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Copyright of Contaduría Universidad de Antioquia is the property of Universidad de Antioquia and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Sustainability consciousness (SC) is a crucial determinant for the successful execution of sustainability initiatives. The changing of citizens' knowledge, attitudes, and behaviors is an essential component in attaining sustainable development (SD). Ensuring a sustainable future hinges on cultivating a durable sense of awareness among citizens. The aim of this article is to present a systematic literature review (SLR) on SC and to reveal the research trends and future perspectives. The data were obtained from the Web of Science (WoS) database and the data analysis of 49 articles selected based on determined criteria was carried out with two approaches: bibliometric and content analysis. The analysis reveals that publications pertaining to the topic of SC have emerged mainly within the past decade, with a maximum annual publication count of nine. The analyzed publications were categorized into four primary themes: (1) SC through education for sustainable development (ESD), (2) SC of consumers, (3) SC in business, and (4) measurement tools for SC. Education and educational research emerged as the primary field of study, with students being selected as the focus of research. However, research has indicated that even among children who receive SC education, there may be a decline in SC levels over a period. The attainment of the United Nations' Sustainable Development Goals (SDGs) necessitates a society characterized by a high level of SC. The scope of SC should extend beyond educational institutions to encompass broader societal contexts, including corporations and professional environments. The findings of this study demonstrate significant deficiencies in the existing literature on SC and emphasize the significance of SC in attaining the UN SDGs. [ABSTRACT FROM AUTHOR]

Sustainable development goals (SDG) incorporate multiple dimensions to measure the progress made by nations in consolidating their economic and human development. Consequently, the main objective of this study is to explore the structures of variation and covariation between the SDGs indicators interpreting and describing their current status by countries and regions of the world. This study assessed 40 SDG indicators reported by 125 countries in the 2021 Sustainable Development Report, using the HJ-Biplot multivariate technique, through which it is possible to analyze the existing relationships between indicators and countries in a multidimensional way. The results indicate that the global North countries currently display solid sustainability characteristics that favor economic growth, though more work is required to protect the environment and promote responsible production and consumption. On the other hand, the countries of the global South with less purchasing power must still work on policies and strategies to promote the health and well-being of their populations, enable access to essential household services (water, sanitation, electricity, and internet, among others), and promote equality. [ABSTRACT FROM AUTHOR]

Copyright of Politics & Policy is the property of Wiley-Blackwell and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This paper seeks to investigate the impact of ambidexterity (exploration and exploitation) on green product innovation and the success of new products through the effects of sustainability, considering the moderating role of customer pressure. This research proposes a theoretical model that was tested using structural equation modelling (SEM) and a multigroup analysis to understand the moderating role of customer pressure. A 23‐item questionnaire was developed to explore the proposed relationships, applied in two different moments, answered by two other critical respondents from each company. At the end of the second collection moment, 336 valid questionnaires were collected from a sample of industrial SMEs in Portugal. The results show a positive influence of ambidexterity on sustainability and, therefore, on new product success and green product innovation. In addition, green product innovation increases the success of new products due to the growing demand for more sustainable products. Furthermore, the chain of effects between ambidexterity and further product success was strengthened when customer pressure was higher. This study stresses the need to actively manage exploration and exploitation investments to enhance ambidexterity, especially when sustainability and green innovation are the expected outcomes. The originality of this research is related to the contributions of hierarchical dynamic capabilities, combining and balancing exploration and exploitation, to produce successful ambidextrous companies in sustainability and green strategies. [ABSTRACT FROM AUTHOR]

Urban environments are key to mitigating the effects of climate change, contributing to sustainability and improving people's lives. A significant part of the commitment to sustainable development is made by assuming the vital role played by local governments as the administrations closest to citizens and responsible for providing most of the essential services for the community. Therefore, knowing local governments' levels of spending efficiency in urban environments, as well as the exogenous factors that explain these levels, will allow us to analyse the management carried out in this area and propose improvements to achieve the commitments made (Agenda 2030, the Green Deal, Fit for 55). One of the novelties of our research is considering climate as an exogenous variable in explaining efficiency levels. We find that cities with more extreme climates are more efficient in managing environmental expenditure, and densely populated municipalities are less efficient. We also conclude that local governments with more revenues or where tourism is one of the main economic activities improve efficiency, while the gender of the mayor (in our case, women) and political fragmentation reduce it. [ABSTRACT FROM AUTHOR]

