright © 2015 John Wiley & Sons, Ltd and ERP Environment

  November 17, 2015   doi: 10.1002/csr.1384   open full text
• Factors Affecting Environmental Management by Small and Micro Firms: The Importance of Entrepreneurs’ Attitudes and Environmental Investment.
  Francesco Testa, Natalia Marzia Gusmerottia, Filippo Corsini, Emilio Passetti, Fabio Iraldo.
  Corporate Social Responsibility and Environmental Management. September 17, 2015
  The paper investigates (1) the influence of external pressures, internal factors, and environmental attitudes of entrepreneurs on environmental proactive strategy in small and micro firms and (2) whether environmental proactive strategy impacts environmental investment and environmental performance. The study is based on a survey conducted in Italy and tests the set of hypotheses using a structural equations model. The results underline that external pressures and entrepreneurs’ attitudes are the most important predictors of environmental proactivity both for small and micro firms. The results also confirm a positive relationship between environmental proactivity and environmental investments as well as environmental performance. Yet, environmental investments show a strong influence on environmental performance. Commitment to environmental management by small and micro firms appears thus on the ground, showing that some substantive actions have started to be developed. Copyright © 2015 John Wiley & Sons, Ltd and ERP Environment

  September 17, 2015   doi: 10.1002/csr.1382   open full text
• The Economic Impact of Environmentally Responsible Practices.
  Hajer Tebini, Bouchra M'Zali, Pascal Lang, Blanca Perez‐Gladish.
  Corporate Social Responsibility and Environmental Management. September 17, 2015
  The objective of this paper is to present a dynamic analysis of the relationship between environmental (EP) and financial performance (FP). More precisely, we have analysed this relationship by considering the measurement of EP lagged by one, two, and three periods. The introduction of lagged variables at both an aggregate and non‐aggregate level, aims to capture the effects of EP on FP over time. Our results show that the aggregate measure of the lagged EP has a persistent positive effect on FP, extended over three years. This effect appears to be more marked for large size companies, for companies with low risk levels and for those spending less on investment. Results for non‐aggregate measurements reveal an asymmetric relationship between FP and KLD's concerns score, of which the impact is negative and persistent, and between FP and KLD's strengths score, where the effect is positive and limited to one year. Copyright © 2015 John Wiley & Sons, Ltd and ERP Environment

  September 17, 2015   doi: 10.1002/csr.1383   open full text
• Walk the Talk? How Symbolic and Substantive CSR Actions Affect Firm Performance Depending on Stakeholder Proximity.
  Laura Schons, Maria Steinmeier.
  Corporate Social Responsibility and Environmental Management. August 22, 2015
  Drawing on neo‐institutional and stakeholder theory, this study examines the link between a firm's corporate social responsibility (CSR) actions and its financial performance. The authors investigate whether and how a firm's symbolic (“talk”) and substantive (“walk”) CSR actions, alone or combined, affect financial performance depending on the main stakeholder group they are directed at (i.e., high‐proximity internal stakeholders such as employees versus low‐proximity external stakeholders such as customers or the wider society). In a comparison of two domains targeting either high‐ or low‐proximity stakeholders, results show that substantive/symbolic CSR actions have a positive impact/no impact on financial performance if directed toward high‐proximity stakeholders, and that the opposite is true of actions directed at low‐proximity stakeholders. Further, results show that low‐proximity stakeholders have greater difficulty distinguishing between mere talk and real walk. The study relies on an international, cross‐industry dataset from Thomson Reuters’ Asset4ESG and Datastream from 2002 to 2011. Copyright © 2015 John Wiley & Sons, Ltd and ERP Environment

  August 22, 2015   doi: 10.1002/csr.1381   open full text
• The Role of Gender Differences in the Impact of CSR Perceptions on Corporate Marketing Outcomes.
  Won‐Moo Hur, Hanna Kim, Joon Hyo Jang.
  Corporate Social Responsibility and Environmental Management. July 08, 2015
  The purpose of this study was to investigate gender differences in corporate social responsibility (CSR) perceptions regarding business sustainability. Another important objective of this study was to explore the moderating role of gender on the relationship between CSR perception and three corporate marketing outcomes (i.e., corporate brand equity, corporate distrust, and corporate hypocrisy). Using a sample of 867 consumers in South Korea, a t‐test and hierarchical moderated regression analysis were employed to test four hypotheses. The results of this study showed that female consumers have a higher perception toward CSR than male consumers. The results also revealed that the positive relationship between CSR perception and corporate brand equity was stronger among men than women. In addition, the negative relationships between CSR perception and corporate distrust and between CSR perception and corporate hypocrisy were both stronger among men than women. Copyright © 2015 John Wiley & Sons, Ltd and ERP Environment

  July 08, 2015   doi: 10.1002/csr.1380   open full text
• Transparency of Global Apparel Supply Chains: Quantitative Analysis of Corporate Disclosures.
  Yoon Jin Ma, Hyun‐Hwa Lee, Kylie Goerlitz.
  Corporate Social Responsibility and Environmental Management. June 21, 2015
  As the globalization of the apparel industry has increased, many issues have emerged regarding the management of supply chains overseas. Significantly low contract prices, which are offered in an effort to remain competitive in global trade, often lead to labor exploitation. The California Transparency in Supply Chains Act went into effect in 2012 to eradicate slavery and human trafficking from supply chains of manufacturing and retail companies. The purpose of this study was to investigate the current status of implementation of this Act in the apparel industry. A quantitative content analysis was conducted to analyze the website disclosures of 204 US‐based apparel retail and manufacturing companies, focusing on the presence, type, length, accessibility, and content of their disclosures. The findings of this study provide insights for manufacturers, retailers, and marketers regarding how they can publicize their socially responsible efforts, particularly regarding slavery and human trafficking issues in their supply chains. Copyright © 2015 John Wiley & Sons, Ltd and ERP Environment.

  June 21, 2015   doi: 10.1002/csr.1378   open full text
• Environmental Management Systems and Firm Performance: Improving Firm Environmental Policy through Stakeholder Engagement.
  Gregorio Martín‐de Castro, Javier Amores‐Salvadó, José E. Navas‐López.
  Corporate Social Responsibility and Environmental Management. June 21, 2015
  Recent contributions to firm environmental policy claim that the link between environmental management systems (EMS) and firm performance still remains unanswered. From a natural‐resource‐based view (NRBV), the effective implementation of EMS inside the firm requires complementary organizational capabilities and resources to deploy proactive environmental strategies. In this research, we develop an empirical model using an improved measurement of EMS, which considers not only ISO 14001/EMAS certification but also its maturity (time elapsed since certification or verification), and propose an indirect effect on firm financial performance through the mediating role of green corporate image. Empirical results tested in a sample of Spanish manufacturing firms offer new insights into the NRBV and EMS literature debates. Copyright © 2015 John Wiley & Sons, Ltd and ERP Environment

  June 21, 2015   doi: 10.1002/csr.1377   open full text
• The Causal Link between Sustainable Disclosure and Information Asymmetry: The Moderating Role of the Stakeholder Protection Context.
  Jennifer Martínez‐Ferrero, David Ruiz‐Cano, Isabel‐María García‐Sánchez.
  Corporate Social Responsibility and Environmental Management. May 21, 2015
  The main focus in this study is on analyzing the effect that voluntary information disclosure concerning corporate social responsibility (CSR) has on information asymmetry and its evidence in the stakeholder protection context. The use of the generalized method of moments (GMM) estimator for an international sample of 575 for the period 2003 to 2009, highlights how voluntary disclosure regarding CSR aspects reduces the problems of asymmetric information between the different market agents, which is especially important in environments characterized by a strong focus and commitment to stakeholders. Moreover, voluntary disclosure of information could arise from the existence of private information and agency conflicts. Therefore and in addition, this evidence is complemented by showing the bidirectional relationship between voluntary disclosure and asymmetric information in such environments. Thus, greater asymmetric information leads to higher voluntary information disclosure practices, which are able to reduce the agency problem in environments characterized by strong socially responsible commitment. Copyright © 2015 John Wiley & Sons, Ltd and ERP Environment

  May 21, 2015   doi: 10.1002/csr.1379   open full text
• Environmental Impacts of SMEs and the Effects of Formal Management Tools: Evidence from EU's Largest Survey.
  Johan Graafland, Hugo Smid.
  Corporate Social Responsibility and Environmental Management. May 21, 2015
  Much literature on corporate social responsibility suggests that formal management tools to manage environmental impacts, such as environmental reporting or ISO14001 certification, are not suitable for small and medium‐sized enterprises (SMEs). Other studies, however, argue that using some form of formalization helps SMEs to improve environmental management. This paper empirically studies the hypothesis that relatively simple formal management tools in the form of using targets improve the environmental impacts of SMEs. Based on a unique dataset with environmental performance data of 5205 SMEs in 12 European countries, we find ample support for this hypothesis. Since only 25% of SMEs use targets, there is room for substantial improvement in environmental impacts if all SMEs were to implement this relatively simple process step. Copyright © 2015 John Wiley & Sons, Ltd and ERP Environment

  May 21, 2015   doi: 10.1002/csr.1376   open full text
• Environmentally Responsible Value Orientations: Perspectives from Public Assembly Facility Managers.
  Matthew Walker, Haylee Mercado.
  Corporate Social Responsibility and Environmental Management. April 06, 2015
  Drawing on the theories of stakeholder salience and the value‐belief norm (VBN) theory, this study examined managerial value orientations for supporting environmental responsibility. This purpose was accomplished by testing a dichotomized model of managerial value orientations, conceptualized as 'self‐interested' (performance focused) and 'other‐interested' (community focused). The hypotheses were tested among a sample of Public Assembly Facility (PAF) managers who support ER policies in this industry. The results demonstrated how the managerial value orientations influenced the hypothesized outcomes. For example, a performance‐focused stance influenced image and economic ends, while a community‐focused stance more concerned with moral obligations and localized impact. Implications are discussed in terms of how internal and external stakeholder considerations, performance concerns, community issues, and personal values toward ER are perceived by PAF managers. Accordingly, the results have implications for broad organizational theory and add to the debate over whether economic factors, social factors, or both influence ER decision‐making. Copyright © 2015 John Wiley & Sons, Ltd and ERP Environment

  April 06, 2015   doi: 10.1002/csr.1372   open full text
• Are Corporate Carbon Management Practices Reducing Corporate Carbon Emissions?
  Baran Doda, Caterina Gennaioli, Andy Gouldson, David Grover, Rory Sullivan.
  Corporate Social Responsibility and Environmental Management. March 28, 2015
  This paper is the first large scale, quantitative study of the impact of corporate carbon management practices on corporate greenhouse gas (GHG) emissions. Using data for 2009 and 2010 from the Carbon Disclosure Project survey, we find little compelling evidence that commonly adopted management practices are reducing emissions. This finding is unexpected and we propose three possible explanations for it. First, it may be because corporate carbon data and management practice information have not been reported in a standardized way. Second, there may be a delay between the application of corporate carbon management practices and their impact on emissions performance. Third, carbon management practices are not sufficiently impact‐oriented, meaning there is no relationship to observe. Our findings are important for policymakers designing corporate GHG reporting standards, for the multiple stakeholders trying to understand the drivers of corporate carbon performance, and for the corporate managers responsible for measuring, reporting and mitigating emissions. Copyright © 2015 The Authors. Corporate Social Responsibility and Environmental Management published by ERP Environment and John Wiley & Sons Ltd.

