Search

The study of rhetorical devices and how corporate leaders organise the texts and convey attitudes to stakeholders in corporate social responsibility (CSR) reports has become an important research area in recent years. A relatively neglected means of rhetorical expressions, however, is metadiscursive nouns. This study investigates the use of metadiscursive nouns in a 0.5-million-word self-built corpus of the US and Chinese CEO letters in CSR reports to reveal cross-cultural variations. The results show that the interactive metadiscursive nouns are twice as frequent in the US discourse as in the Chinese discourse, demonstrating greater efforts invested in cohesion by the US companies. This difference can be attributed to the writer-responsible rhetoric in the West and the reader-responsible conventions in China. The interactional metadiscursive nouns in the US discourse occur twice as frequently as in the Chinese counterpart, suggesting greater exertion of nominal stance by the US companies. This discrepancy mainly arises from the high- and low-context variations between the US and China. This study sheds new insights on metadiscursive nouns as rhetorical resources in cross-cultural CSR communication and provides implications for ESP practitioners to use them as a means of conceptualising writer–reader interaction in corporate communication. • The US texts use more interactive metadiscursive nouns than the Chinese texts. • The US texts use more interactional metadiscursive nouns than the Chinese texts. • The US discourse reflects writer-responsible rhetoric and low-context culture. • The Chinese discourse reveals reader-responsible rhetoric and high-context culture. • Metadiscursive nouns are key rhetorical resources in cross-cultural CSR discourse. [ABSTRACT FROM AUTHOR]

The first overarching objective of the Space Agenda 2030 is to strengthen the role of the space sector as a major driver of sustainable development. To achieve this objective, the European Space Agency launched already 10+ years ago the ESA Business Applications Programme to foster the adoption of space technologies in non-space sectors, promoting the development of commercial satellite-based projects (i.e., projects developing business applications based on Earth Observation, Satcom and Navigation satellite technologies and data) and contributing to achieving Sustainable Development Goals (SDGs). While space technologies undeniably offer substantial societal benefits, there exists an opportunity to provide professionals and academics with a comprehensive perspective on the ongoing progress of commercial satellite-based projects in their vital role in advancing the achievement of Sustainable Development Goals (SDGs) and tackling Grand Challenges. Our research aims to clarify commercial satellite-based applications' direct and indirect impacts on SDGs and their features contributing to achieving them. We develop a taxonomy of the ESA Business Applications programme portfolio, analysing 603 commercial satellite-based applications developed between 2014 and 2022 across 34 variables (including SDGs directly or indirectly impacted), sourced from the program's web pages. We perform descriptive statistics and exploratory data analysis to present commercial satellite-based applications' direct or indirect impact on the 169 SDG targets. Finally, we describe the features of commercial satellite-based projects (e.g., geographical scope, satellite technology adopted, non-space domains of application) contributing to the SDGs' achievement. Our results show that 603 commercial satellite-based applications impact at least one SDG. Overall, SGD3 is the most impacted (136, 22 %), followed by SDG11 (105, 17 %) and SDG2 (78, 12 %). 257 Earth Observation-based applications mostly impact SDG2 (58, 23 %), SDG15 (38, 15 %) and SDG11 (34, 13 %). 230 Satellite Navigation-based applications mostly impact SDG3 (68, 30 %), SDG11 (52, 23 %) and SDG6 (22, 10 %). 116 Satellite communication-based applications mostly impact SDG3 (33, 28 %), SDG11 (16, 14 %) and SDG4 (15, 13 %). Moreover, we identify 14 application domains, and for each of them, we investigate their impact on SDGs. The application domains that mainly impact SDGs are Health (91, 16 %), Food and Agriculture (85,15 %), and Energy (51, 9 %). Our research demonstrates and strengthens the space sector's role as a major driver of sustainable development. Researchers may adopt the methodology in other contexts, overcoming the geographical and data accessibility limitations of our research. • EO and GNSS-based applications demonstrate their value across diverse sectors and end-users. • Earth Observation-based applications mostly impact SDG2, SDG15, and SDG11. • Satellite Navigation-based applications mostly impact SDG3, SDG11, and SDG6. • Satellite communication-based applications mostly impact SDG3, SDG11, and SDG4. • Businesses tend to invest mainly satellite-based applications impacting SDGs 3, 11, 12, and 15. [ABSTRACT FROM AUTHOR]

Green mergers and acquisitions (GM&A) are pivotal for attaining green competitive advantages and fostering sustainable development. This study exploits data from Chinese publicly traded companies spanning 2010–2021 to examine the impact of GM&A on corporate environmental responsibility (CER). Utilizing a difference-in-differences design, the results document that GM&A significantly enhances firms' environmental responsibility. This conclusion remains robust after a comprehensive set of checks. GM&A spurs green technology innovation, eases financial constraints, and elevates corporate environmental awareness, thus mitigating environmental pollution. Additionally, the positive impact of GM&A on CER is particularly pronounced in regions with high market liberalization and firms with substantial social capital. These findings offer valuable insights for policymakers crafting GM&A policies to raise environmental quality and contribute to the literature on the relationship between GM&A and CER. [ABSTRACT FROM AUTHOR]

This paper investigates the impact of stock market liberalization on entrepreneurship using non-financial firm-level data from 2007 to 2022. The results show that increased stock market liberalization promotes entrepreneurship by alleviating financial constraints, reducing corporate risk-taking, and enhancing corporate social responsibility. With a one percent increase in stock market liberalization, entrepreneurship improves by 8.60 percent. These findings remain robust even after replacing variables, changing model specifications, and addressing the endogeneity concerns. We also find the positive impact of stock market liberalization on entrepreneurship is more pronounced for firms with higher financing constraints, governance efficiency, industry competition, and eastern regions. This study underscores the significance of thoughtful financial market reforms in promoting entrepreneurship and ensuring high-quality economic development. [ABSTRACT FROM AUTHOR]

We investigate the firms' and unions' incentives to engage in socially responsibility activities in a unionized differentiated goods' duopoly market. The socially responsible attributes attached to products are considered as credence goods, with consumers forming expectations about their existence and level. We show that a Corporate Social Responsibility (CSR) bargaining scheme, in which firms and unions bargain over not only the wage rate but also the level of the firms' CSR activities, always arises in equilibrium. Incorporating CSR activities into the union–firm bargaining agenda acts as a commitment device that credibly signals to consumers the level of CSR activities undertaken by firms. The market equilibrium leads to the highest social welfare; thus, market and societal incentives are aligned. [ABSTRACT FROM AUTHOR]

This paper examines the role of energy efficiency in enhancing corporate sustainability and competitiveness. Employing a systematic literature review methodology, we analyze the financial advantages, corporate sustainability alignment, and crisis resilience associated with energy efficiency measures in business operations. The results highlight the significant cost savings, improved profitability, and enhanced competitiveness resulting from energy-efficient practices. Furthermore, we elucidate how energy efficiency initiatives align with broader corporate sustainability objectives, reduce environmental impact, and promote corporate social responsibility. Additionally, the paper discusses how energy efficiency enhances organizational resilience by bolstering preparedness for crises and promoting long-term sustainability and adaptability. The main implications of our findings underscore the importance of prioritizing energy efficiency as a strategic imperative for businesses seeking to achieve sustainability goals while maintaining competitiveness in a rapidly evolving global landscape. [ABSTRACT FROM AUTHOR]

