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  1. (1 other version)Impact of Corporate Environmental Responsibility on Operating Income: Moderating Role of Regional Disparities in China.Yanhong Tang, Shuang Cui, Xin Miao & Christina W. Y. Wong - 2018 - Journal of Business Ethics 149 (2):363-382.
    Although the same environmental regulations apply to all regions in China, legal enforcement can be different due to local economic development priorities. There is still a lack of knowledge about how regional disparities affect the operating performance results of the implementation of corporate environmental management practices, thus providing little information for foreign companies when they invest and develop their production base in China. To fill this research gap, this paper collects data from the Fortune 500 Chinese firms to investigate the (...)
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  • Sustainability assurance and cost of capital: Does assurance impact on credibility of corporate social responsibility information?Jennifer Martínez-Ferrero & Isabel-María García-Sánchez - 2017 - Business Ethics: A European Review 26 (3):223-239.
    This paper aims to examine the credibility value of sustainability assurance and the type of assurance provider on cost of capital. A large sample of international companies from the period 2007–2014 was used to develop our models of analysis. We find a greater decrease in cost of capital for companies that publish and assure their social and environmental reports. Thus, voluntary sustainability disclosures decrease the cost of capital. However, companies also have the opportunity to reinforce this decrease by providing an (...)
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  • How Do Internal and External CSR Affect Employees' Organizational Identification? A Perspective from the Group Engagement Model.Imran Hameed, Zahid Riaz, Ghulam A. Arain & Omer Farooq - 2016 - Frontiers in Psychology 7.
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  • Corporate Social Responsibility as a Dynamic Internal Organizational Process: A Case Study.Sharon C. Bolton, Rebecca Chung-hee Kim & Kevin D. O’Gorman - 2011 - Journal of Business Ethics 101 (1):61-74.
    This article tracks Corporate Social Responsibility (CSR) as an emergent organizational process that places the employee at its center. Predominantly, research on CSR tends to focus on external pressures and outcomes leading to a neglect of CSR as a dynamic and developing process that relies on the involvement of the employee as a major stakeholder in its co-creation and implementation. Utilizing case study data drawn from a study of a large multinational energy company, we explore how management relies on employees' (...)
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  • Coercive Pressures and Anti-corruption Reporting: The Case of ASEAN Countries.Tiyas Kurnia Sari, Fitra Roman Cahaya & Corina Joseph - 2020 - Journal of Business Ethics 171 (3):495-511.
    This paper aims to investigate the extent of anti-corruption reporting by ASEAN companies and examine whether coercive factors influence the level of disclosure. The authors adopt indicators from the Global Reporting Initiative version 4.0 to measure the extent of anti-corruption disclosures in 117 companies’ reports. Informed by a coercive isomorphism tenet drawn from the institutional theory, the authors propose that several institutional factors influence the extent of their voluntary disclosures. The findings reveal that a large degree of variability difference between (...)
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  • Evidence of different models of socially responsible HRM in Europe.Rosalia Diaz‐Carrion, Macarena López‐Fernández & Pedro M. Romero‐Fernandez - 2018 - Business Ethics: A European Review 28 (1):1-18.
    Socially responsible human resource management (SR‐HRM) is becoming increasingly important for academics and managers. The interface between HRM and corporate social responsibility (CSR) is the subject of analysis in this article. It adopts a contextual perspective to analyze whether the institutional context influences the implementation of socially responsible HRM (SR‐HRM). Considering the differences in the national institutional contexts across Europe, this study explores the different models of SR‐HRM in that region. The research is focused on a sample of 153 companies (...)
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  • A Descriptive Analysis of Environmental Disclosure: A Longitudinal Study of French Companies.Elisabeth Albertini - 2014 - Journal of Business Ethics 121 (2):233-254.
    For the last 15 years, companies have extensively increased their environmental disclosure relative to their environmental strategy in response to institutional pressures. Based on a computerized content analysis of the annual reports of the 55 largest French industrial companies, we describe environmental disclosure with respect to the different strategies implemented by companies over a period of 6 years. The results show that environmental disclosure becomes more and more technical and precise for all the companies. Environmental innovations are presented as a (...)
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  • Academic Ethics: a Pilot Study on the Attitudes of Finnish Students.Marty Ludlum, Linn Hongell, Christa Tigerstedt & Justin Teeman - 2017 - Journal of Academic Ethics 15 (4):307-320.
    This research details a pilot study of Finnish college students and their views on the academic ethics. Finland is an unexamined population on this issue. In the current project, we surveyed students in the spring of 2014. We found unethical behavior is common on projects but less common on exams. We also found students are unwilling to report wrongdoing by other students. We examined differences between students’ attitudes on cheating based on several demographic factors, including gender, age and major. We (...)