  March 28, 2015   doi: 10.1002/csr.1369   open full text
• The Quality of Disclosures on Environmental Policy: The Profile of Financial Intermediaries.
  Adalberto Alberici, Francesca Querci.
  Corporate Social Responsibility and Environmental Management. March 23, 2015
  This study investigates the quality of voluntary disclosures on environmental policy by financial intermediaries (FIs), analyzing the Global Reporting Initiative's data. Through k‐means cluster analysis, four segments of FIs are identified. Our results show a heterogeneous reality. The quality of disclosures is associated to the FIs’ attributes and the home country's characteristics: FIs’ size and operating profitability, national economic wealth, and national environmental performance. No association is found with the FIs’ business area or their quotation on the stock market. The FIs’ relevance for their domestic economy is not significant either. Copyright © 2015 John Wiley & Sons, Ltd and ERP Environment.

  March 23, 2015   doi: 10.1002/csr.1375   open full text
• Business Strategy for Climate Change: An ASEAN Perspective.
  Azlan Amran, Say Keat Ooi, Cheng Yew Wong, Fathyah Hashim.
  Corporate Social Responsibility and Environmental Management. March 23, 2015
  Business operations have been severely impacted by the increasing frequency and intensity of extreme weather conditions affecting economic development. Consequently, public pressure has been directed at businesses to build resilient and sustainable operations, especially in ASEAN countries, whose fragile natural environments make them among the most vulnerable to climate change. To better understand organisational responses, this study investigated the influence of internal resources and geographical regional effects on climate change business strategy. It provided empirical evidence from ASEAN countries based on the combined views of institutional and resource‐based theories. Generally, ASEAN businesses were aware of climate change, and focused on strategies of fuel efficiency and greenhouse gas emissions reduction. Even though few businesses integrated climate change into their business strategy, there are several factors (board of directors with international experience, organisational slack, and country effect) that influence ASEAN climate change business strategy. Copyright © 2015 John Wiley & Sons, Ltd and ERP Environment

  March 23, 2015   doi: 10.1002/csr.1371   open full text
• A Strategic Approach to CSR Communication: Examining the Impact of Brand Familiarity on Consumer Responses.
  Selin Türkel, Ebru Uzunoğlu, Melike Demirbağ Kaplan, Beril Akıncı Vural.
  Corporate Social Responsibility and Environmental Management. March 23, 2015
  Despite the widely acknowledged importance of corporate social responsibility (CSR) communications, our knowledge is limited with regard to various factors affecting consumer responses to such communication efforts. This paper aims to identify the extent to which prior brand familiarity influences consumer responses to CSR communications through a controlled experiment, exploring whether the use of different communication functions for environmental domain of CSR (i.e., publicity and advertising) generates any different effect on these responses. Findings reveal that familiar and unfamiliar brands do not differ from each other with regard to consumer attitude toward message, but elicit dissimilar responses in terms of attitude toward brand and purchase intentions. The study leads to managerial implications regarding the effective formulation and dissemination of CSR‐related messages in order to achieve stakeholder engagement. Copyright © 2015 John Wiley & Sons, Ltd and ERP Environment

  March 23, 2015   doi: 10.1002/csr.1373   open full text
• Corporate Adaptation Behaviour to Deal With Climate Change: The Influence of Firm‐Specific Interpretations of Physical Climate Impacts.
  Federica Gasbarro, Jonatan Pinkse.
  Corporate Social Responsibility and Environmental Management. March 23, 2015
  While business tends to be seen as a substantial factor in causing climate change, climate‐induced physical changes can also pose major challenges to firms in return. Firms can reduce their vulnerability to these changes by defining and implementing an adaptation strategy. Based on an empirical analysis of the oil and gas industry, this paper examines how the way firms interpret climate events in terms of awareness and vulnerability informs their measures to adapt to climate‐induced physical change. In the empirical analysis, the paper derives four types of adaptation behaviour – pre‐emptive, reactive, continuous, and deferred adaptation – that correspond with different degrees of awareness and vulnerability. The paper concludes with implications for management practice and policymakers. Copyright © 2015 John Wiley & Sons, Ltd and ERP Environment.

  March 23, 2015   doi: 10.1002/csr.1374   open full text
• Investigating the Drivers of Corporate Social Responsibility in the Global Tea Supply Chain: A Case Study of Eastern Produce Limited in Malawi.
  Andrew Ngawenja Mzembe, Adam Lindgreen, François Maon, Joëlle Vanhamme.
  Corporate Social Responsibility and Environmental Management. March 02, 2015
  Using a case study of the tea producer Eastern Produce Malawi, this research investigates which factors which influence companies upstream in the global supply chains to adopt a corporate social responsibility (CSR) agenda. Although external pressures, such as demands from Western consumers or international organizations and their related initiatives, may have shaped Eastern Produce Malawi's CSR agenda, strong internal organizational contingencies, including transformational leaders who recognize the significance of ethical issues and strong organizational values, led it to adopt this CSR agenda in practice. This study underscores the significance of using an integrative framework to explain various CSR drivers for companies. It concludes with managerial and public policy implications, as well as areas for further research. Copyright © 2015 John Wiley & Sons, Ltd and ERP Environment

  March 02, 2015   doi: 10.1002/csr.1370   open full text
• Comparing the Climate Change Actions, Targets and Performance of UK and US Retailers.
  Rory Sullivan, Andy Gouldson.
  Corporate Social Responsibility and Environmental Management. October 31, 2014
  It is often held that the UK has been something of a leader in its response to climate change, and that the USA has been more of a laggard. Whilst much of this debate relates to government policy, in this paper we consider whether this is true when it comes to corporate action on climate change. We use the retail sector to explore this question. This sector is important because of its own greenhouse gas (GHG) emissions and because of the emissions it influences through its supply chains and value chains. On the basis of extensive reviews of corporate reports and other publically available data, we find that companies in the UK are some way ahead of their US counterparts in terms of the actions they are taking (in particular in relation to their willingness to focus on their supply‐chain‐related emissions), the ambition of the emission reduction targets that they are setting for themselves, and (while acknowledging the difficulties in making direct performance comparisons) the rates of improvement in their energy consumption and GHG emissions. We therefore conclude that at least some of the wider claims about the relative performance of the UK and the USA on climate change are mirrored in the manner in which corporations are responding to climate change. Copyright © 2014 John Wiley & Sons, Ltd and ERP Environment

  October 31, 2014   doi: 10.1002/csr.1364   open full text
• Corporate Governance and Environmental Sustainability: The Moderating Role of the National Institutional Context.
  Natalia Ortiz‐de‐Mandojana, Javier Aguilera‐Caracuel, Matilde Morales‐Raya.
  Corporate Social Responsibility and Environmental Management. October 31, 2014
  This study aims to show that the effectiveness of corporate governance in improving firms’ environmental sustainability depends on the national institutional context. Using a sample of 210 firms from 14 countries in North America and Europe, our findings show that regulatory pressures discourage independent directors and separate board chairs to promote environmental sustainability whereas normative pressures have the opposite effect for these two governance mechanisms. We also found a positive moderating effect in relation to cognitive pressures for independent directors. We make a unique contribution to the literature by combining corporate governance and institutional factors to explain firms’ environmental sustainability. Although there is a growing consensus that institutions matter to corporate governance, there has been little research on how environmental institutional pressures may moderate the relationship between corporate governance mechanisms and environmental sustainability. Copyright © 2014 John Wiley & Sons, Ltd and ERP Environment

  October 31, 2014   doi: 10.1002/csr.1367   open full text
• Poverty Reduction through Empowerment for Sustainable Development: A Proactive Strategy of Corporate Social Responsibility.
  Tzu‐Yi Kao, Jason C. H. Chen, Ji‐Tsung Ben Wu, Ming‐Hsien Yang.
  Corporate Social Responsibility and Environmental Management. July 21, 2014
  Targeting the serious poverty problem of the world, this study proposes a proactive strategy for enterprises to fulfill their corporate social responsibility (CSR). The study interprets the cause of poverty from the perspectives of human capital theory and labor market theory, and examines the business functions that can be deployed in helping the poor from an empowerment theory perspective. The study includes the development of a model for enterprises to help poverty reduction and illustrates how this model has been implemented using the case study method. The results show that from an individual perspective, corporations can enhance the working abilities of the poor by sharing technologies and resources and providing skills training and education. From a social/structural perspective, corporations can establish poverty reduction businesses to provide poor people with job opportunities, or introduce social network resources to assist poor people in starting a business. Copyright © 2014 John Wiley & Sons, Ltd and ERP Environment

  July 21, 2014   doi: 10.1002/csr.1365   open full text
• Corporate Environmental Sustainability in Danish SMEs: A Longitudinal Study of Motivators, Initiatives, and Strategic Effects.
  Juan Felipe Reyes‐Rodríguez, John P. Ulhøi, Henning Madsen.
  Corporate Social Responsibility and Environmental Management. May 23, 2014
  While industry leaders proactively address environmental issues as an integrated part of corporate strategy, small and medium enterprises (SMEs) often perceive it as a means of cost reduction. The aim of this paper is to track the development of motivators, environmental initiatives, and their perceived effects on competitive advantage among SMEs. For that purpose, we conducted a longitudinal analysis of 4 repeated surveys over a period of 14 years among Danish manufacturing SMEs. Results show that Danish SMEs have increasingly deployed environmental initiatives that are associated with both lower costs and a differentiation dimensions of competitive advantage. The study also shows that over managerial attitudes, strategic intent has been the main driver when adopting such initiatives. Furthermore, we found that despite some differences between small and medium‐sized firms in terms of the levels of environmental engagement, the competitive benefits are generally robust regarding firm size. Before concluding, implications for future research and corporate managers are pointed out. Copyright © 2014 John Wiley & Sons, Ltd and ERP Environment

