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Corporate Social Responsibility

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01.12.2020 | Original Article | Ausgabe 1/2020 Open Access

CSR commitments, perceptions of hypocrisy, and recovery

This paper examines perceived hypocrisy when a failure is aligned with prior social performance. It is hypothesized that commitment to a CSR domain creates greater performance expectations thus exacerbating the effects when an aligned failure …

Dustin Smith, Eric Rhiney


Can free-shipping hurt online retailers?

In this paper, we investigate optimal pricing strategies for an online grocery retailer that derives its profits from delivery fees and grocery sales. We base our theoretical framework on the well-established work of Schmalensee (Bell Journal of …

Ricard Gil, Evsen Korkmaz, Ozge Sahin

30.03.2020 | Original Paper

How Nationalistic Appeals Affect Foreign Luxury Brand Reputation: A Study of Ambivalent Effects

Drawing from cognitive learning theories we hypothesize that exposure to nationalistic appeals that suggest consumers should shun foreign brands for moral reasons increases the general belief in consumers that buying foreign brands is morally …

Boris Bartikowski, Fernando Fastoso, Heribert Gierl

29.03.2020 | Original Paper

The role of Corporate Social Responsibility in Organisational Identity Communication, Co-Creation and Orientation

Corporate social responsibility (CSR) research has mainly focused on understanding the antecedents and outcomes of CSR adoption. Yet, little is known about the organisational process of ‘CSR engagement’ and how this would affect organisational …

Mohamed Karim Sorour, Mark Boadu, Teerooven Soobaroyen

27.03.2020 | Originalbeitrag / Original article

The sustainable use of wood as a regional resource—an ecological assessment of common and new processing technologies for wood poles

Wood poles, whose load carrying capacity has been used in power and communication networks and street lighting, have a high relevance as carbon storage due to their long-term utilization and their global application. To increase the climate …

Nadine May, Edeltraud Günther, Peer Haller

27.03.2020 | Research Article

Assessing the Role of Host Country Human Rights Protection on Multinational Enterprises’ Choice of Investment Strategy

Although international business studies have examined the role of non-market factors in multinational enterprises’ (MNEs) foreign ownership, there is a limited focus on the role of host country human rights records on MNEs’ ownership decisions.

Rekha Rao-Nicholson, Liudmyla Svystunova


Credibility-enhancing mechanisms, other than external assurance, in integrated reporting

The purpose of this study is to identify which creditability-enhancing mechanisms other than external assurance are applied and reported on in integrated reporting. Owing to scant research on the assurance of integrated reports, this study adopted …

Genevé Richard, Elza Odendaal

25.03.2020 | Original Research Open Access

Sustainable luxury: current status and perspectives for future research

Over the past decades, the luxury sector has been constantly growing; consequently, luxury products have attracted the interest of many scholars. Nevertheless, only recently research has been started to investigate possible relations between …

Jennifer Kunz, Stephanie May, Holger J. Schmidt

20.03.2020 | Research Article

Transparency and market discipline: evidence from the Russian interbank market

This article investigates the role of bank voluntary disclosure, as a source of information about risk, in the interbank market. Using data on the 179 largest Russian banks over the period of 2004–2013 we test whether the ability to attract …

François Guillemin, Maria Semenova

20.03.2020 | Original Paper

CSR Actions, Brand Value, and Willingness to Pay a Premium Price for Luxury Brands: Does Long-Term Orientation Matter?

Sustainable luxury is a strategic issue for managers and for society, yet it remains poorly understood. This research seeks to clarify how corporate social responsibility (CSR) actions directly and indirectly (through brand value dimensions) …

Mbaye Fall Diallo, Norchène Ben Dahmane Mouelhi, Mahesh Gadekar, Marie Schill

19.03.2020 | Original Paper

Two Wrongs Make a ‘Right’? Exploring the Ethical Calculus of Earnings Management Before Large Labor Dismissals

This paper examines whether firms strategically legitimize large labor dismissals (LLDs) by performing ex-ante downward earnings management. We further assess whether the effect is larger under stakeholder pressure and whether these practices …

Ionela Andreicovici, Nava Cohen, Silvia Ferramosca, Alessandro Ghio

19.03.2020 | Original Paper

Stakeholder Perceptions of Risk in Mandatory Corporate Responsibility Disclosure

The extraction of natural resources is a controversial business practice that has profound ethical and economic risk implications for both firms involved in extractive activities and society at large. In response to these implications, the …

Lisa Baudot, Zhongwei Huang, Dana Wallace

18.03.2020 | Original Paper Open Access

Religion and CSR: a systematic literature review

Around the turn of the millennium, a growing body of literature emerged that focuses on the relationship between religion and corporate social responsibility (CSR). Although the connection between religion and CSR seems obvious at first, the …

Dominik van Aaken, Florian Buchner

18.03.2020 | Original Paper

Price? Quality? Or Sustainability? Segmenting by Disposition Toward Self-other Tradeoffs Predicts Consumers’ Sustainable Decision-Making

Current research suggests consumers trade off price, quality, and sustainability attributes when making choices. Prior studies have typically focused on product attribute dyads, rather than multiattribute decision-making in the sustainability …

Spencer M. Ross, George R. Milne

16.03.2020 | Original Paper

Responding to Diffused Stakeholders on Social Media: Connective Power and Firm Reactions to CSR-Related Twitter Messages

Social media offers a platform for diffused stakeholders to interact with firms—alternatively praising, questioning, and chastising businesses for their CSR performance and seeking to engage in two-way dialogue. In 2014, 163,402 public messages …

Gregory D. Saxton, Charlotte Ren, Chao Guo


Understanding and Managing Responsible Innovation

As a relational concept, responsible innovation can be made more tangible by asking innovation of what and responsibility of whom for what? Arranging the scattered field of responsible innovation comprehensively, starting from an anthropological …

Hans Bennink

13.03.2020 | Original Paper

Examining the effects of negative performance feedback: the roles of sadness, feedback self-efficacy, and grit

We investigate the effects of performance feedback on a subsequent performance task and the mediating role of sadness. Drawing on the appraisal tendency framework, we expect that negative performance feedback increases sadness, which then spills …

Daphna Motro, Debra R. Comer, Janet A. Lenaghan


An examination of labor unions and firm’s tax ethical behavior in the USA

Prior research finds that firms with strong business ethics are less likely to be tax aggressive. Labor union is one of the key stakeholders influencing firm’s tax aggressive behavior, whereas the bargaining process between labor union and firms …

Hong Weng (Lawrence) Lei, Chansog (Francis) Kim, Raymond M. K. Wong

02.03.2020 | Original Paper Open Access

Cybervetting job applicants on social media: the new normal?

With the introduction of new information communication technologies, employers are increasingly engaging in social media screening, also known as cybervetting, as part of their hiring process. Our research, using an online survey with 482 …

Jenna Jacobson, Anatoliy Gruzd


Opportunity-related behaviors in international entrepreneurship research: a multilevel analysis of antecedents, processes, and outcomes

The opportunity has become a central concept in International Entrepreneurship (IE) literature, and there is now a critical mass of literature focused on entrepreneurial behaviors of pursuing opportunities across national borders. However …

Alexander Tabares, Yanto Chandra, Claudia Alvarez, Manuela Escobar-Sierra

27.02.2020 | Original Paper

Determinants of Electronic Word-of-Mouth on Social Networking Sites About Negative News on CSR

Social network sites are a new communication channel to convey CSR information. They are interactive channels that let users participate, spread content and generate positive and negative electronic word-of-mouth about companies (eWOM) that can …

Maria del Mar García-de los Salmones, Angel Herrero, Patricia Martínez

25.02.2020 | Original Paper Open Access

The early bird catches the worm: an empirical analysis of imprinting in social entrepreneurship

Understanding the antecedents of social entrepreneurship is critical for unleashing the potential of social entrepreneurship and thus for tackling social problems. While research has provided valuable insights into imprinting of the conventional …

Petra Dickel, Monika Sienknecht, Jacob Hörisch

25.02.2020 | Original Paper

The Effect of Consumer Perceptions of the Ethics of Retailers on Purchase Behavior and Word-of-Mouth: The Moderating Role of Ethical Beliefs

This paper explores how consumers perceive retailer ethics. Based on a review of the marketing and consumer research literature, we conceptualize consumer perceptions of the ethics of retailers (CPER) as a multidimensional construct and propose …

Millissa F. Y. Cheung, W. M. To

24.02.2020 | Original Paper

Corporate Social Responsibility Disclosures and Investor Judgments in Difficult Times: The Role of Ethical Culture and Assurance

