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  1. Corporate Accountability Towards Species Extinction Protection: Insights from Ecologically Forward-Thinking Companies.Lee Roberts, Monomita Nandy, Abeer Hassan, Suman Lodh & Ahmed A. Elamer - 2022 - Journal of Business Ethics 178 (3):571-595.
    This paper contributes to biodiversity and species extinction literature by examining the relationship between corporate accountability in terms of species protection and factors affecting such accountability from forward-thinking companies. We use triangulation of theories, namely deep ecology, legitimacy, and we introduce a new perspective to the stakeholder theory that considers species as a ‘stakeholder’. Using Poisson pseudo-maximum likelihood regression, we examine a sample of 200 Fortune Global companies over 3 years. Our results indicate significant positive relations between ecologically conscious companies (...)
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  • Deeds Not Words: A Cosmopolitan Perspective on the Influences of Corporate Sustainability and NGO Engagement on the Adoption of Sustainable Products in China.Dirk C. Moosmayer, Yanyan Chen & Susannah M. Davis - 2019 - Journal of Business Ethics 158 (1):135-154.
    To make a business case for corporate sustainability, firms must be able to sell their sustainable products. The influence that firm engagement with non-governmental organizations may have on consumer adoption of sustainable products has been neglected in previous research. We address this by embedding corporate sustainability in a cosmopolitan framework that connects firms, consumers, and civil society organizations based on the understanding of responsibility for global humanity that underlies both the sustainability and cosmopolitanism concepts. We hypothesize that firms’ sustainability engagement (...)
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  • Institutionalization of the Contents of Sustainability Assurance Services: A Comparison Between Italy and United States.Carlos Larrinaga, Adriana Rossi, Mercedes Luque-Vilchez & Manuel Núñez-Nickel - 2020 - Journal of Business Ethics 163 (1):67-83.
    A descriptive-exploratory analysis of assurance practices is presented in this paper, by analysing the patterns of sustainability assurance reporting in two national contexts with different levels of assurance activity over a period of 11 years. The study is based on theoretical insights drawn from institutional sociology and normativity production. It is framed both in the Italian situation, where assurance statements consistently include a narrow set of formal and procedural communications, and in an unsettled situation in the U.S., where assurance activity (...)
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  • Managerial Views of Corporate Impacts and Dependencies on Ecosystem Services: A Case of International and Domestic Forestry Companies in China.D. D’Amato, M. Wan, N. Li, M. Rekola & A. Toppinen - 2018 - Journal of Business Ethics 150 (4):1011-1028.
    A line of research is emerging investigating the private sector impacts and dependencies on critical biodiversity and ecosystem services, and related business risks and opportunities. While the ecosystem services narrative is being forwarded globally as a key paradigm for promoting business sustainability, there is scarce knowledge of how these issues are considered at managerial level. This study thus investigates managerial views of corporate sustainability after the ecosystem services concept. We analyse interviews conducted with 20 managers from domestic and international forestry (...)
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  • Ethical Issues in the Assurance of Sustainability Reports: Perspectives from Assurance Providers.Olivier Boiral, Iñaki Heras-Saizarbitoria, Marie-Christine Brotherton & Julie Bernard - 2019 - Journal of Business Ethics 159 (4):1111-1125.
    The objective of this paper is to investigate, through a qualitative study based on 38 semi-structured interviews with agents who provide assurance of sustainability reports, how they perceive and manage ethical issues underlying the verification of sustainability reports. Most of the ethical issues observed involve four interconnected aspects: the commercialism underlying sustainability assurance, the symbolic nature of the verification process, interdependency between auditing and consulting activities, and familiarity with the audited companies. The findings shed light on the reflexivity of assurance (...)
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  • The Grand Challenge of Human Health: A Review and an Urgent Call for Business–Health Research.Remy Balarezo, Bryan W. Husted, Ivan Montiel & Junghoon Park - 2022 - Business and Society 61 (5):1353-1415.
    Considering the urgency of addressing grand challenges that affect human health and achieving the ambitious health targets set by the United Nations’ Sustainable Development Goals, the role of business in improving health has become critical. Yet, our systematic review of the business–health literature reveals that business research focuses primarily on occupational health and safety, health care organizations, and health regulations. To embrace the health externalities generated by business activities, we propose that future research should investigate the conditions under which business (...)
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