  May 23, 2014   doi: 10.1002/csr.1359   open full text
• Multi‐level Antecedents of Company Support for Employee Volunteering.
  Jinhyun Kim, Taewan Kim.
  Corporate Social Responsibility and Environmental Management. May 23, 2014
  The purpose of this study is to identify multi‐level determinants of company support for employee volunteering (CSEV). This study surveyed 251 senior managers in firms operating in the USA. Multiple regression analysis was used to uncover multi‐level antecedents of CSEV. In addition, we conducted logistic regression to identify which factors predict whether employees in general and executive managers participate in volunteering. The results of this study showed that humanistic culture and stakeholder pressure on corporate social responsibility (CSR) were significantly related to CSEV. Findings from logistic regression indicated that employees volunteered more when a company had higher levels of humanistic culture and perceived more pressure on CSR from stakeholders. For a corporation to successfully implement CSR initiatives through employee volunteering, this study suggests that a senior manager should recognize two major determinants of CSEV: humanistic culture and stakeholder pressure on CSR. Copyright © 2014 John Wiley & Sons, Ltd and ERP Environment

  May 23, 2014   doi: 10.1002/csr.1360   open full text
• Environmental Reporting: Transparency to Stakeholders or Stakeholder Manipulation? An Analysis of Disclosure Tone and the Role of the Board of Directors.
  Claudia Arena, Saverio Bozzolan, Giovanna Michelon.
  Corporate Social Responsibility and Environmental Management. May 09, 2014
  We study whether environmental reporting serves as a transparency tool to communicate sound environmental policies to stakeholders or rather as a manipulation tool of stakeholders' perceptions. In particular, we focus on the relationship between environmental disclosure tone and future environmental performance and we furthermore explore the role of the board of directors' monitoring and stakeholder orientation in shaping this relationship. Using a sample of 288 US oil and gas firms, we find that the bias towards positive language does not reflect purely opportunistic managerial reasons, but rather is a transparency tool to signal future environmental performance. In addition, we document that the stakeholder orientation of the board plays a transparency role in communicating the firm's superior performance. Our findings contribute to the debate on whether discretionary strategies in environmental reporting are more about increased transparency or about stakeholder manipulation. Moreover, they help investors and policymakers to interpret managers' language choices. Copyright © 2014 John Wiley & Sons, Ltd and ERP Environment.

  May 09, 2014   doi: 10.1002/csr.1350   open full text
• Stakeholder Prioritization, Strategic Corporate Social Responsibility and Company Performance: Further Evidence.
  Giacomo Boesso, Francesco Favotto, Giovanna Michelon.
  Corporate Social Responsibility and Environmental Management. May 09, 2014
  Using KLD data on more than 900 company's performance over a nine‐year period in seven areas of corporate social responsibility (environment, community, corporate governance, diversity, employee relations, human rights, and product quality), this research note re‐tests Michelon et al. proxies for prioritization and strategic approaches to CSR. The results show that, when a company pursues CSR initiatives that are linked to stakeholder preferences and allocates resources to these initiatives in a strategic way, the positive effect of its CSR initiatives on financial corporate performance (CP) strengthen. The analysis of KLD's variance and top tiers is thus proposed as a parsimonious way to measure when companies link their CSR initiatives to salient stakeholder preferences and undertake the corporate social actions that are ultimately relevant to the company's strategy and financials. Copyright © 2014 John Wiley & Sons, Ltd and ERP Environment

  May 09, 2014   doi: 10.1002/csr.1356   open full text
• Corporate Motivations of Product Recall Strategy: Exploring the Role of Corporate Social Responsibility in Stakeholder Engagement.
  Shao‐Chi Chang, Heng‐Yu Chang.
  Corporate Social Responsibility and Environmental Management. May 09, 2014
  Prior evidence shows voluntary recalls do not lead to better abnormal stock returns when compared with involuntary ones, although they intend to convey positive signals. This puzzling evidence can be attributed to the ignorance of information uncertainty associated with different product recall strategies. Because of the mixed managerial motives inherent in business strategy, voluntary recalls may involve greater information uncertainty than involuntary ones that prevent investors from receiving the intended positive messages. This paper argues that corporate social responsibility (CSR) establishes a firm's presence in stakeholder engagement and plays a crucial role in certifying information conveyed by voluntary product recalls. The findings suggest that firms with better CSR performance receive significantly greater firm value change than those with poor CSR performance upon the announcements of voluntary recalls. Besides, the CSR effect is mainly driven by the firm's engagement in technical CSR activities because of the direct dialogues with stakeholders caring about products. Copyright © 2014 John Wiley & Sons, Ltd and ERP Environment

  May 09, 2014   doi: 10.1002/csr.1354   open full text
• Corporate Social Responsibility in the Process of Attracting College Graduates.
  Jesús Barrena‐Martínez, Macarena López‐Fernández, Cristina Márquez‐Moreno, Pedro Miguel Romero‐Fernández.
  Corporate Social Responsibility and Environmental Management. May 09, 2014
  Corporate social responsibility (CSR) is acquiring great relevance in academic and professional fields as a tool which enables an increase in business competitiveness and sustainable development. Additionally, a growing number of authors have started to consider CSR as an internal capability that allows firms to attract and retain a qualified workforce. Taking into account this premise, this study has a two‐fold aim: (i) to analyse which CSR aspects are assessed higher or lower by valuable human capital such as college graduates when they decide to join a company, and (ii) to show the existence of personal and social integration factors which influence this assessment. To address these purposes, this study carried out a quantitative analysis at different Spanish universities. The results conclude that social integration factors have greater influence on the assessment of CSR and sustainable practices with regard to the processes of attracting college graduates than do personal explanatory factors. Copyright © 2014 John Wiley & Sons, Ltd and ERP Environment

  May 09, 2014   doi: 10.1002/csr.1355   open full text
• Emission Indices for Hazardous Substances: An Alternative Measure of Corporate Environmental Performance.
  Noor Muhammad, Frank Scrimgeour, Krishna Reddy, Sazali Abdin.
  Corporate Social Responsibility and Environmental Management. May 09, 2014
  Accurate measurement and interpretation of pollution emissions and reduction in these emissions is a crucial part of reporting to enhance environmental management and improve the sustainability of both business and the environment. This study uses industrial chemical release, as listed in Pollutant Release and Transfer Registers (PRTRs) as a proxy for environmental performance and presents toxicity weightings for over 90 chemicals in the Australian PRTR. It incorporates three different dimensions: human health, the environment, and exposure. The use of toxicity weighted emission indicators has far‐reaching advantages for corporate managers and policy‐makers, and external analysts. In contrast to mass‐based emission indicators, it provides robust guidance for risk amelioration. Copyright © 2014 John Wiley & Sons, Ltd and ERP Environment

  May 09, 2014   doi: 10.1002/csr.1357   open full text
• Financial Factors Influencing the Quality of Corporate Social Responsibility and Environmental Management Disclosure: A Quantile Regression Approach.
  Eduardo Ortas, Isabel Gallego‐Alvarez, Igor Álvarez Etxeberria.
  Corporate Social Responsibility and Environmental Management. April 04, 2014
  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

  April 04, 2014   doi: 10.1002/csr.1351   open full text
• The Impact of Corporate Social Responsibility on Customer Satisfaction, Relationship Maintenance and Loyalty in the Shipping Industry.
  Youngran Shin, Vinh V. Thai.
  Corporate Social Responsibility and Environmental Management. April 04, 2014
  This paper aims to examine the impact of perceived corporate social responsibility (CSR), with a focus on ethical and environment questions related to the constructs of customer satisfaction (CS), relationship maintenance (RM) and customer loyalty (CL), on determining the attitudinal and behavioural loyalty and maintenance of customers in the shipping industry. For this purpose, this study enhances its empirical validity by collecting data from 214 respondents in South Korea and testing the hypothesis using structure equation modelling. It was found that (1) CSR is an effective relationship marketing tool that requires further research to investigate its benefits; (2) systemic investigation in CSR activities in the shipping industry finds publishing CSR reports the most preferred tool among major shipping companies; and (3) there is a strong empirical evidence which supports that values have a significant impact on the customers' perception of CSR performance. Copyright © 2014 John Wiley & Sons, Ltd and ERP Environment

  April 04, 2014   doi: 10.1002/csr.1352   open full text
• Evolutionary Pathways of Environmental Management in UK Companies.
  M. Ormazabal, J. M. Sarriegi, R. Barkemeyer, E. Viles, F. McAnulla.
  Corporate Social Responsibility and Environmental Management. December 28, 2013
  This research focuses on the evolution of environmental management within firms. It is based on a survey and semi‐structured interviews conducted among UK companies. Building on an evolutionary conceptual model, consisting of several maturity stages, we identify ‘milestones’, i.e. common practices companies engage in when progressing through specific maturity stages. Whilst clear commonalities can be identified, most notably linked to the order of maturity stages they progressed through and the emergence of commonly acknowledged practices linked to the individual maturity stages, the results also reveal a number of within‐sample patterns regarding the companies’ progression through the different maturity stages. It can be concluded that the maturity stages and practices identified in this research can provide valuable guidance for firms aiming to make progress in environmental matters, as they help them to identify in which maturity stage they are and sets out steps that they can take to move forward. Copyright © 2013 John Wiley & Sons, Ltd and ERP Environment.

  December 28, 2013   doi: 10.1002/csr.1341   open full text
• Are Firms that Contribute to Sustainable Development Better Financially?
  Carmen‐Pilar Marti, M. Rosa Rovira‐Val, Lisa G. J. Drescher.
  Corporate Social Responsibility and Environmental Management. December 19, 2013
  The aim of this study is to analyze the effect exerted by corporate social strategies on (short‐term and long‐term) corporate financial performance (CFP). To this end, we use data on firms listed in the Stoxx Europe 600 index and Stoxx Europe Sustainability index from 2007 to 2010. On the sample data, we implement random and fixed effects panel data methodology corrected by heteroskedasticity, serial correlation, and/or cross‐sectional dependence. The results obtained show that the implementation of corporate social responsibility (CSR) strategy, the level of economic development of the country and firm size determine CFP. In addition, the investment in research and development influences the return on assets while the company's financial slack affects the Tobin's Q. So, companies that contribute to sustainable development incur higher CFP. Copyright © 2013 John Wiley & Sons, Ltd and ERP Environment.

