Journal Articles

Permanent URI for this collectionhttps://mro.massey.ac.nz/handle/10179/7915

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    Corporate social responsibility among service sector SMEs in Vietnam: exploring the influence of national context
    (Springer Nature B V, 2025-04-28) Nguyen M; Khan M; Bensemann J; Sulaiman R
    This study explores how the national context influences corporate social responsibility (CSR) practices among small and medium-sized enterprises (SMEs) in Vietnam’s service sector. Drawing on a multiple case study approach, our study involves 21 in-depth interviews with 17 owner-managers from 13 SMEs. On the one hand, our finding suggest that CSR convergence is primarily driven by three institutional factors: religious and spiritual beliefs, political governance, and socio-economic development. CSR divergence, on the other hand, originates from the interplay between national contextual factors and the organizational environments in which SMEs function, examined through the framework of institutional entrepreneurship. By addressing gaps in previous research—particularly the overlooked role of contextual dynamics in CSR differences among SMEs—this study enhances our understanding by demonstrating how isomorphic pressures and relational mechanisms work together. The study recommends that the government should develop national CSR guidelines and standards, improve monitoring systems, and streamline regulations and standards into a format that is comprehensible to local owner-managers.
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    Reprint of: Corporate culture and carbon emission performance
    (Elsevier Ltd on behalf of the British Accounting and Finance Association, 2025-02-12) Hasan MM; Bhuiyan MBU; Taylor G
    Using a large sample of U.S. firms from 2002 to 2020, we investigate the relationship between corporate culture and the extent of carbon emissions. We provide evidence that the quantum of carbon emissions is negatively associated with corporate cultural attributes manifested by integrity, teamwork, innovation, and respect. These results hold after controlling for potential endogeneity issues using several identification techniques. We also document that the negative culture–emissions relationship is magnified in firms with weak corporate governance and in those operating in environmentally sensitive industries. Additionally, this relationship is less salient in the presence of social capital. Finally, we demonstrate that in firms with a stronger culture, elevated carbon emissions result in a lower firm value. Our findings may be of interest to environmental regulators and management in their pursuit of firm-level carbon emission targets.
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    Corporate culture and carbon emission performance
    (Elsevier Ltd, 2024-11) Hasan MM; Bhuiyan MBU; Taylor G
    Using a large sample of U.S. firms from 2002 to 2020, we investigate the relationship between corporate culture and the extent of carbon emissions. We provide evidence that the quantum of carbon emissions is negatively associated with corporate cultural attributes manifested by integrity, teamwork, innovation, and respect. These results hold after controlling for potential endogeneity issues using several identification techniques. We also document that the negative culture–emissions relationship is magnified in firms with weak corporate governance and in those operating in environmentally sensitive industries. Additionally, this relationship is less salient in the presence of social capital. Finally, we demonstrate that in firms with a stronger culture, elevated carbon emissions result in a lower firm value. Our findings may be of interest to environmental regulators and management in their pursuit of firm-level carbon emission targets.
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    Job-hopping executives and corporate social responsibility
    (Emerald Publishing Limited, 2024-06-19) Fang J; Tian Y; Hu Y
    Purpose The purpose of this study is to examine the relationship between the corporate social responsibility (CSR) performance of job-hopping executives at their former and subsequent firms. Design/methodology/approach We conduct regression analyses using a sample of firms listed on the Shanghai and Shenzhen Stock Exchanges from 2010 to 2020 to examine whether CSR performance is similar from one firm to the next as executives switch jobs. Findings We find a positive relationship between the CSR performance of former and subsequent firms under job-hopping executives. This relationship is the strongest in the year of the job switch; it weakens in the second year and eventually disappears in the third year. In addition, we show that this relationship benefits different CSR stakeholder groups and is contingent on executive and subsequent firm attributes and job-hopping characteristics. Furthermore, we demonstrate that firms that hire a new chief executive officer from a firm with a strong track record in CSR, the new firm experiences a significant surge in CSR performance compared with firms that do not experience such a shock. Practical implications This study has implications for executive hiring decisions. Originality/value This study extends the understanding of CSR determinants through the lens of inter-organisational ties associated with job-hopping executives.