Corporate Environmental Responsibility Research Articles (Page 1)

Abstract As climate change intensifies globally, a significant gap has emerged between urban climate governance initiatives and corporate environmental action, presenting a critical challenge for sustainable development. While existing research has examined macro-level climate policy effects, the micro-level transmission mechanisms through which urban climate governance translates into firm-level environmental responsibility remain insufficiently understood. This study addresses this knowledge gap by conducting a quasi-natural experiment analysis of China’s Climate-Adaptive City Construction policy, employing a difference-in-differences approach with empirical data from 28,520 A-share listed company observations spanning 2013-2023. Our analysis reveals that climate governance initiatives substantially enhance corporate environmental responsibility, with treatment effects strengthening over time as firms develop adaptive capabilities. We identify three interconnected mechanisms driving this transformation: first, institutional investor shareholding and board diversity function as organizational catalysts that amplify policy effectiveness; second, green innovation serves as a key transmission pathway through which policy signals convert into tangible environmental actions; and third, policy impacts exhibit notable heterogeneity across regional climate vulnerabilities and firm characteristics. The effects are particularly pronounced in regions experiencing severe meteorological disasters and high greenhouse gas emissions, as well as in firms with advanced digital transformation capabilities or those operating in pollution-intensive industries. These findings provide crucial insights for designing more effective climate governance systems by revealing how urban-level policies can incentivize corporate environmental action through targeted organizational and contextual factors, thereby contributing to global climate mitigation efforts.

Under the background of "dual carbon" goal and the deepening of ecological environment governance, implementation of "Measures for the Management of Enterprise Environmental Information Disclosure according to Law" (2022) requires key polluters to disclose environmental information and promotes the capital market to pay attention to the environmental behavior of enterprises. This study takes the A-share heavy polluters from 2019 to 2023 as the sample, sets 412 enterprises that had been included in the key polluters before the policy as the experimental group, and matches 824 non-key polluters as the control group. Results show that after the implementation of the policy, the abnormal return rate of the experimental group is significantly higher than that of the control group (coefficient is 0.003, p<0.01), and the effect is more prominent in the enterprises with high quality of environmental information disclosure. Event study further showed that the cumulative abnormal return of the experimental group within the policy announcement window was 1.2% (p<0.05). Conclusion shows that the environmental information disclosure policy reduces information asymmetry by enhancing corporate environmental transparency, effectively improves the market evaluation of heavy polluting enterprises, verifies the capital market incentive effect of the policy, and provides empirical evidence for the synergy between environmental regulation and corporate environmental responsibility.

In recent years, the urgency of addressing environmental degradation has intensified the call for businesses to adopt more sustainable practices. While Corporate Environmental Responsibility (CER) has become an established component of Corporate Social Responsibility (CSR), there remains a lack of comprehensive understanding of how CER translates into sustainable business practices across diverse organizational contexts. This gap highlights the need to synthesize current research to clarify how CER contributes to long-term business resilience, stakeholder trust, and ecological stewardship. The aim of this study is to critically examine the relationship between CER and sustainable business practices by identifying consistent, rising, and novel themes emerging from the literature. The study employed a structured literature review approach, drawing on peer-reviewed publications indexed in Scopus. A thematic analysis was conducted to categorize findings into three levels: consistent themes, such as the enduring role of CSR and green innovation in sustainability; rising themes, including the growing focus on the link between sustainability practices and financial performance; and novel themes, notably Green Human Resource Management (Green HRM) and corporate environmental governance in China. The findings indicate that CER serves as both a strategic imperative and a driver of innovation, with consistent themes underscoring the enduring relevance of CSR in aligning business goals with sustainable development. Rising themes suggest a stronger business case for sustainability, as organizations increasingly recognize financial gains associated with environmental responsibility. Meanwhile, novel themes expand the discourse by integrating human capital and regional governance into the sustainability agenda. The study carries both theoretical and practical implications. Theoretically, it advances sustainability scholarship by integrating environmental governance, innovation, and organizational behavior perspectives. Practically, it highlights pathways for businesses to embed sustainability into core strategies, foster green corporate cultures, and align with global sustainability goals. These insights provide a foundation for future research exploring the multidimensional impacts of CER.