  December 19, 2013   doi: 10.1002/csr.1347   open full text
• The Role of Green Supply Management in the Development of Sustainable Supply Chain.
  Katrina Lintukangas, Jukka Hallikas, Anni‐Kaisa Kähkönen.
  Corporate Social Responsibility and Environmental Management. December 19, 2013
  This paper highlights the role of green supply management in the development of a sustainable supply chain. It examines if supply risks, supplier relationship management capability, and end‐customer orientation of supply management function are connected to the green supply management practices of a firm. These connections are studied using a survey data of 165 firms collected in Finland. The results of regression analysis show that the protection of a firm's reputation is highly related to the level of green supply management; consumer awareness of green requirements puts strong pressure on a firm's supply management to meet the end‐customers' expectations, and the high the level of supplier relationship management capability in firms increases the adoption of green supply management. Furthermore, it finds that larger firms exploit green supply management practices more than the smaller ones, and green purchasing activities are not applied in high‐volume‐buying Finnish companies. Copyright © 2013 John Wiley & Sons, Ltd and ERP Environment

  December 19, 2013   doi: 10.1002/csr.1348   open full text
• The Relationship between Women Directors and Corporate Social Responsibility.
  Dolors Setó‐Pamies.
  Corporate Social Responsibility and Environmental Management. December 19, 2013
  Corporate social responsibility (CSR) is increasingly becoming a strategic issue that has to be dealt with by top management. The aim of the present study is to analyse the role that women directors can play as driving forces behind the development of CSR in organisations, and contribute to sustainable development. Despite the fact that gender diversity is acquiring considerable importance, most research has focused on analysing how it affects financial performance. In this study, we analyse the implications that gender diversity has on CSR. To do so, we have carried out an empirical study of a sample of firms from a variety of countries and sectors to determine whether those firms with a higher percentage of women on the board of directors are more socially responsible. The results support the hypothesis that gender diversity has a positive influence on CSR. Female talent can play a strategic role in enabling firms to manage their social responsibility and sustainable practices appropriately. Copyright © 2013 John Wiley & Sons, Ltd and ERP Environment

  December 19, 2013   doi: 10.1002/csr.1349   open full text
• Managing Corporate Sustainability and CSR: A Conceptual Framework Combining Values, Strategies and Instruments Contributing to Sustainable Development.
  Rupert J. Baumgartner.
  Corporate Social Responsibility and Environmental Management. November 07, 2013
  Sustainable development can be a source of success, innovation, and profitability for companies. To use this source and to deal with the challenge of sustainability, corporations need a framework they can rely on in order to identify opportunities and threats and to develop, implement, control, and improve corporate sustainability strategies to be both more sustainable (for themselves and the society) and more successful in economic terms. Based on an extensive literature review of strategic management, CSR, and corporate sustainability, a conceptual framework is developed which offers an integrated view on the relevance of sustainability aspects for an individual company and enables the integration of these sustainability aspects on different management levels. Contextual factors are used to identify the relevance of sustainable development and the significant sustainability aspects. Based on this initial step, the relevance of sustainability issues for the different management levels, as well as opportunities and threats related to sustainable development, can be identified. The framework distinguishes three different management levels: normative management, strategic management, and operational management. Questions of vision and mission of a company and of the fit between sustainability engagement and organizational culture are in focus of the normative management level. Developing an effective corporate sustainability strategy is part of the strategic level. The implementation of the sustainability strategy in the different corporate functions is part of the operational level. This framework for corporate sustainability management is supported by instruments which are clustered in different areas like performance measurement, assessment and evaluation, operational management or strategic management. Copyright © 2013 John Wiley & Sons, Ltd and ERP Environment

  November 07, 2013   doi: 10.1002/csr.1336   open full text
• Analyzing Sector‐Specific CSR Reporting: Social and Environmental Disclosure to Investors in the Chemicals and Banking and Insurance Industry.
  Irina Lock, Peter Seele.
  Corporate Social Responsibility and Environmental Management. November 07, 2013
  This paper aims to deepen the understanding of corporate social responsibility (CSR) reporting practices toward stakeholder group investors. Quantitative content analysis was applied to 437 articles of CSR reports from the chemicals, and banking and insurance industries in Germany and Switzerland. The results were benchmarked to the Sarasin sustainability rating's weighting of social and environmental industry risks. It was found that the chemicals industry's CSR reports meet the benchmark, whereas those from the banking and insurance industry do not (RQ1). Swiss chemicals producers perform well in reporting on their specific industry risks, while German companies mirror the sector‐specific risks in the banking and insurance industry (RQ2). The results thus indicate the appropriateness of investor‐specific reporting and suggest – in line with GRI and the European Union – further standardization in order to level the playing field of CSR in Europe. Copyright © 2013 John Wiley & Sons, Ltd and ERP Environment

  November 07, 2013   doi: 10.1002/csr.1338   open full text
• Motivations for Corporate Sustainability Management: Contrasting Survey Results and Implementation.
  Sarah Elena Windolph, Dorli Harms, Stefan Schaltegger.
  Corporate Social Responsibility and Environmental Management. October 30, 2013
  This paper compares empirical findings on the implementation of sustainability management with the results of earlier surveys on corporate motivations to deal with sustainability. We analyze the relevance of three different motivations, i.e. seeking corporate legitimacy, market success, and internal improvement. This is accomplished by matching these motivations with empirical findings on the engagement of functional areas. The underlying rationale is that differences in the engagement of functional areas can be expected to depend on the overall corporate motivation for sustainability management. Our analysis shows low engagement in finance and accounting, whereas the public relations department is actively engaged. Since this functional area commonly aims to legitimize corporate activities, this finding contradicts the results of earlier studies which concluded that legitimacy is not an important motivation for sustainability. We discuss reasons for these contradictions and derive implications for future research and business activities. Copyright © 2013 John Wiley & Sons, Ltd and ERP Environment

  October 30, 2013   doi: 10.1002/csr.1337   open full text
• Stakeholder Engagement, Corporate Social Responsibility and Integrated Reporting: An Exploratory Study.
  Laura Sierra‐García, Ana Zorio‐Grima, María A. García‐Benau.
  Corporate Social Responsibility and Environmental Management. September 24, 2013
  There is increasing interest in integrated reporting that includes the company's financial, governance, environmental, and social performance. For this reason, the main objective of this investigation is to study why companies are producing integrated reporting, paying special attention to the links with the assurance of the corporate social responsibility (CSR) report. Based on 7144 worldwide observations, this study identifies the determinants of integrated reporting through a logistic regression model. Our results point out that the likelihood of disclosing an integrated report is positively associated with having the CSR report assured, year, size and supplement industry. Next, we tested if companies that assure their CSR report are also affected by those determining variables. This research is pioneering in analysing the determinants of integrated reporting and as far as we know no existing research has examined the links between integrated reporting and the assurance of CSR reports. Copyright © 2013 John Wiley & Sons, Ltd and ERP Environment

  September 24, 2013   doi: 10.1002/csr.1345   open full text
• Are Socially Responsible Behaviors Paid Off Equally? A Cross‐cultural Analysis.
  María Mar Miras‐Rodríguez, Amalia Carrasco‐Gallego, Bernabé Escobar‐Pérez.
  Corporate Social Responsibility and Environmental Management. September 24, 2013
  Based on the strong influence that national culture has on corporate social and responsibility (CSR) actions (institutional theory), it is necessary to study how the financial outcomes of CSR actions could be affected by these cultural characteristics. This fact is particularly interesting for managers whose companies operate in different cultures given that they have to deal with this aspect. The aim of this paper is to analyze the moderator role that national culture could have on the CSR and firm performance (CSR‐FP) relationship through a meta‐analysis, hence helping to clarify the debate existing about this relationship in the literature. The results show that this relationship is greatly affected by national culture. In this sense, countries with a high assertiveness and gender egalitarianism show a very negative relationship. Nevertheless, those with a higher future orientation, institutional collectivism, and a humane orientation reveal a positive correlation which reaches its maximum value in those countries with a high uncertainty avoidance. Copyright © 2013 John Wiley & Sons, Ltd and ERP Environment

  September 24, 2013   doi: 10.1002/csr.1344   open full text
• Effect of Financial Reporting Quality on Sustainability Information Disclosure.
  Jennifer Martínez‐Ferrero, Isabel M. Garcia‐Sanchez, Beatriz Cuadrado‐Ballesteros.
  Corporate Social Responsibility and Environmental Management. July 11, 2013
  Interest in corporate social responsibility (CSR) information has increased in recent years. This has led companies to set aside the classic economic view and to adopt the ‘triple bottom line’, reporting social, environmental, and financial information, in order to satisfy their stakeholders' needs. Companies that provide high quality financial information tend to be more conservative in their accounting and less inclined to carry out unethical practices such as earnings management. Accordingly, they are more socially responsible. The aim of this paper is to analyse the relationship between financial reporting quality and the quality of CSR information. To do so, we studied a sample composed of 747 international listed non‐financial companies for the period 2002–2010. The results obtained from a Tobit method for panel data show that conservative companies, with a high level of accruals quality and/or those that carry out earnings management practices to a lesser extent, report high quality financial information and, moreover, high quality CSR information. Copyright © 2013 John Wiley & Sons, Ltd and ERP Environment.

  July 11, 2013   doi: 10.1002/csr.1330   open full text
• A Closer Look at the ‘Global Reporting Initiative’ Sustainability Reporting as a Tool to Implement Environmental and Social Policies: A Worldwide Sector Analysis.
  María del Mar Alonso‐Almeida, Josep Llach, Frederic Marimon.
  Corporate Social Responsibility and Environmental Management. July 11, 2013
  This study analyses the worldwide diffusion of the Global Reporting Initiative's (GRI) Sustainability Report in all economic sectors from 1999 to 2011. The logistic curve model (s‐shaped curve) is used to assess the current situation on both a global scale and a local scale. Additionally, instability and concentration indices are used to analyse whether the diffusion process developed in a homogeneous manner across economic sectors. Although for different reasons, close attention has been paid to the two leading sectors worldwide: the financial and energy sectors. Findings suggest that the energy sector has adopted GRI reporting in an effort to be more sustainable as it is more visible, polluting, and international. On the other hand, the financial sector could regain market credibility and attract new investors, and GRI reporting could help it to construct a new identity defined by legitimate behaviours and an improved image. The paper concludes with some reflections on the usefulness of these reports and trends. Copyright © 2013 John Wiley & Sons, Ltd and ERP Environment

  July 11, 2013   doi: 10.1002/csr.1318   open full text
• Sustainability or Profitability? How Communicated Motives for Environmental Policy Affect Public Perceptions of Corporate Greenwashing.
  Gerdien Vries, Bart W. Terwel, Naomi Ellemers, Dancker D. L. Daamen.
  Corporate Social Responsibility and Environmental Management. July 04, 2013
  Companies in the energy sector face a dilemma regarding how to communicate their environmental policies to the public. Communicating that environmental policies and activities are motivated by concern for the environment could elicit positive reactions, but may also lead to accusations of corporate greenwashing – the idea that companies deliberately frame their activities as ‘green’ in order to look environmentally friendly. The results of three experiments demonstrate that people easily suspect greenwashing when an energy company invests in environmental measures. Importantly, suspicions of corporate greenwashing are reduced by acknowledging economic motives instead of communicating environmental motives for such investments. Suspicion of strategic organizational behavior mediates the effect of communicated motive on perceived corporate greenwashing. This indirect effect occurs primarily among people who are not by nature very skeptical about organizational communications in general. These findings highlight the need to think carefully about how to communicate corporate environmental policies to the public. Copyright © 2013 John Wiley & Sons, Ltd and ERP Environment

