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PurposeThe aim of this paper is to provide evidence of the relationship between the governance structure of universities and the universities' knowledge transfer (KT) performance outcomes measured in terms of university spin-off firms university spin-offs (USOs).Design/methodology/approachThe universities' board of directors has been analyzed under three profiles: the incidence of internal directors belonging to the STEM (Science, Technology, Engineering and Mathematics) faculties, the incidence of women directors and the incidence of external directors.FindingsThe findings provide evidence of a significant and positive association, for southern Italian state universities, of the presence of university STEM directors and the establishment of university spin-offs (USOs).Originality/valueThe article is original as, to the best of the authors’ knowledge, no study, except for the paper by Meoli et al. (2019), examined the governance of universities in relation to the establishment of academic spin-offs.

Introduction: The Chinese government has taken the lead in proposing a carbon trading market policy to address the negative impact of excessive carbon emissions on global climate change. Since this policy’s implementation in 2011, it has had a profound impact on economic development and the structure of the national economy. In this context, we aim to study how environmental regulation and transition risks associated with climate change affect corporate capital structure. Methods: Based on data provided by listed companies in China’s energy-intensive sector, this study uses a Difference-in-Difference (DID) model to examine the effect of the carbon trading policy on corporate capital structure. Results: According to our results, we predict that the carbon trading policy will significantly reduce the corporate debt ratio, which remains true even when an instrumental variables approach is used to account for endogeneity and after robustness tests are conducted. This study also shows that the negative effect of the carbon trading policy on corporate capital structure is mainly a product of internal capital demand and external capital supply. In addition, the reduction effect that the carbon trading policy has on the corporate debt ratio is more significant among firms with lower government subsidies and among nonstate-owned firms. Discussion: These findings imply that under the implementation of a carbon trading market policy, firms’ financial decision-making will change significantly in response to the policy-induced shocks of elevated corporate risk behaviour.

We examine how organizational structure influences strategies over which corporate leaders have significant discretion. Corporate philanthropy is a strategic activity commonly managed through a specific, differentiated organizational structure—the corporate foundation—that formalizes and constrains the influence of individual senior managers and directors on corporate strategy. Our analysis of Fortune 500 firms from 1996 to 2006 shows that characteristics of senior management and directors affect corporate philanthropic contributions. We also find that organizational structure constrains the philanthropic influence of board members, but not of senior managers, a result contrary to what existing theory would predict. We discuss how these findings advance understanding of how organizational structure and corporate leadership interact and how organizations can more effectively realize the strategic value of corporate social responsibility activities.

As the economy is advancing by leaps and bounds, the top priority has been given to managing a green-oriented enterprise due to its significance in the lasting ability and sustainability of the organization. This study investigates the relationship between corporate sustainable development and corporate social responsibility in Vietnamese small medium sized enterprises operating in agriculture, seafood, and related sectors. It also explores the potential intermediary role of environmental strategy and green innovation in this relationship. This research applied quantitative methods to check the research hypotheses by utilizing a survey to collect information. To investigate the connections between the model’s latent variables in the model, Structural Equation Modeling is adopted in this study. The outcomes reveal significant and positive relationships between corporate sustainable development and corporate social responsibility by finding out the intermediary function of environmental plans and green innovation, providing valuable insights into the existing knowledge by examining the intermediate influence of environmental strategy and green innovation between corporate social responsibility and corporate sustainable development in the emerging market. The result shows that corporate social responsibility directly affects corporate sustainable development but it is influenced through environmental strategy and biodegradable innovation. This demonstrates that corporate social responsibility has an impact and can make managers change their environmental strategies. This research provides a reference model for managers to help them have appropriate and correct environmental strategies to assist companies in growing more sustainably in the marketplace.

We examine the relationship between corporate governance and the extent of corporate social responsibility (CSR) disclosures in the annual reports of Bangladeshi companies. A legitimacy theory framework is adopted to understand the extent to which corporate governance characteristics, such as managerial ownership, public ownership, foreign ownership, board independence, CEO duality and presence of audit committee influence organisational response to various stakeholder groups. Our results suggest that although CSR disclosures generally have a negative association with managerial ownership, such relationship becomes significant and positive for export-oriented industries. We also find public ownership, foreign ownership, board independence and presence of audit committee to have positive significant impacts on CSR disclosures. However, we fail to find any significant impact of CEO duality. Thus, our results suggest that pressures exerted by external stakeholder groups and corporate governance mechanisms involving independent outsiders may allay some concerns relating to family influence on CSR disclosure practices. Overall, our study implies that corporate governance attributes play a vital role in ensuring organisational legitimacy through CSR disclosures. The findings of our study should be of interest to regulators and policy makers in countries which share similar corporate ownership and regulatory structures.

PurposeCorporate social responsibility (CSR) decoupling indicates a misalignment between how firms report CSR and what firms actually practice with respect to CSR. The purpose of this paper is to examine the relationship between CSR decoupling and financial performance and the factors affecting this relationship.Design/methodology/approachThis paper collects and combines secondary panel data from multiple sources of Chinese listed firms from 2008 to 2020 to test the direct impact of CSR decoupling on firms’ financial performance and the moderating role of customer structure and operational slack.FindingsThis paper finds that CSR decoupling is negatively associated with firms’ financial performance. These findings further suggest that the negative relationship can be suppressed by customer stability and operational slack, but amplified by customer concentration. These conclusions remain robust to alternate measures of independent and dependent variables and narrower samples.Originality/valueIn the literature, the effect of CSR on firms’ financial performance is inconclusive. This is the first study to examine the impact of CSR decoupling on firms’ financial performance and the factors affecting this relationship. This paper contributes to the CSR decoupling literature from an operations and supply chain management perspective.

