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This paper aims to examine the effect of cultural dimensions such as the power distance, individualism, masculinity, uncertainty avoidance, long‐term orientation, and indulgence on the Global Reporting Initiatives (GRI) commitment effect of corporate social responsibility reports by the Organisation for Economic Co‐operation and Development (OECD) banks. Adopting the stakeholder theory and the Hofstede's cultural dimension, we investigated the GRI commitment level and its determinants, using a sample of 819 firm‐year observations from 2012 to 2018 belonging to 27 countries. Thus, we collected data from BvD BankFocus database, selecting 180 OECD banks. Applying a statistical regression analysis, our findings show a significant influence of masculinity, uncertainty avoidance, long‐term orientation, and indulgence on the GRI commitment level in the context of corporate social responsibility. Additionally, our results highlight the effect of cultural dimensions of countries in the application of the GRI guidelines and investigate the reasons for this different commitment effect. Results of this paper are directed to academic community, practitioners, and policymakers as theoretical and practical advances. [ABSTRACT FROM AUTHOR]

China's environmental governance exhibits a significant imbalance with its economic development. To enhance the "green" and sustainable practices of enterprises, employing environmental, social, and governance (ESG) principles is imperative. The literature examining the correlation between ESG and green innovation (GI) lacks detailed clarity and obscures the different effects of each dimension. Inefficient resource allocation may also result from ignoring the distinct implementation costs associated with each dimension of ESG. Such problems eventually hinder the guidance of corporate practices. Therefore, the promoting or inhibiting effects stemming from each of these dimensions warrant further study. In this paper, we use data from A‐share listed companies in China for the years 2004 to 2020 to investigate the mechanism that links the E, S, and G dimensions of ESG with GI from an externality perspective. We prove a linear or U‐shaped relationship between the E or S dimension and GI, and we explore the mediating effect of financing constraints on these relationships. We compare these dimensions under a unified theoretical framework to clarify their differences in externality and internality. This study's results highlight the importance for enterprises to emphasise environmental issues and social recognition, instead of just corporate operations, to achieve sustainable development. [ABSTRACT FROM AUTHOR]

The key objective of the European Union's environmental policy is to successfully combine environmental protection with sustainable economic growth in the long term. Nowadays, it is increasingly recognized that environmental policies, besides increasing production cost, may at the same time give incentives to firms for undertaking innovative actions and/or developing and exploiting differentiation opportunities. Both differentiation capacity and cost increase are strongly dependent on a multiplicity of internal and external factors, such as energy intensity, type of technology used, characteristics of the competitive environment etc. The present paper presents a multicriterion approach for classifying firms into discrete categories of possible impact, according to their sensitivity to cost increases and their differentiation potential. The resulting environment–competitiveness matrix can be exploited for establishing sustainability strategies and designing effective policies in the industrial sector. Copyright © 2006 John Wiley & Sons, Ltd and ERP Environment. [ABSTRACT FROM AUTHOR]

Corporate social responsibility (CSR) has a powerful potential to make positive contributions to addressing the needs of disadvantaged communities in developing countries. On the other hand, there are ways in which CSR could, whether by mistake or design, damage the same communities, politically, socially and economically. This paper presents evidence that demonstrates that although there is a good business case for Shell to contribute to poverty alleviation in the Niger Delta, Nigeria, there is also a danger that in the long term Shell could effectively be leading the pace of, and directing the paths to, socio-economic development in the region with little or no contribution from the Nigerian government. The paper concludes that lack of national macro-economic planning and management, backed by equitable resource allocation, and an enabling environment, have significant implications for the overall performance of CSR initiatives by multinational corporations (MNCs) in developing countries. In other words, if the macro-economy is under-performing due to government failure, there is a likelihood that the contributions of MNCs to poverty alleviation could fail to achieve the desired outcomes. Good governance in all its dimensions is therefore an important component of the CSR agenda. Copyright © 2004 John Wiley & Sons, Ltd and ERP Environment. [ABSTRACT FROM AUTHOR]

ABSTRACT 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' (). 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. [ABSTRACT FROM AUTHOR]

Theories of Corporate Social Performance (CSP) have been criticized for lacking a clear normative theory of business in society capable of prescribing how management practice can reasonable move from ‘what is’ to ‘what should be’. This paper argues for a pragmatic approach to the role and responsibility of business in society in which the normative deficiencies of CPS theory can be strengthened through democratic iterations over some or the other ethical treatise, and thus come to constitute a justified foundation for companies' efforts in the societal arena. We illustrate our approach to a normative theory of business in society by reinterpreting the principles of corporate social responsibility (CSR) – constituting the normative foundation of CSP theory – from the vantage point of sustainable development. Copyright © 2010 John Wiley & Sons, Ltd and ERP Environment. [ABSTRACT FROM AUTHOR]