  July 04, 2013   doi: 10.1002/csr.1327   open full text
• How Customer Support for Corporate Social Responsibility Influences the Image of Companies: Evidence from the Banking Industry.
  Andrea Pérez, Ignacio Rodríguez Bosque.
  Corporate Social Responsibility and Environmental Management. July 04, 2013
  The authors of this paper carry out two studies to determine whether customer support for corporate social responsibility (CSR support) influences the way customers form their perceptions of CSR practices in the banking industry. Study 1 consists of a cluster analysis which provides information about four customer groups classified according to their support for CSR practices. These groups are labelled as the ‘low support’, ‘social orientation’, ‘individual benefit’, and ‘high support’ clusters. In Study 2, the authors test whether differences exists in the way the four clusters process their CSR perceptions. The results confirm the relevance of motivational attribution when socially oriented and highly involved customers evaluate CSR. Based on this information, the authors provide several recommendations for managers to effectively design and communicate their CSR strategies. Copyright © 2013 John Wiley & Sons, Ltd and ERP Environment

  July 04, 2013   doi: 10.1002/csr.1331   open full text
• CSR for Clients’ Social/Environmental Impacts?
  George Ted Khiong Thien.
  Corporate Social Responsibility and Environmental Management. July 02, 2013
  Financial services institutions’(FSIs’) potential influence over their network of commercial clients can arguably be used to influence global sustainability, not only on a whole‐scale basis but also immediate. This paper investigates FSIs’ understanding of the corporate social responsibility (CSR) concept, and their motivations for CSR reporting. A thematic analysis of interview transcripts with decision‐makers from two banks, one insurance institution, and two expert stakeholders uncovers an espoused understanding of CSR that is broad, but the aspect of indirect impacts is not given sufficient priority despite the potential holistic effect on society and the environment. The findings do not bode well for substantive systemic change considering FSIs’ latent potential for influencing economic, social and environmental issues through the indirect impacts of their core business products and services. This paper serves to challenge thinking about CSR and CSR reporting held by reporters from FSIs. Copyright © 2013 John Wiley & Sons, Ltd and ERP Environment.

  July 02, 2013   doi: 10.1002/csr.1328   open full text
• Women on Boards: Do They Affect Sustainability Reporting?
  Belen Fernandez‐Feijoo, Silvia Romero, Silvia Ruiz‐Blanco.
  Corporate Social Responsibility and Environmental Management. June 28, 2013
  Sustainable reports are the basic tool used to reflect and communicate stakeholder dialogue. Therefore, sustainability reporting has become a key element for strategic management. Companies' strategies are defined and developed by their boards of directors. This study explores the relationship between sustainability reporting and the existence of at least three women on the board of directors. Our results show that in countries with a higher proportion of boards of directors with at least three women, the levels of CSR reporting are higher. We also find that countries with higher gender equality have more companies with boards of directors with at least three women. We control for other variables that affect differences among countries and differences in CSR reporting as found in previous studies: cultural differences, law enforcement, GDP, industry and regulation. Our paper contributes to the literature by studying the relationship between board gender composition and CSR reporting. Copyright © 2013 John Wiley & Sons, Ltd and ERP Environment.

  June 28, 2013   doi: 10.1002/csr.1329   open full text
• Exploring Diffusion and Dynamics of Corporate Social Responsibility.
  Mike Danilovic, Marleen Hensbergen, Maya Hoveskog, Liudmila Zadayannaya.
  Corporate Social Responsibility and Environmental Management. June 28, 2013
  The purpose of this paper is to explore the evolution of the concept of corporate social responsibility (CSR) in academia. The process of evolution is conceptualised to consist of diffusion and dynamics. Bibliometrics were applied for data collection and visualisation of the evolution of CSR. The findings show increasing complexity and progression in the research on the concept of CSR fuelled not only by the efforts for intellectual refinement in the field but also reflecting the changing priorities of society and businesses. The growth of this field of research both in number of publications (i.e. diffusion) and in terms of different fields in academic usage (i.e. dynamics), is an indicator for growing complexity and widening acceptance of the CSR concept across various academic disciplines in the future. Copyright © 2013 John Wiley & Sons, Ltd and ERP Environment.

  June 28, 2013   doi: 10.1002/csr.1326   open full text
• The Knowledge Diffusion Paths of Corporate Social Responsibility – From 1970 to 2011.
  Louis Y.Y. Lu, John S. Liu.
  Corporate Social Responsibility and Environmental Management. May 29, 2013
  This paper presents a unique approach to translating a complex citation network into simple main paths. We apply this approach to explore the knowledge diffusion paths of corporate social responsibility (CSR) literature over the past 40 years. ISI Web of Science (WOS) is used as the data source for retrieving the CSR papers and their citation data. We then apply main path analysis to identify and visualize the local, global, and key‐route main paths. The local and global main paths identify those papers that play a key role in the knowledge diffusion of CSR. The key‐route main path clearly exhibits the divergence‐convergence pattern of CSR development. Although the divergence‐convergence pattern of a theory's development has been hinted at in previous literature, we propose the key‐route main path to systematically identify and exhibit it. This approach provides a useful method for researchers to figure out the development cycles of a target field. Copyright © 2013 John Wiley & Sons, Ltd and ERP Environment.

  May 29, 2013   doi: 10.1002/csr.1309   open full text
• Corporate Social Performance and Stakeholder Dialogue Management.
  José Mª. Agudo‐Valiente, Concepción Garcés‐Ayerbe, Manuel Salvador‐Figueras.
  Corporate Social Responsibility and Environmental Management. May 09, 2013
  This study analyses how firms act with regard to social responsibility from the perspective of Stakeholder Theory. The objective is to empirically analyse the importance of communication with stakeholders for social responsibility. This involves the establishment of a structural equation model that enables analysis of the empirical relationship between firms' degree of communication with stakeholders and the effectiveness of their corporate social responsibility, measured by corporate social performance (CSP). We adopt a Bayesian approach that enables exact inferences concerning the model's parameters and handles missing data by random imputations, thus increasing the study's reliability. The results obtained from a sample of 416 Spanish organisations show the importance of interacting and establishing channels of communication with different stakeholders in order to identify their specific demands and expectations. Indeed, communication with stakeholders helps firms to improve their CSP programmes and activities. We can thus conclude that failure to establish good communication channels could have a negative effect on social responsibility. Copyright © 2013 John Wiley & Sons, Ltd and ERP Environment

  May 09, 2013   doi: 10.1002/csr.1324   open full text
• A holistic perspective on corporate sustainability drivers.
  Rodrigo Lozano.
  Corporate Social Responsibility and Environmental Management. April 03, 2013
  Since company boards are increasingly discussing ‘sustainability’, it becomes necessary to examine the nature of sustainability drivers. Most approaches to corporate sustainability drivers have focused either on internal or external drivers. This paper is aimed at providing a more holistic perspective on the different corporate sustainability drivers in order to better catalyse change from the unsustainable status quo to a more sustainable‐oriented state. Empirical data was collected from experts and company leaders. The findings show that, internally, leadership and the business case are the most important drivers, whilst the most important external drivers are reputation, customer demands and expectations, and regulation and legislation. The paper proposes a corporate sustainability driver model, which considers both internal and external drivers, and complements these with drivers that connect them. This offers a holistic perspective on how companies can be more proactive in their journey to becoming more sustainability orientated. Copyright © 2013 John Wiley & Sons, Ltd and ERP Environment

  April 03, 2013   doi: 10.1002/csr.1325   open full text
• Environmental Disclosures by the Malaysian Construction Sector: Exploring Extent and Quality.
  Nik Nazli Nik Ahmad, Noor Afzalina Mohamad.
  Corporate Social Responsibility and Environmental Management. April 03, 2013
  We examine the extent and quality of environmental disclosures by public‐listed Malaysian construction companies in their 2009 annual reports. Most of the 49 sample companies provide general disclosures which are positive and non‐verifiable in nature. Very few companies disclose quantitative/non‐monetary or monetary environmental information. In addition, companies did not make disclosures in eight of the items contained in the index. This suggests that environmental disclosures do not discharge the companies’ accountability as disclosures are neither complete nor comprehensive enough and are largely confined to general, narrative statements which cannot be verified. To ensure accountability, regulators must introduce environmental reporting guidelines which specify content and format of the disclosures. This study addresses the paucity of Malaysian environmental disclosure literature and is one of the few which also examines quality of disclosure. Copyright © 2013 John Wiley & Sons, Ltd and ERP Environment

  April 03, 2013   doi: 10.1002/csr.1322   open full text
• Corporate Social Responsibility of Oil Companies in Developing Countries: From Altruism to Business Strategy.
  Francisco J. García‐Rodríguez, José León García‐Rodríguez, Carlos Castilla‐Gutiérrez, Silvério A. Major.
  Corporate Social Responsibility and Environmental Management. April 03, 2013
  The growing importance of corporate social responsibility (CSR) in today's competitive business climate is well known. CSR is particularly important for firms in sectors characterised by their close ties with their social and environmental context, especially multinational enterprises (MNEs) operating in resource‐rich developing countries and, more specifically, in the oil sector. Numerous question marks surround the extent to which oil MNEs really contribute, through CSR activities, to sustainable development in these countries. Based on a case study, this paper examines the adoption of an environmental management system (EMS) in Luanda Oil Refinery in Angola. The results illustrate the potential of CSR, when integrated into MNE business strategy, to improve the social and environmental situation of such countries, due not only to its impact on the company's immediate surroundings but on the wider legislative, administrative and entrepreneurial context also. Copyright © 2013 John Wiley & Sons, Ltd and ERP Environment

  April 03, 2013   doi: 10.1002/csr.1320   open full text
• The Sustainability Manager: A Tool for Education and Training on Sustainability Management.
  Rupert J. Baumgartner, Thomas Winter.
  Corporate Social Responsibility and Environmental Management. April 02, 2013
  There is a rising awareness and interest of corporations about corporate sustainable behaviour. Sustainability issues are increasingly integrated into corporate strategies, actions, and behavior. Different approaches, systems, and instruments have been developed to support corporate sustainability management. An important aspect of any sustainability‐related corporate initiative is to train employees and to develop sustainability‐related competencies. To enable education and training in this area, an interdisciplinary team of researchers, consultants and practitioners developed a management game called ‘sustainability manager’ (www.sustainabilitymanager.at). This paper presents the key features of this business simulation and reflects the experiences of the application of this management game in training. This management game is based on a business simulation, i.e. a company is modelled using web technology and soft computing approaches. The sustainability manager can be used as a web‐based training instrument for sustainability management and can be adapted to specific training situations. Copyright © 2013 John Wiley & Sons, Ltd and ERP Environment.