The COVID‐19 pandemic has caused drastic disruptions to many multinational companies' (MNCs') supply chain management, pushing them to relocate their manufacturing activities to their home countries, a phenomenon known as reshoring. Grounded in moral psychology theory and the resource‐based view (RBV), the aims of this research are to provide an extended conceptualization of sustainable development goal (SDG) perceptions from local consumers, develop a scale, and assess this scale in relation to the reliability and validity of consumer perception of SDG antecedents and consequences in reshoring contexts from three industries, with the help of six studies. We conceptualise these perceptions on the basis of seven components (i.e. society/community wellbeing, affordable and clean energy consumption, economic growth, responsible consumption, responsible production, sustainable industrialization and innovation and gender equality). Using data from three distinct industries and a sample of 1075 reshoring MNC customers, we also determine how local consumers perceive and react to reshoring initiatives geared towards achieving SDGs and advocacy. The findings offer relevant implications for both the management and research of SDGs in a reshoring context at a scale level, which we describe in the form of future research directions. [ABSTRACT FROM AUTHOR]

Copyright of Zeszyty Teoretyczne Rachunkowości is the property of Stowarzyszenie Ksiegowych w Polsce Rada Naukowa and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This study investigates whether and how non‐pecuniary employee rewards based on corporate social responsibility (CSR) in association with human resource management (HRM) affect firm value. In the context of Japanese manufacturing firms for the 2006–2019 period, the regression results provide several important findings. Non‐pecuniary rewards work individually and synergistically with pecuniary rewards to enhance employee motivations for innovation, through which the CSR‐HRM nexus increases firm value. However, non‐employee perception of employee‐oriented CSR negatively moderates the relationship between innovation and firm market value. In the Japanese market, investors are fully aware about the CSR‐HRM effect on employee motivations and highly concerned with risk due to conflicts of interest between employees and non‐employee stakeholders. This suggests the importance of stakeholder engagement to link organizational innovation capability with firm value. These findings provide useful implications for the alignment of CSR strategies with HRM policies for optimizing innovation performance for corporate sustainable development. [ABSTRACT FROM AUTHOR]

The sustainable development goals (SDGs) provide a strategic vision and future-oriented plan that companies, regulators and society in general are challenged to face. However, companies' contribution to the achievement of SDGs is questioned by some critical voices. In the business context, SDGwashing refers to positively pursuing a contribution to some SDGs while ignoring the negative impact of others. The objective of this research is to study whether there is an association between pursuing SDGs of a different nature and environmental performance. Are companies pursuing the more environmental-focused SDGs, the ones with better environmental performance, compared to companies pursuing more social-focused SDGs? Thus, this work examines whether multinationals that pursue more environmental-focused SDGs have a similar level of environmental performance to those that make efforts to pursue more social-oriented SDGs. This study analyzes whether SDGwashing exists in relation to environmental performance by studying its relationship with two relevant variables of literature on environmental management: outcome-based environmental performance (through GHG emissions) and process-based environmental performance (through CDP scoring). Using a sample of multinational firms listed on the FTSE 100 index, we applied an ANOVA test and logistic regression to show whether the pursuit of both more environmental-focused SDG and more social-focused SDGs was associated with environmental performance. The results of this study offer a significant contribution to academic literature on SDGs. Our findings show that the organizational profile of multinational companies that pursue more environmental-focused SDGs differs from the organizational profile of multinationals that are pursuing more social-oriented SDGs, in terms of environmental performance. This offers empirical evidence by showing that SDGwashing exists in international business. [ABSTRACT FROM AUTHOR]

Copyright of Environmental & Social Management Journal / Revista de Gestão Social e Ambiental is the property of Environmental & Social Management Journal and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The aim of this paper is to study the influence of corporate social responsibility (CSR) over small and medium‐sized enterprise (SME) innovation and the effect of two mediating variables, debt terms and human capital. Based on a sample of 2825 Spanish SMEs and applying a structural equations modeling, the results demonstrate that the effect of CSR on innovation is mediated by debt terms and by good human resource practices. Part of the positive effect of CSR on innovation occurs through these two variables, which, alone, positively and significantly affect innovation in SMEs. Consequently, the positive effect of CSR practices on debt terms through a decrease in asymmetric information goes further, also having repercussions on innovation. Additionally, the suitable development of human resource practices based on strategies oriented toward CSR allow companies to carry out greater and more efficient innovative activities. This paper contributes to the CSR literature considering the human resource management and the debt access in the relationship between CSR and innovation. The findings reveal important implications for policy makers and managers. For the former, the results show that it would be interesting to carry out actions aimed at assisting SMEs, especially those with fewer resources available, to implement a suitable CSR strategy, supporting sustainable development in SMEs. And, for the latter, CSR‐oriented innovation has proven to be a valuable strategy for more efficient SMEs management because of the multiple competitive advantages it generates. [ABSTRACT FROM AUTHOR]