We conduct an experiment with 459 nonprofessional investors to examine whether they evaluate companies differently based on management’s stated purpose for undertaking corporate social responsibility (CSR) activities in the presence versus absence …

Andrew C. Stuart, Jean C. Bedard, Cynthia E. Clark


Pricing strategy and system performance in a cloud-based manufacturing system built on blockchain technology

Blockchain technology has been enjoying rapid development in numerous areas where trust, safety, and global payments are deemed important. In this research, we introduce a framework that integrates blockchain technology with the emerging concept …

Xiaobao Zhu, Jing Shi, Fengjie Xie, Rouqi Song

22.02.2020 | Original Paper

Towards the Development of an Empirical Model for Islamic Corporate Social Responsibility: Evidence from the Middle East

Academic research suggests that variances in contextual dynamics, and more specifically religion, may lead to disparate perceptions and practices of corporate social responsibility (CSR). Driven by the increased geopolitical and economic …

Petya Koleva

20.02.2020 | Article | Ausgabe 1/2020 Open Access

Risk Transfer for Populations in Precarious Urban Environments

This study explores risk transfer options that precarious and marginal urban communities could use to protect themselves from future damages and losses generated by socio-natural hazards and disasters at the individual and community levels. The …

Juan Pablo Sarmiento, Ana María Torres-Muñoz

19.02.2020 | Regular Article

Religion and corporate tax compliance: evidence from Chinese Taoism and Buddhism

This paper examines the impact of religion (i.e. Buddhism and Taoism on the whole) on corporate tax compliance in China. Using a sample of 13,743 firm-year observations from the Chinese stock market for the period of 2008–2016, we find that firms …

Jinghua Wang, Jiankun Lu

18.02.2020 | Research Article

Chain of Blame: A Multi-country Study of Consumer Reactions Towards Supplier Hypocrisy in Global Supply Chains

Recent research identified firms’ hypocritical behavior as a major threat to their reputation among consumers. This paper expands the dyadic relationship to a triadic relationship, integrating the hypocritical behavior of suppliers in global …

Nils Christian Hoffmann, Juelin Yin, Stefan Hoffmann


Corporate social performance aspiration and its effects

In recent years, amid various social and environmental problems, companies have been urged to engage more extensively in corporate social responsibility activities, particularly in stakeholder-oriented countries. Previous studies have made …

Yuehua Xu, Guangtao Zeng

17.02.2020 | Original Paper

The intellectual structure of organizational legitimacy research: a co-citation analysis in business journals

As a result of growing interest in the relationship between organizational legitimacy and survival, the flow of publications in the field makes it difficult to maintain a birds-eye view of the multiple lines of research. The purpose of this study …

Francisco Díez-Martín, Alicia Blanco-González, Camilo Prado-Román

14.02.2020 | Original Paper Open Access

Work–Family Practices and Complexity of Their Usage: A Discourse Analysis Towards Socially Responsible Human Resource Management

The question of work–family practices commonly arises in both theory and daily practice as a matter of responsibility in today’s organisations. More information is needed about them for socially responsible human resource management (SR-HRM). In …

Suvi Heikkinen, Anna-Maija Lämsä, Charlotta Niemistö

11.02.2020 | Original Paper

Material Sustainability Information and Stock Price Informativeness

As part of the Securities and Exchange Commission’s revision of Regulation S–K, which lays out reporting requirements for publicly-listed companies, many investors proposed the mandatory disclosure of sustainability information in the form of …

Jody Grewal, Clarissa Hauptmann, George Serafeim

08.02.2020 | Regular Article

Does privatization matter for corporate social responsibility? Evidence from China

This paper examines the link between privatization of state ownership and corporate social responsibility performance. Using a sample of Chinese listed companies between 2010 and 2015, we find evidence that privatization is negatively associated …

Farman Ullah Khan, Junrui Zhang, Nanyan Dong, Muhammad Usman, Sajid Ullah, Shahid Ali

06.02.2020 | Original Paper

Coercive Pressures and Anti-corruption Reporting: The Case of ASEAN Countries

This paper aims to investigate the extent of anti-corruption reporting by ASEAN companies and examine whether coercive factors influence the level of disclosure. The authors adopt indicators from the Global Reporting Initiative version 4.0 to …

Tiyas Kurnia Sari, Fitra Roman Cahaya, Corina Joseph

06.02.2020 | Original Paper

Translating Corporate Social Responsibility into Action: A Social Learning Perspective

Interest in the microfoundations of corporate social responsibility (CSR) has grown over the past decade. In this study, we draw on social learning theory to examine the effects of prosocial leaders on followers’ motivation to engage in CSR …

Amanuel G. Tekleab, Paul M. Reagan, Boram Do, Ariel Levi, Cary Lichtman

05.02.2020 | Original Paper

Women on Boards of Directors: A Meta-Analytic Examination of the Roles of Organizational Leadership and National Context for Gender Equality

Growing evidence suggests that gender diversity on boards of directors is important for corporate governance and overall organizational effectiveness. Yet, progress in increasing female board representation has been slow. Prior studies have …

Cynthia Saldanha Halliday, Samantha C. Paustian-Underdahl, Stav Fainshmidt


The great divides in social entrepreneurship and where they lead us

While social entrepreneurship (SE) as a field of study has progressed some distance over the past four decades, it is plagued by many unanswered, yet fundamental, questions. The SE literature is filled with an abundance of disputes, controversies …

Michael H. Morris, Susana C. Santos, Donald F. Kuratko


Impact of lifestyle oriented-motivation and corporate social responsibility on multiadventure sports firms´ performance

The number of sports firms has grown in recent years, along with the emergence in this sector of so-called lifestyle entrepreneurs. However, although some research has been done to analyse and understand this type of entrepreneur in the sports …

María Huertas González-Serrano, Josep Crespo Hervás, Irena Valantine, Manuel Alonso Dos-Santos, Ferran Calabuig Moreno

31.01.2020 | Original Paper Open Access

How Do Companies Respond to Environmental, Social and Governance (ESG) ratings? Evidence from Italy

While a growing number of firms are being evaluated on environment, social and governance (ESG) criteria by sustainability rating agencies (SRAs), comparatively little is known about companies’ responses. Drawing on semi-structured interviews with …

Ester Clementino, Richard Perkins

30.01.2020 | Original Paper Open Access

When the Law Distinguishes Between the Enterprise and the Corporation: The Case of the New French Law on Corporate Purpose

A recent French reform has revised the legal definition of the corporation. In essence, the law stipulates that the corporation must be run with due regard to the social and environmental impacts of its activity. It also introduces the notion of …

Blanche Segrestin, Armand Hatchuel, Kevin Levillain


Firm participation in voluntary regulatory initiatives: The Accord, Alliance, and US garment importers from Bangladesh

Most research on private governance examines the design and negotiation of particular initiatives or their operation and effectiveness once established, with relatively little work on why firms join in the first place. We contribute to this …

John S. Ahlquist, Layna Mosley

27.01.2020 | Original Paper

Punishment by Securities Regulators, Corporate Social Responsibility and the Cost of Debt

This study examines whether penalties issued to Chinese listed companies by securities regulators for violations of corporate law affect the cost of debt, and the moderating role of corporate social responsibility (CSR) fulfillment on this …

Guangming Gong, Xin Huang, Sirui Wu, Haowen Tian, Wanjin Li

27.01.2020 | Original Paper

Beyond Warm Glow: The Risk-Mitigating Effect of Corporate Social Responsibility (CSR)

Corporate social responsibility (CSR) positively impacts relationships between firms and customers. Previous research construes this as an outcome of customers’ warm glow that results from supporting firms’ benevolence. The current research …

Abhi Bhattacharya, Valerie Good, Hanieh Sardashti, John Peloza

23.01.2020 | Original Paper Open Access

How Pro-social Framing Affects the Success of Crowdfunding Projects: The Role of Emphasis and Information Crowdedness

Crowdfunding is regarded a financing mechanism that could improve the funding opportunities of businesses with a pro-social orientation. Indeed, it is assumed that on digital platforms, citizens are inclined to provide more support to projects …

Daniela Defazio, Chiara Franzoni, Cristina Rossi-Lamastra

23.01.2020 | Original Paper

How Should Responsible Investors Behave? Keynes’s Distinction Between Entrepreneurship and Speculation Revisited

This paper deals with Keynes’s distinction between entrepreneurship and speculation, regarding business people in general and especially investors’ behaviour. Based on Keynes’s thoughts about financial markets, it analyses how different …

