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The purpose of this study is to examine the influence of characteristics of the institutional environment on the disclosure of corporate social responsibility (CSR).

This is a quantitative and descriptive research. The dependent variables used were environmental dimension (ED) and social dimension (SD) that together compose the corporate social performance (CSP). The independent variables that will be used are the characteristics of the institutional environments of Brazil and the UK. Thus, for this end, variables of the national business system of both countries will be used: corruption transparency, access to credit by countries, quality of the education system and labor relations. After their collection, the data were submitted to descriptive and inferential statistics and hierarchical regression.

Data show that UK companies make more disclosure in CSR than Brazilian companies. Through linear regression, it can be seen that the institutional environment affects disclosure in CSR. In the UK, a country with better educational, labor, political and financial indicators than Brazil, it presented better CSR practices. The findings reveal that the better an institutional environment, the more firms act in CSR. The findings of the research confirm the premise of institutional theory: different institutional fields can modify business performance.

The study analyzed only the disclosure practices of companies in the public sector. Thus, the results should be carefully analyzed, without generalizations for all industry sectors. Therefore, it is suggested that future research looks at other industry sectors as well as other institutional contexts, i.e. other countries.

Multinational companies may have different CSR practices according to the institutional environment in which they operate. For example, companies in developed countries, such as the UK, have greater stakeholder pressure. Given this, managers must adapt their environmental strategies according to the institutional environment in which they operate.

This research contributes to CSR studies in various institutional contexts. There is a consensus in the literature that institutional environments affect firms' CSR practices. However, few empirical studies show results between the national business system and CSR. Thus, the present study intends to fill this research gap.

This study aims to examine whether announcements of mandatory sustainability disclosure affect corporate sustainability performance (CSP).

The authors use a quasi-experiment provided by mandatory sustainability disclosure announcements that occurred in 21 countries from 2006–2016. A difference-in-differences method is adopted. The authors restrict the drawing of all candidate treatment and control firms to a pool of firms that did not disclose sustainability information one year before the announcements.

The authors find that the announcements of mandatory sustainability disclosure are positively related to CSP. The positive effect is more pronounced for firms in countries with higher anticipation effects and lower awareness effects. Specifically, the authors find that the effect of the announcements is more pronounced in a country where the rule of law is higher and stakeholders are less likely to initiate communication about sustainability with firms, and with fewer active participants in and signatories to the United Nations Global Compact initiative. The findings hold under different robustness analyses.

The study enriches the knowledge about the effect of the announcements of comprehensive mandatory sustainability disclosure by analysing the consequences of these announcements. In the contribution to this growing stream of research, the authors provide evidence on the consequences of the announcements based on a cross-country sample and importantly, focusses on the non-economic consequences.

The purpose of this paper is to examine the efficacy of the Japanese ten-item personality inventory (TIPI-J), a short version of the big five (BF) questionnaire, on crowdsourcing. The BF traits are indicators of personality and are said to be an effective predictor of study performance in various occupations. BF can be used in crowdsourcing to predict crowd workers’ performance; however, it will be difficult to use in practice for two reasons like the time-and-effort issue and the bias issue. In this study, an empirical analysis is conducted on crowdsourcing to examine if TIPI-J can solve those issues.

To investigate the issues, two tasks are posted on a crowdsourcing provider. Both TIPI-J and full version BF are conducted before and after selecting crowd workers. Structural validity and convergence validity are tested with correlation analysis between before (TIPI-J) and after (full version BF) data to examine the bias issue. Additionally, those correlations are compared with previous study and significances are examined.

The correlations in “conscientiousness” is 0.45-0.50, respectively, compared with a previous study, those two correlations did not show significance. This indicates that no clear bias exists.

This is the first research to investigate the efficacy of TIPI-J on crowdsourcing and showed that TIPI-J can be a useful tool for predicting crowd workers’ performance and thus it can help to select appropriate crowd workers.

The purpose of this study is to examine the moderating role of the characteristics of the chief executive officer (CEO) on the association between CEO power and corporate social responsibility (CSR) performance.

This paper conducts multiple regression analyses to empirically test the proposed hypotheses based on a sample of US-based publicly held companies. The sample period extends from 2000 to 2018. Firm-level CSR ratings are obtained from the Kinder, Lydenberg and Domini (KLD) database (currently known as MSCI ESG STATS). Financial data and CEO data are retrieved from Compustat and ExecuComp databases, respectively. Additional test and robustness analysis are performed.

