Search results

This paper aims to provide a more inclusive perspective on corporate greenwashing. Major ideas from impression management and transaction cost theory (TCT) helped in evaluating the likelihood of greenwashing within the Chinese context.

The sample consists of 184 Chinese public companies – 104 participating and 80 not participating in China’s green watch (GW) program. Using logistic regression, the analysis illustrates the importance of impression management and TCT as indicators of GW participation.

GW participation reduced the likelihood of GW firms joining substantive codes of conduct outside the GW program, indicating an important role of impression management and power relationships; a higher level of firm risk is associated with greater GW participation, signaling a higher level of risk tolerance; and higher levels of asset intensity increase the likelihood of GW participation, indicating a TCT connection.

These findings present a strong case for going beyond greenwashing and further exploring the organizations’ multiple motives for sustainability. They “force” the authors to study impression management and greenwashing from a more “human” perspective.

Besides establishing sustainability legitimacy, substantive codes of conduct enhance a firm’s ability to attract capital – impression management behavior falls within the rules of the game to achieve legitimacy and competitive advantage.

This paper provides a complementary explanation for firms engaging in sustainability acts, beyond that offered by the greenwashing concept. It is demonstrated that firms do not necessarily desire to deceive others, but to realistically impress and influence them, most likely in pursuit of corporate objectives.

The purpose of this paper is to describe and analyse Ghana's AKOBEN programme which is the first environmental performance rating and public disclosure programme in Africa. Furthermore, by means of a SWOT analysis, the article assesses the suitability of AKOBEN as a veritable tool for promoting good environmental governance in Ghana specifically and Africa in general.

The description of the design, scope and operation of the AKOBEN programme is based on 42 semi structured interviews and series of informal interactions with officials of Ghana's Environmental Protection Agency (EPA) – the organisation that runs the AKOBEN project, industry participants, civil society representatives and other stakeholders. This extensive interaction with relevant actors and stakeholders and the analysis of extant literature on environmental disclosure projects provided the basis for a Strength, Weakness, Opportunity and Threat (SWOT) analysis of Ghana's AKOBEN programme.

AKOBEN possesses several elements that make it capable of being an effective environmental governance tool in Ghana. These include inter alia high level political support, comprehensive rating criteria and transparency in the design of the programme. However, certain weaknesses such as the absence of a specific legal and institutional framework among others could undermine the chances of the programme attaining its full potential. Other African countries can reasonably copy the AKOBEN model with success.

Assessment of Africa's first ever environmental rating programme provides insight that can help Ghana to consolidate on the strengths while addressing the weaknesses of the rating programme. Other African governments considering the establishment of a similar rating programme can learn a lot from the analysis of Ghana's EPA's AKOBEN programme.

This paper aims to conduct a comparative study between the historical development of corporate social responsibility (CSR) in both the USA and China. It is motivated by the phenomenon that CSR is developing in two different directions (global vs local).

A comparative study on sustainability-linked compensation illustrates how CSR in the USA is driven by firm-level economic decisions, in which the manifestations of CSR are usually those which prove to be the most profitable financially. Moreover, a case analysis on the green bond market in China contrarily illustrates how CSR in China is usually based more on alignment with top-down, state-led initiatives in which the state directs the ways in which CSR is manifested.

This paper reveals that despite globalizing trends are attempting to unify definitions of CSR, they inevitably become localized to fit the societal needs in which they are located.

By understanding how CSR development in these two countries has changed over time, this paper shows that future developments in CSR will likely be influenced more by local practices than by converging global forces.

The purpose of this paper is to focus on the developing circular economy (CE) policy within China and its relationship to China's information technology (IT) and IT products industry. It provides a framework to understand the role CE plays in sustainability at many levels within China.

This paper provides a review of the literature and practice in China various information sources including Chinese publications are used to further develop the framework and provide exemplary activities fitting within this framework.

If The CE program for IT, is to work, these needs to be co‐operation at multiple levels of analysis. A proposed governmental policy can greatly influence sustainability in the IT industry.

This review is based on various sources which may become dated as the CE and regulatory policy that influence IT advance. Understanding the historical perspective and potential future directions can help researchers identify important areas of investigation for future development in this field.

Practically, the framework can help policy makers understand how to structure a previously unstructured and broad policy. Managers at various organizational levels can become more clear on their organizational's IT role in a CE‐like program.

This is the first comprehensive paper that seeks to integrate IT sustainability issues in China. It is one of the first to utilize the CE policy implications on any functional, industrial, and technological group.

The purpose of this study is to evaluate the environmental disclosure practices of firms engaged in environmentally sensitive industries by examining their association with environmental performance.

The study tests for associations between environmental performance and the level and nature of environmental disclosures by listed Chinese firms operating in industries that have been identified by a regulator as environmentally sensitive. The level of environmental disclosure is measured using a disclosure index based on the global reporting initiative. The nature of environmental disclosure is measured as the ratio of hard to total disclosure items.