Currently, the debate on corporate social responsibility (CSR) and the strategies implemented by organizations to disseminate their business actions, fuels the discussion on aspects that point to sustainable development. To show their CSR strategies, one of the mechanisms used by companies is the presentation of sustainability reports. In this work, we have modified the analysis approach traditionally used to demonstrate the characteristic factors of transparency in the field of CSR. Specifically, we focus on analyzing which indicators are the least disclosed by companies. Within this framework, the objective of this work is to analyse the practices of dissemination of environmental information based on the sustainability reports of the global reporting initiative produced by large companies, in order to establish differences and similarities in corporate social responsibility. The results obtained for a sample of 80 large companies and 67 multinational enterprises (MNEs) indicate a slight difference in the disclosure of environmental indicators. Concretely, the results reveal that 56.12% of environmental indicators are not disclosed by large companies; while, in MNEs, 51.23% of these indicators are not reported. In large companies, the greatest deficiencies in the disclosure of environmental information correspond to the categories of biodiversity, environmental grievance mechanisms, and effluents and waste. In the case of MNEs, the least disclosed categories are biodiversity, environmental grievance mechanisms, and environmental protection expenditures and investments (overall). [ABSTRACT FROM AUTHOR]

Many European countries enacted laws to promote effective gender equality in management positions. Moreover, investors increasingly consider the sustainable valuation of companies in their portfolio selection. Previous research demonstrates the positive relationship between female directors and corporate social performance. The aim of this study is twofold: we examine the extent to which this relationship remains positive according to the level of gender diversity and compare the behaviour in American and European markets, considering that the US has no gender quota. We apply a panel data methodology, with fixed effects, to examine companies listed in the S&P 500 and Euro Stoxx 300 indices during 2015–2019. The results show the increasing influence of women directors up to a limit, both in the American and European markets, and this influence is higher in Europe. This result implies that gender‐diverse boards are favourable to the sustainable behaviour of companies. Therefore, policymakers should promote gender policies. [ABSTRACT FROM AUTHOR]

The information contained in corporate social responsibility (CSR) reports is a controversial issue, and it has generated an important debate among academics regarding company disclosure strategies. Environmental matters are especially relevant given their impact on sustainable development. The present study has two objectives. The first is to determine which Global Reporting Initiative (GRI) environmental indicators are reported less frequently. The second is to predict the evolution of these indicators in light of the institutional pressures that companies try to resist. Specifically, the study of the environmental dimension of the GRI focusses on an analysis of the following: materials, energy, water, biodiversity, emissions, effluents and waste, products and services, compliance, transport, environmental assessment, and environmental grievance mechanisms. A content analysis of CSR reports from some of the world's largest companies reveals that the indicators least disclosed by companies relate to the environmental aspects of biodiversity. The dissemination of environmental indicators is influenced by normative, mimetic, and (to a lesser extent) coercive pressures. In addition, we observe that mimetic institutional pressures under a national and industrial vision influence the dissemination of environmental information. In terms of cultural dimensions, companies located in long‐term, feminine, and collectivist countries tend to disseminate environmental information accordingly. [ABSTRACT FROM AUTHOR]

We aim to explore whether board gender diversity—specifically, women directors representing institutional ownership—improves the sustainability development of listed firms by affecting corporate social responsibility (CSR) policies. Moreover, among female directors representing institutional shareholders, we can differentiate between those working for banks and insurance companies (pressure‐sensitive female institutional directors) and those working for mutual funds, investment funds, pension funds, and venture capital firms (pressure‐resistant female institutional directors). The effect of these categories of directors on CSR policies is also analysed. Our evidence suggests that women directors representing institutional ownership positively affect CSR policies, which is the same as for pressure‐resistant female institutional directors, and pressure‐sensitive institutional directors do not impact CSR policies. This research provides a new framework for the role played by certain types of female directors (female institutional directors, female pressure‐sensitive directors, and female pressure‐resistant directors) in relation to CSR policies, and thus, it may help policymakers to promote CSR policies and to take action to promote responsible behaviour among listed firms. [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]

The complexity of the business world and current business models has motivated an increasing number of companies to disclose corporate information through sustainability reports. This reporting and stakeholders engagement may bring shared value to business and society in general although working towards sustainable development goals. This work adopts a new analytical approach by determining the global reporting initiative indicators related to labour practices and decent work, human rights, society, and product responsibility that are reported less frequently by companies. The final objective is to predict the influence that society's cultural values will play as a normative institutional pressure in their evolution. The results obtained for a sample comprising the 201 largest international companies that report in accordance with the recommendations of the G4 Guide in 2015 indicate that more than 50% of these large companies do not report specific mechanisms implemented to avoid violations of human rights and labour rights, or information on incidents related to production and commercial relations. Regulatory pressures associated with cultural values have limited effectiveness as drivers of greater corporate transparency in this area, as they are able to predict a favourable evolution for only 40% of companies that currently do not report. [ABSTRACT FROM AUTHOR]

