Globally, family firms are the dominant organizational form. Family involvement in business and unique family dynamics impacts organizational strategy and performance. However, family control of business has rarely been adopted as a discriminating variable in the organizations and the natural environment (ONE) research field. Drawing on the theory of planned behavior we develop a conceptual framework of the drivers of proactive environmental strategy (PES) in family firms. We argue that family involvement in business influences the attitudes, (...) subjective norms, and perceived behavioral control of a firm’s dominant coalition. Together these factors determine the extent of the dominant coalition’s intentions to undertake PES. Further, family firms with lower levels of relationship conflict within the controlling family will be more successful in translating the dominant coalition’s intentions to allocate resources for the pursuit of PES. Research implications of the theory are discussed. (shrink)

This study sheds new light on why healthcare organisations are having difficulty responding to the growing pressure from stakeholders to proactively address their responsibility to deliver high-quality services without harming the environment. Basing our work on past research on stakeholder pressure and environmental barriers, we conceptualise and empirically test the effect of the interplay between stakeholder pressure and internal barriers on healthcare organisations’ adoption of proactive environmental strategies. To test the proposed hypotheses, a survey was carried out (...) among medical directors of Italian healthcare organisations in 2012. Our results show that the lack of commitment to environmental issues within the organisation represents the main barrier to healthcare organisations’ implementing PESs. Furthermore, the difficulties in evaluating the impacts of advanced environmental practices negatively moderate the influence of stakeholders on developing PESs. Our findings contribute to extending previous knowledge on PESs in two ways: focusing on the healthcare sector, our study investigates the phenomenon in a research context that has been largely overlooked in the sustainability literature; and cross-cutting previous research on stakeholder pressure and internal barriers, the study conceptualises and tests a more complete framework for understanding the adoption of PESs. (shrink)

Globally, family firms are the dominant organizational form. Family involvement in business and unique family dynamics impacts organizational strategy and performance. However, family control of business has rarely been adopted as a discriminating variable in the organizations and the natural environment (ONE) research field. Drawing on the theory of planned behavior we develop a conceptual framework of the drivers of proactive environmental strategy (PES) in family firms. We argue that family involvement in business influences the attitudes, (...) subjective norms, and perceived behavioral control of a firm’s dominant coalition. Together these factors determine the extent of the dominant coalition’s intentions to undertake PES. Further, family firms with lower levels of relationship conflict within the controlling family will be more successful in translating the dominant coalition’s intentions to allocate resources for the pursuit of PES. Research implications of the theory are discussed. (shrink)

While the literature on the effective management of business and natural environment interfaces is rich and growing, there are still two questions regarding which the literature has yet to reach a definitive conclusion: (1) what is the interactive effect between internal and external drivers on a proactive environmental strategy (PES)? and (2) does a PES influence firm's performance? Drawing on the resource-based view for the internal drivers' perspective and institutional and legitimacy theories for the external drivers' perspective, (...) this study suggests that the effect of entrepreneurial orientation on a PES is moderated by the intensity of government regulations and customers' sensitivity to environmental issues. The authors also examine the relationship between the PES and a firm's performance in terms of sales and profit growth. Implications are discussed regarding the role of a PES in achieving a competitive advantage in the marketplace. (shrink)

This paper examines the influence of internal barriers on the relationship between the organizational capability of stakeholder integration and proactive environmental strategies. We adopt a moderate hierarchical regression model to test the hypotheses using data from a sample of 73 managers in the business education industry. The paper contributes to stakeholder theory by showing that stakeholder integration positively influences the development of proactive environmental strategies when managers perceive internal barriers to the development of such strategies. This (...) article also explores an ethical dilemma—managers may use the stakeholder integration capability to support their own interests rather than to benefit stakeholders. (shrink)

The current literature expands the existing knowledge of the antecedents of proactive environmental strategies (PES) in family firms from the perspectives of institutional, market and family involvement logics. However, scholars have not considered the influence of key family decision-makers and their characteristics in this regard. Based on the ability and willingness framework, this study focuses on how founders' religiosity affects family firms' PES. Using data from the 2010 Chinese Private Enterprise Survey conducted by Chinese officials, we found that (...) founders' religiosity drives family firms to implement PES. Altruistic and long-term orientation are the internal mechanisms of this effect. Founders' political status enhances the positive impact of their religiosity on PES, whereas the founders' need for socioemotional wealth protection weakens the relationship between founders' religiosity and family firms' PES. We also found that Eastern and Western founders' religiosity has an asymmetric effect on family firms' PES. This study contributes to the literature on the PES of family firms, the family firm's ability and willingness framework, and family business heterogeneity. (shrink)

This research proposes an explanation for the conflicting extant evidence about whether family ownership of a business promotes proactive environmental strategy (PES). Based on insights drawn from strategic reference point theory, organizational identity theory, and the socioemotional wealth preservation perspective, we propose that family ownership has a moderated–mediated relationship with PES, with commitment as a moderator and long-term orientation as a mediator. A test using 454 China private firms with different levels of family ownership supports the hypotheses. (...) This shows that PES as a strategy related to business ethics does not happen without commitment and long-term orientation. (shrink)