In an era marked by increasing environmental concerns, this study investigates the impact of corporate social responsibility (CSR), transformational leadership (TL), and green organizational culture (GOC) on the environmental performance of the Malaysian manufacturing sector. Utilizing the resource-based view and ability-motivation-opportunity theory, this study explores GOC's mediating role between CSR, TL, and environmental outcomes, offering insights into enhancing sustainability in manufacturing. Through a survey of 375 Malaysian manufacturing professionals from October 2022 to January 2023 and using Structural Equation Modeling for analysis, the research confirms that CSR, TL, and GOC significantly enhance environmental performance. It highlights the critical role of transformational leadership in driving sustainability efforts and the positive influence of a green culture. This study contributes practical strategies for managers and policymakers to merge leadership, culture, and social responsibility in promoting environmental sustainability. Emphasizing the benefits for the Malaysian economy, it advocates for manufacturing firms to incorporate these findings into their CSR strategies, fostering a culture and leadership conducive to superior environmental results. This approach is vital for aligning with sustainable development goals, thereby boosting both ecological and economic growth. [ABSTRACT FROM AUTHOR]

While businesses fluctuate with politics, firms try to find ways to deal with uncertainty. We investigate how political incentives shape corporate social responsibility (CSR) reporting activities using the setting of China. Based on a sample of non-mandatory CSR disclosure firms, we find that firms experiencing political turnover are more inclined to issue CSR reports voluntarily, supporting the political connection demand hypothesis rather than the political cost hypothesis. Such effects are more prominent when the political turnover is unexpected and successors are non-locals. Meanwhile, non-SOEs, not politically connected enterprises, and firms located in low government efficiency areas are more likely to issue CSR reports. Further analysis shows that these firms disclosed CSR information experiencing political turnover fail to ensure the reporting quality but can obtain resources in the future. Overall, we highlight that CSR disclosure is a way for firms to establish political connections with politicians. Our study sheds light on the determinants of voluntary CSR disclosure from a political perspective. [ABSTRACT FROM AUTHOR]

• Designed a micro-governance framework of multi-government environmental regulation (ER) synergy. • Developed a synergistic-based measure to quantify the degree of heterogeneous multi-government ER synergy. • Heterogeneous multi-government ER synergy has dissimilar impacts on corporate environmental responsibility (CER). • Financing constraints and executives' attention to CER play mediating roles in the mechanism. • The impact of multi-government ER synergy is heterogeneous among different types of firms. The United Nations Development Programme (UNDP) calls for enhanced global efforts to achieve the 17 sustainable development goals by 2030, highlighting the crucial role of corporate environmental responsibility (CER) in advancing global sustainability. As a significant participant, China is leveraging its government-led environmental regulation (ER) system, which has a multi-level and multi-sectoral structure, to effectively combat climate change. However, the effect of this ER system, especially collaborative efforts among multiple government subjects, on CER remains unknown. Thus, this paper is the first attempt to investigate the effect and underlying mechanisms of multi-government ER synergy on CER from the perspective of government subject synergy. Using a dataset of Chinese A-share listed manufacturing firms from 2010 to 2021, this study finds the following. First, multi-government ER synergy boosts CER. Direct ER synergy, stemming from joint policy-making across departments, encourages CER in end-of-pipe governance. Indirect ER synergy, arising from administrative hierarchy constraints among multi-level governments, fosters CER in front-end governance. Second, financing constraints and executives' attention to CER are two key channels through which multi-government ER synergy influences CER. Third, firms with political connections, those in heavily polluting industries, or those located in central and western regions adopt more proactive CER strategies under multi-government ER synergy. This paper expands research on government collaborative governance from the regional macro-perspective to the micro-firm level, providing valuable insights for countries worldwide, particularly emerging economies that share similar characteristics with China, to contain rapidly growing environmental challenges and advance global sustainability. [ABSTRACT FROM AUTHOR]

Previous studies have examined the innovation effect of corporate social responsibility (CSR) by measuring R&D investment or patent output, and there are still different opinions. Using the data of Chinese listed companies, we analyse the influence of CSR on innovation and its mechanism. We find that the active fulfillment of CSR is beneficial to the improvement of the scale and quality of innovation. The mechanism test shows that undertaking more CSR enables enterprises to obtain more financial subsidies, which promotes the improvement of innovation scale and quality. In addition, media attention reinforces the innovative effect of CSR. Heterogeneity research shows that for non-state-owned enterprises (non-SOEs) and enterprises located in areas with imperfect market mechanisms, actively assuming CSR is conducive to improving innovation performance. However, for SOEs and enterprises located in areas with mature market mechanisms, the innovative effect of CSR is not significant. [ABSTRACT FROM AUTHOR]

Companies need to consider corporate social responsibility (CSR) as they seek to achieve digital transformation. However, scholars know little about whether CSR can "feed" digital transformation. We argue that engaging in CSR can improve a firm's resource base in terms of human, financial, and technological resources, thereby contributing to the development of digital transformation. Using data from A-share listed companies from 2011 to 2020, we test our hypothesis and find that CSR facilitates digital transformation of firms and that the effect is persistent. Mechanism tests show that CSR promotes digital transformation only by improving firms' human and technological resources. In addition, the facilitating role of CSR is more pronounced in non-state-owned enterprises and small and medium-sized enterprises. This study enriches the literature on the relationship between CSR and digital transformation. [ABSTRACT FROM AUTHOR]

ESG ratings, as a metric for assessing corporate social responsibility, have garnered escalating interest from both domestic and international investors within China. However, critical indicators for augmenting ESG scores remain underexplored. Utilizing data from 2017 to 2020 on CSI 300 and CSI 500 constituent stocks, this study employs advanced machine learning algorithms, including XGBoost (XGB), LightGBM (LGB), and Random Forest (RF), to conduct a quantitative analysis of corporate feature values and their correlation with institutional rating outcomes. The findings indicate a predominant influence of corporate governance indicators, particularly in the realm of information disclosure, followed by social responsibility and environmental metrics. The paper further delineates specific, actionable short-term and long-term strategies that corporations can adopt across environmental, social, and governance dimensions, tailored to the nuances of various sub-indicators. [ABSTRACT FROM AUTHOR]

The current study focuses on corporate responsibility for the mental health of employees. In an era of digitalization, corporations must provide an environment that supports employees in the cognitive process, promoting the importance of mental health in the workplace. A visual model of employee preference for receiving information about mental health at work is outlined in the study. The objectives are to establish the areas of interest that help to receive the information and to compare these areas of interest. For data collection, eye tracker methodology was applied, and the results were statistically analyzed. [ABSTRACT FROM AUTHOR]

