Which country characteristics support corporate social performance?

Alonso‐Martínez, Daniel; Marchi, Valentina De; Maria, Eleonora Di

doi:10.1002/sd.2018

Cited by 31 publications

(40 citation statements)

References 88 publications

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“…On the other hand, there are other types of articles whose focus is not B Corps, but which take the group of B Corps as the reference population. This is the case of Alonso-Martinez et al [64], who focus on analyzing what drives companies to obtain higher performance in sustainability. It is also the case of Zebryte and Jorquera [65], whose objective is to address the question of how social entrepreneurs achieve their business model based on the desired impact.…”

Section: What Are the Main Issues That Have Been Investigated?mentioning

confidence: 99%

“…Within the empirical articles, two types of articles stand out depending on their methodology for data collection: those that conduct surveys [56,[58][59][60][61]63,65,[77][78][79] and those that use secondary databases as a source of information [22,25,46,49,50,52,53,62,64,66,76,80,81], among which B Lab particularly stands out. In some cases, they use data from both sources, that is, they conduct surveys, but also use information from secondary databases [54,55,57,[82][83][84][85][86].…”

Section: What Types Of Studies Have Been Carried Out: Theoretical Of mentioning

confidence: 99%

“…Regarding the analysis methodology, it was observed that the two most common ones are content analysis [46,56,[59][60][61]82,83] and regressions [22,[49][50][51][52][53][54]62,64,66,84,[86][87][88]. In addition, there are two articles based on case studies [57,65]; in another article, the Delphi method is applied [77], and in another one, process monitoring is used (processtracking) [78].…”

Section: What Types Of Studies Have Been Carried Out: Theoretical Of mentioning

confidence: 99%

“…Most of the articles are based on the United States [22,[49][50][51][52]54,66,73,84,86], Europe [62,64,83] and Australia [55,[59][60][61]. However, there are also studies that use combined samples from several countries, such as the United States and Canada [80], or the United States and Europe [25].…”

Section: Which Countries Are the Empirical Studies Carried Out Based mentioning

confidence: 99%

“…In those cases in which explicit reference is made to the sector under study, an interdisciplinary sample is perceived with companies from different sectors [57,59,64,83,85]. The only article that focuses on a single sector, tourism, is that of Zebryte and Jorquera [65].…”

Section: Which Countries Are the Empirical Studies Carried Out Based mentioning

confidence: 99%

See 4 more Smart Citations

The B Corp Movement: A Systematic Literature Review

2021

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This work develops a systematic literature review on the B Corp movement. Fifty articles were identified in the Web of Science and Scopus databases until 2020. Results show that it is an incipient field with great potential. There are two topics repeatedly addressed in the analyzed publications: the motivations of companies to be certified, and the economic and social effects that occur after certification. Sustainability is currently the reference journal in the field, since it has published a total of five articles. Finally, several lines of future work are proposed, such as the contribution of B Corp companies to the SDGs; the development of case studies on the certification process itself; and the development of methods for measuring social impact.

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Section: What Are the Main Issues That Have Been Investigated?mentioning

confidence: 99%

Section: What Types Of Studies Have Been Carried Out: Theoretical Of mentioning

confidence: 99%

Section: What Types Of Studies Have Been Carried Out: Theoretical Of mentioning

confidence: 99%

Section: Which Countries Are the Empirical Studies Carried Out Based mentioning

confidence: 99%

Section: Which Countries Are the Empirical Studies Carried Out Based mentioning

confidence: 99%

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The B Corp Movement: A Systematic Literature Review

2021

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Sustainability practices and firm performance: The moderating role of firm‐, industry‐, and country‐level factors

Siregar,

Mita,

Amarullah

et al. 2024

Bus Strat Dev

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The purpose of this study is to examine the effect of sustainability practices on firm performance and the moderating role of firm, industry, and country‐level factors on that association. The samples of our study are listed firms in ASEAN 5 (Indonesia, Singapore, Malaysia, Thailand, and the Philippines), with total observations are 1069 from the years 2004–2019. We use regression analysis to test our hypotheses. We find that sustainability performance has a significant positive association with firm performance, which supports our prediction. By engaging in socially responsible activities, companies can gain trust and loyalty from customers and other stakeholders, maintain their competitive advantage, and thus higher financial performance. However, there are no significant differences in the financial performance between firms that issue stand‐alone sustainability reports and those that do not. We cannot find any significant moderating role of the firm, industry‐, and country‐level factors on the association between sustainability practices and firm performance. We have not found any extant studies that have examined firm‐, industry‐, and country‐level factors simultaneously on the association between sustainability practices and firm performance. Our study also contributes to a better understanding of the impact of sustainability practices on firm performance in ASEAN, where sustainability practices are expected to be in greater demand than in mature markets due to the higher social and environmental concerns in such regions.

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Disentangling economic crisis effects from environmental regulation effects: Implications for sustainable development

et al. 2021

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With climate change becoming more severe, policy makers must impose environmental regulations that will lead firms to adopt sustainable corporate models. According to the Porter hypothesis, environmental regulation can favour the implementation of business strategies that improve economic and environmental performances. In this study, we examine how one such form of regulation, the European Union Emission Trading Scheme (EU ETS), impacts firm performance, and we subsequently widen the examination beyond the regulation to evaluate an economic crisis which could potentially confound regulation effects. We estimate a panel model with time-and firm-fixed effects for different subsamples that disentangle the effect of the EU ETS policy from the 2008 economic crisis. The results indicate that the EU ETS policy in its third phase can activate the Porter hypothesis and is effective in fuelling the implementation of sustainable corporate models by firms. However, we also find that the economic crisis neutralises the effects of the regulation on firm performance, precluding the triggering of the Porter hypothesis in severely affected firms.

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Which country characteristics support corporate social performance?

Cited by 31 publications

References 88 publications

The B Corp Movement: A Systematic Literature Review

The B Corp Movement: A Systematic Literature Review

Sustainability practices and firm performance: The moderating role of firm‐, industry‐, and country‐level factors

Disentangling economic crisis effects from environmental regulation effects: Implications for sustainable development

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