Corporate Governance An International Review, Год журнала: 2025, Номер unknown
Опубликована: Фев. 9, 2025
ABSTRACT Research Question/Issue The existence of tax spillover effects from environmental policies has been a subject ongoing debate. While companies may face cost pressures that drive them to engage in increased avoidance, they also suppress avoidance due considering social responsibility. This study explores the impact carbon emission trading system (ETS) on corporate behavior. Findings/Insights We find activities are suppressed after participate ETS. ETS curbs by enhancing responsibility and strengthening regulatory deterrence. effect is more pronounced firms located economically developed regions, those with stronger enforcement, undergoing digital transformation. Theoretical/Academic Implications enriches research economic consequences factors influencing expanding relationship between governance. Practitioner/Policy provides government implications further improving enhance positive taxation refine disclosure systems. It guidance for promote sustainability actively participating leveraging transformation strategies. JEL Classification G10, G23, G30
Язык: Английский
Процитировано
0
Corporate Social Responsibility and Environmental Management, Год журнала: 2025, Номер unknown
Опубликована: Фев. 11, 2025
ABSTRACT Teleworking, which in most cases means “working from home,” has led many researchers to claim that workplace flexibility is bound become the “new normal.” Whereas such scholars have adequately stressed benefits of digitalization work processes, its more controversial aspects often been downplayed. Building on a thorough examination recent literature, this study analyzes relationship between and ethics theoretical perspective. After analyzing potential conflicts teleworking corporate social responsibility, new model will be introduced assist human resource managers implementation genuinely sustainable practices. In regard, aims propose decision tree as tool for HR test it with hypothetical case study, thus including required indicators assessing developments decision‐making strategy through an explanation implications. The conclusion ethical viability not necessarily beneficial solution per se, but rather trade‐off different
Язык: Английский
Процитировано
0
Systems, Год журнала: 2024, Номер 12(9), С. 334 - 334
Опубликована: Авг. 30, 2024
Digital technology has the function of information governance, and digital transformation enterprises may be key way to identify restrain ESG greenwashing. Based on theory empowerment, this study analyzes influence mechanism restraining corporate green washing behavior from perspective internal external factors. This takes A-share listed companies in 2012–2022 as research samples tests effectiveness transformation. Research found that (1) can significantly suppress greenwashing behavior, conclusion still holds after a series endogeneity robustness tests. (2) In context high environmental awareness among executives, inhibitory effect is more pronounced. (3) Mechanism analysis shows inhibited company’s by increasing attention investors. (4) Heterogeneity state-owned enterprises, non-heavily polluting industries, high-tech located eastern region effective behavior. examines impact greenwashing, expands non-economic effects transformation, provide empirical evidence for improving quality disclosure sustainable development enterprises.
Язык: Английский
Процитировано
3
International Journal of Ethics and Systems, Год журнала: 2024, Номер unknown
Опубликована: Ноя. 5, 2024
Purpose This paper aims to systematically review the constructive effects of digital transformation (DT) on social sustainability, examining its impact across democracy and governance, cohesion, quality life, equality diversity. It emphasizes need for appropriate frameworks that incorporate DT strategies in organizational practices improve sustainability. Design/methodology/approach A systematic literature was carried out through Web Science Scopus databases identify distinctive papers explored analyzes how various technologies, like Internet Things, cloud computing mobile computing, can be strategically embedded optimize sustainability outcomes. Findings study reveals although significantly enhances operational capabilities consumer experiences, integration into is often overlooked. proposes a novel framework aligns with goals, aiming enrich performance societal welfare. identifies dynamic as crucial sustaining competitive advantage digitally transformed business landscape. Research limitations/implications The primary limitation reliance secondary data, which may not fully capture rapid advancements DT. Future research should focus empirical studies validate proposed explore required integrating practices. Originality/value extends discourse by linking it explicitly presenting structured analysis highlights strategic technologies within fills gap proposing comprehensive organizations follow, thereby contributing theoretical practical understanding DT’s role enhancing
Язык: Английский
Процитировано
2
Technological Forecasting and Social Change, Год журнала: 2024, Номер 208, С. 123659 - 123659
Опубликована: Авг. 15, 2024
Язык: Английский
Процитировано
1
Опубликована: Авг. 23, 2024
The technological revolution has contributed significantly to environmental and social issues worldwide. In higher education institutions, there is a theoretical gap in systematic reviews on the integration of digital transformation into sustainability. This review literature aims address this by exploring how improves sustainability identifying emerging trends best practices for effective strategies. Using PRISMA guidelines, study conducted comprehensive search Scopus database, producing 1,686 publications from 2019 2024. findings reveal widespread awareness technology but highlight lack consensus sustainable Furthermore, results demonstrate that educational achievements can be enhanced through tools methodologies align with Sustainable Development Goals United Nations. analysis identifies three primary domains: capabilities enabled transformation, innovative approaches, conceptualisation education. incorporation tools, such as AI chatbots, institutions foster innovation achieves objectives, thus transforming teaching learning approaches. contributes understanding role promoting digitally future
Язык: Английский
Процитировано
1
Research in International Business and Finance, Год журнала: 2024, Номер unknown, С. 102648 - 102648
Опубликована: Окт. 1, 2024
Язык: Английский
Процитировано
1
Technological Forecasting and Social Change, Год журнала: 2024, Номер 210, С. 123858 - 123858
Опубликована: Ноя. 9, 2024
Язык: Английский
Процитировано
1
Journal of the Knowledge Economy, Год журнала: 2024, Номер unknown
Опубликована: Дек. 9, 2024
Язык: Английский
Процитировано
1
Sustainability, Год журнала: 2024, Номер 16(15), С. 6358 - 6358
Опубликована: Июль 25, 2024
The increasingly environmental issues pose challenges to the economic development of countries, particularly hindering industrial transformation in developing nations. This study, grounded Resource-Based View, examines factors influencing green innovation high-tech manufacturing firms. Market interactions and digital technologies significantly impact resource investments innovation. Using data from Chinese firms 2007 2021, study reveals that customer concentration negatively affects innovation, while promotes it mitigates inhibitory effect concentration. To explain this mechanism, is divided into process product more pronounced Further testing discusses roles external environment, internal governance, manager characteristics. Specifically, market competition political resources influence firms’ reliance on major customers, allowing optimize allocation for In terms flexibility regulatory strength alter emphasis place with higher governance efficiency reducing dependency customers. Managerial characteristics, managers’ rationality, determine importance placed versus demands, leading varied investment decisions Our findings provide valuable insights optimizing enhancing investment, thereby effectively promoting sustainable regional development.
Язык: Английский
Процитировано
0