Christian Hecker

20.01.2020 | Original Paper

Advertising Primed: How Professional Identity Affects Moral Reasoning

Moral reasoning among media professionals varies. Historically, advertising professionals score lower on the Defining Issues Test (DIT) than their media colleagues in journalism and public relations. However, the extent to which professional …

Erin Schauster, Patrick Ferrucci, Edson Tandoc, Tara Walker

20.01.2020 | Original Paper

Mood and Ethical Decision Making: Positive Affect and Corporate Philanthropy

This study examines the influence of mood (‘affect’) on corporate philanthropic giving. Drawing on group emotions theory and affect-infused decision theory, we advance the argument that firms allocate greater resources to philanthropy when …

Leon Zolotoy, Don O’Sullivan, Myeong-Gu Seo, Madhu Veeraraghavan

18.01.2020 | Original Research Open Access

Exploring patterns of corporate social responsibility using a complementary K-means clustering criterion

Companies’ objectives extend beyond mere profitability, to what is generally known as Corporate Social Responsibility (CSR). Empirical research effort of CSR is typically concentrated on a limited number of aspects. We focus on the whole set of …

Zina Taran, Boris Mirkin

18.01.2020 | Original Article

Consumer skepticism towards cause related marketing: exploring the consumer tendency to question from emerging market perspective

There has been an increase in number of skeptical consumers who do not trust the actions of the marketers. Cause related marketing (CRM) is primarily being used by companies to position themselves on a social platform to develop a positive image …

Sujo Thomas, Sonal Kureshi

13.01.2020 | Original Paper

The Consumers’ Emotional Dog Learns to Persuade Its Rational Tail: Toward a Social Intuitionist Framework of Ethical Consumption

Literature on consumers’ ethical decision making is rooted in a rationalist perspective that emphasizes the role of moral reasoning. However, the view of ethical consumption as a thorough rational and conscious process fails to capture important …

Lamberto Zollo

10.01.2020 | Original Paper | Ausgabe 4/2020

A Humanistic Narrative for Responsible Management Learning: An Ontological Perspective

Why has responsible management been so difficult and why is the chorus of stakeholders demanding such responsibility getting louder? We argue that management learning has been framed within the narrative of economism. As such, we argue that …

Michael Pirson

09.01.2020 | Original Article Open Access

Charity flea markets – an amalgamation of product philanthropy and volunteering

This paper offers one of the first efforts at exploring the role of charity flea markets as a fundraising practice used by nonprofits to mobilize various resources like individual and corporate in-kind giving and volunteering in an unique event …

Sandra Stötzer, René C. Andeßner, Sarah Scheichl

07.01.2020 | Original Article | Ausgabe 1/2020

Social innovation and social entrepreneurship: discovering origins, exploring current and future trends

Nonprofit sector integrates an important part of the economy, which serves as a critical factor for social change. Social innovation and social entrepreneurship are of paramount importance for the nonprofit sector aiming to solve social needs. The …

Luís Farinha, João Renato Sebastião, Carlos Sampaio, João Lopes

06.01.2020 | Original Paper

Doing Good While Behaving Badly: Checkout Charity Process Mechanisms

Companies are increasingly using cause-related marketing campaigns to engage consumers during the purchase process and highlight their own corporate social responsibility initiatives. One growing trend among retailers is the use of charity …

Michael Giebelhausen, Benjamin Lawrence, HaeEun Helen Chun


A look at the social entrepreneur: the effects of resilience and power distance personality traits on consumers’ perceptions of corporate social sustainability

This research investigates how two personality traits common to entrepreneurs permeate their businesses and help successfully position their businesses in consumers’ minds as sustainable. The proposed model suggests that entrepreneurs’ personality …

Franklin Velasco Vizcaíno, Juan J. Cardenas, Marcelo Cardenas

02.01.2020 | Original Paper

Denaturalizing the Environment: Dissensus and the Possibility of Radically Democratizing Discourses of Environmental Sustainability

The aim of this article is to introduce the concept of dissensus as an important perspective for making current organizational discourses of environmental sustainability more radically democratic. It presents the Anthropocene as a force for social …

Charles Barthold, Peter Bloom

24.12.2019 | Original Paper Open Access

Envisioning a Democratic Culture of Difference: Feminist Ethics and the Politics of Dissent in Social Movements

Using two contemporary cases of the global #MeToo movement and UK-based collective Sisters Uncut, this paper argues that a more in-depth and critical concern with gendered difference is necessary for understanding radical democratic ethics, one …

Sheena J. Vachhani

23.12.2019 | Original Paper

Single-objective versus multi-objective theories of the firm: using a constitutional perspective to resolve an old debate

Our article contributes to the recurring debate on whether and how firms in competitive markets should pursue objectives other than purely financial ones. Two competing approaches dominate this debate: one favors profit maximization as a single …

Ingo Pies, Philipp Schreck, Karl Homann

23.12.2019 | Original Paper

Dealing with Ethical Dilemmas: A Look at Financial Reporting by Firms Facing Product Harm Crises

A product harm crisis (PHC) undermines a firm’s reputation as well as its managers’ career outlook. To shake off the stigmatization resulting from the PHC and regain a firm’s legitimacy among stakeholders, managers usually face an ethical dilemma …

Shafu Zhang, Like Jiang, Michel Magnan, Lixin Nancy Su

23.12.2019 | Original Paper Open Access

Dissent in Consensusland: An Agonistic Problematization of Multi-stakeholder Governance

Multi-stakeholder initiatives involve actors from several spheres of society (market, civil society and state) in collaborative arrangements to reach objectives typically related to sustainable development. In political CSR literature, these …

Martin Fougère, Nikodemus Solitander


Is it possible to escape? Local protectionism and outward foreign direct investment by Chinese privately-owned enterprises

This study explores the impact of local protectionism on outward foreign direct investment (OFDI) and how firms respond to local protectionism in a transition economy. We find that local protectionism exerts a negative effect on the OFDI decisions …

Huiying Luo, Xiaohui Liu, Aiqi Wu, Xiaotong Zhong


Better late than never? Corporate social responsibility engagement after product-harm crises

This study investigates whether corporate philanthropy is used as a countermeasure after product-harm crises in China, as a prime example of an emerging/transitional economy. From the lens of legitimacy theory, we argue that corporations may …

Zhihui Sun, Dejun Wu, Min Zhang

20.12.2019 | Original Paper

Corporate Social Responsibility and Financial Fraud: The Moderating Effects of Governance and Religiosity

This study investigates how managers in firms that have committed fraud strategically use socially responsible activities in coordination with their fraudulent financial reporting practices. Using propensity score matching to select control firms …

Xing Li, Jeong-Bon Kim, Haibin Wu, Yangxin Yu

19.12.2019 | Original Paper

Spirituality and Corporate Philanthropy in Indian Family Firms: An Exploratory Study

Family firm philanthropy (FFP) is the donation of resources to support societal betterment in ways meaningful for the controlling family. Family business literature suggests that socioemotional goals of achieving family prominence, harmony, and …

Navneet Bhatnagar, Pramodita Sharma, Kavil Ramachandran

18.12.2019 | Original Paper

Addressing Governance Gaps in Global Value Chains: Introducing a Systematic Typology

Multinational enterprises (MNEs) dominate the governance of global value chains (GVCs), such that according to the concept of political corporate social responsibility (PCSR), they are responsible to address governance gaps throughout the chains …

Stephanie Schrage, Dirk Ulrich Gilbert

18.12.2019 | Original Paper

How Religion Shapes Family Business Ethical Behaviors: An Institutional Logics Perspective

Based on case studies of religious Muslim and Christian family firms operating in a religiously diverse country, we explain the multiplicity of family, business, religion, and community logics in the family firm. In particular, we give attention …

Ramzi Fathallah, Yusuf Sidani, Sandra Khalil

17.12.2019 | Original Paper

B Corp Certification and Its Impact on Organizations Over Time

This study explores the impact of B Corp certification and its associated impact assessment on four case studies of small and medium-sized Brazilian companies certified as B Corps. The results reveal that although all companies had achieved high …

Malu Villela, Sergio Bulgacov, Glenn Morgan

17.12.2019 | Original Paper

Articulating Values Through Identity Work: Advancing Family Business Ethics Research

Family values are argued to enable ethical family business conduct. However, how these arise, evolve, and how family leaders articulate them is less understood. Using an ‘identity work’ approach, this paper finds that the values underpinning …

Marleen Dieleman, Juliette Koning

16.12.2019 | Original Paper | Ausgabe 4/2020

What on Earth Should Managers Learn About Corporate Sustainability? A Threshold Concept Approach

The Earth is facing pressing societal grand challenges that require urgent managerial action. Responsible management learning (RML) has emerged as a discipline to prepare managers to act as responsible leaders that can effectively address such …

