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  1. ESG Leaders or Laggards? A Configurational Analysis of ESG Performance.Krista Lewellyn & Maureen Muller-Kahle - 2024 - Business and Society 63 (5):1149-1202.
    We draw from resource dependence and institutional theories to explore how board characteristics associated with directors’ capacities to provide resources and legitimacy (i.e., board size, the number of non-executive, interlocking, and female directors) along with regulative, normative, and cultural-cognitive institutional conditions combine to shape firm environmental, social, and governance (ESG) performance. Using a process of configurational theorizing with fuzzy set qualitative comparative analysis and data from firms in 32 countries, we identify multiple equifinal configurations that are associated with high and (...)
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  • Legitimation Strategies as Valuable Signals in Nonfinancial Reporting? Effects on Investor Decision-Making.Barbara E. Weißenberger, Madeleine Feder, Peter Kotzian, Daniel Reimsbach & Rüdiger Hahn - 2021 - Business and Society 60 (4):943-978.
    Companies disclosing negative aspects in sustainability reports often employ legitimation strategies to present mishaps in a favorable light. In incentivized experiments, we find that nonprofessional investors divest from companies with a negative sustainability-related incident, and that symbolic legitimation (which only evasively explains a negative incident) is not a strong enough signal to counter this divestment behavior. Even substantial legitimation (which reports on measures and behavioral change) mitigates the divestment decisions only if the company reports on concrete remediation actions in morally (...)
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  • Does context matter for sustainability disclosure? Institutional factors in Southeast Asia.Mi Tran & Eshani Beddewela - 2020 - Business Ethics: A European Review 29 (2):282-302.
    Business Ethics: A European Review, EarlyView.
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  • The Influence of Firm Size on the ESG Score: Corporate Sustainability Ratings Under Review.Samuel Drempetic, Christian Klein & Bernhard Zwergel - 2020 - Journal of Business Ethics 167 (2):333-360.
    The concept of sustainable and responsible (SR) investments expresses that every investment should be based on the SR investor’s code of ethics. To a large extent the allocation of SR investments to more sustainable companies and ethical practices is based on the environmental, social, and corporate governance (ESG) scores provided by rating agencies. However, a thorough investigation of ESG scores is a neglected topic in the literature. This paper uses Thomson Reuters ASSET4 ESG ratings to analyze the influence of firm (...)
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  • What do we know about corporate philanthropy? A review and research directions.Wonsuk Cha & Ujvala Rajadhyaksha - 2021 - Business Ethics, the Environment and Responsibility 30 (3):262-286.
    During the past decades, academics and practitioners have been extensively focusing on corporate philanthropy as an important part of corporate social responsibility and a vast number of papers have been published on this topic in various disciplines. To have a better understanding of the evolution of corporate philanthropy, this paper critically reviews some 60 years of research covering 228 corporate philanthropy documents (including 214 journal articles, 5 dissertations, and 9 books and book chapters) across and between disciplines, and analyzes their (...)
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  • Two Wrongs Make a ‘Right’? Exploring the Ethical Calculus of Earnings Management Before Large Labor Dismissals.Ionela Andreicovici, Nava Cohen, Silvia Ferramosca & Alessandro Ghio - 2020 - Journal of Business Ethics 172 (2):379-405.
    This paper examines whether firms strategically legitimize large labor dismissals by performing ex-ante downward earnings management. We further assess whether the effect is larger under stakeholder pressure and whether these practices influence the external perception of firms’ behavior. As laying off employees without an economic reason is perceived as a breach of the social contract, stakeholders pressure firms to provide economic justification for LLDs. We argue that firms strategically legitimize LLDs by artificially worsening their financial performance through downward earnings management. (...)
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  • Unveiling the Effectiveness of Agency Cost and Firms’ Size as Moderators Between CSR Disclosure and Firms’ Growth.Aswad Akram, Yingkai Tang & Jasim Tariq - 2020 - Frontiers in Psychology 11.
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  • GREEN PRACTICES AND CORPORATE SUSTAINABILITY PERFORMANCE OF CHEMICAL MANUFACTURING ORGANISATIONS IN MALAYSIA: THE MODERATING ROLE OF ISLAMIC WORK ETHICS, ORGANISATION SIZE, AND ORGANISATION AGE.Maryam Jamilah Asha’Ari - 2020 - Dissertation, Universiti Tenaga Nasional
    Sustainability is a crucial issue for many sectors in Malaysia, including the manufacturing sector. Many businesses, especially the chemical manufacturing industry, aim to achieve a sustainable business through the implementation of green practices. Green practices provide guidelines for the employees to simultaneously sustain the organisation in a sustainable manner and carry out the required manufacturing activities. Focusing on that, this study aimed to examine the effects of green practices on corporate sustainability performance through Islamic work ethics, organisation size, and organisation (...)
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