Corporate Social Responsibility and Environmental Management

Journal Information
ISSN / EISSN : 1535-3958 / 1535-3966
Current Publisher: Wiley (10.1002)
Former Publisher:
Total articles ≅ 1,057
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SSCI
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, Jing Sun
Corporate Social Responsibility and Environmental Management; doi:10.1002/csr.2148

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Corporate Social Responsibility and Environmental Management; doi:10.1002/csr.2149

Abstract:
Corporate sustainability reporting has gained increasing prominence over the last years to quantitative and qualitatively reflect progress of enterprises toward sustainability. However, the measurement of the economic contribution of firms in achieving the Sustainable Development Goals (SDGs) is still a pending issue. This research aims at bridging this gap by devising a new system that monetizes impacts of Spanish companies in the fulfillment of the SDGs. A panel of three experts in sustainability determined a set of 33 suitable indicators that represent the SDGs. Best–Worst method was then used to perform a multi‐criteria decision analysis to determine weighting factors through responses from a two‐part questionnaire circulated to 50 national respondents. The application of the new tool to a Spanish firm underlined a weak linkage between some SDGs and business activities, and the complexity of disaggregating accounting data to feed the metrics of the new framework. The development of instruments that associate the challenges of the 2030 Agenda with corporate accounting was recommended.
, , Lidia Mannarino, Valeria Pupo
Corporate Social Responsibility and Environmental Management; doi:10.1002/csr.2146

Abstract:
This paper explores whether family and non‐family firms differ in terms of their capability to introduce green patenting. By considering the environmental performance as a corporate social responsibility related concern, the analysis is based on a large data set of patenting activities carried out by Italian manufacturing firms over the period 2009–2017. Results show that family firms are less likely than non‐family firms to implement innovations in green technologies. This holds true whatever the level of accumulation in green and non‐green knowledge.
Corporate Social Responsibility and Environmental Management, Volume 28; doi:10.1002/csr.1981

Corporate Social Responsibility and Environmental Management; doi:10.1002/csr.2147

The publisher has not yet granted permission to display this abstract.
, Iñaki Heras‐Saizarbitoria, , Francesco Rizzi, Francesco Testa
Corporate Social Responsibility and Environmental Management; doi:10.1002/csr.2144

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, Mariam Dammak
Corporate Social Responsibility and Environmental Management; doi:10.1002/csr.2143

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Mario La Torre, , Ida Claudia Panetta
Corporate Social Responsibility and Environmental Management; doi:10.1002/csr.2132

Abstract:
This paper goes beyond the relationship between a bank ESG performance (ESGP) and corporate financial performance (CFP). Here, the link between ESG factors and financial benchmarks is analysed to verify whether banks may find in the market reaction sufficient stimuli (higher CFP) to adopt ESG conduct spontaneously. Using panel estimation methods on European banks listed in STOXX Europe 600, between 2008 and 2019, this paper tests the relationship between ESGP and CFP considering different dimensions of financial performance at once, both accounted‐based (ROA and ROE) and market‐based (Capitalisation to Book Value, Tobin's Q). Besides, we employ VBM (EVA Spread) not previously considered. The main findings support the current approach of banking authorities, focusing on bank ESG risks, more than ESG opportunities, in order to “force” banks into adopting a new ESG business model, at this early stage of transition to sustainability.
Corporate Social Responsibility and Environmental Management; doi:10.1002/csr.2140

Abstract:
To seize the potential of Circular Economy (CE) organisations need to evaluate and communicate their progress moving away from the non‐sustainable paradigm of ‘take‐make‐dispose’ towards circularity. Existing CE assessments for organisations focus on companies. Although the need for CE assessment is recognised in both public and private sectors, little progress has been made towards developing an approach for public sector organisations. CE assessment in public sector organisations is particularly important due to their role model, agenda setting and economic function. Therefore, this article co‐develops a CE assessment framework for public sector organisations. Portuguese public sector organisations were involved as a participatory case study. The result is a framework that covers the following components: (i) a system definition; (ii) a definition of 35 CE assessment elements; (iii) CE assessment targets; and (iv) CE indicators. The framework contributes to the understanding of circularity from a public sector perspective considering three key aspects: resources, operations and processes as well as social and employee related activities. Implications for CE assessments in the public and private sector encompass the importance for an early involvement of stakeholders to get a sector specific perspective, the need to address user‐friendliness and the requirement for continuous testing of CE assessments.
, Cemil Kuzey, Merve Kilic, Abdullah S. Karaman
Corporate Social Responsibility and Environmental Management; doi:10.1002/csr.2141

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