Ivan Montiel, Peter Jack Gallo, Raquel Antolin-Lopez


Inescapable Frameworks: Ethics of Care, Ethics of Rights and the Responsible Research and Innovation Model

Notwithstanding the EU endorsement, so far Responsible Research and Innovation (RRI) is discussed as regards its definition, its features and its conceptual core: innovation and responsibility. This conceptual indeterminacy is a source of …

Daniele Ruggiu

13.12.2019 | Original Paper

Islamic Family Business: The Constitutive Role of Religion in Business

Religion has significantly influenced societies throughout history and across the globe. Family firms—particularly those operating in strongly religious regions—are more likely to be subject to the influence of religion. However, little is known …

Mustafa Kavas, Paula Jarzabkowski, Amit Nigam

12.12.2019 | BUILDING COMPONENTS AND BUILDINGS | Ausgabe 3/2020

Selection of building thermal insulation materials using robust optimization

Building energy consumption plays a significant role in global energy demands. Kaynakli ( 2012 ) identified that building energy consumption accounts for approximately 40% of global energy consumption, and the percentage can be as high as 70% for …

Menghua Sun, William B. Haskell, Tsan Sheng Ng, Alvin W. L. Ee, Harn Wei Kua

10.12.2019 | Original Paper

Does It Pay to Invest in Japanese Women? Evidence from the MSCI Japan Empowering Women Index

In Japan, income, authority, and prestige are unequally distributed between men and women, even if they share the same occupational level. These inequalities are perceived as an ethical issue because they go against the principle of equal …

Jonathan Peillex, Sabri Boubaker, Breeda Comyns

07.12.2019 | Original Paper | Ausgabe 2/2020 Open Access

An investigation into UK government policy and legislation to renewable energy and greenhouse gas reduction commitments

With the carbon crises growing in damaging capability, there is the necessity to turn to greener energies and cleaner ways of generating and using power (Ellabban et al. 2014 ). The carbon footprint is a measure of the exclusive total amount of …

Blaid Raybould, Wai M. Cheung, Chris Connor, Ross Butcher


Institutions and frugal innovation: The case of Jugaad

Multinationals from emerging markets are embracing frugal innovation. While resource constraints and business opportunities targeting the underserved have been identified as core reasons for the same, we heed to researchers calls for a …

Subramaniam Ananthram, Christopher Chan


Application of Improved AHP-BP Neural Network in CSR Performance Evaluation Model

The evaluation of corporate social responsibility (CSR) performance may enhance companies’ willingness to undertake social responsibilities, so it is very important to improve the quality of CSR performance evaluation. Based on the three factors …

Wenqin Li, Guanghua Xu, Qiuhang Xing, Minghan Lyu


Decisions of firm risk and the role of organizational identity

Due to risk aversion, nonprofit firms are believed to have a lower propensity to innovate than for-profits. In turn, social enterprises have arisen as a popular alternative to nonprofits under the expectation that their for-profit practices will …

Alexandra Graddy-Reed

03.12.2019 | SOCIETAL LCA

An integrated social life cycle assessment of freight transport systems

The transport operations, specifically road freight, although they are necessary for the socio-economic development of nations, integrating the economies and generating direct and indirect employment in sectors related to their activities …

Jose Luis Osorio-Tejada, Eva Llera-Sastresa, Sabina Scarpellini, Ahmad Hariza Hashim

01.12.2019 | Original Article | Ausgabe 1/2019 Open Access

Multinational companies: can they foster well-being in the eyes of the poor? Results from an empirical case study

Corporate Social Responsibility (CSR) is supposed to benefit corporations but as well to foster the well-being of individuals, communities and society. However, there is still a lack of reliable evaluation results of CSR’s effectiveness and …

Harald Strotmann, Jürgen Volkert, Melinda Schmidt

01.12.2019 | Case Study | Ausgabe 1/2019 Open Access

Assessing and managing sustainability in international perspective: corporate sustainability across cultures – towards a strategic framework implementation approach

Martin Gerner

01.12.2019 | Original Article | Ausgabe 1/2019 Open Access

Acting as a benefit corporation and a B Corp to responsibly pursue private and public benefits. The case of Paradisi Srl (Italy)

Benefit Corporations and B Corps represent alternative models of enterprise that bridge the for-profit and not-for-profit model (hybrid organizations). Italy is the first country outside the US to pass Benefit Corporation legislation and introduce …

Mara Del Baldo

01.12.2019 | Original Article | Ausgabe 1/2019 Open Access

Purpose-driven leadership for sustainable business: From the Perspective of Taoism

In recent years, the topic of “purpose” has been actively studied and discussed by the academic scholars and business practitioners. The purpose revolution has significantly changed the way companies are doing business today. There is a growing …

Liangrong Zu

01.12.2019 | Strategie | Ausgabe 12/2019

Nachhaltigkeit nachweisbar machen

Einflussreiche Asset Manager treiben Politik und Regulierer an, endlich verbindliche Reporting-Standards für nachhaltige Investments zu schaffen. Denn Kundenvermögen muss in auch in Zeiten von Klimawandel und CO 2 -Bepreisung zukunftssicher …

Anita Kluck

01.12.2019 | Theoretical article | Ausgabe 1/2019 Open Access

Managing the innovation legitimacy of the sharing economy

Sharing economy has become widespread globally as an innovative service business model. However, some of sharing economy’s socially irresponsible practices have led critics to challenge their legitimacy. Drawing upon legitimacy theory, this …

Jiyoung Hwang

01.12.2019 | Research | Ausgabe 1/2019 Open Access

CEO characteristics and firm performance: focus on origin, education and ownership

This study examines the impact of the chief executive officer’s (CEO) ownership, education and origin on firm performance. The study uses balanced panel data for 6 years from 2011 to 2016 to run ordinary least square regression. Three variables …

Sani Saidu

01.12.2019 | Hintergrund & Wissen | Ausgabe 6/2019

Jonglieren mit PESO-Bällen

Agiles Management von Kommunikation vermittelt auch der Unternehmensführung eigene Stärken und nutzt sie gezielt für gestellte Aufgaben. Doch wie gelingt nachhaltige Wirkung?

Porf. Steffen Hillebrecht, Ellen Braun


An Innovative Indicator System and Group Decision Framework for Assessing Sustainable Development Enterprises

Empirical research suggests that companies pursuing sustainable development have higher credit ratings and lower equity costs. However, a review of the literature shows that no consensus has been reached regarding sustainable development …

Xiang Deng, Xiang Cheng, Jing Gu, Zeshui Xu


How CEO narcissism affects corporate social responsibility choice?

This study aims to explore how CEO narcissism affects firms’ CSR choice given that the relationship between chief executive officer (CEO) narcissism and corporate social responsibility (CSR) has yielded inconclusive results. On the basis of upper …

Jing Chen, Zhe Zhang, Ming Jia

28.11.2019 | Original Research

A Data Envelopment Analysis-Based Methodology Adopting Assurance Region Approach for Measuring Corporate Social Performance

Many research papers calculate corporate social performance (CSP) with the net score method, i.e., by subtracting the number of concerns from the number of strengths. Although widely adopted, this method implies, perhaps mistakenly, that each …

Tai-Hsi Wu, Hsiang-Lin Chih, Mei-Chen Lin, Yi Hua Wu

28.11.2019 | Original Paper

Are Politically Endorsed Firms More Socially Responsible? Selective Engagement in Corporate Social Responsibility

The state plays a major role in corporate social responsibility (CSR) in emerging and transitional economies and often influences firms through political connection, and hence knowing how firms respond to the state’s CSR initiatives can inform …

Xiaowei Rose Luo, Danqing Wang

27.11.2019 | Original Article

Cause-related marketing in online environment: the role of brand-cause fit, perceived value, and trust

This article explores how cause-related marketing influences consumer response in an online environment, by analyzing the relationships between consumers’ perceptions of Cause-related Marketing (CrM) and their behavioral intentions toward an …

Susana Costa e Silva, Paulo Duarte, Joana César Machado, Carla Martins

26.11.2019 | Ausgabe 3-4/2019

Value instantiation: how to overcome the value conflict in promoting luxury brands with CSR initiatives

When luxury brands (exuding self-enhancement values) incorporate CSR (eliciting self-transcendence values) in their brand platform, they are blending opposing values into their marketing strategies, often resulting in negative responses from …

Ji Kyung Park, Carlos J. Torelli, Alokparna (Sonia) Basu Monga, Deborah Roedder John

25.11.2019 | Original Paper | Ausgabe 4/2020

Varieties of Responsible Management Learning: A Review, Typology and Research Agenda