Prior literature has documented that product quality failures have negative impacts on the interest of stakeholders, such as consumers and shareholders. We extend this literature by investigating its potential effects on the interest of employees. Using a novel dataset that tracks the recall incidents of Chinese firms in an industry where product quality is crucial (i.e., the drug industry), our empirical results show that the effects on corporate employment decisions are twofold. On the one hand, we show that firms' employment growth decreases after product recalls. The effect is more pronounced in non-state-owned firms, firms with higher labor costs, firms in regions with weaker labor protection, and during periods when local politicians lack promotion incentives. On the other hand, product recalls mainly induce firms to reduce the employment growth of low-grade employees, consistent with recalling firms relying on high-skilled labor to improve drug quality. Collectively, our study suggests that product quality failures could be a broader issue of corporate social responsibility (CSR) than being documented, and carries implications for policymakers concerning employment as well as product safety. [ABSTRACT FROM AUTHOR]

The widespread introduction of new digital economic technologies in enterprises has reshaped their engagement in environmental protection, with significant implications for fulfilling their environmental responsibilities. This study focused on the relationship between digital transformation (DT) and corporate environmental responsibility based on sample data of A-share listed companies during 2010–2018, considering the typical data of corporate DT in recent years. DT can effectively incentivize firms, particularly heavy polluters, mature firms, and bear markets, to fulfill their environmental responsibilities, and the findings hold after the robustness tests. DT can also ultimately enhance the level of corporate environmental responsibility through micro-paths such as improved internal disclosure and enhanced attention from external investors. Simultaneously, local governments have significantly strengthened the incentive effect of DT on enterprises' fulfillment of environmental responsibility by actively practicing green development and increasing environmental protection investments. These results provide an important theoretical and practical basis for promoting environmental pollution management and strengthening the policy support for DT. [ABSTRACT FROM AUTHOR]

Corporate environmental responsibility and green technological innovation, as two major driving forces for green development, deserves more theoretical discussion. This paper systematically analyzed the nonlinear relationship between corporate environmental responsibility and green technological innovation by utilizing the 5084 observations from a sample of Chinese A-share listed companies (2011–2020). The results show that: (1) There is indeed a U-shaped nonlinear relationship between corporate environmental responsibility and green technological innovation, with this influence is more prominent in the corporate environmental responsibility - green technological innovation quantity nexus. (2) All mediating effects in this article have been proved and also exhibit a better performance in mediating between corporate environmental responsibility and green technology innovation quantity. (3) The baseline relationship in our research has significant enterprise ownership, market competition, and policy uncertainty heterogeneity. Moreover, the corporate environmental responsibility-green technology innovation quantity nexus is more sensitive to the above scenario factors. [ABSTRACT FROM AUTHOR]

The clinical manifestations and prognosis of myasthenia gravis are related to antibodies, and children are affected differently than adults. The presence of ryanodine receptor and titin antibodies in adults indicates late onset and severe disease related to thymoma, but their role in children is rarely reported. This study collected a cohort of children according to inclusion and exclusion criteria, consisting of antibody-negative, AChR-positive, and AChR with or without titin and RyR antibodies. The differences among groups in general conditions, clinical manifestation, treatment and prognosis were compared. In total, 171 patients were included: 33 patients (19.30%) were antibody-negative, 84 patients (49.12%) were positve for AChR antibody, 22 patients (12.87%) were positve for AChR and RyR antibodies, 5 patients (2.92%) were positve for AChR and Titin antibodies, and 27 patients (15.79%) were positve for AChR, RyR and Titin antibodies. The median onset age of all the patients was 57.8 (9–177) months, and patients with AChR and RyR antibodies (p = 0.02) and AChR, RyR and Titin antibodies (p = 0.0006) had a younger onset age than patients with AChR antibodies. The rate of generalized MG and MG-ADL before treatment in the AChR-, RyR- and Titin antibody-positive groups was distinctly higher than that in the AChR antibody-positive group (p = 0.038, p = 0.0325). The rate of IVIG use in the AChR-, RyR- and Titin antibody-positive groups (p = 0.0388) was higher than that in the AChR antibody-positive group. The rate of immunosuppressant use in the AChR and RyR antibody-positive group (p = 0.0415) and in the AChR, RyR and Titin antibody-positive group (p = 0.0006) was higher than that in the AChR antibody-positive group. Plasmapheresis was performed in 1 case in the AChR-, RyR- and Titin antibody-positive groups. The CSR rate in the AChR and RyR antibody-positive group (p = 0.0423) and in the AChR, RyR and Titin antibody-positive group (p = 0.0152) was significantly lower than that in the AChR antibody-positive group. Gender, ptosis severity, and CSR time were not significantly different between groups. We summarized one of the largest cohorts of pediatric MG patients and compared the clinical phenotype of patients with antibody-negative, AChR-positive, and AChR with or without titin and RyR antibodies. The results showed that patients with AChR and RyR antibodies had a younger onset age, a higher immunosuppressant use rate and a lower CSR rate. [ABSTRACT FROM AUTHOR]

Ludwig von Mises produced an impossibility theorem indicating that economic calculation in the absence of market prices was impossible. This gave rise to the 'socialist calculation debate' in the first half of the twentieth century. This paper makes use of the insights of that debate to shed light on other situations where decision makers are required to allocate resources in areas where there are no market prices. A pertinent example would be most corporate social responsibility programs. In the absence of market prices local information cannot be communicated to decision makers. The paper further argues that blockchain technology can create the institutional environment for markets to emerge and consequently overcome the problem of missing prices. [ABSTRACT FROM AUTHOR]

Corporate social responsibility has received increasing attention in recent decades. In this paper, we investigate how corporate involvement in poverty alleviation affects investment efficiency. Based on the context of China, we find that involvement in targeted poverty alleviation improves enterprises' investment efficiency through two channels: 1) resource effect, which alleviates enterprises' underinvestment by obtaining strategic resources, and 2) governance effect, which reduces enterprises' agency conflict and reduces enterprises' overinvestment and underinvestment. This study enriches our understanding of the determinants of corporate investment efficiency and the economic consequences of targeted poverty alleviation. In addition, our findings also provide policy implications for both regulators to encourage enterprises to actively fulfill their social responsibilities and promote their high-quality development. [ABSTRACT FROM AUTHOR]

The theoretical underpinning of compensation for CSR in the SDG era emerges as a trending area for researchers. However, the measurability of CSR is a technical problem for CSR research in developing nations. This study uses 5,699 firm-year observations and entropy measures to assign CSR engagement scores based on CSR breadth and depth. The results reveal that total compensation (TC) behaves according to stewardship theory and positively influences CSR engagement, breadth, and depth. However, fixed (FC) and variable (VC) compensations follow agency theory and have a negative and positive impact on CSR engagement, breadth, and depth, respectively. We also examine the impact of TC, FC, and VC on CSR engagement levels in firms' external and internal control. We observe that high-leverage firms hold the baseline result, whereas, in internal control, the non-business group firms hold the baseline result. Moreover, in institutional ownership, we find that TC and VC follow the stewardship and agency theories and positively affect CSR engagement. In contrast, the impact of FC on CSR engagement is not affected by institutional ownership. The findings of this study can help policymakers improve CEO compensation structures to increase CSR practices and ensure the achievement of SDGs by 2030. [ABSTRACT FROM AUTHOR]