This paper aims at examining the relationship between the board composition and corporate social responsibility (CSR) of a sample of listed financial entities, discussing the reasons driving these entities to disclose CSR information. We hypothesise that there is a positive association between outside (institutional and independent directors) and female directors and CSR disclosure, and a negative relationship between inside directors and CSR reporting. Our findings provide evidence that the presence of independent directors and female directors on boards promotes CSR disclosure. Moreover, the results also show that the presence of inside directors and institutional directors on boards does not have an influence on CSR reporting. Thus, our evidence suggests that board attributes, such as the presence of independent and female directors, encourage financial entities to report CSR matters, showing the effectiveness of these two corporate governance mechanisms. The paper sheds light on the influence of the board structure of financial entities on CSR disclosure. Therefore, this study contributes to past research by providing an index for measuring the CSR disclosure of financial entities and the importance of the distinction between outside and inside directors. [ABSTRACT FROM AUTHOR]

In the new economic scenario, characterized by a rapidly changing environment, companies are pushed into seeking new responses in order to survive and succeed. Companies are looking for new activities to improve their economic performance. Furthermore, these activities have been focused on innovation and/or socially responsible aspects. This paper analyzes the relationship between corporate social responsibility (CSR), innovation and its effect on performance. Especially, it shows if innovation has a fundamental role in the development of socially responsible practices or if social issues are responsible for practices that lead to greater innovation and, consequently, to greater performance. Data were collected from a sample of 121 Spanish wineries. The results show that CSR and innovation act as a mediator depending on the measurement of performance used. CSR, specifically, acts as a mediator between innovation and objective performance. However, managers perceive that the relationship between CSR and performance improves through innovation activities. [ABSTRACT FROM AUTHOR]

ABSTRACT Over the past years there has been a debate on the relationship between the environmental and financial performance of businesses, but researchers have not reached any agreement. This research attempts to explore this relationship, especially as in recent years there has been controversy about how this relationship has been affected by the global economic crisis. Taking into account that successfully limiting global climate change to safe levels in the long term is likely to require connecting climate change policies to sustainable development strategies, this paper focuses on the performance of environmental policies. We used a sample of 855 international companies in sectors of intensive greenhouse gas/CO2 emissions. Specifically, we used data from the Forbes Global 2000 Index and Carbon Disclosure Project data from 2006 to 2009. The data analysis was performed using panel data methodology. The results obtained show that in times of economic crisis, the synergy between environmental and financial performance is higher, meaning that companies must continue to invest in sustainable projects in order to enhance relations with their stakeholders, leading to higher economic profits. Copyright © 2013 John Wiley & Sons, Ltd and ERP Environment [ABSTRACT FROM AUTHOR]

Practices of corporate social responsibility (CSR), especially in organizations providing key services, related to the supply of fuel, water and energy, are extremely important from the point of view of identifying stakeholders with the functioning of enterprises in line with the principles of a closed loop economy. The article discusses the origins and evolution of the concept of corporate social responsibility, with particular emphasis on the water supply and sewage industry. The research problem was the perception and expectations of stakeholders toward prosocial activities of PWiK Rybnik (Sewage and Water Supply Ltd. Rybnik). The hypothesis assumed in the study was that the external stakeholders of PWIK Rybnik positively assess the company's involvement in the tasks carried out as part of corporate social responsibility, they notice the involvement in educational activities and additional initiatives of PWIK that improve the quality of life of its inhabitants. For the purpose of this study, a quantitative method was used. For the purpose of the survey, the authors' questionnaire "Survey of customers' opinions on the activities undertaken by PWiK Rybnik" was created. The surveys conducted confirmed the hypothesis that the external stakeholders of PWIK Rybnik positively assess the company's involvement in the tasks performed as part of corporate social responsibility; they notice the involvement in educational activities and additional initiatives of PWIK that improve the quality of life of its inhabitants. The results of the research made it possible to formulate guidelines for the operation of water supply and sewage companies in accordance with corporate social responsibility in the light of the opinions of their stakeholders. [ABSTRACT FROM AUTHOR]

There is widespread acceptance that current institutions are inadequate to address the challenges of sustainable development. At the same time, there is an urgent need to build awareness and increase capacity for promoting action with respect to environmental protection at the local level. This article analyzes the Web sites of the environment departments of European local governments that signed the Aalborg Commitments to determine the extent to which they are using the Internet to promote e-participation in environmental topics and to identify the drivers of these developments. Potential drivers are public administration style, urban vulnerability, external pressures, and local government environmental culture. Findings confirm that e-participation is a multifaceted concept. External pressures influence the transparency of environmental Web sites, while public administration style and local government environmental culture influence their interactivity. [ABSTRACT FROM AUTHOR]