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  1. Unpacking Functional Experience Complementarities in Senior Leaders’ Influences on CSR Strategy: A CEO–Top Management Team Approach.Marko Reimer, Sebastiaan Van Doorn & Mariano L. M. Heyden - 2018 - Journal of Business Ethics 151 (4):977-995.
    In this study, we examine the influence of senior leadership on firms’ corporate social responsibility. We integrate upper echelons research that has investigated either the influence of the CEO or the top management team on CSR. We contend that functional experience complementarity between CEOs and TMTs in formulating and implementing CSR strategy may underlie differentiated strategies in CSR. We find that when CEOs who have predominant experience in output functions are complemented by TMTs with a lower proportion of members who (...)
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  • Digital Transformation and Corporate Social Performance: How Do Board Independence and Institutional Ownership Matter?Shuang Meng, Huiwen Su & Jiajie Yu - 2022 - Frontiers in Psychology 13.
    This study addresses a gap in the literature on corporate governance and corporate social responsibility by investigating whether and how board independence and institutional ownership moderate the relationship between digital transformation and corporate social performance. We find that digital transformation increases CSP using a panel dataset of Chinese publicly listed firms between 2014 and 2018. Moreover, we show that this positive impact is more pronounced when firms have higher proportions of independent directors on the board and institutional owners. These findings (...)
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  • Non-Economic Performance of Benefit Corporations: A Variance Decomposition Approach.Pankaj C. Patel & C. S. Richard Chan - 2021 - Journal of Business Ethics 178 (2):355-376.
    Drawing on evolutionary realism as a guiding framework and using relevant theoretical bases at macro-, meso-, and micro- levels, we investigate the relative variance explained by each level on selection and retention of Benefit Corporations. Based on a sample of 5052 observations of certified B-Corps and 1403 observations of decertified B-Corps, relative to the country and industry differences, firm-level differences explain most of the variance in non-economic performance, especially for workers and community impact areas. Industry-level differences explain small differences in (...)
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  • CSR and Banking Soundness: A Causal Perspective.Sana Ben Abdallah, Dhafer Saïdane & Mehrez Ben Slama - 2020 - Business Ethics: A European Review 29 (4):706-721.
    Business Ethics: A European Review, EarlyView.
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  • Tracing Stakeholder Terminology Then and Now: Convergence and New Pathways.Jennifer J. Griffin - 2017 - Business Ethics: A European Review 26 (4):326-346.
    Over the past four decades, stakeholder research has united a chorus of voices from different disciplines using different terminology for different audiences all related to a seemingly similar topic: those that affect and are affected by business. By juxtaposing a comprehensive review of the early years of stakeholder research against more recent stakeholder research, we identify areas of common convergence as well as emergent scholarship. We develop an organizing framework consisting of three stakeholder-related themes: who or what is a stakeholder; (...)
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  • Voluntarily Disclosing Prosocial Behaviors in Korean Firms.Jennifer J. Griffin & Yoo Na Youm - 2018 - Journal of Business Ethics 153 (4):1017-1030.
    Instrumental CSR perspectives suggest that selective investments in prosocial, voluntary behaviors are largely profit-driven, whereas institutional theory emphasizes legitimacy-seeking as a significant mechanism for explicit CSR disclosure. We test both profit-seeking and legitimacy-seeking mechanisms, derived from empirical findings of Western-oriented firms, in a unique setting to understand voluntary CSR disclosure in an Eastern context: South Korea. By examining voluntary disclosure of the 500 largest South Korean firms’ social contributions from 2006 to 2012, a time period purposefully encompassing the global financial (...)
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  • Corporate Tax: What Do Stakeholders Expect?Carola Hillenbrand, Kevin Guy Money, Chris Brooks & Nicole Tovstiga - 2019 - Journal of Business Ethics 158 (2):403-426.
    Motivated by the ongoing controversy surrounding corporate tax, this article presents a study that explores stakeholder expectations of corporate tax in the context of UK business. We conduct a qualitative analysis of in-depth interviews with representatives of community groups, as well as interviews with those representing business groups. We then identify eight themes that together describe “what” companies need to do, “how” they need to do it, and “why” they need to do it, if they wish to appeal to a (...)
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  • Social Status and Corporate Social Responsibility: Evidence from Chinese Privately Owned Firms.Yang Liu, Weiqi Dai, Mingqing Liao & Jiang Wei - 2021 - Journal of Business Ethics 169 (4):651-672.
    In countries such as China, where Confucianism is the backbone of national culture, high-social-status entrepreneurs are inclined to engage in corporate social responsibility activities due to the perceived high stress from stakeholders and high ability of doing CSR. Based on a large-scale survey of private enterprises in China, our paper finds that Chinese entrepreneurs at private firms who have high social status are prone to engage in social responsibility efforts. In addition, high-social-status Chinese entrepreneurs are even more likely to engage (...)
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