Drawing on the natural-resource-based view, we propose that employee stakeholder integration is linked to environmental performance through firms’ proactive environmental strategies, and that this link is contingent on shared vision. We tested our model with a cross-country and multi-industry sample. In support of our theory, results revealed that firms’ proactive environmental strategies translated employee stakeholder integration into environmental performance. This relationship was pronounced for high levels of shared vision. Our findings demonstrate that shared vision (...) represents a key condition for advancing the corporate greening agenda through proactive environmental strategies. We discuss implications for the CSR and the environmental management literatures, with a particular focus on the NRBV and stakeholder integration debates. (shrink)

Despite the rising interest in environmental strategies, few studies have examined how managerial cognition of such strategies influences actual innovation capability development. Taking a managerial cognition perspective, this study investigates how managers’ perceptions of institutional pressures relate to their focus on proactive environmental strategy, which in turn affects firms’ realized innovation capability. The findings from a primary survey and three secondary datasets of publicly listed companies in China reveal that managers’ perceived business and social pressures are (...) positively associated with their focus on proactive environmental strategy, which consequently fosters innovation capability development. Moreover, state ownership and government administrative control weaken the impact of managerial focus on proactive environmental strategy on innovation capability. These findings have important implications for how managerial cognition supports environmental strategy and organizational capability building under the influence of institutional pressures and government intervention. (shrink)

This article provides a new mechanism in understanding how partner heterogeneity moderates an alliance's ability to advance corporate social responsibility goals. I identified the antecedents for firms to select a more diverse set of partners and explored whether more diverse alliances (especially cross-sector alliances) may facilitate partners to achieve more proactive environmental outcomes. I employ 146 environmental alliances formed in the U.S. between 1990 and 2009 to test the assertions. Results suggest that firms with innovative orientation and (...) alliance experiences tend to choose a more diverse set of partners (especially cross-sector partners); and such partner heterogeneity in turn moderates an alliance's environmental outcomes—compared to inter-firm alliances, cross-sector alliances are more likely to facilitate partners to pursue more proactive environmental strategies. (shrink)

The influence of externally focused organizational capabilities on the generation of proactive environmental strategies was examined under contingenteffects of uncertainty in the general business environment in 134 North American and European ski resorts. Capabilities of strategic proactivity and continuous innovation were found to be associated with proactive environmental strategies. Managerial perceptions of uncertainty in the general business environment were found to moderate the deployment of the capability of continuous innovation at all levels of uncertainty and stakeholder (...) engagement at low and average levels of uncertainty. The study contributes to the resource-based view by illuminating an important contingency under which these capabilities are likely to be deployed to generate such a strategy. (shrink)

Two fundamental business ethics issues that repeatedly surface in the academic literature relate to business's role in the development of public policy [Suarez, S. L.: 2000, Does Business Learn? (The University of Michigan Press, Ann Arbor, MI); Roberts, R. W. and D. D. Bobek: 2004, Accounting, Organizations and Society 29(5-6), 565-590] and its role in responsibly managing the natural environment [Newton, L.: 2005, Business Ethics and the Natural Environment (Blackwell Publishing, Oxford)]. When studied together, researchers often examine if, and how, (...) corporations influence environmental policy decisions. Drawing from literatures on corporate political activity, corporate social and environmental performance, and corporate environmental disclosure, we develop and empirically examine two research questions concerning the relations between corporate political expenditures, environmental performance, and environmental disclosure. The questions are: (1) Do corporations that are poorer environmental performers spend more on political activities than their better-performing counterparts? (2) Is there an association between corporations' spending on political activities and the extent of their financial report environmental disclosures? We investigated these questions through analyses of data we gathered on a sample consisting of 119 U.S. environmentally sensitive firms for the 2001-2002 election cycle. After controlling for firm size and specific industry effects, our tests reveal a significant, inverse relationship between firm environmental performance and political spending. This is consistent with the notion that U.S. firms with relatively poorer environmental performance records engage more intensely in corporate political activities as part of their overall strategic management of their relationship with the state. In addition, a significant and positive association between the amount of political spending and the extent of environmental disclosure suggests that environmental disclosure and political spending are both proactive, complementary tactics to strategically manage public policy pressure. If corporations' strategies are intentionally designed to unreasonably limit their environmental responsibilities or to misrepresent firm environmental performance, then we argue that these activities reflect a significant lapse in ethical conduct. (shrink)

This paper examines how competition and competitive strategy influence companies’ propensity to engage in socially and environmentally responsible procurement processes (SERP). We interview 141 British procurement managers, on their perception of their company’s competitive strategy and the competitive environment in which they operating in. In addition, participants were asked how important responsible procurement was for their overall business and their strategy.Our results suggest that companies that produce a differentiated product engage in relatively proactive SERP process, compared (...) to their counterparties, who aimed to produce a product at the lowest price possible. (shrink)

Scholars have studied the various pressures that companies face related to socially responsible behavior when stakeholders know the particular social issues under consideration. Many have examined social responsibility in the context of environmental responsibility and the general approaches companies take regarding environmental management. The issue of currently unregulated, but potentially hazardous, chemicals in consumer products is not well understood by the general public, but a number of proactive consumer product companies have voluntarily adopted strategies to minimize use (...) of such chemicals. These companies are exceeding regulatory requirements by restricting from their products chemicals that could harm human or environmental health, despite the fact that these actions are costly. They do not usually advertise the details of their strategies to end consumers. This article uses interviews with senior environmental directors of 20 multinational consumer product companies to investigate why these companies engage in voluntary chemicals management. The authors conclude that the most significant reasons are to achieve a competitive advantage and stay ahead of regulations, manage relationships and maintain legitimacy with stakeholders, and put managerial values into practice. Many of the characteristics related to the case of chemicals management are extendable to other areas of stakeholder management in which risks to stakeholders are either unknown or poorly understood. (shrink)

