Switch to: References

Add citations

You must login to add citations.
  1. Are the Quantity and Quality of Sustainability Disclosures Associated with the Innate and Discretionary Earnings Quality?Ling Tuo & Zabihollah Rezaee - 2019 - Journal of Business Ethics 155 (3):763-786.
    Voluntary disclosures of sustainability information have recently received considerable attention by investors, regulators, and public companies in improving reliability and integrity of corporate reporting. We examine the association between the quantity and quality of sustainability disclosures and earnings quality in the context of corporate ethical value and culture. We posit that sustainability disclosures of environmental, social, and governance (ESG) performance reports are linked to earnings quality, because of the importance of both earnings quality and ESG sustainability disclosures to investors and (...)
    Download  
     
    Export citation  
     
    Bookmark   3 citations  
  • Definition, Conceptualization, and Measurement of Corporate Environmental Performance: A Critical Examination of a Multidimensional Construct. [REVIEW]C. Trumpp, J. Endrikat, C. Zopf & E. Guenther - 2015 - Journal of Business Ethics 126 (2):1-20.
    Corporate environmental performance (CEP) has been of fundamental interest in scholarly research during the last few decades. However, there is a great deal of disagreement pertaining to the definition, conceptualization, and adequate measurement of CEP. Our study addresses these issues and provides a methodologically rigorous and comprehensive examination of content validity and construct validity. By integrating the available literature on CEP, we derive a parsimonious definition and theoretically sound framework of the focal construct. Drawing on non-aggregated and publicly available data (...)
    Download  
     
    Export citation  
     
    Bookmark   4 citations  
  • ESG in Focus: The Australian Evidence.Jeremy Galbreath - 2013 - Journal of Business Ethics 118 (3):529-541.
    Addressing ESG issues has become a point of interest for investors, shareholders, and governments as a risk management concern, while for firms it has become an emerging part of competitive strategy. In this study, a database from an independent ratings agency is used to examine, longitudinally, how Australian Securities Exchange (ASX) 300 firms are responding to ESG issues. Following institutional theory predictions, ASX300 firms are improving ESG performance over the 2002–2009 timeframe. Furthermore, over this timeframe, performance on the governance dimension (...)
    Download  
     
    Export citation  
     
    Bookmark   4 citations  
  • Judicial Waves, Ethical Shifts: Bankruptcy Courts and Corporate ESG Performance.Zixun Zhou, Xinyu Zhou, Xuezhi Zhang & Wei Chen - forthcoming - Journal of Business Ethics:1-21.
    Leveraging the staggered introduction of specialized bankruptcy courts across China as an exogenous shock, this study examines the impact of specialized bankruptcy courts on corporate ESG performance. Using listed firms in China from 2015 to 2021, we find that the introduction of specialized bankruptcy courts leads to an increase in corporate ESG performance. Our main results remain robust after considering endogeneity concerns and TWFE bias. The underlying mechanism is that these courts strengthen creditor protection, thereby enhancing access to bank loans (...)
    Download  
     
    Export citation  
     
    Bookmark  
  • The Heterogeneity of Board-Level Sustainability Committees and Corporate Social Performance.Udi Hoitash, Rani Hoitash & Jenna J. Burke - 2019 - Journal of Business Ethics 154 (4):1161-1186.
    This paper explores an increasingly prevalent element of board-level commitment to sustainability. We propose a theoretical framework under which the existence and associated actions of board-level sustainability committees are motivated by shared value creation, where the interests of a diverse group of stakeholders are satisfied and sufficient profit is achieved. Using hand-collected data, we find that sustainability committees are heterogeneous in focus and vary in their effectiveness. Specifically, we disaggregate the sustainability committee construct based on stakeholder group focus and find (...)
    Download  
     
    Export citation  
     
    Bookmark   5 citations  
  • Do green initiatives and green performance affect firm performance? Empirical evidence from India.Subhas Mondal & Tarak Nath Sahu - 2023 - Asian Journal of Business Ethics 12 (2):305-321.
    The study aims to unravel the impact of green performance and green initiatives on corporate financial performance, and also to explore and establish the relationship between specific components of green performance and financial performance. This study considers a panel dataset comprising 224 nonfinancial companies listed on NSE 500 index for the period of eight consecutive years, i.e., from 2014–2015 to 2021–2022. This study adopts both the static and dynamic panel estimations to explore the link between these variables. The estimation shows (...)
    Download  
     
    Export citation  
     
    Bookmark  
  • In Search of the Dominant Rationale in Sustainability Management: Legitimacy- or Profit-Seeking?Stefan Schaltegger & Jacob Hörisch - 2017 - Journal of Business Ethics 145 (2):259-276.
    The academic debate why and how companies are dealing with sustainability is dominated by two main arguments—the profit-seeking and the legitimacy-seeking view. While the first argues that companies establish sustainability management measures if this helps to increase their economic success, others emphasize that companies predominantly react on societal pressure dealing with sustainability to secure legitimacy. Whereas both lines of argument have gained a lot of attention in academia, little is known about their relative importance in shaping corporate practice. This papers (...)
    Download  
     
    Export citation  
     
    Bookmark   11 citations  
  • Sustainable Procurement Practice: The Effect of Procurement Officers’ Perceptions.Daniel Etse, Adela McMurray & Nuttawuth Muenjohn - 2023 - Journal of Business Ethics 184 (2):525-548.
    Effective implementation and committed practice of sustainable procurement remain a significant challenge for many organisations across the globe. This paper sought to understand the extent to which employees’ perceptions influence the practice of sustainable procurement in the context of a developing country where sustainability awareness is low. Drawing on the Diffusion of Innovation theory, procurement officers’ perceptions of sustainable procurement were examined relative to the attributes of complexity, compatibility and relative advantage. Empirical data from 322 Ghanaian organisations were analysed using (...)
    Download  
     