Over the past two decades an increasing number of research papers have signalled growing interest in more responsible, sustainable and ethical modes of management education. This systematic literature review of peer-reviewed publications on, and …

John G. Cullen

19.11.2019 | Original Paper

The Role of Ethical Standards in the Relationship Between Religious Social Norms and M&A Announcement Returns

Prior studies suggest that firms headquartered in areas with strong religious social norms have higher ethical standards. In this study, we examine whether the ethical standards associated with local religious norms influence the M&A announcement …

Leon Zolotoy, Don O’Sullivan, Keke Song

19.11.2019 | Original Paper Open Access

Higher Ethical Objective (Maqasid al-Shari’ah) Augmented Framework for Islamic Banks: Assessing Ethical Performance and Exploring Its Determinants

This study utilises higher objectives postulated in Islamic moral economy or the maqasid al-Shari’ah theoretical framework’s novel approach in evaluating the ethical, social, environmental and financial performance of Islamic banks. Maqasid …

Arman Mergaliyev, Mehmet Asutay, Alija Avdukic, Yusuf Karbhari

18.11.2019 | Original Paper | Ausgabe 4/2020 Open Access

Strategic Responses to Grand Challenges: Why and How Corporations Build Community Resilience

We explore why and how corporations seek to build community resilience as a strategic response to grand challenges. Based on a comparative case study analysis of four corporations strategically building community resilience in five place-based …

Ralph Hamann, Lulamile Makaula, Gina Ziervogel, Clifford Shearing, Alan Zhang

16.11.2019 | ORIGINAL ARTICLE | Ausgabe 11/2019

A review on remanufacturing assembly management and technology

Remanufacturing has been regarded as a key technology for the sustainable development of the world economy. However, the quality of remanufactured products is difficult to meet the needs of customers, which has become a bottleneck restricting the …

Conghu Liu, Qinghua Zhu, Fangfang Wei, Weizhen Rao, JunJun Liu, Jing Hu, Wei Cai

16.11.2019 | Original Paper | Ausgabe 4/2020

Benevolence and Negative Deviant Behavior in Africa: The Moderating Role of Centralization

The growing interest in Africa as well as concerns about negative deviant behaviors and ethnic structures necessitates examination of the effect of ethnic expectations on behavior of employees. In this study we leverage insight from ethnos oblige …

David B. Zoogah, Richard Bawulenbeug Zoogah

14.11.2019 | Original Paper

The moderating effect of innovation on the gender and performance relationship in the outset of the gender revolution

The presence of women on boards of directors has become a social and economic demand. The relation between their presence on the board of directors and improved firm performance has already been studied. This paper aims to shed light on this topic …

Laura Cabeza-García, Esther B. Del Brío, Carlos Rueda

14.11.2019 | Original Paper | Ausgabe 4/2020 Open Access

Afrocentric Attitudinal Reciprocity and Social Expectations of Employees: The Role of Employee-Centred CSR in Africa

In view of the limited consideration for Afrocentric perspectives in organisational ethics literature, we examine Employee-Centred Corporate Social Responsibility (EC-CSR) from the perspective of Afrocentric employees’ social expectations. We …

Oluseyi Aju, Eshani Beddewela

14.11.2019 | Original Paper

Exploring the Curvature of the Relationship Between HRM–CSR and Corporate Financial Performance

This article contributes to the general literature on the relationship between corporate social performance and corporate financial performance, as well as to the emerging HRM–CSR literature, by exploring the curvature of the relationship between …

Olivier Meier, Philippe Naccache, Guillaume Schier

12.11.2019 | Original Research Open Access

Influence of different stakeholders on first-tier suppliers’ sustainable supplier selection: insights from a multiple case study in the automotive first-tier industry

Public and academic attention towards sustainably managing companies and corresponding supply chains has been gaining significant momentum in recent years. While extensive literature is available on corporate sustainability and the original …

Sabrina Lechler, Angelo Canzaniello, Anton Wetzstein, Evi Hartmann

12.11.2019 | Original Paper | Ausgabe 4/2020 Open Access

Corporate Political Strategies in Weak Institutional Environments: A Break from Conventions

There is a lack of research about the political strategies used by firms in emerging countries, mainly because the literature often assumes that Western-oriented corporate political activity (CPA) has universal application. Drawing on …

Tahiru Azaaviele Liedong, Daniel Aghanya, Tazeeb Rajwani


Innovation and entrepreneurship in a context of poverty: a multilevel approach

The issue of poverty is generating growing interest in entrepreneurship research. Entrepreneurship is seen as a way to alleviate poverty, particularly in developing countries. Developed countries also face problems of poverty and consider …

Walid A. Nakara, Karim Messeghem, Andry Ramaroson

09.11.2019 | Special Issue Paper Open Access

Investigating spatial concentration of sustainable restaurants: It is all about good food!

This research addresses the role of sustainable demand and psychological and cultural factors in the spatial concentration of sustainable SMEs. We analyze the spatial concentration of sustainable SMEs in the restaurant sector in the Netherlands.

Margo P. M. Enthoven, Aleid E. Brouwer

08.11.2019 | Original Empirical Research

The impact of value-related crises on price and product-performance elasticities

Previous research on the impact of corporate crises on customers’ elasticity has largely focused on performance-related crises (e.g., product recalls) and found an increasing price elasticity under these conditions. We investigate whether this …

Raoul V. Kübler, Michael Langmaack, Sönke Albers, Wayne D. Hoyer

08.11.2019 | Original Research | Sonderheft 1/2019

Manufacturing and Supply Chain Flexibility: Building an Integrative Conceptual Model Through Systematic Literature Review and Bibliometric Analysis

The purpose of this study is twofold: first, to establish the current themes on the topic of manufacturing and supply chain flexibility (MSCF), assess their level of maturity in relation to each other, identify the emerging ones and reflect on how …

Marta Pérez-Pérez, Canan Kocabasoglu-Hillmer, Ana María Serrano-Bedia, María Concepción López-Fernández

07.11.2019 | Empirical article | Ausgabe 1/2020

Impact of organizational culture and capabilities on employee commitment to ethical behavior in the healthcare sector

This study empirically examines the effects of the organization’s culture and capabilities on employee commitment to ethical behavior in the healthcare sector. The proposed research model and associated hypotheses were tested using structural …

DonHee Lee

07.11.2019 | Original Paper Open Access

Proto-CSR Before the Industrial Revolution: Institutional Experimentation by Medieval Miners’ Guilds

In this paper, we argue that antecedents of modern corporate social responsibility (CSR) prior to the Industrial Revolution can be referred to as “proto-CSR” to describe a practice that influenced modern CSR, but which is different from its modern …

Stefan Hielscher, Bryan W. Husted

06.11.2019 | Original Research

Co-opted directors, gender diversity, and crash risk: evidence from China

This study examines how the composition of the board of directors at Chinese firms affects crash risk. The results indicate that co-opted directors (i.e., directors appointed after the CEO assumed office) have a positive and significant effect on …

Erin H. Kao, Ho-Chuan Huang, Hung-Gay Fung, Xiaojian Liu

06.11.2019 | Original Paper Open Access

Politicising Government Engagement with Corporate Social Responsibility: “CSR” as an Empty Signifier

Governments are widely viewed by academics and practitioners (and society more generally) as the key societal actors who are capable of compelling businesses to practice corporate social responsibility (CSR). Arguably, such government involvement …

Anna Zueva, Jenny Fairbrass

05.11.2019 | Ausgabe 2/2019

Consumers’ ethical orientation and pro-firm behavioral response to CSR

This study identifies the roles of consumers’ ethical orientations and CSR (perceived corporate social responsibility) motives and the dynamics of these two variables on the subsequent consumers’ attitudinal and behavioral responses to …

KyuJin Shim, Soojin Kim

04.11.2019 | Original Paper

Remembering to Forget: The Historic Irresponsibility of U.S. Big Tobacco

Society increasingly demands corporations to be accountable for their past misbehaviours. Some corporations engage in forgetting work with the aim of avoiding responsibility for their wrongdoings. We argue that whenever social actors have their …

Diego M. Coraiola, Robbin Derry

02.11.2019 | Original Paper Open Access

The Information Role of Earnings Conference Call Tone: Evidence from Stock Price Crash Risk

This paper investigates whether and how the disclosure tone of earnings conference calls predicts future stock price crash risk. Using US public firms’ conference call transcripts from 2010 to 2015, we find that firms with less optimistic tone of …

Xi Fu, Xiaoxi Wu, Zhifang Zhang

01.11.2019 | Original Research

Analysis of the Dimensions of Corporate Social Responsibility: Study Applied to Co-operativism in Ecuador

Corporate social responsibility (CSR) involves activities carried out by businesses based on the principles of transparency, ethical, moral and environmental values. Despite the growing interest in this area of study, there is no universally …

Francisco González Santa Cruz, Iliana Loor Alcívar, Nelly Moreira Mero, Amalia Hidalgo-Fernández

01.11.2019 | Original Paper Open Access

Corporate Social Responsibility as Obligated Internalisation of Social Costs

We propose that corporations should be subject to a legal obligation to identify and internalise their social costs or negative externalities. Our proposal reframes corporate social responsibility (CSR) as obligated internalisation of social …

Andrew Johnston, Kenneth Amaeshi, Emmanuel Adegbite, Onyeka Osuji

31.10.2019 | Ausgabe 2/2019

“Business for Peace” (B4P): can this new global governance paradigm of the United Nations Global Compact bring some peace and stability to the Korean peninsula?

