Switch to: References

Add citations

You must login to add citations.
  1. Can CSR Disclosure Protect Firm Reputation During Financial Restatements?Lu Zhang, Yuan George Shan & Millicent Chang - 2020 - Journal of Business Ethics 173 (1):157-184.
    We investigate the effectiveness of corporate social responsibility disclosure in protecting corporate reputation following financial restatements. As expected under legitimacy theory, firms can signal their legitimacy via nonfinancial disclosure after the negative effects of financial restatements. Our results show that restating firms make substantial improvements to overall CSR disclosure quality by changing their standalone reports to a more conservative tone, increasing readability and report length, even though they strategically disclose less forward-looking and sustainability-related content. Such improvements are more pronounced in (...)
    Direct download (3 more)  
     
    Export citation  
     
    Bookmark   5 citations  
  • CEO Ability and Corporate Social Responsibility.Yuan Yuan, Gaoliang Tian, Louise Yi Lu & Yangxin Yu - 2019 - Journal of Business Ethics 157 (2):391-411.
    This study examines the impact of chief executive officer ability on firms’ corporate social responsibility performance. We find that firms’ CSR performance increases with CEO ability. Specifically, firms with more able CEOs are associated with more socially responsible activities and fewer socially irresponsible activities, and are associated with more stakeholder CSR rather than third-party CSR. We further find that the positive relation between CEO ability and CSR is weakened for CEO who is also the chair of the board and for (...)
    Direct download (2 more)  
     
    Export citation  
     
    Bookmark   19 citations  
  • Practicalities bottleneck to pension fund responsible investment?Riikka Sievänen - 2014 - Business Ethics, the Environment and Responsibility 23 (3):309-326.
    We found that pension funds may face a bottleneck as practical impediments to engaging in responsible investment with respect to the role played by defining and implementing responsible investment. Furthermore, pension funds seek additional coherence and practical guidelines in this field to enable them to take into account ethical considerations in their investment strategies and in implementing them. These findings indicate that the availability of information may affect the stance that key decision makers of pension funds adopt towards responsible investment.
    Direct download  
     
    Export citation  
     
    Bookmark   3 citations  
  • Unethical behavior in organizations: empirical findings that challenge CSR and egoism theory.Jeffrey Overall - 2016 - Business Ethics: A European Review 25 (2):113-127.
    In the egoism philosophical framework, it is contended that when organizations focus on their long-term interests, they, without knowing it, advance the interests of society as a whole, which is perceived as ethical. In this research, this premise is challenged using data collected from the social media outlets of 29 randomly selected companies from the 2013 Fortune 500 list. Through qualitative comparative analysis, the exact opposite was found. In fact, the organizations that focused on striving for their long-term success are (...)
    Direct download  
     
    Export citation  
     
    Bookmark   7 citations  
  • CSR politics of non‐recognition: Justification fallacies marginalising criticism, society, and environment.Peter Norberg - 2020 - Business Ethics: A European Review 29 (4):694-705.
    Business Ethics: A European Review, EarlyView.
    No categories
    Direct download (2 more)  
     
    Export citation  
     
    Bookmark   1 citation  
  • Quantitative content analysis as a method for business ethics research.Irina Lock & Peter Seele - 2015 - Business Ethics: A European Review 24 (4):S24-S40.
    The aim of this article is to discuss quantitative content analysis as established in communication sciences as a method for research in business ethics. We argue that communication sciences and business ethics are neighboring disciplines, which allow the transfer of quantitative content analysis from communication sciences to business ethics. Technically, quantitative content analysis can be applied through human as well as software coding. Examples for both applications are provided and discussed. We make reference to the software solutions ‘Leximancer’, ‘Crawdad’, and (...)
    Direct download  
     
    Export citation  
     
    Bookmark   5 citations  
  • The value relevance of SAM's corporate sustainability ranking and GRI sustainability reporting in the European stock markets.Thomas Kaspereit & Kerstin Lopatta - 2014 - Business Ethics: A European Review 25 (1):1-24.
    This paper investigates whether relative corporate sustainability as measured by the SAM sustainability ranking and sustainability reporting in terms of Global Reporting Initiative application levels are associated with a higher market valuation. We conduct a value relevance study for the 600 largest European companies with the Feltham and Ohlson valuation model as a reference point. Our results indicate that for the observation period 2001 to 2011, the association between corporate sustainability and market value is positive. The empirical evidence of a (...)
    Direct download  
     
    Export citation  
     
    Bookmark   2 citations  
  • Analyst coverage, corporate social responsibility, and firm risk.Hoje Jo & Maretno Harjoto - 2014 - Business Ethics: A European Review 23 (3):272-292.
    This article examines the empirical association between analyst coverage and corporate social responsibility (CSR) by investigating their simultaneous and causal effects, and its joint effects of CSR engagement and analyst coverage on firm risk. We find a positive association between the level and change of CSR engagement and the level and change of analyst coverage after considering simultaneity and causality. Based on the first-difference approach, we further find that the change in analyst following from the previous year affects the change (...)
    Direct download  
     
