Too little of a good thing? Curvilinear effects of corporate social responsibility on corporate financial performance

Lin, Woon Leong

doi:10.1007/s11846-023-00682-5

Cited by 3 publications

(1 citation statement)

References 83 publications

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“…In the last decades, European Union (EU) legislation has been focused on the need to rethink economic systems favoring sustainable development (Caputo & Leopizzi, 2021). Several initiatives (e.g., European Green Deal, 2030 Agenda, Corporate sustainability due diligence) push companies to testify their strategies along TBL dimensions through regular reports (Lin, 2023) and to define periodic actions' programs for people, planet, and prosperity. The 2030 Agenda, signed in the September 2015 by the 193 member countries of the UN, represents one of the main strategic plan for stimulating the adoption, and the reporting, of sustainable business strategies by companies (Ligorio et al, 2022).…”

Section: Literature Reviewmentioning

confidence: 99%

A pattern‐based tool to support companies in sustainability‐oriented business strategies: grounded theory research in agribusiness

Latino,

Menegoli,

De Lorenzi

2024

Corp Soc Responsibility Env

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Sustainability is an issue that echoes in our daily lives, leading to a new post‐COVID‐19 crisis trend: sustainable business. Sustainability encompasses environmental, social, and economic aspects are reflected in corporate organizational practices and sustainable business models. Despite this, integrating sustainability into business practices presents a challenge. As indicated by the literature review, 90% of the existing sustainable business models are partially capable of covering the three dimensions of sustainability. This study proposes a pattern‐based tool to support companies in the implementation of sustainability‐oriented business strategies emerging from a grounded theory research in agribusiness. The proposed pattern‐based tool maps the current sustainable business models, the material topics, and Global Reporting Initiatives that a company can adopt to implement sustainability strategies. Sustainable business models came from literature review, material topics and GRIs were identified analyzing 107 European agribusiness companies. The proposed pattern‐based tool, can be explored through three patterns designed to implement economic, social, and environmental sustainability strategies. It was applied in a case study to better demonstrate how to use the proposed tool in the practice. Discussions and implications for academia and agribusinesses are provided.

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Section: Literature Reviewmentioning

confidence: 99%