For the last 15 years, companies have extensively increased their environmental disclosure relative to their environmental strategy in response to institutional pressures. Based on a computerized content analysis of the annual reports of the 55 largest French industrial companies, we describe environmental disclosure with respect to the different strategies implemented by companies over a period of 6 years. The results show that environmental disclosure becomes more and more technical and precise for all the companies. (...) class='Hi'>Environmental innovations are presented as a means of increasing energy efficiency and of obtaining a competitive advantage in green market products. The environmental management system implemented by proactive companies allows them to improve their environmental performance. However, the results show that the economic situation significantly influences the way environmental issues are addressed. (shrink)

In this paper, we draw on insights from theories in the management and corporate governance literature to develop a theoretical model that makes explicit the links between a firm’s corporate social responsibility related board attributes, its board CSR strategy, and its environmental and social performance. We then test the model using structural equation modeling approach. We find that the greater the CSR orientation of the board, the more proactive and comprehensive the firm’s CSR strategy, and the (...) higher its environmental and social performance. Moreover, we find this link to be endogenous and self-reinforcing, with superior CSR performers tending to further strengthen their board CSR orientation. This result while positive is also suggestive of the widening of the gap between the leads and laggards in CSR. Therefore, the question arises as to how ‘leaders’ are using their superior CSR competencies seen by many scholars as a source of corporate competitive advantage. Stakeholders of corporations therefore need to be cognizant of this aspect of CSR when evaluating a firm’s CSR activities. Policy makers also need to be cognizant of these concerns when designing regulation in this field. (shrink)

This study examines the independent and combined influences of internal and external antecedents to upstream environmental practices. Proactive environmental strategy is considered as an internal antecedent and competitive pressure as an external antecedent. Multiple hierarchical regression analysis is used to test the hypothesized relationships using data from a sample of 149 manufacturing companies located within the U.K. food industry. The results suggest that proactive strategy and competitive pressure exert both independent and combined influences on (...) environmental supply chain practices. Proactive strategy appears to be a stronger driver of these practices, suggesting that internal stakeholders such as directors, managers, and employees may be more influential in the adoption of certain practices than external stakeholder pressures. This article builds upon the recent wave of research highlighting the potential for internal and external factors to generate a combined influence on the adoption of environmental practices within companies and their supply chains. (shrink)

A growing number of companies are implementing proactive environmental strategies with the objective of gaining competitive advantage through an enhanced reputation, the reduction in production costs, and a first-mover advantage in the green product market. Yet according to the natural-resource-based view, the development and maintenance of unique and valuable environmental capabilities are the central elements allowing companies to gain financial benefit from their proactive environmental strategy. In this context, management control systems can contribute to (...) the development of environmental capabilities by focusing attention on strategic priorities and stimulating dialogue. Through a single case study, and building on Simons’ four levers of control, we propose a conceptual framework of management control levers that show how companies can enhance stakeholder integration capability through the joint use of belief, boundary, and diagnostic control systems; shared vision capability through the joint use of the belief and boundary systems; organizational learning capability through the use of interactive control systems and to a lesser extent diagnostic control systems; and continuous innovation capability through the use of interactive control systems, belief systems and to a lesser extent diagnostic control systems. (shrink)

This paper analyzes the determinants underlying the internalization of proactive environmental management proposed by certifiable environmental management systems such as those set out in ISO 14001 and the European Management and Auditing Scheme. Using a study based on 232 usable questionnaires from EMAS-registered organizations, we explored the influence of institutional pressures from different stakeholders and the role of corporate strategy in the “substantial” versus “symbolic” integration of environmental practices. The results highlighted that although institutional pressures (...) generally strengthen the internalization of proactive environmental practices, the influence of stakeholders can either support the integration of these practices or encourage their superficial adoption. For example, while pressure from suppliers and shareholders contribute to corporate greening, pressure from customers and industrial associations tend to encourage greenwashing. Product quality-oriented strategies also positively influence EMS internalization. The paper sheds light on the institutional complexity underlying the substantial versus symbolic implementation of environmental practices, and questions the dominant isomorphic view of EMS adoption. The paper also bridges the gap between complementary approaches on corporate greening, notably neo-institutional and stakeholder theories. (shrink)

The firm has an overwhelming role in sustainable development, and this paper identifies what influences a firm’s management of the business-environment interface. This is done through an in-depth case study of the environmental behavior of Tata Steel, India’s largest and oldest integrated steel plant. The Indian regulatory environment is one of strict (and sometimes contradictory) laws and slack enforcement. This paper examines the inclination of a firm in this context to commit to pollution abatement and honor its commitment by (...) achieving long-run improvement in its environmental performance. Environmental responses studied include compliance withexisting norms, involvement in voluntary schemes, and implementation of environmental management programs. Other responses examined are investment in pollution prevention strategies, adoption of cleaner technologies, taking adversarial positions against regulators vs. working with them to develop regulations, influencing environmental policy, and meeting and/or exceeding stakeholder expectations. This paper analyzes Tata Steel’s reactive and proactive responses and generalizes some of its conclusions to firms indeveloping countries. (shrink)