    Export citation  
     
    Bookmark  
  • The Role of Share Repurchases for Firms’ Social and Environmental Sustainability.Mario Vaupel, David Bendig, Denise Fischer-Kreer & Malte Brettel - 2023 - Journal of Business Ethics 183 (2):401-428.
    This article embarks on ethical trade-offs at the sustainability/finance interface by contrasting shareholders’ interest in short-term financial returns with society’s interest in counteracting ecological and social grievances. Scrutinizing share repurchases, we investigate a firm’s communicated sustainability orientation (i.e., its environmental and social value orientation) as well as its environmental and social sustainability performance. Our results are based on a large-scale panel dataset of 491 U.S. firms observed from 2004 to 2016. The dataset combines share buyback data with sustainability orientation scores (...)
    Download  
     
    Export citation  
     
    Bookmark  
  • Rethinking the Corporate Financial-Social Performance Relationship: Examining the Complex, Multistakeholder Notion of Corporate Social Performance.James Weber & Jeffrey Gladstone - 2014 - Business and Society Review 119 (3):297-336.
    The corporate financial performance (CFP)–corporate social performance (CSP) relationship has been investigated many times over the past few decades, yet the notion of CSP has generally been understood to be a single, monolithic aspect of corporate strategy. This article examines the common CFP–CSP understanding in three distinct ways: (1) by extending the evaluation of CSP as a complex, multistakeholder notion; (2) by analyzing CSP's relationship with the firm's financial performance at a given point in time as a lead (independent) variable (...)
    Download  
     
    Export citation  
     
    Bookmark   5 citations  
  • When do Board and Management Resources Complement Each Other? A Study of Effects on Corporate Social Responsibility.Jeremy Galbreath - 2016 - Journal of Business Ethics 136 (2):281-292.
    Following resource-based and complementary asset perspectives, this paper examines the effects of board and management resources on corporate social responsibility in a sample of large Australian public firms. Specifically, this study posits that outside directors and women on boards are complementary in that their multiplicative effect incrementally influences CSR above their individual, independent effects. The hypothesis is confirmed. Further, the study tests the interactive effect of a senior CSR manager, determining the independent and complementary effects of managerial resources upon board (...)
    Download  
     
    Export citation  
     
    Bookmark   6 citations  
  • The Long-Term Sustenance of Sustainability Practices in MNCs: A Dynamic Capabilities Perspective of the Role of R&D and Internationalization. [REVIEW]Subrata Chakrabarty & Liang Wang - 2012 - Journal of Business Ethics 110 (2):205-217.
    What allows MNCs to maintain their sustainability practices over the long-term? This is an important but under-examined question. To address this question, we investigate both the development and sustenance of sustainability practices. We use the dynamic capabilities perspective, rooted in resource-based view literature, as the theoretical basis. We argue that MNCs that simultaneously pursue both higher R&D intensity and higher internationalization are more capable of developing and maintaining sustainability practices. We test our hypotheses using longitudinal panel data from 1989 to (...)
    Download  
     
    Export citation  
     
    Bookmark   15 citations  
  • Motives and Performance Outcomes of Sustainable Supply Chain Management Practices: A Multi-theoretical Perspective.Antony Paulraj, Injazz J. Chen & Constantin Blome - 2017 - Journal of Business Ethics 145 (2):239-258.
    Many researchers believe the tremendous industrial development over the past two centuries is unsustainable because it has led to unintended ecological deterioration. Despite the ever-growing attention sustainable supply-chain management has received, most SSCM research and models look at the consequences, rather than the antecedents or motives of such responsible practices. The few studies that explore corporate motives have remained largely qualitative, and large-scale empirical analyses are scarce. Drawing on multiple theories and combining supply-chain and business ethics literature, we purport that (...)
    Download  
     
    Export citation  
     
    Bookmark   10 citations  
  • An Assessment of the Association Between Renewable Energy Utilization and Firm Financial Performance.Hyunju Shin, Alexander E. Ellinger, Helenka Hopkins Nolan, Tyler D. DeCoster & Forrest Lane - 2018 - Journal of Business Ethics 151 (4):1121-1138.
    Contemporary research highlights multiple societal and environmental benefits in addition to potential economic advantages associated with renewable energy utilization. As federal and state incentives for investments in RE technologies become more prevalent, RE sources represent increasingly viable alternatives to established fossil fuel energy. RE utilization is recognized as a key component of “green” product innovation that helps firms reduce the environmental impact of production processes and diminish their ecological footprints and energy consumption. Yet, despite consistent evidence that corporate sustainability initiatives (...)
    Download  
     
    Export citation  
     
    Bookmark   2 citations  
  • Two Wrongs Make a ‘Right’? Exploring the Ethical Calculus of Earnings Management Before Large Labor Dismissals.Ionela Andreicovici, Nava Cohen, Silvia Ferramosca & Alessandro Ghio - 2020 - Journal of Business Ethics 172 (2):379-405.
    This paper examines whether firms strategically legitimize large labor dismissals by performing ex-ante downward earnings management. We further assess whether the effect is larger under stakeholder pressure and whether these practices influence the external perception of firms’ behavior. As laying off employees without an economic reason is perceived as a breach of the social contract, stakeholders pressure firms to provide economic justification for LLDs. We argue that firms strategically legitimize LLDs by artificially worsening their financial performance through downward earnings management. (...)
    Download  
     
    Export citation  
     
    Bookmark