This study explores the impact of chief executive officers' (CEOs) green experience on environmental corporate social responsibility (ECSR) by analyzing the 5373 firm-year observations from China. The result shows that hiring green CEOs increases environmental protection investment (EPI), environmental compliance, and ESG ratings, significantly for firms in non-polluting sectors. Channel analysis shows that CEOs with green-related experience improve their environmental consciousness, which stimulates corporate environmental behavior. The positive effects of green CEOs are more pronounced in firms with high-quality digital transformation and better internal and external governance mechanisms. Our results survive a battery of robustness tests, such as endogeneity concerns, alternative measures, and heterogeneity analysis. Overall, this study provides a theoretical contribution to the study of managerial characteristics and environmental governance based on work experience and educational background in emerging countries. [ABSTRACT FROM AUTHOR]

Previous studies have largely ignored the role of small and medium-sized businesses (SMEs) and instead concentrated on corporate social responsibility (CSR) in large corporations. In the developing Chinese economy, promoting responsible behavior​ among manufacturing SMEs has taken on greater significance. Using mixed-level probit regression and qualitative comparative analysis, this study examines data from Chinese SMEs between 2010 and 2018. Results show that worker productivity has a positive impact on how public spending and R&D spending are related. The study reveals a wide range of relationships between various SME categories. Results show that public spending and R&D significantly contribute to the economic expansion of Chinese SMEs. Pre-crisis financial flexibility, which has little impact on R&D employment flexibility during a crisis, also undermines the positive relationship between increased R&D flexibility and post-crisis business performance. These observations clarify how SMEs participate in international R&D and highlight opportunities and management challenges. [ABSTRACT FROM AUTHOR]

Corporate Social Responsibility (CSR) may lead to many innovations being implemented simultaneously. However, studies on how concurrent innovation techniques affect performance is scarce. To study the complementarity/substitutability in the effectiveness of various forms of innovation, this study examines the combined usage of six different types of innovation. Data from a sample of 1200 Chinese manufacturing Small and medium-sized enterprises (SMEs) were used for the empirical investigation. We find that digital platforms have a positive effect on the capacity reconfiguration of SMEs and business model innovation. This study examines the relationship between stakeholder interactions, reverse knowledge sharing, open innovation (OI) initiatives, and SMEs' performance in several Chinese industries. The results show that OI initiatives are statistically negligible compared with SMEs' total performance. We also discover that the link between platforms and CSR business model innovation is mediated by the reorganization of developmental capacity and reconfiguration of substitutional capabilities. In addition to having significant managerial ramifications for policymakers and CSR, to assist businesses in executing technological solutions, these results provide a theoretical contribution to the study of digital platforms and SMEs. [ABSTRACT FROM AUTHOR]

While previous literature has paid much attention on the effects of trust as an informal institution on economic growth and corporate behavior, it is unclear whether and how the trust affects the corporate social responsibility (CSR). In this study, we use CEOs' early experiences on trust to assess the effect of CEO's personal trust on CSR based on a difference-in-differences design. We find that CEOs with low trust levels are more inclined to be socially responsible. Mechanistically, CEOs are willing to take the initiative to fulfill their social responsibility due to risk aversion and concern for corporate development brought about by poor trust. After excluding competing explanations for the effects of early experience on human capital accumulation and health endowment, the results on the impact of trust on CSR remain robust. The inhibitory effect of trust on CSR is more pronounced in conditions of higher levels of external corporate governance, low financing constraints, and low analyst attention and among state-owned enterprises. The findings of this paper emphasize the important role of informal institutions in CSR performance. [ABSTRACT FROM AUTHOR]

CEO statements from CSR (corporate social responsibility) reports serve as an important channel to promote the positive image of a company. It is critical for CEOs to take a positive stance to address the company's strategy to stakeholders. This paper examines grammatical stance constructions that US and Chinese Global Fortune 500 companies employed for establishing a responsible image in CEO statements. Based on 50 US and 50 Chinese CEO statements, the present paper investigates how CEOs use attitudinal, epistemic, and modality stance constructions to introduce their strategies for social responsibility. The findings of the study show that US CEO statements use significantly more attitudinal and epistemic stance constructions than Chinese CEO statements, indicating an affective stance taken by US CEOs. In addition, Chinese CEOs employ stance strategies focusing more on the companies' competence of environmental protection and self-improvement that conforms to the government policy. By contrast, US CEOs tend to actively present CSR participation in a wider range of social benevolence activities. The present study thus contributes to the increasing scholarly attention to CSR as well as to the understanding of different institutional practice across cultures. The study also provides implications for teaching and learning business writing and communication. • Grammatical stances in CEO statements of CSR reports were studied. • Stances were found to help establish a positive image of companies. • US companies use more attitudinal and epistemic stance constructions to establish a caring image. • Chinese companies privilege a representation of their competence and conformity to government policy. • ESP practitioners may use CEO statements to instruct the use of grammatical stance. [ABSTRACT FROM AUTHOR]

Community participation in an environmental corporate social responsibility (CSR) project can help business enterprises effectively develop projects that respond to the actual demands of the community and effectively utilize a firm's resources. This study aims to investigate factors that affect community participation in each stage of environmental corporate social responsibility project development. The environmental corporate social responsibility project explored in this study is a sustainable mangrove forest management project in the Pakprasae sub-district of Rayong province in Thailand. This study has tested whether enterprise-related factors (such as perceived CSR credibility and organization–public relationship (OPR) quality) and participant-related factors (such as ecological knowledge, perceived ecological values, and expected benefits from participation in the project, both monetary and non-monetary related benefits) could predict community participation in an environmental corporate social responsibility project development initiated by a business enterprise. Questionnaire surveys were administered to 355 community members who were the target group of this environmental corporate social responsibility project from June to July 2022. The collected data were inspected and analyzed using an inferential statistical technique. Multiple regression analyses were performed to test significant factors that affected community members' participation in planning, implementing, and monitoring the project. The results revealed that perceived ecological values were the strongest predictor of participation in all stages of the project, including planning, implementing, and monitoring the project. Perceived CSR credibility and OPR quality also significantly affected participation in all stages, whereas ecological knowledge significantly affected participation only in the monitoring stage. These findings suggest that to promote community participation in each stage of environmental corporate social responsibility project development, it is important to enhance community members' perceived ecological values, and community members should be educated in ecology to enhance participation in the monitoring stage. [ABSTRACT FROM AUTHOR]

This study was designed to explore the effects of strategic CSR conformity and technological innovation activities on the market value of Korean manufacturing firms. We proposed a research model based on resource-based, stakeholder, and institutional theories to examine the main effects of technological innovation activities and strategic CSR conformity, as well as their interaction effect on firm value. The findings showed that technological innovation activities have a significant positive impact on the firm value, whereas strategic CSR conformity does not. They also presented that the interaction between technological innovation activities and strategic CSR conformity had a negative effect on firm value, contrary to what was expected in hypothesis 3. Thus, further analysis was performed by dividing the sample into two subgroups: the upper group (above the mean) and the lower group (below the mean). The results showed that the interaction effect between strategic CSR and technological innovation activities had a significant positive impact on the market value of Korean manufacturing firms. This finding implies that a firm should invest in strategic CSR at a level higher than the industry average to intensify the positive effect of technological innovation activities on firm value. [ABSTRACT FROM AUTHOR]