The firm has an overwhelming role in sustainable development, and this paper identifies what influences a firm’s management of the business-environment interface. This is done through an in-depth case study of the environmental behavior of Tata Steel, India’s largest and oldest integrated steel plant. The Indian regulatory environment is one of strict (and sometimes contradictory) laws and slack enforcement. This paper examines the inclination of a firm in this context to commit to pollution abatement and honor its commitment by (...) achieving long-run improvement in its environmental performance. Environmental responses studied include compliance withexisting norms, involvement in voluntary schemes, and implementation of environmental management programs. Other responses examined are investment in pollution prevention strategies, adoption of cleaner technologies, taking adversarial positions against regulators vs. working with them to develop regulations, influencing environmental policy, and meeting and/or exceeding stakeholder expectations. This paper analyzes Tata Steel’s reactive and proactive responses and generalizes some of its conclusions to firms indeveloping countries. (shrink)

This article focusses on corporate attitudes to stakeholder environmental pressures in Argentina. It uses a cross section survey of 505 CEOs of Argentinean firms to gather information on environmental attitudes and a stakeholder theory framework to design and interpret the statistical analyses. It is underpinned by theoretical and empirical findings in the literature on stakeholder management, targeting in particular studies that deal with corporate social responsibility (CSR) in Latin America. Its general aim is to gain a deeper empirical (...) understanding of the coherence between managers' perceptions of stakeholder pressures and the importance they are given in corporate CSR strategies through an empirical investigation of environmental management (EM) decisions. In doing so, it uncovers general differences in the way firms perceive and treat groups of stakeholders. It also detects variations across firms, observing that some are typically proactive in their response to stakeholder pressures whilst others are less responsive. Profiling the various stakeholder networks and the corporate response strategies in this way encourages the development of stakeholder-focussed policies and corporate strategies that emphasise communications, awareness and a clear sense of direction. It concludes that CSR appears to be more effective in the protection of the environment than previously reported. Although this study focusses on EM in Argentina, the findings are more generally applicable. (shrink)

The 2019-2020 pandemic of the SARS-CoV-2 virus—the cause of the novel COVID-19 disease—is an exceptional moment in modern human history. The abrupt and intense cessation of human activities in the first months of the pandemic, when large parts of the global human population were in lockdown, had noticeable effects on the environment that can serve to identify key learning experiences to foster a deep reflection on the human relationship with nature, and their interdependence. There are precious lessons to be learned. (...) A global, tangible threat was needed to trigger a global lockdown, where different societies adopted different strategies and management measures to adapt or transform their activities. Humanity is still coming to terms with how to relaunch the economy while preventing further outbreaks. Here, I summarize the immediate positive and negative effects that the pandemic has had on the natural environment, with emphasis on marine ecosystems. I reflect on key lessons learned from this unprecedented situation so far. The essential role that the oceans play in maintaining the functioning of natural systems and key socio-economic activities is exceptionally relevant, and I discuss key not-to-miss opportunities to add the ‘Blue Recovery’ to the international agenda under the new ‘Build Back Better’ or ‘Healthy Recovery’ context after the acute phase of COVID-19. Achieving sustainable use of the ocean is one of the grand challenges of the new decade, and marine ecologists must play a more proactive role. (shrink)

Whilst strategic alliance performance has been extensively researched through the resource-based lens, it has yet to be examined under the natural-resource-based view of the firm. Building on the NRBV, this article argues that a firm’s level of environmental proactiveness affects its level of alliance satisfaction. The argument is tested by surveying Norwegian CEOs, and the results confirm a positive relationship. Moreover, the partner’s environmental proactiveness equally influences the focal firm’s satisfaction with the alliance, in consistent with related studies. (...) In addition to providing new empirical evidence in support of the NRBV, and extending the alliance performance literature, the findings add to the corporate environmentalism literature by offering insights on the virtues of green strategies in an underexplored context. (shrink)

As climate change continues to be a pressing issue affecting businesses, firms are taking proactive measures by integrating carbon considerations into their overall strategic planning for environmental sustainability. Nonetheless, the question of whether it pays to be green remains inconclusively answered. Based on an analysis of the 200 largest public listed firms by market capitalisation in Malaysia, the findings indicated that most of the firms are still reactive in managing their carbon activities; however, corporate carbon strategy does, (...) indeed, lead to better financial performance. The findings reaffirmed that going green pays off, particularly for firms with higher levels of foreign ownership. Interestingly, an inverse relationship was observed among firms with higher levels of government shareholdings. Additionally, the firms have been categorised into six different groups based on their scope and level of corporate carbon strategies, ranging from “wait-and-see” to “all-round explorer” classifications. Taken together, these findings enrich corporate carbon and sustainability literature and offer insights into theoretical and policy implications, along with suggestions for future research. (shrink)

