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This paper examines whether women’s attitudes toward environmental innovation are impacted by their individual differences in skills, expertise, experience, and technical knowledge, as well as their visibility and legitimacy on boards. Using the categorization of directors developed by Hillman et al (J Manag Stud 37(2):235–256, 2000) and a dataset including the largest non-financial Spanish-listed entities reported on the IBEX-35 between 2015 and 2019, we can confirm the influence of female business expert and support specialist directors on environmental innovation. We find that although female business expert directors seem to positively influence environmental innovation even below a critical mass, female support specialist directors are only significant and positive drivers of eco-initiation when they gain power and authority on the board. This study confirms the need to examine the connection between women directors and eco-innovation based not only on their expertise and experience but also on their position and legitimacy on the board. In this regard, our results provide evidence that female support specialists need to have a large enough representation on boards to be effective in developing green initiatives. Our results are robust to alternative measures of green innovation (i.e., environmental performance) and overcome endogeneity concerns.

This article aims at providing a framework to assess corporate social responsibility with international banks. Currently, it is mainly rating institutions like EIRIS and KLD that provide information about firms' social conduct and performance. However, this is costly information and it is not clear how the rating institutions arrive at their conclusion. We develop a framework to assess the social responsibility of internationally operating banks. We apply this framework to more than 30 institutions and find significant differences among individual banks, countries, and regions. Furthermore, it appears that social responsibility of these banks has significantly improved between 2000 and 2005.

The manufacturing organizations are threatening the earth and its wildlife because of their growing concern about environmental pollution and industrial waste. Hence, in the present study, the three potential solutions, Green Intellectual Capital, Environmental Management Accounting and Energy Efficiency, are evaluated for excelling the organizational operations towards business sustainability and attaining the Competitive Advantage. With the assistance of 'Partial Least Square-Structural Equation Modelling' on the dataset of 364 respondents from the manufacturing organizations in China, the outcome reported the positive and significant impact of all of the studied potential solutions in excelling and enhancing business sustainability and competitive advantage. Based on the findings, it is proposed that manufacturing organizations need to apportion due attention to developing the green intellectual capital, improve the level of consumption of energy and need to disclose their environmental management through proper Environmental Management Accounting.

The issue of corruption is important to politicians, citizens, and firms. Since the early 1990s, a large number of studies have sought to understand the causes and consequences of corruption employing firm-level survey data from various countries. While insightful, these analyses have largely ignored two important potential problems: nonresponse and potential false response by the firms. We argue that in politically repressive environments, firms use nonresponse and potential false response as self-protection mechanisms. Corruption is likely understated in such countries. We test our argument using the World Bank enterprise survey data of more than 44,000 firms in 72 countries for the period 2000-2005. We find that firms in countries with less press freedom are more likely to provide nonresponse and false response on the issue of corruption. Therefore ignoring these systematic biases in firms' responses could result in serious underestimation of the severity of corruption in politically repressive countries. More important, these biases are a rich and underutilized source of information on the political constraints faced by the firms. Firm managers can better evaluate levels of corruption, not only by truthful answers to corruption questions, but also by nonresponses and false responses to such questions.

We analyze ethical policies of firms in industrialized countries and try to find out whether culture is a factor that plays a significant role in explaining country differences. We look into the firm's human rights policy, its governance of bribery and corruption, and the comprehensiveness, implementation and communication of its codes of ethics. We use a dataset on ethical policies of almost 2,700 firms in 24 countries. We find that there are significant differences among ethical policies of firms headquartered in different countries. When we associate these ethical policies with Hofstede's cultural indicators, we find that individualism and uncertainty avoidance are positively associated with a firm's ethical policies, whereas masculinity and power distance are negatively related to these policies.