This paper presents a system of sustainable development indicators for the transmission system of a Canadian electric utility. The indicators were developed based on extensive consultations with internal experts at the case utility and external experts in the field of sustainable development indicators. A total of 98 indicators were incorporated into the system, with 70 being developed as a part of this process and 28 representing indicators previously developed by the company. Recognizing the difficulty of working with nearly 100 unstructured measures, four techniques were used to increase the utility of the indicators: (1) the indicators were clustered around eight key priority areas, (2) the indicators were organized according to a hierarchical approach linked to the business planning process, (3) the process of integrating the indicators with existing corporate initiatives was staggered over time and (4) a tiered aggregate was developed. The process of developing the indicators is discussed, with key lessons learned emphasized throughout the paper. Copyright © 2006 John Wiley & Sons, Ltd and ERP Environment. [ABSTRACT FROM AUTHOR]

The aviation sector has mixed impacts on economic development and environmental degradation. Market instruments and regulations are not always sufficient to balance these conflicting demands. Stakeholder engagement has been recognized as a possible non-market and non-regulatory mechanism that could complement both market instruments and regulations. This paper provides a stakeholder engagement framework to support airport companies in formulating and implementing strategies for sustainable airport development and suggests a practice guide to operationalize the framework. Copyright © 2006 John Wiley & Sons, Ltd and ERP Environment. [ABSTRACT FROM AUTHOR]

ABSTRACT 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. [ABSTRACT FROM AUTHOR]

Gender policies concerning the composition of board of directors are included in the legislation of many countries, especially promoted by the European Commission to reach gender equality in the processes of decision making. On the other hand, in the last decades, sustainable development problems caused by economic progress have enhanced the interest in environmental policies. Using the data from top Spanish listed companies, from 2003 to 2017, we test if the higher number of women on their board influences corporate social responsibility (CSR), through the disclosure of reports following the Global Reporting Initiative guidelines and the inclusion in the Dow Jones Sustainability Index. By using probit models and instrumental variable estimation to address endogeneity and reverse causality problems, we find that the female presence in management positions is positively linked to a voluntary disclosure of CSR reports and the inclusion in a sustainability index, which supports gender legislation. [ABSTRACT FROM AUTHOR]

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 [ABSTRACT FROM AUTHOR]

ABSTRACT 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 [ABSTRACT FROM AUTHOR]

ABSTRACT 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 [ABSTRACT FROM AUTHOR]

Project management, as a recognized core business competency, must incorporate planning, execution and implementation procedures within a broader sustainability framework, i.e. internalizing the externalities of a project. Current project life cycle management (LCM) methodologies do not efficiently address the objectives of sustainable development, especially in developing countries such as South Africa. Social aspects are rarely considered, while environmental factors are typically only addressed by means of environmental impact assessments (EIAs). A procedure to improve the consideration of environmental aspects in project LCM is subsequently introduced for South Africa. The procedure is demonstrated by means of a case study in the process industry. A framework is further proposed of social sustainability criteria that are relevant to projects within the process industry. The acceptability of the framework to decision-makers in petrochemical companies is discussed. Case studies are further suggested to evaluate the practicability of measurable social impact indicators for project LCM. Copyright © 2005 John Wiley & Sons, Ltd and ERP Environment. [ABSTRACT FROM AUTHOR]

The Thames Valley is seen as the powerhouse of the British economy, and one of the best performing regions in Europe. This economic base offers opportunities for expansion with the potential for it to become the knowledge capital of Europe. Business interests view the area as a highly desirable location, not only because of its markets, skills and proximity to the City and Heathrow but also because of its high quality environment. Companies, however, complain of skills shortages, traffic congestion, lack of suitable premises and housing that is affordable to the workforce. Much of the Thames Valley is either Green Belt or Areas of Outstanding Natural Beauty. Furthermore, the availability of future water supplies, the maintenance of the quality of water in the rivers and managing flood risk are also likely to act as constraints on development in the future. How economic growth is to be achieved with minimal additional development and without detriment to the environment is the central question that is likely to dominate planning in the this region over the next few years. Is it possible to achieve more with existing resources? Copyright © 2004 John Wiley & Sons, Ltd and ERP Environment. [ABSTRACT FROM AUTHOR]

The traditional view that has predominated in the industrial world has been that of a total clash between economic activity and the protection of the environment. This perception has evolved somewhat and currently environmental considerations have become a fundamental part of business practices. The first step that may help organizations to face these new challenges lies in recognizing the competitive advantages that environmental management systems, EMSs, can bring. This article presents the findings of a recent survey of Spanish firms. The results suggest that a positive relationship exists between the effects of EMSs and improving firms' competitiveness. Copyright © 2003 John Wiley & Sons, Ltd. and ERP Environment [ABSTRACT FROM AUTHOR]