In the context of implementing the Nagoya Protocol regarding access to genetic resources, diffusing updated BioTrade Principles by UNCTAD, and largely spreading reflections on global value chains (GVC), cosmetic companies involved in corporate social responsibility (CSR) strategies are eager to build sustainable and responsible supply chains for their raw materials. In southern countries, the "green gold" assertion brings hope to bioresource valorizations as development opportunities, but also suspicion regarding foreign interest. Building a value chain there requires a clear understanding of local situations. This paper contributes to the field of value-chain analyses through a feedback study of the failed implementation of a plant supply chain in an overseas French territory. Located in South America, French Guiana is a European Union outermost enclave in Amazonia. It has rich biodiversity associated with a wide range of traditional knowledge. Ten years ago, a project to build a sustainable supply chain with Piper marginatum was implemented there. Based on recent interviews with the actors involved in the project, this paper retraces the project chronology, describes the obstacles it met, and analyses its limitations and its perception by those participating in it. This value-chain project was built under the principles of BioTrade, but it still failed. Lack of proper monitoring, quality control, local support and long-term commitment of all partners resulted in its rapid abandonment. This paper outlines recommendations for future value chains in general and more specifically on French Guiana biodiversity. • This feedback study illustrates difficulties for implementing UNCTAD BioTrade Principles. • This supply chain failed experiment highlights constraints for building Global Value Chains (GVC). • Bioresource valorization projects in French overseas territories need a clear understanding of local situations. • Benefit sharing and Nagoya Protocol still seldom benefit to local communities. [ABSTRACT FROM AUTHOR]

This study analyzes the relationship between corporate social responsibility (CSR)-related activities and supply chain networks. We focus on horizontal corporate groups (keiretsu) as proxies of supply chain networks. The relationships between independent companies and companies that belong to these keiretsu in terms of differences in their CSR activity implementation are identified and clarified using quantitative analysis techniques. This study uses a propensity score matching method to narrow a sample to include only keiretsu companies and independent companies with characteristics similar to those of keiretsu companies. Based on the results, even after controlling for yushi-keiretsu and the elements that define a corporate group, we find that keiretsu companies consistently engage in CSR activities. Remarkably, the Mitsubishi Group has a strong tendency to engage in CSR activities. [ABSTRACT FROM AUTHOR]

This study is based on the system resilience framework, which outlines the aspects of community behavior, employees, the environment, history, and corporate social responsibility. We used a partial least squares structural equation model to evaluate a sample of 300 Vietnamese SMEs and travel agencies. We discovered that SMEs' strategies positively influence performance and are co-created with corporate social responsibility. The dependability of internal integrity was then determined. The empirical results showed that the overall confidence index for all facilities ranged from 0.70 to 0.95, with values ranging from 0.809 to 0.931. Furthermore, the A and Cronbach's alpha reliability values ranged from 0.70 to 0.90. As a result, the reliability of internal consistency was established. The convergence validity of the configurations was assessed by comparing the extracted mean values of variance (AVE), which, for all configurations, exceeded the limit of 0.50. This approach emphasizes the impact of corporate social responsibility practices on communities, the environment, and heritage. [ABSTRACT FROM AUTHOR]

The present research aims at examining the overall impacts of innovation on corporate performance through the lens of the social responsibility perspective. For this purpose, 184 complete questionnaires were obtained from 250 managers of manufacturing companies located in the Rasht Industrial city during 2019–2020. Gathered data were subject to a SEM (Structural Equation Modelling) analysis, via SPSS (version 22) and LISREL (version 8.8) softwares. Conclusive findings support that innovation has a positive moderate effect on social responsibility and a strong influence on corporate performance. On the other hand, both economic and social dimensions of social responsibility have meaningful and moderate impacts on Rasht industrial enterprises' performance. Moreover, innovation practices play an important role in improving the influence of social responsibility dimensions on corporate performance of those companies. Based on the results attained, it would be recommended that innovative manufacturing organisms engage more in CSR activities to upgrade their organisational performance. [ABSTRACT FROM AUTHOR]

To promote the sustainable development of supply chains, numerous manufacturers are embracing corporate environmental responsibility to mitigate the ecological consequences of production activities. The environmental benefit concern (EBC) of enterprises not only affects their operations strategies but also impacts other enterprises within the supply chains. Therefore, it is essential to study the influences of EBC behaviors on supply chain performances under various competitive scenarios. This paper examines a supply chain comprising two manufacturers and one retailer under two distinct competitive settings: Competition between non-green and green products (OE), and competition between green products from small and big brands (SB). The study analyzes the effects of unilateral, bilateral or multilateral EBC behaviors on both the economic and environmental benefits of the supply chain. Key findings emerge from this study. Firstly, prioritizing environmental benefits throughout the supply chain has the potential to enhance environmental performance. Secondly, unilateral EBC behavior can lead to a vertical altruistic effect, where the focus on environmental benefit by a manufacturer (retailer) increases the retailer's (manufacturer) profit but reduces its own profit. Additionally, unilateral EBC behavior among manufacturers creates a competitive squeezing effect on each other, potentially diminishing competitor profits. Notably, the retailer's focus on environmental benefit can also reduce the profit of the non-green manufacturer. Thirdly, when the levels of EBC are relatively low, bilateral or multilateral through EBC leads to a positive effect on economic performance, resulting in increased profits for both the green manufacturers and retailer. In conclusion, bilateral EBC has the potential to enhance both economic and environmental benefits in the OE scenario. Similarly, in the SB scenario, moderate level of EBC can lead to simultaneous improvements in both the economic and environmental performance of the supply chain • Trade-off between economic and environmental benefits of supply chain are studied. • Multilateral environmental benefit concern (EBC) behavior of firm are considered. • The interactive impacts of EBC behavior in supply chain system are analyzed. • Useful managerial insights for green supply chain enterprises are given. [ABSTRACT FROM AUTHOR]

The paper examined how political hesitancy shaped the energy transition in Romania. Aiming to reveal the contribution of the media to (re)frame energy transition, we employed topic modelling to identify the core categories that marked the interplay of actors and institutions, value systems, contingent power and resources, and the underlying policy setting. Results revealed eight major categories covering institutional setting and power struggle; the wider economic context; incumbent energy fossil fuels companies – repositioning; emerging green energy actors – positioning; geopolitics; heating and energy distribution; corporate social responsibility; energy market liberalisation, and a residual category related to press verbosity. Through these results we contributed to a finely-grained identification of specific themes on Romanian energy, added insights on how hesitancy is enacted through delays, circumventing the rules, establishing non-compliance, and denials. Our approach showed that the power transmitted by various actors through the media was politically marked and incongruent to the holistic paradigm that energy transition should embrace. Aside from its empirical focus, this paper also contributes by engaging with the hesitant politics concept that provided a flawed solution that while looked counterproductive it also proved invaluable in dodging the complex and uncertain paths of energy transition. • The paper situates energy transition within the socio-political context of Romania. • We employ hesitant politics concept to reflect the reluctance to change. • Underlying political tensions and power dynamics frame energy transition. • Themes like just transition and energy poverty are absent. • Hesitancy helps to navigate energy transition in a falter way. [ABSTRACT FROM AUTHOR]

