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Article
Publication date: 12 October 2015

Isabelle Nicolai and Sylvie Faucheux

This paper aims to identify and to characterize the current evolution of “sustainable mobility” solutions. After considering this trend as an expression of eco-innovation, the…

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Abstract

Purpose

This paper aims to identify and to characterize the current evolution of “sustainable mobility” solutions. After considering this trend as an expression of eco-innovation, the authors look at the impacts of the emerging business models for the introduction of these eco-innovations, on the wider “eco-system” of mobility.

Design/methodology/approach

This paper uses both an abductive as well as a inductive approach of responsible innovation. To assume contextualization of responsible innovation, the authors choose eco-innovation in the mobility sector that impacts as much on business models as on industrial organizations and as a global value chain.

Findings

Eco-mobility is defined as a disruptive innovation that must be understood as a responsible innovation. The importance of social and institutional dimensions defining acceptance and uptake of the innovation is integrated in innovation characterization. Modifying the perception of eco-innovation, the e-mobility business model has to be reinvented. Doing this, impacts on global value chain of the mobility sector organization have to be analysed.

Research limitations/implications

If the academic literature proposes a satisfactory analysis of the determinants of eco-innovation, the presentation of the “smart mobility” ecosystem as an open and shared innovation remains limited, compared with the question of value creation. The business models which are at present under development will deepen these questions.

Practical implications

This paper discusses inputs for decision-makers in climate change policy and insights for reorganization of the global value chain in the car manufacturing sector.

Social implications

This paper presents solutions to reduce the negative externalities (social and environmental) of the car manufacturing sector with good possibilities of mobility, inputs to accelerate new markets and new jobs in mobility sector and adequation of mobility services to social demand.

Originality/value

Mixed analyses of sustainable development economics, innovation economics and organization management, and elements to build new business models in eco-mobility as a first step for the question of the adequate business models for “Smart Cities” – an application sector of functionality or service economy – have been presented.

Article
Publication date: 28 October 2013

Farid Baddache and Isabelle Nicolai

Companies face increasing pressure from stakeholders to play a leading role in addressing a wide array of environmental, social, and governance issues. What are the relevant and

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Abstract

Purpose

Companies face increasing pressure from stakeholders to play a leading role in addressing a wide array of environmental, social, and governance issues. What are the relevant and responsible contributions that corporations are expected to provide in support of defining solutions to sustainability issues? This paper shows how corporate social responsibility (CSR) has become a negotiation process to help corporations manage uncertainties through collaborative work and alignment with stakeholders. From that angle, CSR is a process that generates standard and acceptable business practices.

Design/methodology/approach

This paper uses both an adductive as well as an interpretative approach of CSR and looks at CSR as a collaborative process that builds rules and norms.

Findings

CSR is defined as a contractual process between stakeholders in order to drive decision making processes and agree on commitments between business and society. Interestingly, all studied examples depict the development of standard and acceptable business practices with very little involvement of stakeholders, which is not the understood way of driving changes to business strategy as defined by the CSR negotiation processes.

Practical implications

A framework is presented linking CSR business practices research findings to empirical market isomorphism. The paper is of practical relevance for management practitioners. The limitations of recent research are also discussed.

Originality/value

Our examples show that CSR is no more than the achievements of fragmented initiatives led by companies showing limited transparency toward external stakeholders. There is no overall coordination. The paper is original in its recommendation that public authorities play a strategic role showing clear direction, and establish themselves as a strategic platform enabling more engagement between stakeholders.

Details

Journal of Business Strategy, vol. 34 no. 6
Type: Research Article
ISSN: 0275-6668

Keywords

Article
Publication date: 12 July 2024

Catherine Acosta Garcia, Isabelle Verleyen and Annelies Roggeman

Previous studies on the relationship between corporate social responsibility (CSR) and tax avoidance (TA) have found inconclusive results. Academics have suggested deepening our…

Abstract

Purpose

Previous studies on the relationship between corporate social responsibility (CSR) and tax avoidance (TA) have found inconclusive results. Academics have suggested deepening our understanding of this relationship. Although a few studies have responded to this call, research toward moderating variables is still nascent. The purpose of this study is to analyze the moderating role of economic freedom (EF) and its interaction with power distance (PD) on the relationship between CSR and TA.

Design/methodology/approach

Based on a sample of 3,866 publicly listed firms from 44 countries over the period 2010–2018, the authors use multivariate regressions techniques to investigate whether and how EF moderates the relationship between CRS and TA and how PD influences this effect.

Findings

Findings indicate that the potentially positive relationship between CSR and TA is weaker for firms in institutional environments with higher EF. Moreover, we find that this moderating effect is stronger when PD is lower.

Practical implications

This study has important implications. It offers insights for managers to reflect on their CSR and taxation practices, and for policymakers to consider the institutional conditions that facilitate corporations’ social and tax-responsible behavior. These findings indicate the necessity of integrating cultural, regulatory and collaborative elements to observe corporations engaged in social and tax-responsible behavior.

Originality/value

To the best of the authors’ knowledge, this is the first study to investigate the moderating effect of EF on the relationship between CSR and TA, and its interaction with PD. Moreover, our sample includes firms based in Europe, North and South America, Asia and Oceania, facilitating the study of EF and PD’s broad diversity.

Details

Society and Business Review, vol. 19 no. 4
Type: Research Article
ISSN: 1746-5680

Keywords

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