Disentangling the impact of ICT adoption on SMEs performance: the mediating roles of corporate social responsibility and innovation

Oeconomia Copernicana, Год журнала: 2022, Номер 13(3), С. 831 - 866

Опубликована: Сен. 25, 2022

Research background: The literature on the effects of Information and Communication Technologies (ICT) performance is extensive shows a significant positive effect. Likewise, use ICT to facilitate report Corporate Social Responsibility (CSR) practices implemented by Small Medium Enterprises (SMEs) contributes improve business performance. Moreover, through innovative activities, firms also obtain competitive advantages that impact positively their performance, even more so when they are impacted CSR. For this reason, it expected adoption ICTs in companies CSR-oriented strategy will increase Purpose article: This article tries examine how affects SMEs? CSR innovation. Methods: We tested our hypotheses using sample 2,825 Spanish SMEs applying Partial Least Squares Path Modeling (PLS-PM) with double confirmatory predictive purpose: identify causal relationships between latent variables, evaluate ability model make predictions for individual cases. Findings & value added: results show impacts innovation changing strategies companies. implementation gave them highlight gives greater capacity respond changes environment link Finally, research makes two contributions incorporating sequential mediating into model. On one hand, indirect effect other SME

Язык: Английский

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MODEL OF SUSTAINABILITY OF SMES IN V4 COUNTRIES

Journal of Business Economics and Management, Год журнала: 2024, Номер 25(2), С. 226 - 245

Опубликована: Март 26, 2024

The research’s objective was to develop a thorough model of the viability SMEs in V4 countries based on predetermined variables. following factors were defined: human resources management, business ethics, corporate social responsibility, company digitalisation, environmental considerations, financial and sustainability SMEs. developed solid empirical research carried out Visegrad Four June 2022 by renowned external agency MNFORCE using sample 1,398 respondents “Computer Assisted Web Interviewing” technique. According research, complex SMEs’ depending listed criteria is statistically significant. Each investigated factor has favourable impact sustainability. study’s findings supported notion that aspects have strongest positive long-term indicate management resources, finances, degree digitalisation significantly influence businesses. provide an important platform for managers responsible SME segment at worldwide level (International council small business), national (particularly nations), as well institutions supporting owners.

Язык: Английский

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Corporate Social Responsibility and Green Technology Innovation: The Moderating Role of Stakeholders

Sustainability, Год журнала: 2023, Номер 15(10), С. 8164 - 8164

Опубликована: Май 17, 2023

With economic globalization, sustainable development has become the preferred choice of enterprises facing fierce competition. Innovation is primary driving force development. As development, green technology innovation (GTI) crucial for enterprises. a key influencing factor technological innovation, corporate social responsibility (CSR) behavior received increasing attention. Based on stakeholder theory, stakeholders influence enterprises’ long-term strategic goals. This study aims to examine importance CSR in advancing GTI and involvement stakeholders. Thus, this selected Chinese A-share listed companies from 2011 2020 as research objects used fixed-effects regression models. The results identify positive effects GTI. also divided into different groups elucidated, perspectives, moderating government environmental subsidies, investor attention, executive attention relationship between verifies direct impact GTI, enriches theoretical foundations theory resource-based provides practical suggestions improve their performance It reveals cognitive roles governments, investors, executives protection governance, which will help better fulfil responsibility, own achieve

Язык: Английский

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Socially responsible activities and the economic performance of family businesses

Journal of Infrastructure Policy and Development, Год журнала: 2023, Номер 7(1), С. 1958 - 1958

Опубликована: Июнь 15, 2023

Promoting the idea of socially responsible business is an undeniably important topic that resonates in both theory and practice. Its influence on performance has been theoretically substantiated confirmed many empirical studies, though this based research conducted large companies. It only recently studies connecting principles CSR activities SMEs or family businesses make up a decisive proportion have appeared. This article devoted to into implementation their economic performance. The was basis data obtained from questionnaire survey among owners accounting data. attitudes towards typical were proven be reflected results companies sample Czech MSMEs. Our proved support work-life balance good relations with employees achieve better performance, namely higher profitability lower indebtedness. These confirm positive impact long-term sustainability importance country’s overall economy.

Язык: Английский

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Effect of Esg Performance on Portfolio Performance – a Study of Portfolios of Nifty-indexed Stocks in India

Research Square (Research Square), Год журнала: 2025, Номер unknown

Опубликована: Янв. 6, 2025

Environmental Social and Governance (ESG) based investing has gained traction in the current times. In order to become popular gain acceptance, it would be useful show that portfolios comprising stocks of companies with higher ESG scores provide superior risk adjusted returns comparison created out corporates lower scores. The paper attempts study this, using constructed NIFTY index Indian capital market. Using a quantile approach, compares three measures namely Sharpe ratio, Treynor ratio Jensen’s alpha for period nine years from 2014-15 2022-23. results on overall, ratings risk-adjusted compared JEL Classification Code: G110

Язык: Английский

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Towards New Strategies for Investing: Insights on Sustainable Exchange-Traded Funds (ETFs)