Social innovation is an essential strategy to address various social, economic, and environmental challenges by optimizing local potential in a sustainable manner. This article aims to describe the implementation of social innovation carried out by PT Pupuk Kujang through its Corporate Social and Environmental Responsibility (TJSL) program, which actively involves community participation. The method applied was participatory action research, consisting of needs mapping, planning, implementation, mentoring, and evaluation. Four key programs were analyzed, namely Kuwatan Sadesa, which increased coffee productivity from 1.2 tons/ha toward an optimal potential of 3 tons/ha while conserving forests; Kujang Wanita Tangguh (KUWAT), which empowered women by producing at least two products from garment waste; Asa Warga Ternak Mandiri (Asatama), which developed at least 16 sheep under a communal farming system supported by crowdfunding and the use of pineapple waste as feed; and Kujang Urban Farming (KURFA), which established one greenhouse, engaged ≥10 residents, and generated derivative food products. The results indicate that PT Pupuk Kujang’s social innovation successfully enhanced community welfare, strengthened social solidarity, and promoted environmental sustainability. These achievements highlight the potential of social innovation as a replicable model to be applied in other regions to support sustainable development.

In the context of global sustainability, the need for green transformation and corporate environmental responsibility (CER) is increasingly urgent. This study examines how green leadership builds sustainable organizational practices and serves as a cornerstone of green human resource management (GHRM). In order to integrate environmental values into HR systems, this paper specifically explores how green leadership can be integrated with recruitment, training, performance management, and employee engagement. Based on a review of recent research, green leadership has an impact on GHRM at both the macro level (alignment of institutional and strategic frameworks) and the micro level (impact on employee behavior and organizational culture). The study suggests that green leadership sets the vision and expectations, GHRM puts them into practice, and employee engagement sustains the leadership commitment. This study contributes to both practice and theory by emphasizing the broader impact of leadership in promoting sustainable human resource systems, providing companies with practical strategies for pursuing environmentally friendly goals, and deepening academic discussion on the relationship between sustainability, leadership, and human resource management.

ABSTRACT This study investigates the impact of board gender diversity on corporate engagement in the Science‐Based Targets initiative (SBTi). Drawing from stakeholder and resource dependence theories, we hypothesize that increased female representation on boards strengthens a firm's adherence to scientifically validated climate targets. Our research encompasses all capital market–oriented firms actively engaged in the SBTi from 2015 to 2023 in Europe and North America, complemented by a control group of firms with similar characteristics. We apply coarsened exact matching and instrumental variable probit models to control for potential endogeneity and ensure the robustness of our analysis. The results indicate a positive relationship between board gender diversity and SBTi engagement. This research enriches the growing body of literature on SBTi, underscoring the role of board gender diversity in enhancing corporate environmental responsibility and offering practical insights into how improved governance can advance sustainability strategies.

"Environmental penalties" are the primary policy tool for implementing environmental regulations and serve as an external force to compel companies to take key measures in order to achieve the goals of the Paris Agreement. Currently, research on environmental regulation primarily focuses on policy effect evaluation. However, the way companies respond to external pressure from environmental penalties and implement a series of control measures has not been fully explored in the academic field. Based on this, this paper uses the LDA topic model and content analysis method to systematically review the annual reports of 1,151 listed companies in China that were subjected to environmental penalties in 2024. The study conducts an in-depth identification of the internal administrative responses, control goals, and major measures of these companies after the environmental penalties were implemented. The findings reveal that after the imposition of environmental penalties, the internal administrative response of companies focuses on achieving "compliance emissions," with control goals specified down to individual "units," and the main measures remain centered on "fine-tuned monitoring." In the future, companies under close monitoring by environmental authorities should adopt more innovative and effective measures that balance efficient production with the fulfillment of environmental responsibilities.