In the decades to come, the authors expect growing pressures to reform current production systems to make them more compatible with the biosphere. A proactive approach to this pressure involves consideration of an alternate value chain based on a comprehensive engineering and marketing approach to recover value from end-of-life products. To estimate the potential advantages of the new value chain, the authors calculate the minimum throughput advantages and environmental advantages that can be realized from a comprehensive strategy (...) of recovering value from end-of-life products. The efforts of corporations and other organizations to make modern ways of life more environmentally sustainable are evaluated against this benchmark in terms of activities in the area of selling services, product take back, life cycle assessment, Responsible Care, voluntary emission reduction initiatives, and engineering and management education. It is concluded that in general, these efforts make only a minor contribution toward achieving. (shrink)

This study examines the roles of environmental strategy and accounting in corporate carbon performance, as measured by the Greenhouse Gas (GHG) Protocol. A novel interaction model is developed based on legitimacy theory and natural-resource dependence theory to capture the interaction between environmental strategy and accounting. An international sample of 3322 firms from 73 countries is used in the analysis, based on a panel data design for 17 years (2005–2022). The empirical findings reveal an overall reactive role (...) of these environmental initiatives in relation to carbon performance. The marginal effect analysis shows that environmental accounting favourably moderates the effect of environmental strategic functions on carbon performance, indicating that the former facilitates the translation of the latter into practice. Similarly, environmental strategic initiatives improve the impact of environmental accounting information on carbon performance. The main contribution of this study stems from methodologically demonstrating how the synergy between environmental strategic initiatives and environmental information mechanisms can translate into improved carbon performance. This finding has multiple societal, practical and research implications. The interaction effect evidence can be viewed as consistent with recent trends of integrated approaches to thinking and reporting, where interrelated phenomena are integrated into operational and reporting contexts to improve efficiency. This can be of interest to policymakers, investors, corporate managers and providers of assurance services related to carbon performance. (shrink)

As it has become more and more urgent to solve the problems of environmental protection, we consider it necessary to conduct multilevel studies to examine the impact of business strategy on both employees’ and firms’ performances in environmental protection. Synthesizing the perspectives of strategic orientation, corporate strategy, and firm performance, we propose a comprehensive theoretical model linking market orientation and environmental performance. Based on a survey of 134 matched chief executive officers, senior marketing managers and (...) frontline workers from Chinese firms, we found that market orientation positively affects environmental strategy which, in turn, influences both environmental product quality and employees’ environmental involvement. These latter two variables consequently have a positive influence on environmental performance. At the same time, environmental commitment moderates the link between market orientation and environmental strategy. (shrink)

Anecdotal evidence seems to suggest that firms are responding differently to the mounting concerns over environmental degradation and climate change. While a few studies at individual firm level do exist, relatively little is known about the longitudinal development of corporate environmental strategy at the population level of firms. Employing KLD data we explore the evolution of environmental strategy among a sample of S&P500 corporations over the period 1997 to 2006. We theoretically ground our study in (...) Burgelman’s (1991) autonomous and induced perspectives of strategy-making. Our findings suggest widespread inertia among firms to adjust to the changing socio-institutional environment. (shrink)

Proactive corporate social responsibility (CSR) involves business practices adopted voluntarily by firms that go beyond regulatory requirements in order to actively support sustainable economic, social and environmental development, and thereby contribute broadly and positively to society. This empirical study examines the role of the economic, social and environmental dimensions of proactive CSR on the association between three specific capabilities—shared vision, stakeholder management and strategic proactivity—and financial performance in small and medium enterprises (SMEs). Using quantitative data collected (...) from a sample of 171 Australian SMEs in the machinery and equipment manufacturing sector and employing structural equation modelling, we find that the adoption of practices in each CSR dimension by SMEs is influenced slightly differently by each capability, and affects financial performance differentially. The study also demonstrates the importance of the interaction between the three dimensions of proactive CSR in positively moderating the deployment of each individual CSR dimension to generate financial performance. Paying primary attention to the economic dimension of proactive CSR and selectively focusing on social and environmental elements of proactive CSR that drive and support the economic dimension are of key importance to sustainable long-term financial success for SMEs. (shrink)

The aim of this paper is to conduct an in-depth study on environmental management systems developed in the ceramic tiles sector. This study is conceived as an improvement on a previous survey related to an environmental diagnosis of the ceramic tiles sector where some incongruities between environmental explicit speeches and environmental actions were detected. Such incongruities revealed that firms assumed to be highly environmental committed while from facts this commitment was not so high proved. So, (...) it was necessary to introduce case study research methodology to clarify and to understand the reasons of these inconsistencies. The main objectives of our case study research are two. The first one consists in determining the relationship between firms and environment, analysing environmental positions in companies assumed in their environmental strategy and their environmental behaviour reflected in facts, while the second one attempts to establish the role played by the accounting information system in the environmental management systems of the companies in the sector. Our case study research reveals the elaboration of a larger amount of environmental accounting information for internal use than for external one. This fact is due not only to the inexistence of regulations about environmental disclosures in Spain, at that time, but also to the importance of environmental internal accounting information for management which supports the prevalence of decision-usefulness theory in the implementation of environmental management systems. (shrink)

The impact of socially responsible corporate behavior on economic performance is a major preoccupation of managers today. This article explores the links between narrowly defined constructs: stakeholder orientation, environmental proactivity and profitability, from the perspectives of stakeholder theory and resource-based theory. We collected data on the food and beverage, and household and personal products industries. Using structural equation modeling, this paper makes two contributions. We found a negative link between companies simply having a higher stakeholder orientation and profitability. Importantly, (...) however, environmental proactivity not only had a positive impact on profitability, but also appeared to mediate the relationship between stakeholder orientation and profitability. In other words, if a company is more environmentally proactive, it will be more attentive to a broad array of stakeholders, and this will in turn contribute positively to profitability. (shrink)