Consideration of environmental, social, and governance (ESG) factors can contribute to the environmental and economic performance of organizations in terms of investment and sustainability. This article thoroughly reviews the following factors influencing decisions regarding ESG policy by businesses: economic performance, environmental sustainability, pollution and waste, corporate social responsibility, gender, and governance structure. Moreover, we review the impact of these factors considering ESG disclosure, the global pandemic, religion, governing board and size, national interest, and technological advancements. The literature reports that ESG disclosures of environmental, economic, and social sustainability performance can strengthen business sustainability and performance. Religion-based businesses demonstrated better socio-environmental performance but not governance. An independent governing board has a positive impact; however, dual-gender boards negatively impact ESG disclosure. Significant diversification potential in ESG investments was observed during the COVID-19 pandemic. Adopting an ESG policy enhances the innovation capacity, innovative activities, value creation, and financial performance of businesses. Overall, the social and environmental performance demonstrated a significantly positive relationship with business sustainability, indicating that business economy and creating value for society are mutually dependent. The literature summary presented in this review will help future research on ESG factors that influence business investments and sustainability.

The development of the sustainable economy has gradually become a consensus, and corporate social responsibility (CSR) is the key to achieving the sustainable development. However due to the implementation of CSR will increase the cost burden of enterprises, some companies are even unwilling to fulfill CSR. At this time, the government often encourages companies to fulfill CSR through subsidies, and consumers are willing to pay a higher price for CSR products. Therefore, this article focuses on the supply chain decision-making analysis problem in the sustainable supply chain. Based on consumer preference for CSR products, considering CSR and government subsidies, some relevant models are constructed to analyze decisions under different power structures and different subsidy situations, then the article compares them and finally draws relevant conclusions. The study found that the higher the consumer's preference, the higher the product sales and CSR level. In addition, government subsidies to manufacturers or consumers have the same effect. Among the three power structures, the overall benefit of supply chain is the highest in VN (Vertical Nash) power structure, so the government should play a leading role and try to narrow any possible gap of channel power.

Purpose The purpose of this paper is to report about research how Society 5.0 balances Industry 4.0, responsible economic development and resolution of social problems by advancement of corporate social responsibility (CSR) in organizations. Design/methodology/approach Drawing from organization, sustainable development and social functionalism theories, the authors designed an integral model of CSR in line with goals of a forward-looking and socially responsible society. This study includes analyzing of present governing principles, multidisciplinary and multifunctional consideration and developing of integral framework for CSR in organizations. Findings This study’s findings suggest incorporation of technology in models of CSR, a regionally grounded solving of individuals’ social problems and changing of CSR’s environmental, social and economic dimensions according to circumstances of Society 5.0. Practical implications This study has created guidance for improvement of CSR practice in organizations through its responsible operating and behavior grounded on the governing environmental and social circumstances in modern society. It also revealed new possibilities for interest-based usage of human-centered society among individuals and organizations. Originality/value The reported study proposed an integral model of CSR for solving the main social problems with usage of advanced technologies in responsible economic growth founded on circumstances of Society 5.0, previously not considered in literature.

Purpose“Technological intelligence” is the capacity to appreciate and adapt technological advancements, and “artificial intelligence” is the key to achieve persuasive operational transformations in majority of contemporary organizational set-ups. Implicitly, artificial intelligence (the philosophies of machines to think, behave and perform either same or similar to humans) has knocked the doors of business organizations as an imperative activity. Artificial intelligence, as a discipline, initiated by scientist John McCarthy and formally publicized at Dartmouth Conference in 1956, now occupies a central stage for many organizations. Implementation of artificial intelligence provides competitive edge to an organization with a definite augmentation in its social and corporate status. Mere application of a concept will not furnish real output until and unless its performance is reviewed systematically. Technological changes are dynamic and advancing at a rapid rate. Subsequently, it becomes highly crucial to understand that where have the people reached with respect to artificial intelligence research. The present article aims to review significant work by eminent researchers towards artificial intelligence in the form of top contributing universities, authors, keywords, funding sources, journals and citation statistics.Design/methodology/approachAs rightly remarked by past researchers that reviewing is learning from experience, research team has reviewed (by applying systematic literature review through bibliometric analysis) the concept of artificial intelligence in this article. A sum of 1,854 articles extracted from Scopus database for the year 2018–2019 (31st of May) with selected keywords (artificial intelligence, genetic algorithms, agent-based systems, expert systems, big data analytics and operations management) along with certain filters (subject–business, management and accounting; language-English; document–article, article in press, review articles and source-journals).FindingsResults obtained from cluster analysis focus on predominant themes for present as well as future researchers in the area of artificial intelligence. Emerged clusters include Cluster 1: Artificial Intelligence and Optimization; Cluster 2: Industrial Engineering/Research and Automation; Cluster 3: Operational Performance and Machine Learning; Cluster 4: Sustainable Supply Chains and Sustainable Development; Cluster 5: Technology Adoption and Green Supply Chain Management and Cluster 6: Internet of Things and Reverse Logistics.Originality/valueThe result of review of selected studies is in itself a unique contribution and a food for thought for operations managers and policy makers.