North Korea (Democratic People’s Republic of Korea or DPRK) is under strict UN economic sanctions because it violated UN policy in its development of nuclear weapons and long range missiles as well as for its militant rhetoric. South Korea …

Oliver F. Williams, Stephen Yong-Seung Park

30.10.2019 | Ausgabe 1/2020

A lot of different flowers make a bouquet: The effect of gender composition on technology-based entrepreneurial student teams

In this study we explore the role of compositional variables such as the proportion of women in teams and aspects of team dynamics such as communication frequency, multiplexity and the formation of subgroups, on the performance of technology-based …

Xaver Neumeyer, Susana C. Santos

30.10.2019 | Original Paper

A mathematical model for the role of third party funding in reputation building of academic institutions

Previous research on third party funding for academic institutions has demonstrated that it entails positive and negative outcomes. This manuscript deals with this idea from a reputational perspective, using the options theory as the framework for …

Juan Pineiro-Chousa, Marcos Vizcaíno-González

30.10.2019 | Original Paper

Women and Multiple Board Memberships: Social Capital and Institutional Pressure

We show unintended consequences of quota regulations to get women on boards. Board members may have different characteristics, and even among women, there are variations. We assume that the characteristics of the board members have an influence on …

Alessandra Rigolini, Morten Huse

29.10.2019 | Ausgabe 2/2019

CSR in India: a journey from compassion to commitment

Social responsibility of business is not new to India. With regard to CSR, the country depicts one of the richest traditions of the world. Involvement of business people in the community as well as in social development has a glorious history in …

Jayadev Satapathy, Tattwamasi Paltasingh

29.10.2019 | Original Paper | Ausgabe 8-9/2019

Does the market reward digitalization efforts? Evidence from securities analysts’ investment recommendations

The size and pace of the digital transformation make investments in digitalization for firms of all sizes and in all industries inevitable. Besides the potential tremendous advantages arising from the application and consideration of newly …

Verena Hossnofsky, Sebastian Junge

29.10.2019 | Original Paper Open Access

The Role of Ethical Perceptions in Consumers’ Participation and Value Co-creation on Sharing Economy Platforms

Consumers’ participation on sharing economy platforms is crucial for the success of the products, services, and companies on those platforms. The participation of consumers enables companies to not only exist, but also to create value for …

Waqar Nadeem, Mari Juntunen, Nick Hajli, Mina Tajvidi

26.10.2019 | SOCIETAL LCA | Ausgabe 2/2020

A critical view on social performance assessment at company level: social life cycle analysis of an algae case

Microalgae have recently gained growing interest as a resource for energy production, pharmaceuticals, and nutrition (Khan et al. 2018 ) due to their high photosynthesis ability, rapid growth, significant biomass yield, and useful lipid extractions …

Parisa Rafiaani, Tom Kuppens, Gwenny Thomassen, Miet Van Dael, Hossein Azadi, Philippe Lebailly, Steven Van Passel

25.10.2019 | Originalbeitrag | Ausgabe 1-2/2019 Open Access

Gibt es einen wissenschaftlichen Konsens zur Wirtschaftlichkeit nachhaltiger Immobilien?

Es besteht ein klarer wissenschaftlicher und gesellschaftlicher Konsens über die Schlüsselrolle, die Gebäuden und der gebauten Umwelt bei der Reduzierung von Treibhausgasemissionen und Ressourcenverbrauch zukommt. Unklar ist jedoch, inwieweit …

Franz Fuerst, Ben Dalton

25.10.2019 | Original Paper

Using Versus Excusing: The Hudson’s Bay Company’s Long-Term Engagement with Its (Problematic) Past

Increased scrutiny of corporate legitimacy has sparked an interest in “historic corporate social responsibility”, or the mechanism through which firms take responsibility for past misdeeds. Extant theory on historic CSR implicitly treats corporate …

Wim Van Lent, Andrew D. Smith

23.10.2019 | Original Paper

Corporate non-financial disclosure, firm value, risk, and agency costs: evidence from Italian listed companies

This study examines the relationship between corporate non-financial disclosure ratings, the Italian Legislative Decrees 231/2001 and 254/2016, and three outcomes of Italian listed firms: performance, risk and agency cost. Based on …

Fabrizio Rossi, Maretno Agus Harjoto

22.10.2019 | Original Paper Open Access

The Inclusiveness and Emptiness of Gong Qi: A Non-Anglophone Perspective on Ethics from a Sino-Japanese Corporation

This article introduces a non-Anglophone concept of gong qi (communal vessel, 公器) as a metaphor for ‘corporation’. It contributes an endogenous perspective from a Sino-Japanese organizational context that enriches mainstream business ethics …

Wenjin Dai, Jonathan Gosling, Annie Pye

22.10.2019 | Original Paper

Greasing Dirty Machines: Evidence of Pollution-Driven Bribery in China

Environmental pollution has become a serious challenge in emerging markets. Using a unique survey of privately owned enterprises in China, this paper investigates how polluting firms respond to institutional pressures. We find that polluting firms …

Yanlei Zhang

21.10.2019 | Original Article | Ausgabe 2-4/2019

Structured review using TCCM and bibliometric analysis of international cause-related marketing, social marketing, and innovation of the firm

Cause-related marketing and social marketing has gained prominence since 1998; however, the field has been divergent and fragmented. Therefore, this paper aims to conduct a comprehensive review of literature on international cause-related …

Shiwangi Singh, Sanjay Dhir

19.10.2019 | Original Research

CEO tenure and audit pricing

We examine the relationship between CEO tenure and audit fees. After controlling for client and auditor attributes in the analyses, we find that audit fees are higher in the initial 3 years of CEOs’ service, suggesting that CEOs in their early …

Santanu Mitra, Hakjoon Song, Sang Mook Lee, Shin Hyoung Kwon

19.10.2019 | Original Article | Ausgabe 2-4/2019

The post-Brexit donor: segmenting the UK charitable marketplace using political attitudes and national identity

Prior attempts to segment charitable donors have utilized a range of demographic, psychographic and behavioral factors. However, such work has not factored in an individual’s level of national identity or their attitudes to political issues, which …

Andrew Robson, David Hart

19.10.2019 | Original Paper

How Would Confucian Virtue Ethics for Business Differ from Aristotelian Virtue Ethics?

Confucianism is potentially relevant to business ethics and business practice in many ways. Although some scholars have seen Confucian thought as applicable to corporate social responsibility (Wang and Juslin in Journal of Business Ethics …

Daryl Koehn

09.10.2019 | Research Paper Open Access

Happiness and Consumption in Mauritius: An Exploratory Study of Socio-Economic Dimensions, Basic Needs, Luxuries and Personality Traits

Mainstream economics perceive an individual as highly individualistic, presuming that he/she consumes goods in the most efficient way to optimize his/her level of happiness. This study attempts to explore the nexus between socio-economic …

Vishal Chandr Jaunky, Jamiil Jeetoo, Shreya Rampersad

04.10.2019 | Construction Management | Ausgabe 11/2019

Analyzing the Key Drivers of Contractors’ Temporary Competitive Advantage in the Competition of International High-speed Rail Projects

After temporary competitive advantage (TCA) being proposed, this concept has received a lot of attention from academia and industry. For international HSR contractors, how to form their TCA and win out over the competition for new projects is …

Qianwen Zhou, Xiaopeng Deng, Ruoyu Jin, Tengyuan Chang

01.10.2019 | Unternehmenssteuerung | Ausgabe 7/2019

Non-Profit-Organisationen wertorientiert steuern

Häufig konzentrieren sich Non-Profit-Organisationen ausschließlich auf ihren Daseinszweck. Da dieser nicht gewinngetrieben ist, gerät die finanzielle Perspektive schnell aus dem Fokus. Das Beispiel des Blutspendedienstes des Roten Kreuzes zeigt …

Florian Bliefert

28.09.2019 | Original Paper

Consumer Reactions to Tax Avoidance: Evidence from the United States and Germany

This research investigates the impact of corporate tax strategies (i.e., tax avoidance and non-avoidance) on consumers’ corporate social responsibility (CSR) perceptions, willingness to pay (WTP), and attitude toward the firm in two laboratory …

Inga Hardeck, J. William Harden, David R. Upton

28.09.2019 | Original Paper Open Access

Human Resource Disclosures in UK Corporate Annual Reports: To What Extent Do These Reflect Organisational Priorities Towards Labour?