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  • (1 other version)Impact of Corporate Environmental Responsibility on Operating Income: Moderating Role of Regional Disparities in China.Christina W. Y. Wong, Xin Miao, Shuang Cui & Yanhong Tang - 2018 - Journal of Business Ethics 149 (2):363-382.
    Although the same environmental regulations apply to all regions in China, legal enforcement can be different due to local economic development priorities. There is still a lack of knowledge about how regional disparities affect the operating performance results of the implementation of corporate environmental management practices, thus providing little information for foreign companies when they invest and develop their production base in China. To fill this research gap, this paper collects data from the Fortune 500 Chinese firms to investigate the (...)
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  • Corporate Social Responsibility and Psychosocial Risk Management in Europe.Aditya Jain, Stavroula Leka & Gerard Zwetsloot - 2011 - Journal of Business Ethics 101 (4):619-633.
    Corporate social responsibility (CSR) is a comprehensive concept that aims at the promotion of responsible business practices closely linked to the strategy of enterprises. Although there is no single accepted definition of CSR, it remains an inspiring, challenging and strategic development that is becoming an increasingly important priority for companies of all sizes and types, particularly in Europe. Promotion of well-being at work is an essential component of CSR; however, the link between CSR, working conditions and work organisation is still (...)
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  • Bridging the gap: How sustainable development can help companies create shareholder value and improve financial performance.Justyna Przychodzen, Wojciech Przychodzen & Fernando Gómez-Bezares - 2016 - Business Ethics: A European Review 26 (1):1-17.
    This study examines the effect of integrating sustainability into corporate strategy on various aspects of shareholder value creation and financial performance in the British capital market. The employed method is based on the content analysis of corporate disclosures and a new technique for assessing the adoption of the corporate sustainability concept. Using extensive data of FTSE 350 firms covering the years 2006–2012, 65 companies were selected as meeting corporate sustainability criteria. For the above period, we find that these firms were (...)
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  • Human Resource Disclosures in UK Corporate Annual Reports: To What Extent Do These Reflect Organisational Priorities Towards Labour?K. Vithana, T. Soobaroyen & C. G. Ntim - 2019 - Journal of Business Ethics 169 (3):475-497.
    Our study analyses the nature, quality and extent of human resource disclosures of UK Financial Times Stock Exchange 100 firms by relying on a novel disclosure index measuring the depth and breadth of disclosures. Contextually, we focus on the 5-year period following the then Labour government’s attempts to encourage firms to formally report on their human resource management practices and to foster deeper employer–employee engagement. First, we evaluate the degree to which companies report comprehensively on a number of HRD items (...)
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  • (1 other version)Corporate responsibility perceptions in change: Finnish managers' views on stakeholder issues from 1994 to 2004.Johanna Kujala - 2009 - Business Ethics: A European Review 19 (1):14-34.
    The purpose of this paper is to investigate the changes in Finnish managers' corporate responsibility perceptions from 1994 to 2004. Following earlier research, the concept of corporate responsibility is operationalised using the stakeholder approach. Empirically, we ask how managers' views on stakeholder issues have changed during the 10‐year research period, and how managers' stakeholder orientation compares with their economic orientation. The data were collected using a survey research instrument in the years 1994, 1999 and 2004. The research results show a (...)
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  • (1 other version)Corporate responsibility perceptions in change: Finnish managers' views on stakeholder issues from 1994 to 2004.Johanna Kujala - 2009 - Business Ethics, the Environment and Responsibility 19 (1):14-34.
    The purpose of this paper is to investigate the changes in Finnish managers' corporate responsibility perceptions from 1994 to 2004. Following earlier research, the concept of corporate responsibility is operationalised using the stakeholder approach. Empirically, we ask how managers' views on stakeholder issues have changed during the 10-year research period, and how managers' stakeholder orientation compares with their economic orientation. The data were collected using a survey research instrument in the years 1994, 1999 and 2004. The research results show a (...)
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  • Managing Organizational Gender Diversity Images: A Content Analysis of German Corporate Websites.Leon Windscheid, Lynn Bowes-Sperry, Karsten Jonsen & Michèle Morner - 2018 - Journal of Business Ethics 152 (4):997-1013.
    Although establishing gender equality in board and managerial positions has recently become more important for organizations, companies with low levels of gender diversity seem to perceive an ethical dilemma regarding the ways, in which they attempt to attain it. One way that organizations try to move toward gender equality is through the use of their corporate websites to manage potential applicants’ impressions of their current levels of, and actions to improve, gender diversity. The dilemma is whether to truthfully communicate their (...)
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