Firms with more favourable environmental performance provide a higher level of environmental disclosure and include a greater proportion of hard disclosure items. However, the overall level of disclosure is lower than that observed in developed countries.

Due to data constraints, the proxy for environmental performance is based on the receipt and maintenance of environmental titles and awards and does not capture variation in the level of environmental performance of firms with no titles or awards.

As China continues to embrace market-based economic reform, the ability to reflect sustainable choices through market transactions is of increasing importance to the preservation of economic, natural and social capital for future generations.

The study examines the relation between environmental reporting and environmental performance by firms operating in industries that have been identified by a regulator as environmentally sensitive.

This paper aims to synthesize the corporate social responsibility decoupling (CSRD) literature, CSRD's causes and consequences and discuss other organizational attributes examined by CSRD scholars during 2010 and 2020. The authors provide suggestions for a future research agenda in this domain.

The authors' systematic literature review (SLR) uses the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) framework to extract CSRD studies. The authors filter collected articles against quality and relevancy criteria and finally review 175 published articles.

A theme analysis identifies and structures the many themes related to CSRD. The authors discuss the drivers of CSRD and reveal the consequences companies face after CSRD. The authors also provide a comprehensive CSRD discussion in the context of developed and developing economies. CSR communication is also identified as a tool for decoupling and recoupling.

The identified themes provide a thorough illustration of CSRD literature for new CSRD scholars. The authors also provide suggestions for future research, such as examining country-level policy-making and implications of CSRD variance and identifying cultural and economic hurdles to achieving core CSR purposes.

Policymakers and scholars may adopt the approach that CSRD is a misreporting of information similar to accounting fraud. This is particularly relevant given that an increasing number of CSRD scandals indicate that the purpose of bringing change through corporate CSR has not been adopted well by corporations.

The authors' study offers a comprehensive literature review for the period of 2010–2020. The studies identified are structured into meaningful themes which can provide groundwork for future researchers.

Moving beyond the question of whether large corporations are truly addressing sustainability, some scholars have explored the degree to which CSR activities are purely symbolic or substantive in nature. Most of the studies have focused on external stakeholder pressures. The aim of this chapter is to extend this line of inquiry by theorizing that the dynamics among internal stakeholders also shapes CSR conduct.

This theoretical contribution borrows from research on socially responsible indices, behavioral corporate governance theory in CSR and from recent research that has leveraged attribution theory to better understand reactions to corporate social irresponsibility (CSiR).

Our chapter proposes that firms adhering to substantive CSR practice are less likely to be punished by external stakeholders than otherwise. From an internal stakeholder viewpoint, it suggests there is a positive relationship between the number of board ties to reputable universities/nonprofit organizations and substantive CSR practices; and a negative relationship between managerial discretion and substantive CSR practices.

This chapter can have social applicability as it deals with stakeholders’ role in pressuring the modern organization to engage in substantive CSR.

As aforementioned, most studies explore the relationship between CSR compliance and external stakeholder pressures. In contrast, the relationship between internal stakeholder dynamics and CSR compliances is still not well understood. Hence, the incorporating of these dynamics provides theoretical insights for the CSR, sustainability, and corporate governance arenas.

The detrimental impacts of the construction industry activities, namely, toxicity of cement and concrete to the health of construction workers and the general public, have been reported in previous studies. Several environmental management measures were put in place by international organisations to reduce these impacts on humans and the entire ecosystem. Sadly, such environmental management measures are not widely embraced in the construction industry of developing countries. This contributes to the poor quality of life of construction stakeholders, amongst other outcomes. Therefore, this study investigated the drivers to facilitate an environmental management system (EMS) in the Nigerian construction industry (NCI).

questionnaires retrieved from construction professionals in the micro, small, medium and large enterprises were used to conduct both descriptive and inferential statistics, namely, mean score, standard deviation, Kruskal–Wallis H test, post hoc test and factor analysis.

The analyses show that the drivers of EMS implementation in the NCI could be grouped into intellectual enhancement strategies, documentation and cultural strategies, and motivation and tracking strategies. The study concluded that training and education of relevant stakeholders, tracking compliance levels of organisations and recognising firms acting in compliance with stipulated “environmental” policy are essential. It was recommended that the collaboration of all construction stakeholders be upheld to aid EMS implementation in the NCI.

This paper investigated the drivers of EMS with the opinions of construction professionals in the mainstream of the NCI through survey using to ensure wide coverage of respondents. Investigating the view of construction professionals in the micro, small, medium and large enterprises helped determine possible significant differences. Thus, practical implications of the study were also provided in a systematic manner.

Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18; Property Management Volumes 8‐18; Structural Survey Volumes 8‐18.

Compiled by K.G.B. Bakewell covering the following journals published by MCB University Press: Facilities Volumes 8‐18; Journal of Property Investment & Finance Volumes 8‐18; Property Management Volumes 8‐18; Structural Survey Volumes 8‐18.