This paper shows that firms with more powerful CEOs are less likely to engage in CSR activities. The negative association between CEO power and CSR is found to be exacerbated by CEOs who are younger, more competent and overconfident; however, this negative association is mitigated by CEOs who are female. This paper also finds that gender plays a more important role among CEO characteristics. Collectively, the findings highlight the potential opportunities to better understand the role of various CEO characteristics that jointly affect CSR.

First, this is the first study providing a comprehensive empirical analysis of how various CEO characteristics jointly affect CSR. Prior studies that focus on standalone CEO characteristics offer an incomplete picture of the relation between a single CEO characteristic and a firm's CSR performance. The current study thus extends the research field by examining the association between seemingly unrelated CEO characteristics and CSR performance. The results also highlight that gender is the critical factor moderating the relationship between CEO power and CSR performance when it is compared with CEO age, ability and overconfidence. Second, the authors add to the literature on employee selection by showing that female CEOs mitigate the negative effect of managerial power on CSR performance. Although the currently available empirical research in management control systems focuses on ex-post analyses of moral hazard mitigation for incumbent employees, both the economics and management literature acknowledge ex ante evidence suggesting that employee selection is even more important. Our findings may provide insight into the selection of CEOs.

This work aims to present existing management system standards (MSSs) published by the International Organization for Standardization (ISO) through a bibliometric analysis, thereby outlining their academic research status and highlighting their relation to the Sustainable Development Goals (SDGs) as well as to environmental, social and governance (ESG) themes.

The study firstly retrieves a preliminary set of MSSs standards from ISO and filters it in accordance with certain exclusion/inclusion criteria. Secondly, a bibliometric search is performed in the database Scopus. Thirdly, performance analysis is conducted to quantitatively measure the scientific output in academia, and science mapping of co-occurrences of keywords is applied to identify related topics. Thereby, the standards’ relationships to sustainability are outlined. Eventually, the work discusses future research opportunities.

The findings reveal that whereas research on MSSs focuses predominantly on only a few standards by now, there are actually numerous further standards that address sustainability-relevant topics, which are getting increasing attention among scholars as measured by the number of publications. Therefore, an action plan for future research is derived. Moreover, the findings support the argument of integrating MSSs to cover a broad range of corporate sustainability issues.

The paper connects the concepts of MSSs and sustainability, an upcoming research branch yet characterized by shortage of academic studies (given that research continues to focus on a few standards such as ISO 9001, ISO 14001 and ISO 45001). The work therefore opens up the line for more in-detail research on less known but nevertheless sustainability-relevant ISO MSSs.

Customer social participation (CSP) is a new phenomenon that has emerged with the evolution of social media. Current literature designates customer participation in social media as “CSP”. Although CSP has been investigated in the online brand community context in social media, it has been little investigated in the context of student customers using WhatsApp – a highly trending social media platform among learners. Thus, this study aims to investigate the effectiveness of CSP in informal WhatsApp groups for academic purposes among undergraduate students of management studies.

The study adopted a single cross-sectional survey design. A structured online questionnaire was employed. Using convenience sampling technique, data were collected from 170 undergraduates of the Bachelor of Management Studies programme at the Open University of Sri Lanka.

The results revealed significant positive effects of functional, social and hedonic benefits with CSP. Meanwhile, the relationship between psychological benefits and CSP was insignificant. Furthermore, there is no influence of age and level of study on CSP among the learners in informal WhatsApp groups. Moreover, at present, the level of CSP in WhatsApp for academic purposes among students is moderate.

The role of the student as the customer and student behaviour in informal WhatsApp groups established for academic purposes have been little investigated in the field of open and distance education services. In this context, this study empirically validated the model of participation benefits and CSP in WhatsApp groups informally established for academic purposes.

This study aims to explore the impact of controversial firms’ corporate sustainability assessments on their risk exposure according to the environmental, social and governance (ESG) paradigm.

This study conducts a cross-sectional study using the ordinary least squares approach to test how corporate social responsibility practices affect firms’ risk exposure, testing the three single impacts of ESG components and the impact of an overall ESG assessment. This study considers the largest Standard & Poor’s (S&P) 500 stock market index companies and focus on a double-risk measurement – systematic and idiosyncratic – developing an empirical study on 132 controversial companies listed on the S&P index.

Empirical findings indicate that the overall ESG assessment and the environmental and social sub-dimensions decrease idiosyncratic firm risk. At the same time, no significant results are found according to the systematic risk component.