    Export citation  
     
    Bookmark   8 citations  
  • Legal vs. Normative CSR: Differential Impact on Analyst Dispersion, Stock Return Volatility, Cost of Capital, and Firm Value.Maretno A. Harjoto & Hoje Jo - 2015 - Journal of Business Ethics 128 (1):1-20.
    This study examines how the sell-side analysts interpret firms’ corporate social responsibility activities. Specifically, we examine the differential impact of overall, legal, and normative CSR on the analysts’ earnings forecast dispersion, stock return volatility, cost of equity capital, and firm value. Employing a sample of U.S. public firms during 1993–2009, we find that overall CSR intensities reduce analyst dispersion of earnings forecast, volatility of stock return and cost of capital , and increase firm value. However, its impact is reduced for (...)
    Direct download (2 more)  
     
    Export citation  
     
    Bookmark   12 citations  
  • Beliefs about social responsibility at work: comparisons between managers and non-managers over time and cross-nationally.Roni Factor, Amalya L. Oliver & Kathleen Montgomery - 2013 - Business Ethics: A European Review 22 (2):143-158.
    We examine the link between the growing emphasis on corporate social responsibility at the organizational level and beliefs about social responsibility at work (SRW) expressed by individuals. Drawing from theories of professionalism and diffusion of innovations (including practices and beliefs), we advance hypotheses about beliefs of managers and non‐managers in 11 countries at two time periods, and use a unique international data set to test our hypotheses. Our general prediction that managers would score higher than non‐managers on a measure of (...)
    Direct download  
     
    Export citation  
     
    Bookmark   4 citations  
  • Beliefs about social responsibility at work: comparisons between managers and non-managers over time and cross-nationally.Roni Factor, Amalya L. Oliver & Kathleen Montgomery - 2013 - Business Ethics, the Environment and Responsibility 22 (1):143-158.
    We examine the link between the growing emphasis on corporate social responsibility at the organizational level and beliefs about social responsibility at work (SRW) expressed by individuals. Drawing from theories of professionalism and diffusion of innovations (including practices and beliefs), we advance hypotheses about beliefs of managers and non-managers in 11 countries at two time periods, and use a unique international data set to test our hypotheses. Our general prediction that managers would score higher than non-managers on a measure of (...)
    Direct download  
     
    Export citation  
     
    Bookmark   4 citations  
  • Financial return or social responsibility? An investigation into the stakeholder focus of institutional investors.Sandra Einig - 2022 - Business Ethics, the Environment and Responsibility 31 (2):307-322.
    Business Ethics, the Environment & Responsibility, Volume 31, Issue 2, Page 307-322, April 2022.
    No categories
    Direct download (3 more)  
     
    Export citation  
     
    Bookmark   2 citations  
  • Corporate Social Responsibility and Insider Trading.Jinhua Cui, Hoje Jo & Yan Li - 2015 - Journal of Business Ethics 130 (4):869-887.
    This study examines the impact of corporate social responsibility activities on insider trading. While opponents of insider trading claim that the buying or selling of a security by insiders who have access to non-public information is illegal, proponents argue that insider trading improves economic efficiency and fairness when corporate insiders buy and sell stock in their own companies. Based on extensive U.S. data of insider trading and CSR engagement, we find that both the number of insider transactions and the volume (...)
    Direct download (2 more)  
     
    Export citation  
     
    Bookmark   2 citations  
  • Does Corporate Social Responsibility Affect Information Asymmetry?Jinhua Cui, Hoje Jo & Haejung Na - 2018 - Journal of Business Ethics 148 (3):549-572.
    In this study, we examine the empirical association between corporate social responsibility and information asymmetry by investigating their simultaneous and endogenous effects. Employing an extensive U.S. sample, we find an inverse association between CSR engagement and the proxies of information asymmetry after controlling for various firm characteristics. The results hold using 2SLS considering the reverse side of information asymmetry influencing CSR activities. The results also hold after mitigating endogeneity based on the dynamic panel system generalized method of moment. Furthermore, the (...)
    Direct download (2 more)  
     
    Export citation  
     
    Bookmark   9 citations  
  • Corporate Governance as a Key Driver of Corporate Sustainability in France: The Role of Board Members and Investor Relations.Patricia Crifo, Elena Escrig-Olmedo & Nicolas Mottis - 2019 - Journal of Business Ethics 159 (4):1127-1146.
    This paper examines the relationships between corporate governance and corporate sustainability by focusing on two main components of companies’ governance structure: boards of directors and investor relations officers. We propose an original empirical strategy based on the 120 biggest French capitalizations for the year 2013, allowing us to measure boards of directors’ independence and expertise, as well as investor relations officers’ convictions and communication on corporate sustainability. Our results show that corporate governance has an ambiguous impact on corporate sustainability because (...)
    Direct download (2 more)  
     
    Export citation  
     
    Bookmark   4 citations