  April 02, 2013   doi: 10.1002/csr.1313   open full text
• Linkages between Corporate Sustainability Reporting and Public Policy.
  Dan Beare, Ruvena Buslovich, Cory Searcy.
  Corporate Social Responsibility and Environmental Management. April 02, 2013
  The purpose of this paper is to explore the linkages between corporate sustainability reporting and public policy. Interviews with experts from 35 different Canadian corporations that produce a sustainability report were held to address this issue. The interviews specifically focused on exploring how public policy influences sustainability reporting, investigating how corporate sustainability reporting influences public policy, and identifying the barriers to linking sustainability reporting with public policy. The majority of participants explained that their corporation's sustainability reporting has not been heavily influenced by public policy. Even in the relatively few cases where the participating corporations were required to report on sustainability‐related information (i.e. financial and insurance companies), there was little indication that public policy was strongly considered in reporting. Although several participants felt that their sustainability reports could or should influence public policy, there were also indications that corporations are looking for additional guidance on reporting from government. In fact, the lack of direction from government was cited as a key barrier to improved linkages between corporate sustainability reporting and public policy. Future research should focus on addressing this problem, particularly at the individual sector level. Copyright © 2013 John Wiley & Sons, Ltd and ERP Environment

  April 02, 2013   doi: 10.1002/csr.1323   open full text
• Rationale, Morals, and Needs Pyramid for Corporate Responsibility Development.
  Tarja Ketola.
  Corporate Social Responsibility and Environmental Management. March 04, 2013
  This paper builds and tests a RaMoNe pyramid with three dimensions: rationale, morals and needs. The pyramid maps out where companies currently stand in corporate responsibility (CR) and why; and why they should change and how. The conscious economic rationale of companies has led to choices between five levels of CR, demonstrated by an earlier paper in this journal. These alternatives exemplify preconscious levels of moral development, but the highest level, virtue ethical behaviour, has not so far had its counterpart in CR. There are subconscious needs behind the rationale and morals, but the highest level, self‐transcendence needs, has not yet had its match in CR. The conceptual part of this research develops the sixth level of CR to match the virtue ethical behaviour and self‐transcendence needs. The RaMoNe pyramid is tested in four food sector companies, thereby building a model on a case study previously published in this journal. Copyright © 2013 John Wiley & Sons, Ltd and ERP Environment

  March 04, 2013   doi: 10.1002/csr.1317   open full text
• Added Value and Constraints of Transdisciplinary Case Studies in Environmental Science Curricula.
  Margien C. Bootsma, Walter J.V. Vermeulen, Jerry Dijk, Paul P. Schot.
  Corporate Social Responsibility and Environmental Management. March 04, 2013
  Sustainable development issues are characterised by their multidisciplinary character, and the fact they are not merely an academic exercise but pertain to real‐world problems. Academic sustainable development curricula should therefore not only focus on developing the analytical and research skills and theoretical and professional knowledge of their students; they should also include real‐world learning opportunities in the curriculum. This paper evaluates the added value and constraints associated with a specific type of real‐world learning called transdisciplinary learning, based on the experiences with three courses from the undergraduate and graduate Environmental Sciences curriculum of Utrecht University, the Netherlands. In these courses, students carry out a small multidisciplinary research project or a consultancy project for a real‐life client. It is concluded that transdisciplinary courses have clear added value for students, involved stakeholders, and the university alike, making them an essential part of the sustainable development curricula. The main constraint is the balance between academic quality (grading) vs stakeholder satisfaction. Although time investments for adequate problem definition with clients may constitute a constraint for university supervisors, it has the potential added value of sparking research cooperation with societal stakeholders, and internships and employment opportunities for graduates. Copyright © 2013 John Wiley & Sons, Ltd and ERP Environment.

  March 04, 2013   doi: 10.1002/csr.1314   open full text
• Market Responses to Firms' Voluntary Climate Change Information Disclosure and Carbon Communication.
  Su‐Yol Lee, Yun‐Seon Park, Robert D. Klassen.
  Corporate Social Responsibility and Environmental Management. February 26, 2013
  Despite the importance of the Carbon Disclosure Project (CDP), the question of how firms' voluntary carbon disclosure influences capital markets and shareholder value remains unanswered. Using the event study methodology with a sample of firms from the CDP Korea 2008 and 2009, this paper investigates market responses to firms' voluntary carbon information disclosure. The results suggest that the market is likely to respond negatively to firms' carbon disclosure, implying that investors tend to perceive carbon disclosure as bad news and thus are concerned about potential costs facing firms for addressing global warming. In addition, the study examines the moderating effect of frequent carbon communication on the relationship between carbon disclosure and shareholder value. The results suggest that a firm can mitigate negative market shocks from its carbon disclosure by releasing its carbon news periodically through the media in advance of its carbon disclosure. Copyright © 2013 John Wiley & Sons, Ltd and ERP Environment.

  February 26, 2013   doi: 10.1002/csr.1321   open full text
• Corporate Supply Chain Responsibility: Drivers and Barriers for Sustainable Food Retailing.
  Olga Chkanikova, Oksana Mont.
  Corporate Social Responsibility and Environmental Management. December 06, 2012
  The paper aims to provide a systematic overview of the drivers and barriers for food retailers to implement corporate supply chain responsibility. The research is based on a literature analysis and semi‐structured interviews with food retailers, with primary focus on Swedish conventional supermarket chains. The paper contributes to the existing body of research by providing the food retailers’ own perspective on the factors that trigger addressing sustainability concerns in their supply chain and by providing a taxonomy of drivers and barriers. As a result, a number of additional factors that influence the launch of responsible supply chain practices have been identified. Interestingly some of these factors are beyond the trivial driver‐barrier dichotomy. This paper is of interest to food retailers who aim to design sustainable supply chain strategies and justify associated investments, and for policymakers who aim to support retailers in their transition towards sustainable practices. Copyright © 2012 John Wiley & Sons, Ltd and ERP Environment.

  December 06, 2012   doi: 10.1002/csr.1316   open full text
• Half a World Away: The Integration and Assimilation of Corporate Social Responsibility, Sustainability, and Sustainable Development in Business School Curricula.
  Jonathan P. Doh, Peter Tashman.
  Corporate Social Responsibility and Environmental Management. December 06, 2012
  In this paper, we review efforts by business school academics to integrate corporate social responsibility, sustainability, and sustainable development in their teaching and coursework. We draw from recent research to describe the challenges and constraints to such integration, as well as the opportunities and potential of such efforts. We then report on the results of a survey of academics in business schools which underscore these challenges and constraints. We conclude with suggestions regarding how individual faculty members, business schools, and the broader field and its institutions can respond to the relative absence of these subjects and their integration in business school curricula. Copyright © 2012 John Wiley & Sons, Ltd and ERP Environment.

  December 06, 2012   doi: 10.1002/csr.1315   open full text
• Sustainable Development in Iran: An Exploratory Study of University Students' Attitudes and Knowledge about Sustainable Developmenta.
  Mahmood Bahaee, Luis A. Perez‐Batres, Michael J. Pisani, Van V. Miller, Mahmoud Saremi.
  Corporate Social Responsibility and Environmental Management. December 06, 2012
  In this paper, we explore the perceptions of Iranian undergraduate college students of the concept of sustainable development (SD). In so doing, we measure students' attitudes and knowledge on the various aspects of the SD paradigm. The results indicate that while most Iranian students surveyed have a positive perception of SD, their attitudes and knowledge about it is linked to certain demographic characteristics. For example, Iranian female college students are more knowledgeable about SD than their male Iranian counterparts. Implications of these findings are further explored. Copyright © 2012 John Wiley & Sons, Ltd and ERP Environment.

  December 06, 2012   doi: 10.1002/csr.1312   open full text
• Mapping the Way Forward: Education for Sustainability in Architecture and Urban Design.
  Sergio Altomonte, Peter Rutherford, Robin Wilson.
  Corporate Social Responsibility and Environmental Management. December 05, 2012
  Given the growing relevance of the sustainability agenda to the professions of the built environment, one way to ensure that its mandates are effectively integrated in architecture and urban design is to revisit the role that education, particularly at university level, can play. It is well understood that this requires a significant paradigm shift in the underlying pedagogies involved in educating for sustainability. It could be argued therefore that one of the main challenges is to address the dichotomy between effectively integrating creative expression with rigorous technical exploration, this being a core demand of high‐quality sustainable design. As such, advances in curriculum development must seek to promote this integration more effectively, and, in so doing, facilitate knowledge transfer between both the creative and the scientific disciplines that are core to a sustainable architecture and urban design process. In response, this paper explores the outcomes of a European project, EDUCATE (Environmental Design in University Curricula and Architectural Training in Europe), seeking to look critically at the barriers and opportunities afforded by implementing sustainability in pre‐ and post‐professional education in architecture and urban design, and exploring some of the strategies required to promote such integration. Copyright © 2012 John Wiley & Sons, Ltd and ERP Environment.

  December 05, 2012   doi: 10.1002/csr.1311   open full text
• Environmental Policy, Company Environment Protection, and Stock Market Performance: Evidence from China.
  Dongmin Kong, Shasha Liu, Yunhao Dai.
  Corporate Social Responsibility and Environmental Management. November 26, 2012
  This paper studies the impact of environmental protection efforts on the market values of firms using the carbon emission rights trading scheme (CERTS) in China as an exogenous shock. We find that the environmental policy of CERTS increases the market values of firms in the environment industry, the efforts of firms on environmental protection further enhance their market values, and the market values of firms located in the regions with CERTS are further improved. Our findings suggest that firms in the environment industry could improve their market values and obtain benefits by strengthening their environmental protection activities. We offer an important policy implication that the government should enact appropriate policies to improve the activities of firms on environmental protection and the sustainable development of the economy. Copyright © 2012 John Wiley & Sons, Ltd and ERP Environment.