Over the past decades, supply chains have become global, longer, and consequently more complex to manage and control. This evolving context has shaped the current business landscape, which increasingly demands socio-environmental accountability from firms. This paper addresses these emerging business requirements, making an original contribution to its field by drawing on stakeholder and signaling theories to identify whether the adoption of supply chain risk identification practices exerts a positive effect upon firms' social performance. Additionally, it assesses the role of digital technology in strengthening this relationship. A survey of manufacturing firms was conducted to gather data, which was analyzed via covariance-based structural equation modeling and AMOS 28.0 software. The research found that practices intended to identify supply chain risks make a considerable contribution towards signaling a positive social sustainability reputation and highlighting the application of digital technology to help attain better social performance. Stakeholder saliency is an aspect that still requires further research. [ABSTRACT FROM AUTHOR]

Guiding by the goal of carbon neutrality and carbon peaking, the importance of low-carbon finance in renewable energy industry is becoming increasingly prominent, and carbon neutral bond (CANB) is showing a strong development trend. This study explores the impact of CANB on low carbon investment (LOCI) in renewable energy industry based on the OLS method combined with the quarterly samples, and the following results are obtained. First, issuing CANB can lead to a 4.7 % increase in LOCI. Second, the higher the scale, duration, and rating of CANB, the more they can promote LOCI. Third, CANB may promote LOCI by strengthening corporate environmental responsibility and alleviating financing constraints, while CANB may reduce LOCI by increasing operational pressure. Fourth, CANB has a stronger promoting effect on the LOCI of large-scale firms, central state-owned firms, and eastern firms. Fifth, under the pressure of carbon peaking and public low-carbon attention, CANB has a higher promoting effect on LOCI. This study aims to provide policy implications for promoting low-carbon development of renewable energy firms. [Display omitted] [ABSTRACT FROM AUTHOR]

A holistic approach that considers economic, environmental, and social dimensions is crucial for informed and responsible decision-making in energy system decarbonization. Integrating techno-economic, environmental, and social perspectives, we propose a multi-objective optimization framework for the sustainable design of decarbonized campus energy systems, resonating with the tri-fold principles of Corporate Social Responsibility. This comprehensive approach reveals the techno-economic intricacies inherent in adopting renewable solutions to accommodate cooling, heat, and power demand on university campuses. Our proposed model endeavors to minimize both total annualized costs and the broader spectrum of emissions (Scope 1, 2, and 3) in pursuit of environmental justice. Meanwhile, by merging life cycle assessment (LCA) with economic input-output analysis based on established social LCA databases, we can gauge the potential social impacts associated with these sustainability initiatives. The results serve as a roadmap for designing and operating truly sustainable campus energy systems, pinpointing environmental concerns, suggesting remedial strategies, and spotlighting the resultant social consequences. To showcase the tangible applicability of this holistic modeling framework, we have used real-world data from the main campus of Cornell University, Ithaca, New York State, to develop a case study. Our results show that with a plentiful biogas supply, it is possible to reduce yearly GHG emissions by more than 70%. Even when procurement emissions are left out, Scope 3 emissions still represent 69–82% of the total GHG emissions, dominated by the transportation sector. Turning to sustainable transport options, such as electric vehicles (EVs), can markedly lower these figures. On the socio-economic front, ramping up geothermal drilling could intensify negative social consequences, such as risk of forced labor, conflicts, accidents, and natural disasters, by 29%. These are primarily due to safety issues and the labor demands of earth source heat site preparation, encompassing risks such as forced labor and accidents. As the push for energy decarbonization grows stronger, it is imperative to weigh these downsides against the broader social benefits. • A novel optimization model for responsible urban energy systems decarbonization. • A more holistic view of GHG inventory with Scope 3 emissions accounting. • Economic commitment to energy systems decarbonization can generate social benefits. • Biogas CHP is an important technological lever for deep decarbonization. [ABSTRACT FROM AUTHOR]

This article extends research on organizational crisis management by explaining how a firm's post-crisis corporate social responsibility (CSR) actions help it secure improved media reputation which, in turn, plays an important role in rebuilding the firm's image. We draw on Godfrey et al. (2009) to highlight that firms' CSR activity can be categorized into two types: Technical CSR (TCSR) activity involving those primary stakeholders most crucial to the successful operation of the firm, and Institutional CSR (ICSR) activity directed toward a firm's secondary stakeholders. Our study examined 176 crises that occurred in China between 2011 and 2018 and involved 161 publicly listed firms. The analysis demonstrated that the intensity of both TCSR and ICSR activities have a positive effect on post-crisis media reputation. The implementation paths of CSR activities from TCSR to ICSR contributes positively to post-crisis media reputation. Our findings also show that the concentration of TCSR activities negatively affects a firm's post-crisis media reputation, while the concentration of ICSR activities has the opposite effect. Furthermore, in a firm crisis with high-responsibility attribution, the effects of both the intensity and concentration of TCSR activities are more pronounced, while the impact of the concentration of ICSR activities is weakened. This study provides new theoretical insights into how firms can better manage their media reputations following a crisis. • Presents the application of CSR in firms' crisis communications in China. • The media plays an important role in conveying CSR information about crisis-affected firms. • Firms' CSR engagement strategies (intensity, path, and concentration) will impact media reputation. • The fit between firms' CSR engagement strategies and crisis attribution influences the effectiveness of crisis recovery. [ABSTRACT FROM AUTHOR]

This study investigated how employees react to corporate moral violations against external stakeholders, such as customers, the community, and the environment. Drawing from the deonance theory, we examined the relationships between employees' perceptions of corporate moral violations, their moral emotions (anger and sympathy), and their moral actions (external whistleblowing and compensating behavior) when they witness their company's ethical transgressions targeting external stakeholders. In addition, the study examined the moderating effects of employee-oriented corporate social responsibility and perceived moral violation intentionality on the impact of moral violation on employees' emotional and behavioral reactions. The proposed model was tested using an online survey panel of 417 full-time U.S. workers. The results mostly supported the hypotheses, indicating that perceived corporate moral violation interacted with employee-oriented CSR and moral violation intentionality to affect employees' anger and sympathy, which, in turn, influenced their moral actions. • This study investigated how employees react to corporate moral violations against external stakeholders. • Employees' perceptions of corporate moral violations against external stakeholders triggered their moral anger and sympathy. • Employee-oriented CSR mitigated the negative impacts of corporate moral violations and intentionality attribution. [ABSTRACT FROM AUTHOR]