This study aims to measure the level of community satisfaction with the Corporate Social and Environmental Responsibility (TJSL) program of PLN IP UBP Jeranjang entitled “SENTRAL: National People’s Weaving Economy Center of Lombok.” The research employs an exploratory survey method using a Likert scale questionnaire (1–4), referring to the Permen PAN RB No. 14 of 2017 concerning Guidelines for Community Satisfaction Surveys on Public Service Delivery. The exploratory survey was chosen to capture respondents’ perspectives on aspects of program planning, human resources/officers/facilitators, implementation, and evaluation. The result of the Community Satisfaction Index (IKM) for the SENTRAL program was 3.22, or a converted IKM value of 80.38, categorized as grade B (Good). The highest scores, in order, were achieved in planning (3.40), evaluation (3.30), implementation (3.10), and human resources (3.06). These findings provide recommendations for PLN IP UBP Jeranjang to further improve the quality of its TJSL program to better meet community expectations. This research is also expected to offer insights for future studies on community satisfaction with TJSL programs.

Pagar Dewa Village faces the threat of forest and land fires (karhutla) due to prolonged droughts, while the government's capacity for disaster management remains limited in terms of access and resources. PT Perusahaan Gas Negara Tbk established Tani Siaga through its Corporate Social and Environmental Responsibility (TJSL) program to enhance community-based disaster preparedness and mitigation. This study employs a qualitative method with a case study approach on the Tani Siaga group in Pagar Dewa Village. Data collection was conducted through observation, interviews, and document analysis. The findings indicate that PGN Pagardewa Station's community-based disaster management implementation includes disaster risk analysis using the REA method, program planning, training and education, provision of infrastructure and facilities, awareness campaigns, monitoring and evaluation, and an exit strategy. This program has successfully improved community preparedness for karhutla, strengthened coordination with the village government and PGN, and encouraged active participation in disaster prevention. Furthermore, support for productive enterprises among Tani Siaga members has contributed to the program's sustainability and the economic empowerment of the community.

The rise of common institutional ownership has a profound impact on corporate environmental policies, and the business environment in which the enterprises operate can significantly affect the decisions of institutional investors. This study evaluates the effect of common institutional ownership on corporate environmental responsibility disclosure (CERD) practices in Chinese manufacturing firms from the performance feedback perspective. Utilizing a sample period spanning from 2008 to 2021, the study indicates several key findings. Firstly, the presence of common institutional ownership is demonstrated to enhance the level of CERD in these firms, especially soft information on environmental responsibility. Secondly, this positive effect is amplified when positive performance expectation gaps exist. Mechanism tests reveal that under the dual pressures of common institutional investor exit threats and a negative expected performance gap, firms tend to lower their level of CERD. Conversely, synergistic effects effectively promote this disclosure. Furthermore, analysis of the impact pathway demonstrates that under such conditions, common institutional ownership exerts pressure to reduce both monetary and non-monetary private benefits accruing to management, thereby leading to optimized CERD. In addition, heterogeneity analysis indicates a more significant effect of common institutional ownership on CERD enhancement in private enterprises compared to their state-owned counterparts, particularly when positive performance expectation gaps are present.

In the context of increasing technogenic pressure on the environment, the issue of sustainable natural resource management in Russia’s northern regions is becoming particularly urgent. This is especially evident in the Sakha Republic (Yakutia), where harsh climatic conditions, permafrost, and intensive industrial development create unique risks. The purpose of this study was to identify the key challenges that man-made disasters pose to environmental management in Yakutia, with a focus on social, ecological, and administrative aspects. The materials included academic publications on technogenic accidents, statistical data, regulatory documents, and real-life case studies such as the accident at the Mir mine and a fuel spill in Amga District. The methodological framework involved comparative and situational analysis, interpretation of expert assessments, and synthesis of theoretical approaches. The results showed that man-made disasters destabilize not only the ecological but also the social resilience of the region, particularly through increasing unemployment among rotational workers and the degradation of permafrost. Institutional and legal shortcomings in disaster prevention and response were identified. The study proposes the implementation of digital monitoring systems, corporate environmental responsibility mechanisms, and the adaptation of federal standards to northern specificities. The practical significance of the study lies in its applicability for policymakers and companies seeking to reduce accident risks and enhance regional sustainability. Future research should focus on developing adaptive models for managing technogenic risks under permafrost conditions.