  November 26, 2012   doi: 10.1002/csr.1306   open full text
• Scoring CSR Reporting in Listed Companies – Evidence from Italian Best Practices.
  Alberto Romolini, Silvia Fissi, Elena Gori.
  Corporate Social Responsibility and Environmental Management. October 25, 2012
  In the last decade, political pressure from international organisms has contributed to the divulgation and the adoption of social accountability practices. Using an inductive method, this research examines the state of the art of best social reporting practices carried out by Italian listed companies, by scoring and assessing the different maturity levels in application of the principles required by the main reporting models mentioned and by exploring the indicators disclosed in corporate social responsibility (CSR) reports. We analyze CSR reporting by Italian companies making up the FTSE ECPI Leaders Index of the Italian Stock Exchange. The findings show an overall good level of disclosure. The data confirm the results of previous studies as they highlight the escalation in sustainability reporting: both the quantity and quality of sustainability information are increasing. However, the results may raise doubts that companies consider CSR as a ‘fashion’. In fact, one of the criticisms levelled against CSR is that information is self‐gathered and self‐reported. More mandatory rules may improve transparency; however these may compromise the CSR concept, so it is necessary to further investigate the findings. Copyright © 2012 John Wiley & Sons, Ltd and ERP Environment.

  October 25, 2012   doi: 10.1002/csr.1299   open full text
• Relating CEO Compensation to Social Performance and Financial Performance: Does the Measure of Compensation Matter?
  Scott J. Callan, Janet M. Thomas.
  Corporate Social Responsibility and Environmental Management. October 22, 2012
  Remuneration to executives has risen sharply, even during the recent economic decline and financial crisis, giving rise to public outcries and harsh criticism. At the same time, there has been a shift toward more performance‐based remuneration, which is generally awarded over the long term. Coincident with these observations is an evolving literature aimed at studying executive pay and its determinants to learn if a pay‐for‐performance link exists. Although most studies focus on corporate financial performance (CFP) as a compensation determinant, which is based on shareholder theory, others broaden performance to include activities linked to corporate social responsibility (CSR), which relies on stakeholder theory. In this latter case, a nexus is identified between the pay‐for‐performance relationship and that between CFP and corporate social performance (CSP). In this research, we use a system of equations to form this connection and examine the influence of short‐term versus long‐term compensation measures on the resulting interrelationships. Copyright © 2012 John Wiley & Sons, Ltd and ERP Environment

  October 22, 2012   doi: 10.1002/csr.1307   open full text
• How is Employee Perception of Organizational Efforts in Corporate Social Responsibility Related to Their Satisfaction and Loyalty Towards Developing Harmonious Society in Chinese Enterprises?
  Qinghua Zhu, Yin Hang, Junjun Liu, Kee‐hung Lai.
  Corporate Social Responsibility and Environmental Management. September 26, 2012
  As a major part of corporate social responsibility (CSR) practices, Chinese companies have emphasized employee satisfaction to achieve sustainable development. However, it is still unclear how employees perceive organizational CSR efforts and whether such perceptions bring employee satisfaction and loyalty. To answer these timely inquires, we developed and empirically tested a theoretical framework modeling employee satisfaction as both mediator and moderator on the relationship between employee perception of organizational CSR efforts and their loyalty to enterprises. Based on 438 usable questionnaires collected from four typical companies, we found that solely providing money‐related welfare and improving the working environment can be detrimental to employee loyalty, but by increasing employee satisfaction of personal treatment, companies can mitigate such a side‐effect. Employee satisfaction of personal treatment and general company effort are necessary to enhance their affective commitment. Copyright © 2012 John Wiley & Sons, Ltd and ERP Environment.

  September 26, 2012   doi: 10.1002/csr.1302   open full text
• Corporate Community Involvement In Bangladesh: An Empirical Study.
  Shuchita Sharmin, Niaz Ahmed Khan, Ataur Rahman Belal.
  Corporate Social Responsibility and Environmental Management. September 26, 2012
  This paper empirically examines a corporate community involvement (CCI) initiative in Bangladesh. Drawing on a conceptual framework of ‘collaborative betterment’ and ‘collaborative empowerment’ and by using focus group discussions and interviews, it assesses the initiative to examine the extent to which it meets expectations of the community where it operates. Some of the key findings of the paper include: (i) although the initiative provides vital healthcare services to some of the most vulnerable and desperately poor communities, the level of actual engagement of the local people – the main stakeholders – has been marginal; (ii) when the principles of collaborative betterment and empowerment are considered, it can be concluded that the initiative struggles even as a ‘betterment’ process; and (iii) notwithstanding the rhetoric and high‐blown statements, corporate role in terms of practical efforts in the field has been mostly superficial and limited. Copyright © 2012 John Wiley & Sons, Ltd and ERP Environment.

  September 26, 2012   doi: 10.1002/csr.1304   open full text
• Institutions as Determinant Factors of Corporate Responsibility Strategies of Multinational Firms.
  Juan Jose Duran, Nuria Bajo.
  Corporate Social Responsibility and Environmental Management. September 26, 2012
  This article examines whether the relative market value and corporate responsibility (CR) performance of multinational corporations (MNCs) that comply with rigorous international standards are explained by the degree of institutional development, the capitalist model of the country of origin, and the industrial sector in which the MNCs operate. Based on a sample of 336 MNCs from 24 countries included in the Dow Jones Sustainability Index and the FTSE4Good Index, we find that the corporate social responsibility (CSR) strategy among large MNCs is primarily determined by the capitalist (and institutional) model of their country of origin and the sector of activity in which such firms operate. Namely, more than four‐fifths of the firms belong to globally integrated sectors. In general, MNCs perform a global (integrated) CR strategy. Copyright © 2012 John Wiley & Sons, Ltd and ERP Environment.

  September 26, 2012   doi: 10.1002/csr.1308   open full text
• CSR for Sustainable Development: CSR Beneficiary Positioning and Impression Management Motivation.
  Moon Seop Kim, Dong Tae Kim, Jae Il Kim.
  Corporate Social Responsibility and Environmental Management. September 26, 2012
  This study aims to seek ways to make corporate social responsibility (CSR) a vehicle for the sustainable development of companies and society. It examines the effect of CSR beneficiary positioning on purchase intention based on social exchange theory. It also investigates the moderating roles of product category, situation, and consumer's self‐monitoring level based on impression management theory. The results show that consumers will be more likely to buy products from those companies which employ a self‐benefit CSR positioning. In addition, the findings also suggest that the effect of the CSR beneficiary positioning on purchase intention depends on product type, situation, and self‐monitoring level. Specifically, when the impression management motivation is heightened, people will pay more attention to information about companies' CSR efforts. Thus, CSR beneficiary positioning will have less effect on purchase intention. However, the effect of CSR beneficiary positioning persists when the motivation is not heightened. Copyright © 2012 John Wiley & Sons, Ltd and ERP Environment

  September 26, 2012   doi: 10.1002/csr.1300   open full text
• Sustainable Development and Assurance of Corporate Social Responsibility Reports Published by Ibex‐35 Companies.
  Laura Sierra, Ana Zorio, María A. García‐Benau.
  Corporate Social Responsibility and Environmental Management. September 26, 2012
  Spain is the world's leading country as regards corporate social responsibility (CSR) reporting (KPMG, 2011). In addition, Spain is taking new initiatives with regard to environmental policy, sustainable development, and stakeholder engagement in accordance with Law 2/2011.This is why we choose Spain as the setting to analyze whether the determinants for external assurance posited by existing literature (industry, size, profitability, leverage) have an impact on the decision of companies to assure their CSR reports. Our study is a pioneer in the sense that it investigates the possible links between the auditor of the annual report and the provider of assurance. The results of this study indicate that assurance of CSR reporting depends on the size, leverage, and profitability of the company. We find that the sustainability assurance market is dominated by the Big‐4 firms, who develop different strategies in this field. Finally, we find that the decision to hire an auditor to perform sustainability assurance sometimes depends on the industry. Copyright © 2012 John Wiley & Sons, Ltd and ERP Environment.

  September 26, 2012   doi: 10.1002/csr.1303   open full text
• Corporate Social Responsibility in Human Resource Management: An analysis of common practices and their determinants in Spain.
  Dolors Celma, Esther Martínez‐Garcia, Germà Coenders.
  Corporate Social Responsibility and Environmental Management. September 26, 2012
  This paper examines the scope, types, and degree of corporate social responsibility (CSR) practices currently employed in human resource management (HRM) in Spain, and its determinants. It analyses firm, employee, and job‐related characteristics which affect the implementation of CSR in HRM. It also offers an overview of the current situation regarding CSR in HRM for a wide range of economic sectors, employees, job characteristics, and HRM practices. Information is obtained from employees rather than CEOs. Results show that companies do not engage in CSR practices to the same extent. The scope of CSR differs among types of HRM practices. The practices curently applied are grouped more according to type than to degree of responsibility. Another relevant result is that some variables such as a firm's dimension, have a clear effect on the likelihood that an employee benefits from responsible labour practices, but their effects generally vary for different types of practices. Copyright © 2012 John Wiley & Sons, Ltd and ERP Environment

  September 26, 2012   doi: 10.1002/csr.1301   open full text
• How Sustainability Leaders Communicate Corporate Activities of Sustainable Development.
  Bozena Guziana, Peter Dobers.
  Corporate Social Responsibility and Environmental Management. September 13, 2012
  In the corporate quest for sustainable development, production‐ and product‐related environmental impacts of a company can form a basis for defining the corporate environmental profile, as well as for defining environmental leaders. Awareness of the production‐ and product‐related dimensions of the environmental profile varied among companies. This paper studied descriptions and reporting of environmental issues among 19 companies ranked as Global Supersector Leaders in 2009/2010 by the Dow Jones Sustainability Index (DJSI). The results show that all of these companies are aware of production‐ and product‐related environmental aspects. There are also examples, both as headings on websites and as sections in sustainability reports, where companies structure their environmental initiatives separately with respect to production (or their own operations) and the product. The paper ends with a proposed model of corporate environmental profile. Copyright © 2012 John Wiley & Sons, Ltd and ERP Environment.