While proponents of sustainability reporting believe in its potential to help corporations be accountable and transparent about their social and environmental impacts, there has been growing criticism asserting that such reporting schemes are utilized primarily as impression management tools. Drawing on Goffman’s self-presentation theory and its frontstage/backstage analogy, we contrast the frontstage sustainability discourse of a sample of large U.S. oil and gas firms to their backstage corporate political activities in the context of the passage of the American-Made Energy (...) and Good Jobs Act, also known as the Arctic National Wildlife Refuge Bill. The ANWR Bill was designed to allow oil exploration within the most sensitive environmental areas in the Refuge and this bill was vigorously debated in the United States Congress in 2005 and 2006. Our results suggest that the firms’ sustainability discourse on environmental stewardship and responsibility contrasts sharply with their less visible but proactive political strategies targeted to facilitate the passage of the ANWR Bill. This study thus contributes to the social and environmental accounting and accountability literature by highlighting the relevance of Goffman’s frontstage/backstage analogy in uncovering and documenting further the deceptive nature of the discourse contained in stand-alone sustainability reports. In addition, it seeks to contribute to the overall understanding of the multifaceted nature of sustainability reporting by placing it in relation to corporate political activities. (shrink)

This study investigates how firms in the gambling industry manage their corporate social disclosures about controversial issues. We performed thematic content analysis of CSDs about responsible gambling, money laundering prevention and environmental protection in the annual reports and stand-alone CSR reports of four USA-based multinational gambling firms and their four Macao counterparts. This study draws on impression management theory, camouflage theory and corporate integrity theory to examine the gambling firms’ CSDs. We infer that the CSD strategies of gambling firms (...) in Macao and the USA did not serve as vehicles for reflexivity about social responsibility or social responsiveness. Instead, the firms camouflaged legitimacy gaps about sensitive topics by adopting assertive or defensive façades, disclaiming ethical responsibility, curtailing disclosure, or offering zero disclosure. Differences between CSD strategies according to topic, location, time, and reporting channel appear to reflect four factors: pressure to report, availability of good news, whether a firm was assuming ethical responsibility for addressing the topic, and the prospective readership. This study extends our understanding of the contextual and topic-specific factors affecting the quantity and character of CSDs by firms in a contested industry. (shrink)

The impact of socially responsible corporate behavior on economic performance is a major preoccupation of managers today. This article explores the links between narrowly defined constructs: stakeholder orientation, environmental proactivity and profitability, from the perspectives of stakeholder theory and resource-based theory. We collected data on the food and beverage, and household and personal products industries. Using structural equation modeling, this paper makes two contributions. We found a negative link between companies simply having a higher stakeholder orientation and profitability. Importantly, (...) however, environmental proactivity not only had a positive impact on profitability, but also appeared to mediate the relationship between stakeholder orientation and profitability. In other words, if a company is more environmentally proactive, it will be more attentive to a broad array of stakeholders, and this will in turn contribute positively to profitability. (shrink)

External regulatory and normative pressures from both the Chinese central environmental protection inspection (CEPI) program and public participation can act together to influence corporate environmental governance behavior. This research uses the multiperiod Difference-In-Differences method to test the compound impact of CEPI and public participation on corporate environmental governance strategies and investigate the underlying influence mechanisms. The results show that CEPI and public participation have a positive compound effect on the corporate “source-control” strategy. A reasonable reduction in (...) pollution charges and increased environmental subsidies are essential to stimulate the green innovation potential of heavily polluting firms. Our research helps clarify the game relationship between the central and the local governments and analyzes how the relationship between the government, the public, and corporates affects environmental governance, thereby advancing principal-agent theory and expanding the current research on institutional pressures and corporate environmental governance. (shrink)

This study examines the extent to which enabling and controlling uses of management control systems moderate the relationship between environmental innovation strategy and organizational performance. Partial least squares structural equation modeling is used to analyze survey data collected from top managers in 175 manufacturing and services sectors representing multinational and local organizations operating in Sri Lanka. We find that while the enabling use of MCS positively moderates the relationship between environmental innovation strategy and organizational performance, in (...) contrast, the controlling use of MCS negatively moderates the relationship. We compare the results for the manufacturing and services sectors. As predicted, we find a significant positive moderating impact of the enabling use of MCS in both manufacturing and services sectors. However, contrary to our expectations, we find no significant moderating impact for both sectors for the controlling use of MCS. We conclude that environmental innovation strategy per se does not lead to performance improvements; however, the extent to which organizations use enabling and controlling MCS determines the relationship. We provide theoretical insights and practical implications concerning the importance of strategic alignment between managerial controls, environmental innovation strategy, and organizational performance. (shrink)

