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  1. Carbon Emissions and TCFD Aligned Climate-Related Information Disclosures.Dong Ding, Bin Liu & Millicent Chang - 2022 - Journal of Business Ethics 182 (4):967-1001.
    We explore corporate environmental accountability by examining how carbon emissions affect voluntary climate-related information disclosure based on TCFD principles. Using computerized textual analysis to measure such climate-related disclosure, our results show that firms with higher levels of carbon emissions disclose more climate-related information. This relation is stronger in firms belonging to carbon-intensive industries, such as energy, materials, and utilities. We also examine this relationship at the category level for Governance, Strategy, Risk Management, and Metrics and Targets, finding that carbon emissions (...)
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  • Companies, Meet Ethical Consumers: Strategic CSR Management to Impact Consumer Choice.Henri Kuokkanen & William Sun - 2020 - Journal of Business Ethics 166 (2):403-423.
    Fulfilling consumer expectations of corporate social responsibility can bring strategic advantage to firms. However, research on the topic is fragmented across disparate disciplines, and a comprehensive framework to connect CSR supply and demand is missing. As a result, firms often supply CSR that does not attract demand, as signified by pessimism about ethical consumerism in recent years and the inconclusive link between corporate financial and social performance. In this study, we propose a framework of strategic CSR management to define how (...)
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  • Tensions in Corporate Sustainability: Towards an Integrative Framework.Tobias Hahn, Jonatan Pinkse, Lutz Preuss & Frank Figge - 2015 - Journal of Business Ethics 127 (2):297-316.
    This paper proposes a systematic framework for the analysis of tensions in corporate sustainability. The framework is based on the emerging integrative view on corporate sustainability, which stresses the need for a simultaneous integration of economic, environmental and social dimensions without, a priori, emphasising one over any other. The integrative view presupposes that firms need to accept tensions in corporate sustainability and pursue different sustainability aspects simultaneously even if they seem to contradict each other. The framework proposed in this paper (...)
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  • Comunicación Como Estrategia de la Innovación Social.Jhoana Córdova-Camacho, Verónica Altamirano-Benítez & Juan Salvador Victoria-Mas - 2022 - Human Review. International Humanities Review / Revista Internacional de Humanidades 11 (7):1-10.
    El artículo busca revelar como resultado el papel de la comunicación de la innovación social en el comportamiento del usuario, si este modifica su intención de consumir un producto o servicio, cuando conoce que la empresa que oferta el bien o servicio tiene una práctica de innovación social implementada. Para responder al objetivo se formularon dos hipótesis que fueron testeadas mediante la aplicación de una encuesta basada en una muestra de conveniencia, que recolectó 300 respuestas en toda América Latina. Los (...)
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  • The Circle of Inclusion: Sustainability, CSR and the Values that Drive Them.Kerul Kassel - 2012 - Journal of Human Values 18 (2):133-146.
    This article examines the values that underlie notions of sustainability and corporate social responsibility, and how those values influence perspectives on who and what is included in decision-making. The author argues that the epistemologies of economic considerations in industrial practices, and how they are framed by science and technology, make it unlikely that practices towards sustainability will successfully avert expanding global crises unless the circle of inclusion is expanded to include other-than-human life.
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  • Battling the Devolution in the Research on Corporate Philanthropy.Kellie Liket & Ana Simaens - 2015 - Journal of Business Ethics 126 (2):1-24.
    The conceptual literature increasingly portrays corporate philanthropy (CP) as an old-fashioned and ineffective operationalization of a firm’s corporate social responsibility. In contrast, empirical research indicates that corporations of all sizes, and both in developed and emerging economies, actively practice CP. This disadvantaged status of the concept, and research, on CP, complicates the advancement of our knowledge about the topic. In a systematic review of the literature containing 122 journal articles on CP, we show that this business practice is loaded with (...)
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  • Microfoundations of Partnerships: Exploring the Role of Employees in Trickle Effects.Ans Kolk, Marlene Vock & Willemijn van Dolen - 2016 - Journal of Business Ethics 135 (1):19-34.
    The growing body of literature on partnerships has paid most attention to their implications at the macro level, for society, as well as the meso level, for the partnering organisations. While generating many valuable insights, what has remained underexposed is the micro level, i.e. the role of managers and employees in partnerships, and how their actions and interactions can have an effect on the spread and potential effectiveness of collaborative efforts. This article uses a case-study approach to empirically explore the (...)
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  • A Real Options Reasoning Approach to Corporate Social Responsibility ( CSR ): Integrating Real Option Sensemaking and CSR Orientation.Richard Peters, Ethan Waples & Peggy Golden - 2014 - Business and Society Review 119 (1):61-93.
    In this article we explore the conceptual relationship between corporate social responsibility (CSR) orientation and real option reasoning. We argue that the firm's attitude, communication, and behavior toward CSR will act as significant determinants to the firm's sensemaking approach to real options; that is, if and how it (the firm) acknowledges, receives, and manages strategic real options. Integrating the previous work of Basu and Palazzo with Barnett, we propose a new model that extends the influence of CSR orientation/character to general (...)
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  • Why Architecture Does Not Matter: On the Fallacy of Sustainability Balanced Scorecards.Tobias Hahn & Frank Figge - 2018 - Journal of Business Ethics 150 (4):919-935.
    In a recent review article published in this journal, Hansen and Schaltegger discuss the architecture of sustainability balanced scorecards. They link the architecture of SBSCs to the maturity of the value system of a firm as well as to the proactiveness of a firm’s sustainability strategy. We contend that this argument is flawed and that the architecture of SBSC does not matter since—irrespective of their architecture—SBSCs are ill-suited to achieve substantive corporate contributions to sustainability. First, we assess the SBSC against (...)
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  • “Teaching the Sushi Chef”: Hybridization Work and CSR Integration in a Japanese Multinational Company.Aurélien Acquier, Valentina Carbone & Valérie Moatti - 2018 - Journal of Business Ethics 148 (3):625-645.
    While corporate social responsibility is recognized as taking on various national meanings and practices, research has not sufficiently investigated how multinational companies simultaneously achieve global CSR integration and local CSR adaptation. Building on a qualitative case study carried out at ASICS, an MNC headquartered in Japan, we show how this organizational dilemma may be solved through hybridization work, a form of institutional work performed by CSR managers in subsidiaries to combine and adapt different institutional approaches to CSR. By developing the (...)
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