Our study analyses the nature, quality and extent of human resource disclosures (HRDs) of UK Financial Times Stock Exchange (FTSE) 100 firms by relying on a novel disclosure index measuring the depth and breadth of disclosures. Contextually, we …

K. Vithana, T. Soobaroyen, C. G. Ntim

27.09.2019 | Empirical article | Ausgabe 1/2020

Examining the influence of brand-based value congruity: do the values of the International Olympic Committee really matter?

This paper argues that international sport organizations may be able to use value congruity in order to assess the effect of their current corporate social responsibility strategy and develop better relationships with their consumers. Six studies …

Nicolas G. A. Lorgnier, Nicolas Chanavat, Che-Jen Su, Shawn M. O’Rourke

26.09.2019 | Original Paper

The Business of Virtue: Evidence from Socially Responsible Investing in Financial Markets

Using the mainstreaming of socially responsible investing (SRI) as our empirical context, we show that as the divestment movement in the late twentieth century got institutionalized by being incorporated as a business strategy into more mainstream …

Saheli Nath

20.09.2019 | Original Paper

Emancipatory Ethical Social Media Campaigns: Fostering Relationship Harmony and Peace

While emancipatory ethical social media campaigns play an imperative role for fostering relationship and facilitating peace, limited research has examined the motivational response from peace-promoting viral videos. This research scrutinizes the …

Arsalan Mujahid Ghouri, Pervaiz Akhtar, Maya Vachkova, Muhammad Shahbaz, Aviral Kumar Tiwari, Dayananda Palihawadana

16.09.2019 | Original Paper

How and When Does Socially Responsible HRM Affect Employees’ Organizational Citizenship Behaviors Toward the Environment?

Based on the person-organization fit theory, this research aims to investigate how socially responsible HRM (SRHRM) positively affects employees’ organizational citizenship behaviors toward the environment (OCBE) by increasing person-organization …

Hongdan Zhao, Qiongyao Zhou, Peixu He, Cuiling Jiang

12.09.2019 | Original Paper

The Market Response to Mandatory Conflict Mineral Disclosures

This paper examines the market response to the events leading up to the passage of Section 1502 of the Dodd-Frank Wall Street Reform and Consumer Protection Act (the Act) to explore whether investors value mandatory human rights disclosures of …

Fayez A. Elayan, Kareen Brown, Jennifer Li, Yijia Chen

11.09.2019 | Original Paper

Effects of Internal–External Congruence-Based CSR Positioning: An Attribution Theory Approach

Although corporate social responsibility (CSR) appears to be mutually beneficial for companies and consumers, the modern marketplace has left both parties in vulnerable positions. Consumers are increasingly subjected to incongruent CSR messages …

Whitney Ginder, Wi-Suk Kwon, Sang-Eun Byun

06.09.2019 | Original Paper

Can Inclusion in Religious Index Membership Mitigate Earnings Management?

This paper investigates whether religious-based index membership is important in mitigating earnings management. Using a large sample of firms domiciled across 12 European countries, our empirical results show that firms included in the …

Abdullah Alsaadi

04.09.2019 | Original Paper Open Access

Trust Issues and Engaged Buddhism: The Triggers for Skillful Managerial Approaches

As a transitional economy, Vietnam has undergone tremendous changes over recent decades within a ‘fusion’ context that blends both traditional and modern values from its complex history. However, few studies have explored how contemporary issues …

Mai Chi Vu, Trang Tran

02.09.2019 | Originalartikel | Ausgabe 3-4/2019

Unternehmensbesteuerung und Corporate Social Responsibility

Die sich methodisch und fachlich in vielfältige, aber unverbundene Richtungen entwickelnde CSR-Literatur hat die Unternehmensbesteuerung lange Zeit ausgeblendet und erst in jüngster Zeit Steuervermeidung als CSR-Element diskutiert, wobei ethische …

Franz W. Wagner


Segmenting “digital investors”: evidence from the Italian equity crowdfunding market

The financial market despite being hit by the digital revolution has only recently reached the segment of direct investments on the part of non-professional investors in new ventures. Through equity crowdfunding platforms, in particular, capital …

Rosangela Feola, Massimiliano Vesci, Ezio Marinato, Roberto Parente

28.08.2019 | POLICIES AND SUPPORT IN RELATION TO LCA | Ausgabe 2/2020

Can S-LCA methodology support responsible sourcing of raw materials in EU policy context?

Claudia Di Noi, Andreas Ciroth, Lucia Mancini, Umberto Eynard, David Pennington, Gian Andrea Blengini

28.08.2019 | Original Paper

The Influence of a Family Business Climate and CEO–CFO Relationship Quality on Misreporting Conduct

This study answers Vazquez’s (J Bus Ethics 150(3):691–709, 2016) call for more research focused on the intersection between family firms and business ethics. We investigate two contextual factors potentially affecting the ethical reporting of …

Jingyu Gao, Adi Masli, Ikseon Suh, Jingchang Xu

25.08.2019 | Ausgabe 4/2019

Key performance indicators as supplements to earnings: Incremental informativeness, demand factors, measurement issues, and properties of their forecasts

The documented decline in the information content of earnings numbers has paralleled the emergence of disclosures, mostly voluntary, of industry-specific key performance indicators (KPIs). We find that the incremental information content conveyed …

Dan Givoly, Yifan Li, Ben Lourie, Alexander Nekrasov

24.08.2019 | Original Research | Ausgabe 4/2019

Strategy Development Through Stakeholder Involvement: A New Zealand Study

Stakeholders influence the successful implementation of strategies in a system. This study aims at developing strategic interventions through the involvement of stakeholders who are affected by these strategies. Using a systems thinking approach …

Arun A. Elias


Research in business service purchasing: current status and directions for the future

This paper provides a systematic literature review and a future research agenda on the topic of purchasing of business services (BuSe). BuSe purchasing has increasingly gained in importance during the past years. It has established itself as a …

Erik Hofmann, Joël Henri Brunner, Elmar Holschbach


The double-edged sword effect of political ties on performance in emerging markets: The mediation of innovation capability and legitimacy

To improve our understanding of the bright side and the dark side of political ties and determine the processes linking political ties to firm performance in emerging markets, we investigate the underlying mechanism of political ties’ effects from …

Tao Wang, Ting Zhang, Zhigang Shou

19.08.2019 | Focus | Ausgabe 1/2020

Multi-objective optimization of cost-effective and customer-centric closed-loop supply chain management model in T-environment

This article presents one real-life-based cost-effective and customer-centric closed-loop supply chain management model. The review of the existing literature identifies the classical performance indicators to any supply chain management model as …

Arindam Garai, Tapan K. Roy

19.08.2019 | Original Paper

Managing Tensions and Divergent Institutional Logics in Firm–NPO Partnerships

This paper investigates the process through which firms and non-profit organizations (NPOs) reconcile divergent worldviews in the development of firm–NPO partnerships. Drawing on data from two long-lived firm–NPO partnerships, this study suggests …

Alireza Ahmadsimab, Imran Chowdhury


Strategic alignment of intangible assets: The role of corporate social responsibility

Intangible assets are becoming increasingly important to firms. However, the question of how firms can realize the full potential of intangible assets remains. We propose that corporate social responsibility (CSR) can help a company create value …

Na Shen, Kevin Au, Weiwen Li


The impact of two types of CEO overcompensation on corporate social responsibility

This article explores the impact of two types of CEO overcompensation—internal and external overcompensation—on the socially responsible activities of firms. Using a panel dataset of U.S. firms, this study tests its hypotheses and finds that CEO …

Nara Jeong

06.08.2019 | Review Paper | Ausgabe 3/2020

A systematic review of brand transgression, service failure recovery and product-harm crisis: integration and guiding insights

Research studies on brand transgression (BT), service failure and recovery (SFR), and product-harm crisis (PHC) appear to have a common focus, yet the three streams developed surprisingly independently and with limited reference to one another.