The number of people suffering from type 2 diabetes has been growing recently. This chronic disease is connected with lower perceived quality of life and experiencing a lot of stressful situations. Some of these situations can be anticipated. Thus, it is possible to prepare oneself for future difficult situations by using proactive coping strategies. The aim of this research was to verify the level of satisfaction with various areas of life, the frequency of use of proactive coping strategies (...) in the case of type 2 diabetes patients and healthy individuals, as well as mediation role of these strategies in the relationship between positive emotionality, cognitive curiosity and perceived quality of life. One hundred and seventy four persons took part in the research: 85 persons with diabetes and 89 healthy individuals. We used instruments with recognized psychometric properties: The Proactive Coping Inventory, The World Health Organization Quality of Life Instrument-BREF, PANAS Questionnaire and State-Trait Personality Inventory. The analysis of the results showed, among other things, that people suffering from type 2 diabetes are the least satisfied with their health, and the most with their treatment and knowledge about the disease. Healthy individuals are the most satisfied with the physical domain and one’s present life, whereas the least satisfied with the environmental domain. Both groups differ in terms of using proactive coping strategies. People with diabetes most often adopt a preventive strategy, whereas healthy individuals a reflective one. Two strategies turned out to be able to mediate in the relationship of positive emotionality and life satisfaction in the diabetes group. It was a strictly proactive and preventive coping strategy. No mediation effect was found in the group of healthy people. The results show that in the face of anticipated difficulties, people with type 2 diabetes try to protect their current resources by resorting to their existing knowledge, the level of which they are most satisfied with. The higher the positive emotionality/cognitive curiosity among people with type 2 diabetes, the higher their satisfaction with life, which is due to the fact, that they more frequently use proactive or preventive strategies to cope with stress. (shrink)

China is the world’s second largest economy and the largest emitter of carbon dioxide, yet we know little about environmental proactivity in the most populated country in the world. We address this gap through a survey of 161 Chinese companies with two respondents per firm (N = 322), where we seek to identify the antecedents and consequences of environmental proactivity. We identify two categorizations of environmental proactivity: Environmental operational improvements and environmental reporting. We find that (...) ecological motivations and regulatory stakeholder pressure are positively related to both types of environmental proactivity, and external stakeholder pressure is negatively related to environmental reporting. Furthermore, we find that (1) if a firm is environmentally proactive (as it relates to either measure) and they are ecologically motivated, there is a positive and significant cost advantage, and (2) if a firm makes use of environmental operational improvement and they are competitively motivated, there is a positive and significant reputation advantage. Implications for researchers, managers, and policy-makers in China are discussed. (shrink)

To mitigate the potentially devastating effects of the COVID-19 pandemic, it is vital to identify psychosocial and moral resources. The care, preservation, protection, and well-being of social communities are attributes of prosocial behavior that can be such a resource. The purpose of the study is to identify the features of prosocial orientation of Russian youth during the COVID-19 pandemic, as well as to identify strategies for prosocial behavior during the COVID-19 pandemic. The sample consisted of 447 people. The study was (...) conducted in May 2020 in the form of an online survey of subjects using Google Forms (“Moral Foundations Questionnaire method” and “Portrait Values Questionnaire”). The research made it possible to establish that Russians were dominated by norms of care, fairness, purity; values of benevolence-universalism, security, and self-direction. During the COVID-19 pandemic, the prosocial orientation of Russians may manifest itself in the following behavioral strategies: proactive prosocial strategy of “caring for others” (true altruism, expressed in forms of volunteering, helping a stranger, and charity despite the risk of contracting a coronavirus infection); egoistic strategy of prosocial behavior “self-care through caring for others” (volunteering based on self-development; helping a stranger to improve your own psychological well-being); conventional prosocial strategy “self-care” (self-isolation and preventive behavior). In the long run, it is necessary to identify personal and environmental resources that allowed people to effectively implement a prosocial self-isolation strategy during the COVID-19 pandemic, as well as various forms of volunteerism. (shrink)

In this paper, we examine how SMEs successfully implement proactive social and environmental strategies (PSEs). Using inductive theory building on 8 case studies of small and medium enterprises (SMEs) operating in both developing and developed country contexts, we identify four dynamic capabilities that explain how SMEs overcome time, resources, knowledge, and power constraints when implementing proactive social and environmental strategies. We introduce three moderating variables to explain how level of country development, organizational lifecycle, and availability of (...) supporting institutions could impact the level of capability importance. Furthermore, we discuss the interconnectedness of these capabilities to fully explore their dynamism in explaining how SMEs engage in sustainable business practices. (shrink)

Ecological objectives in environmental reports usually promise a high degree of environmental responsibilities in a company’s activities. Several studies have already highlighted that most companies do not keep their promises since stakeholders’ expectations and a company’s capabilities for internal adjustments do not always match. Thus, a company might use strategic reporting in order not to endanger its legitimacy. However, no study so far has demonstrated how companies use different legitimacy strategies in reporting their environmental objectives over time. (...) To achieve this in our study, we focus primarily on findings from legitimacy theory in combination with the legitimacy strategies suggested by Lindblom Social and environmental accounting: developing the field, Sage, Los Angeles, pp 51–63, 2010). To test our theoretical framework empirically, we analyze 260 corporate environmental reports of German DAX companies between the years 2000–2014 by coding all disclosed objectives within these reports. Based on this longitudinal approach, we are able to identify reporting patterns of the different companies that provide insights into those companies’ environmental reporting legitimacy strategies. Overall, this study contributes to research on voluntary disclosure by showing that a comprehensive analysis of the reporting pattern of disclosed objectives allows the identification of certain legitimacy strategies. (shrink)

Business Ethics, the Environment & Responsibility, Volume 31, Issue 1, Page 139-163, January 2022.