Aim: This study examined the relationship between environmental disclosure practices and the financial performance of manufacturing companies listed on the Nigerian Exchange Group. The objective was to determine whether specific environmental initiatives, such as waste management, resource conservation, energy conservation, emission reduction, and pollution control, significantly impacted financial outcomes. The study aimed to contribute to the ongoing discourse on corporate environmental responsibility and its economic implications. Methods: The study adopted a quantitative research approach, utilizing secondarypanel data from 15 listed manufacturing companies over a defined period. Environmental disclosure practices were measured across five components: waste management practices, resource conservation, energy conservation, emission reduction, and pollution control. The Levin–Lin–Chu unit root test was used to confirm the stationarity of the data series. A Pearson correlation matrix was applied to explore interrelationships among the variables. The study employed panel data regression analysis with a random effects model (confirmed by the Breusch–Pagan Lagrange multiplier test), grounded in signaling theory as the theoretical framework to estimate the effects of environmental practices on financial performance. Results: The results indicated that energy conservation, emission reduction, and pollution control practices significantly enhanced financial performance. Resource conservation showed a positive but less substantial impact. Conversely, waste management practices were negatively associated with financial outcomes, suggesting potential inefficiencies or cost implications. Conclusions: The study concluded that manufacturing firms should prioritize energy conservation, emission reduction, and pollution control within their environmental strategies to improve long-term financial performance and investor perception. A strategic review of waste management practices was also recommended.

Low-carbon development is an important area that must be focused on in order to cope with climate change. Based on the institutional theory, this paper uses a sample of Chinese A-share listed firms from 2008 to 2021 and constructs a difference-in-differences model to examine the impact of low-carbon city pilot policy on corporate environmental and social responsibility information disclosure. The results show that the implementation of low-carbon city pilot policy in a region where companies are located significantly promotes corporate environmental and social responsibility information disclosure, and the degree of digital transformation of enterprises in the pilot region has a moderating effect on it. The mechanism analysis reveals that the policy promotes the corporate environmental and social responsibility information disclosure primarily by enhancing the environmental performance and increasing media attention, and heterogeneity analysis shows that when the enterprise has green investors or belongs to an industry with low carbon emissions, the policy has a more significant impact. Additionally, the study finds that the low-carbon city pilot policy has a positive impact on the quality of corporate environmental information disclosure. In terms of the goals of Carbon Peaking and Carbon Neutrality, this study provides new evidence on how low-carbon city pilot policy influences corporate environmental and social responsibility, offering valuable insights for advancing the country’s low-carbon development agenda.

Does climate risk perception drive the realization of corporate environmental responsibility?

ABSTRACT Examining the impact of government environmental attention (GEA) on greenwashing is crucial for advancing corporate environmental responsibility and promoting sustainable development. Using a sample of A-share listed firms from 2010 to 2021, this study investigates how GEA affects corporate greenwashing behavior and explores the underlying mechanisms and heterogeneity of this relationship. Empirical results show that heightened GEA significantly curbs greenwashing among Chinese-listed firms. This effect is robust to instrumental variables, Heckman two-stage models, propensity score matching, and other sensitivity tests. Mechanism analyses suggest GEA operates through increased negative media coverage, improved environmental disclosures, stronger green innovation, and greater executive environmental awareness. The effect is more pronounced in state-owned firms, non-high-tech firms, environmentally sensitive industries, and firms with advanced production capacity. These findings offer implications for designing collaborative governance, incentive-based frameworks, and supervisory environmental policies.

ABSTRACTIn the field of employees' pro‐environmental behaviors, studies integrating the common influences of organizational and individual factors are limited. To fill this gap, this study selects perceived corporate environmental responsibility and biospheric values to explore their impact on employees' pro‐environmental behaviors. This study constructs a psychological formation mechanism of employees' pro‐environmental behaviors by introducing beliefs and norms into the theoretical framework. Environmental transformational leadership is selected as the primary external source of information for employees to explore the role of environmental role models. Through the questionnaire, this study demonstrates that perceived corporate environmental responsibility and biospheric values positively influence employees' pro‐environmental behaviors, where environmental beliefs and personal environmental norms play chain intermediary roles. Environmental transformational leadership positively moderates the impact of perceived corporate environmental responsibility and biospheric values on employees' pro‐environmental behaviors. This study can help managers gain a clearer understanding of how to motivate employees to engage in pro‐environmental behaviors and create an organizational atmosphere based on employees' characteristics.