Inspired by propositions founded on the Communication as Constitutive of Organization literature, this paper employed a mixed method combining Cultural Discourse Analysis (CuDA) with Corpus Linguistics to investigate how companies manage aspirational talk-action tensions in corporate social responsibility (CSR) discourses for social license to operate. Ten sustainability reports of five companies in Singapore and Hong Kong were accessed to examine the emergence of CuDA discursive hubs (identity, relation, emotion, action, and dwelling), the articulation of linguistic elements via concordance analysis, and the adoption of socio-cultural dimensions in addressing tension mechanisms. Findings revealed intricate communication dynamics resulting in four strategies that companies undertook to address and manage discrepancies, thereby enabling the construction of effective narrative CSR communication. These strategies provide valuable insights for public relations practitioners who engage in sustainability reporting and seek to adequately handle aspirational talk-action tensions that can possibly cause negative impacts. • Provided empirical discourse to illustrate the communication dynamics of CSR talk-action discrepancies. • Identified, exemplified and interpreted interactions of cultural and linguistic practices in specific CSR contexts. • Offered a holistic interpretation of analyzing CSR discourse in communicative interactions. [ABSTRACT FROM AUTHOR]

Dynamic organizations actively capitalize on social responsibility (CSR) and environmental recovery strategies, considering social and ecological challenges. However, how CSR-committed firms respond to changing environmental technologies and sense critical social and environmental trends is unknown. This study examines the role of CSR in developing green dynamic capabilities (GDC) of organizations, including resource reconfiguration, integration, and environmental insight capabilities, and it explains whether they strengthen organizational green technological innovation (GTI) performance. Specifically, it takes green transformational leadership (GTL) as the moderating variable in the relationship between GDC and GTI. The data collected from 295 manufacturing managers analyzed through linear regression and structural equation modeling indicated that CSR-committed firms have significant capability to integrate and reconfigure green resources and environment insight capability, leading toward improved GTI. The study establishes that GTL bolsters the relationship between resource integration and environmental insights aspects of GDC and GTI; while insignificant relationship exists for resource reconfiguration. Considering their pivotal green transformative role, it suggests that organizational leaders should prioritize sustainability, inspire vision, empower employees, and foster a culture of innovation to leverage the organizational GDC to boost GTI and concludes with policy implications. • CSR positively contributes to RIC, RRC, and EIC aspects of GDC. • CSR initiatives result in improved firms' GTI performance. • RIC, RRC, and EIC make a significant positive impact on GTI. • Green transformational leadership (GTL) positively moderates between RIC, GTI, and EIC and GTI. • GTL has an insignificant moderating impact on RRC and GTI. [ABSTRACT FROM AUTHOR]

The discharge of radioactive wastewater into the eastern ocean from the Fukushima Daiichi nuclear plant, a decision that comes from the Japanese government and TEPCO (Tokyo Electric Power Company), has subjected Japanese firms to reputational damage risks and increasing environmental legitimacy pressure from multiple stakeholders in environmental corporate social performance (ECSR) than ever. In the present research endeavor, we draw upon the existing body of scholarly literature pertaining to gender-diverse board and business ethics as a critical element of steering ocean and coastal environmental management. This undertaking aims to provide original insights into the factors influencing board gender diversity (BGD) and its subsequent impact on ECSR within the specific context of Japan. Grounded in the theoretical framework of legitimacy theory, we put forth a conceptual model designed to elucidate the relationship between BGD and ECSR. Additionally, this study delves into the moderating influence of financial constraints between BGD and ECSR. To empirically examine our conceptual framework, we collected data from two primary sources: Toyo Keizai Inc. and Nikkei Inc. The findings of our investigation reveal a statistically significant positive relationship between BGD and ECSR performance. Furthermore, our results indicate that financial constraints serve to intensify the association between BGD and engagement in ECSR initiatives. Finally, we corroborate the robustness of our findings through various extensions of our analytical models. [ABSTRACT FROM AUTHOR]

The objective of this study is to investigate the role of green innovation and corporate social responsibility (CSR) in improving the sustainability performance of mineral extraction firms. The rationale behind exploring said perspective is the extensive use of water, materials, and energy in mineral extraction, which necessitates developing new pathways to condense the use of natural resources. In this study, we used a well-structured questionnaire method to collect primary data from employees working in the mineral extraction sector. We performed exploratory factor analysis (EFA) in SPSS after screening the initial data and then proceeded to confirmatory factor analysis (CFA) using AMOS. After verifying the structural arrangements of constructs and ensuring the data meets reliability and validity requirements, we created a structural model in AMOS to test our hypothesis. We performed the mediation analysis using bootstrap methodology, 5000 resamples, and a 95% confidence interval. The results demonstrate that corporate social responsibility to society and the environment does not have a direct impact on sustainability performance. However, corporate social responsibility toward employees and green innovation strengthens the sustainability performance of mineral extraction firms. Additionally, we found that green innovation mediates the relationship between corporate social responsibility and sustainability performance. The study concludes that the role of green innovation in the mineral extraction sector is crucial to promoting sustainability performance via CSR activities. The conclusion of this study portrays promising implications for managerial decision-making and policy development regarding the mineral extraction sector. We suggest that firms seeking to improve sustainability performance through corporate social responsibility must adopt green innovation practices, which serve as a bridge between corporate social responsibility and sustainability performance. Without doing so, the results of corporate social responsibility efforts might not be successful. [ABSTRACT FROM AUTHOR]

Industrial firms in the EU have had to adapt over the past decades to face the increasing pressure of becoming more environmentally responsible. The European Union Emissions Trading Scheme (EU ETS) has played a crucial role in this process, and its impact on participating firms is a matter of debate for researchers, corporate managers, and policy makers alike. Unfortunately, there are only a minimum of models that assess the impact of the EU ETS on individual firms, especially in the context of overall firm performance and dependencies on other (economic and social) factors. For the paper industry, such a study is completely lacking. The authors use the well-established framework of the CSR model and the DC-PROMETHEE method to explore the ranking of paper producing firms in the EU. DC-PROMETHEE considers the effect of the dependencies between criteria that can potentially distort the results. The study revealed that both the EU ETS itself and the links between the evaluating criteria have an impact on the final CSR ranking of the paper producing companies. [Display omitted] • First CSR ranking model for EU paper firms, including environmental factors. • Multi-criteria decision model including the effect of EU ETS at company level. • CSR decision model considering criteria dependencies for unbiased evaluation. [ABSTRACT FROM AUTHOR]

This study tests the impact of energy policy uncertainty perception (EPUP) on corporate greenwashing behaviors (GREW) in energy industry. The conclusion indicates that EPUP will exacerbate GREW of energy industry, and its promotion of selective greenwashing is higher. And, EPUP may reduce GREW by strengthening corporate environmental responsibility, and environmental investment. EPUP may promote GREW by strengthening operational pressures. Specifically, EPUP has a U-shaped effect on GREW that first suppresses and then increases, especially in the eastern region. In the heterogeneity, EPUP has a higher inhibitory effect on GREW of eastern firms, state-owned firms, and mature-stage firms. A moderating effect test was conducted, government regulation, media supervision, and public attention all alleviate the promoting effect of EPUP on GREW, with government regulation having the strongest inhibitory effect. This study points out the impact of energy policy fluctuations on the information disclosure behavior of energy enterprises, and provides a perspective of policy stability for curbing GREW. [Display omitted] • Energy policy uncertainty perception(EPUP) push greenwashing (GREW). • Consider consciousness induction, fund driven and management regulation effect. • EPUP has a U-shaped effect on GREW that first suppresses and then increases. • EPUP promote GREW of energy companies by strengthening financing constraints. [ABSTRACT FROM AUTHOR]