World, Год журнала: 2025, Номер 6(1), С. 8 - 8

Опубликована: Янв. 6, 2025

As investors increasingly incorporate environmental, social, and governance (ESG) factors into their decision-making, sustainable Exchange-Traded Funds (ETFs) have gained prominence in both investment portfolios financial research. This study aims to provide a comprehensive analysis of the Sustainable ETF research landscape by utilizing scientometric bibliometric methods with tools such as VOSviewer, Bibliometrix, CiteSpace. Drawing from Web Science Scopus databases, identifies key thematic areas, influential authors, emerging trends. The findings highlight conceptual evolution Green ETFs, early definitions focused on ESG-aligned investments more complex instruments incorporating diversified screening criteria advanced technologies like machine learning artificial intelligence. Practical challenges regulatory inconsistencies, high implementation costs, limited investor education are underscored critical barriers broader adoption. Future trends reveal growing role blockchain technology for ESG verification, crisis-specific models, development inclusive strategies. Strategically, ETFs demonstrate resilience during market volatility support sustainability-driven frameworks. provides valuable insights investors, policymakers, researchers, emphasizing ETFs’ driving finance offering actionable guidance optimizing

Язык: Английский

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The Effect of CSR Policy on Earnings Management Behavior: Evidence from Visegrad Publicly Listed Enterprises

Risks, Год журнала: 2022, Номер 10(11), С. 203 - 203

Опубликована: Окт. 25, 2022

A corporate socially responsible-focused approach adds value to a firm in the form of financial benefits addition improving its image. To meet demands various stakeholders, including consumers, employees, and shareholders, produce high-quality reporting, some managers participate CSR initiatives. The investigation relationship between social responsibility earnings management publicly listed Visegrad companies is main aim paper. purpose identify correlation concept (measured by ESG score) behavior determined discretionary accrual levels (using modified Jones model). ascertain association earnings/discretionary or describe major changes development these variables, several statistical techniques were applied (correlation analysis, one-way ANOVA, ANOVA with repeated measures). As this pioneering study environment (analyzing 35 enterprises reporting score), research findings may have significant policy implications for decision-makers, regulators, auditors, investors their efforts restrict enhance quality reporting.

Язык: Английский

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ESG trade-off with risk and return in Chinese energy companies

International Journal of Energy Sector Management, Год журнала: 2023, Номер 18(5), С. 1109 - 1126

Опубликована: Сен. 21, 2023

Purpose This study aims to examine the relationship between environmental, social and governance (ESG) disclosure, firm risk stock market returns within Chinese energy sector. Using a variety of econometric techniques, seeks uncover impact ESG disclosure on mitigation its influence performance. Design/methodology/approach Benchmark regression models were used explore associations returns. To address potential endogeneity, generalised method moments estimator is used. Quantile was for robustness analysis. Findings The reveals negative risk, indicating that companies with greater tend experience reduced exposure. In addition, positive association observed returns, suggesting more comprehensive practices perform better in market. Research limitations/implications implies investors appreciate sustainable investment incorporate decision-making. Policymakers can promote transparent reporting through regulatory frameworks, fostering Originality/value Despite mounting concerns over carbon dioxide emissions industry’s environmental footprint, this pioneers analysis critical Delving into practices, research uniquely examines both return enhancement, shedding new light strategies domain.

Язык: Английский

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Unveiling Differences in ESG Adoption: A Comparative Analysis of the Big Four Auditors

Опубликована: Янв. 1, 2024

In recent years, there has been a growing concern for achieving sustainable development, emphasizing the necessity to balance human needs with preservation of natural resources. Auditors play pivotal role in influencing companies' sustainability practices through information evaluation, regulatory compliance, advice, and promotion best practices. This study seeks examine how auditor tenure audit fees impact ESG (Environmental, Social, Governance) adopted by audited companies. Additionally, research includes an analysis Big Four auditing firms United States assess corporate culture this context. To achieve goal, we conducted empirical investigation utilizing data from companies listed S&P 500 index between 2012 2021. We employed panel fixed effects regressions address endogeneity concerns minimize potential issues associated omitted variables. The results indicate that higher are positively greater performance. Similarly, longer is correlated increased practices, suggesting enhancement quality over time. Furthermore, reveals influence on influenced internal factors within firms. supports idea imposing limitations or mandatory rotation may not be advisable, as it could potentially hinder implementation. Policymakers should consider ethical crucial factor enhancing among companies, thereby contributing achievement development.

Язык: Английский

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Socially responsible investing (SRI) as a factor of competitiveness and sustainable development of organizations in young consumers' opinion

Journal of Entrepreneurship and Sustainability Issues, Год журнала: 2023, Номер 10(4), С. 245 - 262

Опубликована: Июнь 1, 2023

Young consumers belonging to Generation Z stand out from previous generations of consumers.The authors are interested in whether its representatives familiar with the assumptions corporate social responsibility and identify CSR activities implemented within organisation.It is because practices undertaken by companies influence decision about SRI.The main objective paper analyse use SRI organisations build their competitive advantage market.This has been achieved analysing interpreting results our own research, conducted using CAWI technique, among Polish (n = 642).There were formulated hypotheses that implementation an organisation determines socially responsible investing supports building a company's market.The verified on basis data obtained during questionary.There used correlation analysis chi-square independence test Tschuprow's T-coefficient.The indicated generation group knowledgeable concept aware importance terms influencing organisation's positive reputation.The study lasting value for academic discussion impact advantage.

Язык: Английский

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