BackgroundPrognostic uncertainty is a challenge for physicians in the neuro intensive care field. Questions about whether continued life-sustaining treatment is in a patient’s best interests arise in different phases after a severe traumatic brain injury. In-depth information about how physicians deal with ethical issues in different contexts is lacking. The purpose of this study was to seek insight into clinicians’ strategies concerning unresolved prognostic uncertainty and their ethical reasoning on the issue of limitation of life-sustaining treatment in patients with minimal (...) or no signs of neurological improvement after severe traumatic brain injury in the later trauma hospital phase.MethodsInterviews with 18 physicians working in a neurointensive care unit in a large Norwegian trauma hospital, followed by a qualitative thematic analysis focused on physicians’ strategies related to treatment-limiting decision-making.ResultsA divide between proactive and wait-and-see strategies emerged. Notwithstanding the hospital’s strong team culture, inter-physician variability with regard to ethical reasoning and preferred strategies was exposed. All the physicians emphasized the importance of team—family interactions. Nevertheless, their strategies differed: (1) The proactive physicians were open to consider limitations of life-sustaining treatment when the prognosis was grim. They initiated ethical discussions, took leadership in clarification and deliberation processes regarding goals and options, saw themselves as guides for the families and believed in the necessity to prepare families for both best-case and worst-case scenarios. (2) The “wait-and-see” physicians preferred open-ended treatment (no limitations). Neurologically injured patients need time to uncover their true recovery potential, they argued. They often avoided talking to the family about dying or other worst-case scenarios during this phase.ConclusionsDepending on the individual physician in charge, ethical issues may rest unresolved or not addressed in the later trauma hospital phase. Nevertheless, team collaboration serves to mitigate inter-physician variability. There are problems and pitfalls to be aware of related to both proactive and wait-and-see approaches. The timing of best-interest discussions and treatment-limiting decisions remain challenging after severe traumatic brain injury. Routines for timely and open discussions with families about the range of ethically reasonable options need to be strengthened. (shrink)

CLARE PALMER | : This paper argues that there is no simple rift between animal liberation and environmental ethics in terms of strategies for environmental conservation. The situation is much more complicated, with multiple fault lines that can divide both environmental ethicists from one another and animal ethicists from one another—but that can also create unexpected convergences between these two groups. First, the paper gives an account of the alleged rift between animal liberation and environmental ethics. (...) Then it’s argued that this rift was always exaggerated. For instance, animal ethicists who prioritize aggregate animal welfare have always converged with environmental ethicists in supporting certain cases of hunting and culling, and, in doing so, they have diverged from animal rights theorists, who generally oppose these practices. Pervasive threats such as climate change make it likely that environmental ethicists will also diverge from one another in terms of the conservation strategies they support, depending on what values they prioritize. For instance, conservation strategies that protect species may not necessarily protect other environmental values such as ecosystem flourishing or wildness. The paper concludes that conservation under climate change is likely to bring both new divergences and new convergences, and that these are unlikely to take the form of a rift between animal liberation and environmental ethics. | : Cet article soutient qu’il n’existe pas un clivage simple entre le mouvement de la libération animale et l’éthique environnementale quant aux stratégies de conservation environnementale. La situation est bien plus complexe, de nombreuses lignes de faille pouvant d’une part diviser autant les spécialistes d’éthique environnementale que les spécialistes d’éthique animale et, d’autre part, créer des convergences inattendues entre ces deux groupes. L’article fait d’abord état du prétendu clivage entre le mouvement de la libération animale et l’éthique environnementale, pour ensuite démontrer l’exagération de ce clivage. Par exemple, les spécialistes d’éthique animale qui priorisent le bien-être global des animaux se sont toujours accordé avec les spécialistes d’éthique environnementale pour approuver certains cas de chasse et d’abattage, divergeant par là-même des théoriciens des droits des animaux, qui s’opposent généralement à ces pratiques. De plus, des menaces omniprésentes telles que le changement climatique auront vraisemblablement pour effet de diviser les éthiciens environnementaux selon les stratégies de conservation qu’ils préconisent en fonction de leurs valeurs prioritaires. Ainsi, les stratégies de conservation qui protègent certaines espèces ne protègeront pas nécessairement d’autres valeurs environnementales telles que l’épanouissement des écosystèmes ou la préservation de leur état sauvage. L’article tire la conclusion que, dans le contexte des changements climatiques, la question de la conservation est susceptible de soulever à la fois de nouvelles divergences et de nouvelles convergences, lesquelles ne prendront probablement pas toutefois la forme d’un clivage entre le mouvement de la libération animale et l’éthique environnementale. (shrink)

There is a large literature on technology adoption and environmental management in agriculture. Included in this literature are debates about the role world view or attitudinal variables play in adoption decisions, and whether smaller farms or larger farms exhibit superior environmental performance or differ in commitment to environmental values. In this paper we attempt to extend the literature in this area by proposing and measuring discrete environmental management approaches among sixty-six farmers in Northern New York. Using (...) key informants interviews, purposeful sampling of farmers and a mail survey we find two environmental management types: (1) the larger-scale conservation farmer; and (2) the alternative/ecological farmer. (shrink)

Brings together a range of practitioners and academics from the world of business who examine corporate social responsibility in policy and practice in a series of case studies from across the globe.