  September 13, 2012   doi: 10.1002/csr.1292   open full text
• Corporate Social Responsibility and Product Evaluation: The Moderating Role of Brand Familiarity.
  Liyanage Chamila Roshani Perera, Jayawickrama Withanage Dushan Chaminda.
  Corporate Social Responsibility and Environmental Management. July 10, 2012
  This study investigates the relationship between corporate social responsibility (CSR) and product evaluation and the role of brand familiarity in moderating the relationship between CSR and product evaluation. Using different levels of brand familiarity (high versus low) and CSR initiatives (high versus low), a between‐subjects experiment was carried out. The study finds that CSR has a positive impact on product evaluation and this positive impact is greater for products with high brand familiarity than products with low brand familiarity. The level of brand familiarity moderates the relationship between CSR and product evaluation. The study also reveals that the higher the CSR commitment and the brand familiarity, the more positive the product evaluation. Copyright © 2012 John Wiley & Sons, Ltd and ERP Environment

  July 10, 2012   doi: 10.1002/csr.1297   open full text
• Surveying Employee Attitudes on Corporate Social Responsibility at the Frontline Level of an Energy Transportation Company.
  Theophilos P. Michailides, Michael G. Lipsett.
  Corporate Social Responsibility and Environmental Management. July 10, 2012
  As large companies embrace and integrate the principles of corporate social responsibility (CSR) into their business practices, company personnel are expected to show actions that are connected to communicated corporate values and related policies. To enhance the likelihood that employees at the frontline level will accept these principles and become engaged with these values, it is in the firm's best interests to quantify and understand employee attitudes toward the social responsibility construct itself.The present work considers whether the variables of work climate perception, education level, and age directly influence one's social responsibility perspective at work, extending the Marz model to understand what may impact frontline CSR attitudes. A case study is presented, based on a survey of frontline personnel employed by a North American energy transportation company. This investigation uses an updated survey tool and method for polling a sample population. Survey development is described, analysis methods are explained, and results are presented with statistical measures to verify hypotheses related to employee engagement in CSR. Some potential implications of the results for corporate strategy are discussed. Copyright © 2012 John Wiley & Sons, Ltd and ERP Environment.

  July 10, 2012   doi: 10.1002/csr.1291   open full text
• The Role of the Board in the Dissemination of Integrated Corporate Social Reporting.
  José V. Frias‐Aceituno, Lazaro Rodriguez‐Ariza, I.M Garcia‐Sanchez.
  Corporate Social Responsibility and Environmental Management. July 10, 2012
  The stakeholder theory recognizes that, besides shareholders and creditors, there exists a broad range of agents who are interested in companies' attitudes towards sustainability. Through corporate social reporting, the social and environmental effects of companies' economic actions are communicated to interest groups. However, the information contained in financial and social reports tends to be presented quite separately from that in the others, and this may lead to confusion among users. Therefore, several major companies have introduced an integrated reporting system, which coherently summarizes the information available, thus making stakeholders participants in business management. Corporate governance mechanisms such as the Board of Directors play an important role in good practices of corporate social responsibility, implementing policies of stakeholder engagement, including processes to achieve holistic transparency. The aim of this paper is to demonstrate the influence played by certain features of the Board of Directors in the degree of information integration presented by leading non‐financial multinational firms. Specifically, we examined 568 companies from 15 countries, for the period 2008–2010. The results obtained show that growth opportunities, the size of a company and its management bodies, together with gender diversity, are the most important factors in the integrated dissemination of information. This effect has been confirmed for the Anglo‐Saxon, Germanic and Latin models of corporate governance. Copyright © 2012 John Wiley & Sons, Ltd and ERP Environment

  July 10, 2012   doi: 10.1002/csr.1294   open full text
• Institutional Investment and Corporate Social Performance: Linkage towards Sustainable Development.
  Sarwar Uddin Ahmed, Zahidul Islam, Hanif Mahtab, Ikramul Hasan.
  Corporate Social Responsibility and Environmental Management. July 03, 2012
  This study examines the relationship between institutional investment (II) and corporate social performance (CSP) of public listed companies (PLCs) in Bangladesh using cross‐sectional data. The sample includes 152 firms as listed in Dhaka Stock Exchange (DSE). Structured questionnaires, annual reports, CSR reports, websites, regulatory notifications, and newspaper articles were used for data collection.The results of the study indicate that CSP has a positive but insignificant relationship with institutional investment in Bangladesh. This would also improve the investment climate by encouraging the institutional investors to make their investment decisions based on long‐term sustainability. To the best of our knowledge, the paper investigates, for the first time, the linkage between institutional investment and CSP in the context of a developing country like Bangladesh. In the process, this paper attempts to develop the first known comprehensive CSP Index in the context of Bangladesh. Copyright © 2012 John Wiley & Sons, Ltd and ERP Environment

  July 03, 2012   doi: 10.1002/csr.1298   open full text
• Strategies in Sustainable Supply Chain Management: An Empirical Investigation of Large German Companies.
  Dorli Harms, Erik G. Hansen, Stefan Schaltegger.
  Corporate Social Responsibility and Environmental Management. May 24, 2012
  Companies which manage global supply chains face a high level of complexity with a large number of suppliers in diverse socio‐economic contexts and growing expectations of customers and standardization schemes to control social and environmental aspects. In the context of sustainable development, the effective management of supplier relationships has therefore attracted particular attention in sustainable supply chain management (SSCM). This paper investigates two SSCM strategic approaches in Germany's largest stock companies with regard to supplier management. Supplier evaluation and selection adopts a risk‐oriented strategic perspective whereas supplier development represents a business‐opportunity‐oriented approach to managing supplier chains for sustainable products. The survey‐based analysis reveals that large German stock companies mainly implement risk‐oriented SSCM strategies. Copyright © 2012 John Wiley & Sons, Ltd and ERP Environment

  May 24, 2012   doi: 10.1002/csr.1293   open full text
• Non‐financial Information About Sustainable Development and Environmental Policy in the Annual Reports of Listed Companies: Evidence from Italy and the UK.
  Chiara Mio, Andrea Venturelli.
  Corporate Social Responsibility and Environmental Management. May 22, 2012
  The truthful and correct representation of a company's current performance and its future prospects needs to account for a variety of sustainability issues, given that they are exerting an ever greater impact on strategic and operational decisions, risk profiles and balance sheet item valuations.Nowadays, companies operate in a context in which such issues as sustainable development, environmental policy, and stakeholder engagement are of increasing strategic importance.While such issues are also addressed in regulatory provisions, they require further study to meet the challenge of representing social and environmental factors, as, in the context of annual report disclosures, it is not possible to proceed simply by analogy.The present study compares sustainability disclosures from the annual reports of the top 50 listed firms (by number of employees) in two countries – Italy and the United Kingdom – which have different legal systems. The objective is to analyze whether different territorial contexts might affect, under different headings, the qualitative aspects of the non‐financial disclosures contained in the annual reports of the firms under examination. Copyright © 2012 John Wiley & Sons, Ltd and ERP Environment

  May 22, 2012   doi: 10.1002/csr.1296   open full text
• Are Companies Planning their Organisational Changes for Corporate Sustainability? An Analysis of Three Case Studies on Resistance to Change and their Strategies to Overcome it.
  Rodrigo Lozano.
  Corporate Social Responsibility and Environmental Management. May 21, 2012
  Corporations and their leaders are increasingly recognising their role in making societies more sustainable. This has fostered the development of voluntary tools and initiatives (mainly based on ‘hard’ technocentric solutions) to help them address sustainability. However, discussions on ‘soft’ issues have been limited. This paper analyses the organisational change efforts for corporate sustainability (CS) of three case studies. It was found that CS drivers catalyse change from the unsustainable status quo (SQ) towards more sustainable activities. Barriers to change usually block these efforts; identifying them can help to apply appropriate strategies to overcome them, thus helping to better incorporate and institutionalise CS. This would bring the system to a more sustainability oriented state (MSOS). In time, the MSOS becomes the SQ novo, and the process starts again. Planning such organisational changes could help companies better overcome resistance to change and integrate their efforts for was sustainability more holistically, including technological and human changes. Copyright © 2012 John Wiley & Sons, Ltd and ERP Environment.

  May 21, 2012   doi: 10.1002/csr.1290   open full text
• The Impact of CEO Characteristics on Corporate Sustainable Development.
  Shihping Kevin Huang.
  Corporate Social Responsibility and Environmental Management. May 21, 2012
  This study explores the relationship between CEO demographic characteristics and consistency in corporate social responsibility (CSR) performance among firms. The sample is based on results from major ranking agencies between 2005 and 2010. A total of 661 firms were included in the sample with 392 observations in total. The results indicate that firms' CSR performance, as measured by the consistency of their CSR rankings, is associated with their CEOs' educational specializations in Master's‐level business administration (MBA) and science (MSc). In addition, CEO tenure and gender are shown to affect firms' CSR performance. Furthermore, a firm's number of employees also has a significant relationship with its CSR performance. The results are encouraging for supporting universities' efforts to integrate CSR issues into their curricula. Copyright © 2012 John Wiley & Sons, Ltd and ERP Environment.

  May 21, 2012   doi: 10.1002/csr.1295   open full text
• Managerial Ownership and Corporate Social Performance: Evidence from Privately Owned Chinese Firms' Response to the Sichuan Earthquake.
  Ming Jia, Zhe Zang.
  Corporate Social Responsibility and Environmental Management. April 23, 2012
  This study seeks to understand the underlying relationship between managerial ownership and corporate social performance in privately owned Chinese firms. Agency theory predicts that corporate expenditure on social practices is merely a managerial expropriation in an ordinary business setting. However, the business context of natural disasters in China has been characterized by stakeholder pressure on corporate responsibility. We propose that in our context of study, corporate social performance constitutes an investment and managers who own significant parts of the company are more likely to promote corporate philanthropic actions. Using a hand‐collected database that includes firm‐level data on corporate contributions after the Sichuan Earthquake on 12 May 2008, we find that higher managerial ownership is associated with a significantly higher probability of donation and charity. Furthermore, we find that corporate board size and political ties with the government moderate this relationship. Copyright © 2012 John Wiley & Sons, Ltd and ERP Environment.

  April 23, 2012   doi: 10.1002/csr.1289   open full text
• Call for Papers.
  Matthias Fifka, Nicola Berg.
  Corporate Social Responsibility and Environmental Management. March 28, 2012
  There is no abstract available for this paper.

  March 28, 2012   doi: 10.1002/csr.1279   open full text
• A Review of Dutch Corporate Sustainable Development Reports.
  Muhammad Asif, Cory Searcy, Paulo dos Santos, David Kensah.
  Corporate Social Responsibility and Environmental Management. March 28, 2012
  There is increasing pressure on corporations for sustainability reporting. However, current patterns in corporate sustainability reporting are not well understood. Additional research is needed to identify the contents of current reports and to provide a basis for improvement. The aim of this research is to analyze the sustainable development reporting patterns of Dutch companies. A content analysis of Dutch sustainability reports was conducted. The findings show that the contents of Dutch sustainability reports vary widely. While some areas in these reports are well developed, others – such as the use of cross‐cutting indicators, linking sustainability initiatives with broader public policy, future reporting directions, systematic presentation of data, and discussion of non‐conformances – require significant improvement. Copyright © 2012 John Wiley & Sons, Ltd and ERP Environment

  March 28, 2012   doi: 10.1002/csr.1284   open full text