Finance is grease to the economy. Therefore, we assume that it may affect corporate social responsibility (CSR) and the sustainability of economic development too. This paper discusses the transmission mechanisms between finance and sustainability. We find that there is no simple one-to-one relationship between financial development and sustainable development but there are various - often indirect - linkages. It appears that most of the literature concentrates on the role of public shareholders when it comes to changing corporate policy and performance in a more sustainable direction. However, this focus neglects the potential impact of the credit channel and private equity on a firm's non-financial policies and performance. These very powerful mechanisms can govern business policies and practices. Therefore, there appears to be much more scope for finance to promote socially and environmentally desirable activities and to discourage detrimental activities than has been acknowledged in the academic literature so far.

The concept of \"employee happiness\" has received much research attention within the framework of Western values, but the equivalent concept has not been explored in the context of other cultures and religions, such as the Islamic context of Pakistan's banking sector. This study examines the concept of \"happiness\" in general and the Islamic practice of Taqwa (\"God's consciousness\")-comprising Islamic spirituality (IS) and Islamic social responsibility (ISR)-specifically. This empirical study on Pakistan's banking sector attempts to enhance our understanding of how the practice of Taqwa influences employee happiness. The study uses survey data drawn from 500 employees working in nine of Pakistan's highest credit-rated banks. Exploratory factor analysis and confirmatory factor analysis of the main constructs (i.e., IS, ISR, and happiness) are conducted and regression analysis is performed to examine the relationship between Taqwa and employee happiness. The findings suggest that Taqwa, including the practice of IS and ISR, has a positive impact on employee happiness. This study should be useful to those engaged in educational, academic, or organizational management, including anyone pursuing training and human development or policymaking initiatives.

This research was made in the faculty of Social Communication and Journalism of a Colombian private university, renowned for its high-quality standards, with the goal to identify the actual characteristics of its organizational culture and its relationship in favor of innovation. This study was made with a mixed approach and involved compiled information gathered by using two instruments: the Inventory of Organizational Culture in Education Institutions (ICOE), designed by Marcone and Martin in Psycothema, 15(2), 292–299 (2003), and the TB Test, designed by Bridges in The character of organizations: Using personality type in organization development. Davies-Black Publishers (2000), as well as semi-structured interviews done to professors and administrative staff. The gathered information was compared with both theoretical models of cultural analysis built for superior education organizations and representative researchers in the area of organizational culture for innovation, a field of study broad and consolidated nowadays but one that is not usually geared toward understanding and explaining the relationship between organizational culture and innovation in high education organizations. Our findings let us make a characterization of the organizational culture of the faculty and identify its cultural strengths and weaknesses regarding adopting and favoring innovation. Also, this empirical research adds up to an effort to make studies regarding organizational culture for innovation specifically geared toward high-education organizations.

This paper draws upon the contingency theory and generic strategy framework to examine the impact of innovative culture and the strategic alignment between this culture and cost-leadership and differentiation strategy on restaurant performance of small restaurants in Vietnam. Data were collected by sending out an online survey to 175 small restaurants in Vietnam. Partial least-squared structural equation modeling was used to examine data. The results indicate that innovative culture enhances restaurant performance. Besides, the alignment between innovative culture and differentiation strategy induces restaurant performance, while the alignment between this culture and cost-leadership strategy does not. In this regard, this study addresses the role of strategic alignment in restaurant settings and contributes to the theoretical development of the contingency theory. In addition, this study also provides some practical implications for managers of small restaurants in Vietnam.

In the last five years, the majority of U.S. states enacted benefit corporation legislation, creating a new legal form of business that embraces the \"triple-bottom line\" of people, planet, and profit. Benefit corporation status provides legal protections for directors and officers, who may now balance social and environmental impact with shareholder returns. It also creates rich opportunities for social entrepreneurs, gives investors more socially responsible options, and offers a helpful designation for consumers. I describe the history and purpose of benefit corporations, evaluate their pros and cons, and argue that safeguards against \"greenwashing\" make benefit corporations a valuable business form of social enterprise.