This study fits into the domain of risk management research, investigating whether additional and non-financial disclosures regarding sustainability issues decrease information asymmetries, improving investors’ decision-making and stakeholders’ relations. Prior literature has shown limited evidence on the relationship between corporate social performance (CSP) and firm risk based on controversial companies. The main contribution is to consider the controversy as an independent factor from the industry sector, given that the implications of CSP actions and practices are mainly firm-specific.

Lately, sustainability issues are increasingly affecting all sectors, even if oil and gas industry is highly required to improve its social performance because of the societal pressure to environmental protection and social welfare. Sustainability concerns and corporate governance features and practices are more and more connected because sustainability has been perceived as a crucial topic by owners and managers. In this perspective, the empirical analysis aims to explore whether and to what extent, sustainability-oriented corporate governance model is linked with social performance.

By adopting a multi-theoretical framework that includes the legitimacy theory, the stakeholder theory and the resource-based view theory, this analysis used a sample of 42 large European-listed companies belonging to the oil and gas industry. The authors run fixed effects regression models by using a dependent variable, i.e. the social score, available in ASSET4 Thomson Reuters, and some independent variables focused on sustainable corporate governance models, stakeholder engagement, firm profitability, market value and corporate risk level.

Drawing upon the investigation of a moderating effect, findings display that stakeholder engagement is positively associated with corporate social performance and it can be considered an important internal driver able to shape a corporate culture and most likely to address corporate social responsibility issues.

This study confirms the need to develop an organizational and holistic approach to corporate governance practices by analyzing internal and external governance mechanisms. From the managerial perspective, managers should opt for a sustainable corporate governance model, as it is positively correlated with corporate social performance.

There is an urgent need to investigate sustainability issues and their potential association with firm internal mechanisms, particularly in the oil and gas industry. This paper can extend the current body of knowledge by pointing out a positive relationship between stakeholder engagement and firm social performance.

This study aims to reveal the quantity, quality and cultural differences of negative corporate social performance (CSP) disclosures in large firms' corporate social responsibility (CSR) reports. Firms are expected to be transparent about the impacts and outcomes of their CSP. A central aspect of transparency is balance, which means disclosing both positive and negative CSP.

Content analysis was applied to 75 CSR reports of large firms chosen from the Forbes Top 500 list. The firms belong to three cultural clusters: Anglo, Confucian Asia and Germanic/Nordic Europe.

Firms made few negative CSP disclosures, yet the quantity of negative CSP disclosures varied among cultural clusters. Reports from Germanic/Nordic Europe showed the highest number of negative CSP disclosures, reports from Confucian Asia showed the lowest number and the Anglo cluster's number fell in between. The Asian firms communicated corrective actions more often than firms from the other clusters.

This study focused on negative CSP disclosures in the CSR reports – not omitting negative CSP. The practice of self-laudatory CSR communication decreases the likelihood that relevant stakeholders will believe what firms report about.

Studies on the quality and quantity of negative disclosures are rare; by examining cultural differences, this study contributes to the limited body of knowledge.

The purpose of this paper is the need to build a novel approach that would allow flexible modeling and solving of food supply chain management (FSCM) problems. The models developed would use the data (data-driven modeling) as early as possible at the modeling phase, which would lead to a better and more realistic representation of the problems being modeled.

An essential feature of the presented approach is its declarativeness. The use of a declarative approach that additionally includes constraint satisfaction problems and provides an opportunity of fast and easy modeling of constrains different in type and character. Implementation of the proposed approach was performed with the use of an original hybrid method in which constraint logic programming (CLP) and mathematical programming (MP) are integrated and transformation of a model is used as a presolving technique.

The proposed constraint-driven approach has proved to be extremely flexible and efficient. The findings obtained during part of experiments dedicated to efficiency were very interesting. The use of the constraint-driven approach has enabled finding a solution depending on the instance data up to 1,000 times faster than using the MP.

Due to the limited use of exact methods for NP-hard problems, the future study should be to integrate the CLP with environments other than the MP. It is also possible, e.g., with metaheuristics like genetic algorithms, ant colony optimization, etc.

There is a possibility of using the approach as a basis to build a decision support system for FSCM, simple integration with databases, enterprise resource planning systems, management information systems, etc.

The new constraint-driven approach to FSCM has been proposed. The proposed approach is an extension of the hybrid approach. Also, a new decision-making model of distribution and logistics for the food supply chain is built. A presolving technique for this model has been presented.