Purpose Drawing on role theory and the behavioral perspective of strategic management, this study explores the potential for means–ends decoupling in the implementation of corporate environmental responsibility (CER) and green human resource management (GHRM) practices, which could lead to unethical pro-organizational behavior (UPB) among managers. Design/methodology/approach Data were collected from 244 managers in the Chinese oil industry using questionnaire surveys distributed at three time points. The hypothesized relationships were tested using the PROCESS macro in SPSS. Findings This study uncovers an intriguing dynamic between managers’ CER experiences and their GHRM implementation. When managers have a strong sense of CER, it is often aligned with robust GHRM practices within their organizations. However, the research also highlights a potential downside: when managers perceive a high level of green accountability, it can create pressure that leads to UPB, regardless of the otherwise positive intentions within GHRM. Practical implications This study provides practical guidance for organizations with the aim of fostering environmentally responsible HRM practices while mitigating the risk of unethical managerial behavior. Originality/value The growing imperative regarding environmental responsibility has prompted organizations to integrate green practices into their HRM strategies. However, few studies have investigated the strategic alignment and potential negative consequences of GHRM practices. This study highlights the complexity of managing environmental responsibilities and illustrates the potential unintended consequences of CER that could lead to unethical behavior within the organization.

This paper investigates the effect of corporate environmental responsibility (CER) on firm value, employing data from Chinese A-share listed firms over the period from 2009 to 2022. The findings reveal a significant U-shaped nonlinear relationship between CER and firm value, with results robust across a series of robustness tests. Mediation analysis indicate that CER enhances firm value by alleviating financing constraints and reducing firm costs, while the mediation effect of human capital is not significant. Furthermore, the effect is more pronounced for firms in eastern and central China, non-state-owned enterprises, and those in non-high-pollution industries.

With growing public concern over environmental issues, organizations are facing increasing pressure to demonstrate a genuine and measurable commitment to environmental sustainability. In this context, understanding how corporate environmental responsibility (CER) shapes employee engagement (EE) is essential. This understanding helps align organizational behavior with both internal goals and broader societal expectations. Although the impact of corporate social responsibility (CSR) on EE has been widely studied, the specific role of CER—a key subdimension of CSR—remains underexplored. To address this gap, we developed a moderated mediation model grounded in social exchange theory, social identity theory, and signaling theory. This model aims to reveal how CER influences EE and through which mechanisms. Based on survey data from 418 employees in large Chinese manufacturing firms, our results show that perceived CER significantly enhances EE. This effect occurs primarily through the strengthening of organizational pride. Furthermore, online media coverage reinforces the relationship between perceived CER and organizational pride. It also amplifies the indirect impact of perceived CER on EE via this pride. These findings contribute to the corporate sustainability literature by showing how credible and visible environmental actions can enhance employee alignment and engagement. Practical implications are discussed for organizations seeking to connect managerial priorities with society’s call for transparent and authentic environmental initiatives.

This research develops an integrated Sustainability Balanced Scorecard (SBSC) model for managing social and environmental aspects in Indonesia’s coal mining sector, focusing on PT Asmin Bara Bronang in Central Kalimantan. Despite adhering to national and international standards, the company faces challenges in gaining recognition from the local Dayak Ngaju community, whose indigenous wisdom, rooted in the Tumbang Anoi Agreement, influences their perceptions. This research aims to develop an integrated model for managing social and environmental aspects within Indonesia's coal mining sector using the Sustainability Balanced Scorecard (SBSC) approach. The research focuses on PT Asmin Bara Bronang, a major mining company in Central Kalimantan that has implemented corporate social and environmental responsibility initiatives based on both national and international standards. However, the effectiveness of these initiatives remains challenged by limited recognition from the local Dayak Ngaju community, who adhere to indigenous wisdom embodied in the Tumbang Anoi Agreement. The proposed SBSC model integrates the four classical BSC perspectives (financial, customer, internal processes, learning and growth) with social and environmental indicators drawn from ISO 26000, SDGs, PROPER, and locally grounded cultural norms. Findings reveal that the model effectively aligns sustainability strategies with community expectations, reduces social conflict, and strengthens operational and financial performance. This research offers valuable contributions to the sustainability practices of extractive industries in Indonesia and supports policy formulation grounded in indigenous values.