The intensification of corporate acquisition of land in particularly the Global South has generated widespread resistance from rural communities who are being forced off their land with little or no compensation. Yet, while community protests have received ample scholarly attention, the strategies that companies adopt to deal with land conflicts are rarely studied. In contrast with studies that misleadingly describe these strategies in terms of 'corporate social responsibility', we adopt a contentious politics perspective. On the basis of a detailed documentation of the trajectories and outcomes of 150 conflicts between palm oil companies and rural communities in Indonesia, we show that palm oil companies are contentious actors, in the sense that companies engage in conscious and strategic efforts to make and realize their claims, and for this purpose mobilize a particular contentious repertoire, involving the co-optation of local leaders, the cultivation of connections with local authorities, the suppression of community protests, and the criminalization of protest leaders. We employ our dataset to explore how common these strategies are, finding that companies that have adopted RSPO's code of conduct are not less likely to employ them. We argue that corporate contentious politics is a response to the informalized nature of Indonesia's state institutions, and call for more comparative research on this understudied dimension of land conflicts. [ABSTRACT FROM AUTHOR]

On February 3, 2023, a railroad accident led to the release and combustion of 115,580 gallons of vinyl chloride monomer in East Palestine, Ohio, USA. The large leakage and long-time combustion of vinyl chloride monomer harmed the stability of local sustainable ecosystems and the health of residents, as the burning produced deadly toxins, triggering dissatisfaction from residents and environmental protection organizations. With the COVID-19 pandemic still unfolding globally, decision makers (DMs) in vinyl chloride leakage accidents must consider the existing environmental health uncertainty, potentially leading to uncertainty in their preference cognitive. Thus, this paper proposes a novel fuzzy preference with a self-confidence structure of the graph model for conflict resolution (GMCR) to resolve the sustainable development conflicts caused by the vinyl chloride leakage accident in Ohio. Fully considering the uncertainty of option choice by DMs and the different levels of confidence in DMs' preference selection, four different fuzzy stability definitions of self-confidence are defined in GMCR. The analysis results suggest the following: (1) During conflicts, the US Norfolk Southern Corp should assume corporate responsibility by setting up a health monitoring system for residents in Ohio; the company should pay for the medical examinations and related care expenses for residents within the scope of the vinyl chloride leakage accident. (2) The negotiation of all stakeholders in conflicts can promote reconciliation. Finally, the analysis process and results of this study can provide guidance to government departments for properly handling major accidents and appeasing affected residents. [ABSTRACT FROM AUTHOR]

Green finance, which includes climate finance, is a highly relevant issue for climate change mitigation and adaptation, as well as for the transition to a renewable and sustainable energy economy. However, it constitutes a diverse and multi-layered field whose contents and interrelationships are not easily tangible and which lacks a widely accepted definition. Using quantitative bibliometric methods, this article analyzes a dataset of 942 peer-reviewed articles on green finance and their 37,255 references. It provides a structured and objective overview of the nine main research streams, their prevalence over time, high-impact publications, and the degree of information exchange between them. The main streams of green finance research address different levels of analysis, focus on a range of topics from several scientific fields, and arguably evidence little intellectual exchange. Based on the findings, it is suggested how future research on green finance can coalesce across disciplines to increase its productivity and efficiency. • A structured summary and analysis of the nine main research streams on green finance. • Based on an informetric analysis of the 37,255 references of 942 articles. • Research is cross-disciplinary and addresses different levels of analysis. • Intellectual exchange between research streams is arguably low. • It is discussed how future research on green finance can become more productive and efficient. [ABSTRACT FROM AUTHOR]

Recruiting guests to participate in corporate social responsibility (CSR) activities during a vacation presents a dilemma for hotel managers – will such requests spoil a holiday? The study is significant because of increased investment by hotels in CSR activities and greater inclusion of hotel guests in CSR activities. We extend psychological wellbeing theory to evaluate the relative importance of CSR autonomy in enhancing guest engagement. A scenario based on a guest's return to an actual hotel recently visited was designed and a convenience sample of 249 survey respondents analyzed using structural equation modeling. While hedonic value of the CSR activity provided the greatest effect on brand preference, both self-expressiveness and CSR autonomy significantly impacted brand preference. Effects for all constructs were mediated through cocreated citizenship behavior. The study has substantial theoretical implications for scholars and practical implications for CSR marketing communication campaigns to guests conducted by hotel managers and non-governmental organizations. • Achieving positive engagement of hotel guests in CSR activity. • Using wellbeing theory to drive guest citizenship. • Improving hotel brand preference through CSR involvement. • Analyzing data from a survey of 249 hotel guests with SEM techniques. [ABSTRACT FROM AUTHOR]

To achieve the Sustainable Development Goals (SDGs) outlined in the 2030 Agenda for Sustainable Development, organisations must transform their cultures and demonstrate high levels of commitment by developing sustainability-focused practices. However, existing measurement frameworks have often overlooked the concept of commitment or have used non-standardized approaches based on individual perceptions. Additionally, measurement approaches have tended to focus more on the final outcomes of sustainability initiatives rather than on the practices themselves, sometimes leading to behaviours that have undesired societal impacts, especially when short-term outcomes are emphasised. This study conceptualises commitment to sustainability as the relationship between a company's resources and its implemented practices. The paper introduces a Data Envelopment Analysis (DEA)-based index designed to assess a company's environmental and social sustainability commitment. The approach was tested on a sample of 1411 Italian companies across six different industries. The findings demonstrate that this innovative index effectively captures the theoretical concept of commitment to sustainability. Furthermore, assessing social and environmental commitment separately provides a clearer picture than using a single indicator encompassing both dimensions, thereby offering a nuanced understanding that aligns with the comprehensive targets set by the 2030 Agenda. • Focusing solely on outcome-based indicators may be misleading and produce very reductive results. • The adoption of a single measure for the overall commitment of a company towards sustainability is improper. • The environmental and social components of sustainability should be decoupled to highlight their relative contribution. • An innovative DEA-based index focused on practices rather than outcomes sheds new light on SMEs' sustainability commitment. [ABSTRACT FROM AUTHOR]

The economic consequences of digital innovation have received increasing attention. However, the non-economic impacts of digital innovation on society have yet to be studied. This study investigates the relationship between digital innovation and corporate social responsibility (CSR) performance. Using text analysis to identify digital patents and measure firms' digital innovation, we find a positive relationship between digital innovation and CSR performance. The result still holds after considering endogeneity issues. In addition, the effect of digital innovation on CSR performance is more pronounced in firms with digital knowledge and high-tech firms. Furthermore, we find that digital innovation improves CSR performance by increasing employee income and reducing environmental pollution. This study contributes to the existing literature on the emerging field of digital innovation and provides new practical methods for firm managers to enhance CSR performance. • Textual patent data is employed to measure firm-level digital innovation. • We find a positive association between digital innovation and corporate social responsibility performance. • The effect is more pronounced in firms with digital knowledge and high-tech firms. • Increasing employee income and reducing environmental pollution are the mechanisms. [ABSTRACT FROM AUTHOR]