Drawing on the behavioral theory, this study examines how the misalignment between a firm's environmental effort and the level of subsidies received from the government in affecting the firm's investment in non-environmental R&D. Based on a sample of Chinese A-share listed firms from 2008 to 2019 and using polynomial regression techniques, our findings reveal that firms in the “low effort-high subsidies” group exhibit lower non-environmental R&D intensity compared to firms in the “high effort-low subsidies” group. This study contributes to the (...) literature by shedding light on the interplay between corporate environmental efforts, government subsidies, and non-environmental R&D investment. The findings suggest the importance of aligning the environmental efforts of firms with subsidy levels from the government to effectively allocate resources for different types of R&D. The implications of this research suggest that firms should carefully consider aligning their environmental efforts with government subsidies to optimize their investment in non-environmental R&D and overall innovation strategy. Furthermore, the study indicates that firms and governments should prudently balance the relationship between environmental R&D and non-environmental R&D to avoid any negative impact on the latter. (shrink)

The aim of our themed symposium is to explore the limits and possibilities of corporate reputation for enabling corporate accountability. We articulate three perspectives on corporate accountability. The communicative perspective equates accountability with disclosure and stakeholder engagement. The phenomenological perspective focuses on stakeholder expectations and reputation management. The consequential perspective focuses on effects/consequences. We then examine how corporate accountability is understood, how it relates to ideals, mission, and purpose, alternative pathways to corporate accountability, reputational consequences, and the role algorithms play (...) in relationships between corporate reputation and accountability. Using a multitude of organizational contexts, these papers advance our understanding of how corporate reputation can be used as a mechanism for creating greater corporate accountability, and for identifying alternative pathways when corporate reputation fails to do so. (shrink)

This study examines the accountability of the self among sustainability and humanitarian advocates participating in the World Economic Forum. Drawing from Butler’s (Giving an account of oneself. Fordham University Press, New York, 2005) philosophy, we explore how these individuals narrate their accountability to themselves and others, the contradictions they experience, and how they explain becoming responsible in this context. Our data illustrate the difficulties faced by these individuals in resisting the temptation to condemn themselves for compromising their own values, and/or (...) to condemn others who think and behave differently. Through their humility in relation to their incoherent identities, and their generosity in engaging with others, the participants show their responsibility both to those they advocate for and to other delegates who may have different perspectives. The study illustrates how accountability to and of the self emerges through relations with others, how individuals struggle to resist ethical violence, and how they take up moral responsibility through human interaction. (shrink)