Mansur Khamitov, Yany Grégoire, Anshu Suri

03.08.2019 | Ausgabe 1/2020 Open Access

Politics versus Economics Philosophical Reflections on the Nature of Corporate Governance

In this article, we philosophically reflect on the nature of corporate governance. We raise the question whether control is still a feasible ideal of corporate governance and reflect on the implications of the epistemic insufficiency of economic …

Vincent Blok

03.08.2019 | Original Paper

Big Business and Fascism: A Dangerous Collusion

Anxieties stemming from rising inequalities have led significant sections of the world’s population to reject democratic practices and place their trust in politicians with fascist tendencies who promise to wrest control of their destinies from …

Prabhir Vishnu Poruthiyil

01.08.2019 | Accounting & Reporting | Ausgabe 6/2019

Gremien des Verwaltungsrats und ihre Rolle für die CSR-Berichterstattung

Große kapitalmarktorientierte Unternehmen sind in Deutschland seit dem Geschäftsjahr 2017 zu einem Corporate Social Responsibility Reporting (CSR Reporting) verpflichtet, das für sie relevante CSR-Themen berücksichtigt. Eine Metaanalyse zeigt …

Jan Endrikat, Michael Graßmann, Franz Eschke

01.08.2019 | Hintergrund & Wissen | Ausgabe 4/2019

Smiley vom Auftraggeber

Unternehmer finden heute gute Erfahrungswerte als Basis für richtige Entscheidungen, um den passenden Berater für Spezialaufgaben auszuwählen und den Experten optimal einzubinden.

Josef Herget

22.07.2019 | Original Paper | Ausgabe 4/2019 Open Access

Envisioning the ‘Sharing City’: Governance Strategies for the Sharing Economy

Recent developments around the sharing economy bring to the fore questions of governability and broader societal benefit—and subsequently the need to explore effective means of public governance, from nurturing, on the one hand, to restriction, on …

Sebastian Vith, Achim Oberg, Markus A. Höllerer, Renate E. Meyer

20.07.2019 | Original Empirical Research | Ausgabe 2/2020

Does the CMO’s personality matter for web traffic? Evidence from technology-based new ventures

This study investigates whether the personalities of Chief Marketing Officers (CMOs) of technology-based new ventures affect how the increasing maturity of new ventures translates into web traffic. Drawing on upper echelon theory and the …

Hans-Jörg Winkler, Verena Rieger, Andreas Engelen

17.07.2019 | Original Empirical Research

The give and take of cause-related marketing: purchasing cause-related products licenses consumer indulgence

Cause-related marketing (CM) is the creation of a mutually beneficial relationship between a company and a nonprofit organization, with the dual objectives of boosting profit for the company and promoting the cause of the nonprofit. The present …

Chun-Tuan Chang, Xing-Yu (Marcos) Chu

17.07.2019 | ORIGINAL ARTICLE | Ausgabe 6/2019

Management of the end-of-life of light and heavy vehicles in the U.S.: comparison with the European union in a circular economy perspective

In a context of transition towards a more circular economy (CE), this study undertakes an analysis of the appropriate transfers and applications of best managerial practices, regulations, and know-how from the automotive sector to the heavy …

Michael Saidani, Alissa Kendall, Bernard Yannou, Yann Leroy, François Cluzel


Family ostracism and proactive customer service performance: An explanation from conservation of resources theory

Despite the burgeoning interest in work-family conflict, little is known about how family stressors influences employees’ attitudes and behaviors in the workplace. This study focused on family ostracism and investigated its impact on employees’ …

Yijiao Ye, Hong Zhu, Yuanyi Chen, Ho Kwong Kwan, Yijing Lyu

11.07.2019 | Original Research

Corporate social responsibility and trade credit

Prior studies show that higher corporate social responsibility (CSR) performance lowers firms’ cost of debt and equity financing. Using a sample of 16,463 U.S. firm-year observations that represent more than 2455 individual firms over the …

Hongkang Xu, Jia Wu, Mai Dao

10.07.2019 | Ausgabe 4/2019

Does board gender diversity affect firm risk-taking? Evidence from the French stock market

Drawing from a sample of French companies that made up the SBF 120 index over the period 2006–2010 (before the enactment of the Copé–Zimmermann law on gender quotas on boards), this paper investigates the relationship between board gender …

Maria Giuseppina Bruna, Rey Dang, Marie-José Scotto, Aymen Ammari

08.07.2019 | Originalbeitrag / Original article | Ausgabe 2/2019 Open Access

Habitually green: integrating the concept of habit into the design of pro-environmental interventions at the workplace

In the course of sustainability strategies many enterprises and organisations have implemented measures to promote pro-environmental behaviours at work, including sustainable resource use. This task, however, often represents a challenge because …

Gabriela Michalek, Ines Thronicker, Özgür Yildiz, Reimund Schwarze

08.07.2019 | Original Paper

The Glass Pyramid: Informal Gender Status Hierarchy on Boards

Drawing on the status characteristic theory, we investigate the effect of gender on board directors’ status ranking and find that all else being equal, female directors’ status ranking is 81.48% of one position lower than that of male directors, a …

Lívia Markóczy, Sunny Li Sun, Jigao Zhu

06.07.2019 | Original Research | Ausgabe 1/2020

Identifying Social Indicators for Sustainability Assessment of CCU Technologies: A Modified Multi-criteria Decision Making

Carbon capture and utilization (CCU) technologies capture CO2 waste emissions and utilize them to generate new products (such as fuels, chemicals, and materials) with various environmental, economic, and social opportunities. As most of these CCU …

Parisa Rafiaani, Zoumpolia Dikopoulou, Miet Van Dael, Tom Kuppens, Hossein Azadi, Philippe Lebailly, Steven Van Passel

29.06.2019 | Ausgabe 4/2019

Business ethics, company value and ownership structure

This paper examines the effect of ethical performance on the value of a company and the attractiveness of its stocks for major owners; institutional investors and insiders. Using the Ethisphere® Institute Ethics Quotient to distinguish between …

Mehdi Mili, Sami Gharbi, Frédéric Teulon

28.06.2019 | Ausgabe 4/2019

Corporate social responsibility, financial performance and risk in times of economic instability

This article examines the relationship between the social performance of companies and their financial performance, analyzed from the systematic risk perspective. The analysis is divided into two parts. We first investigate the relationship …

Eric Braune, Pablo Charosky, Lubica Hikkerova

27.06.2019 | Research Article | Ausgabe 4/2019 Open Access

How Multinational Banks in India Gain Legitimacy: Organisational Practices and Resources Required for Implementation

Liability of foreignness (LOF) refers to the difficulties and additional costs that multinational enterprises face when they operate in a foreign market. Rooted in institutional theory, extant literature has discussed isomorphism, transference …

Paul Caussat, Nathalie Prime, Robert Wilken

27.06.2019 | Research Article | Ausgabe 3-4/2019

The Consumer Response to Corporate Political Advocacy: a Review and Future Directions

In recent years, a new trend has emerged: Chick-fil-A and Amazon took opposing positions in the gay marriage debate, companies have openly opposed many of President Trump’s policies and even dropped his daughter’s brand from their stores, Paypal …

Chris Hydock, Neeru Paharia, T. J. Weber

27.06.2019 | Original Paper

R&D: the missing link between corporate social performance and financial performance?

The relationship between corporate social performance (CSP) and financial performance (CFP) has been analyzed for decades. Despite these efforts, the results remain ambiguous. The omission of important variables in the econometrical estimation …

Maximilian Schnippering

26.06.2019 | Ausgabe 4/2019

Managing legitimacy through corporate community involvement: The effects of subsidiary ownership and host country experience in China

This article examines the legitimacy rationale behind the corporate community involvement of foreign subsidiaries in China from an institutional perspective. Based on the assumption that the level of community involvement reflects a firm’s desire …

Youjin Baik, Young-Ryeol Park

25.06.2019 | Research Article | Ausgabe 4/2019

The Effect of Institutional Capabilities on E-Business Firms’ International Performance

Despite the growing trend of internationalisation in e-business, academic research in this area is sparse. This study develops and tests a theoretical framework of the drivers of international performance for emerging market e-business firms.

Ruey-Jer “Bryan” Jean, Danchi Tan

24.06.2019 | Original Paper | Ausgabe 7/2019

Impacts of stakeholder influences and dynamic capabilities on the sustainability performance of supply chains: a system dynamics model

Dynamic capabilities (DCs) are crucial for companies to attain competitive advantage in dynamic business environments and supply chains, where environmental and social aspects are considered by sustainable supply chain management (SSCM). However …

Tobias Rebs, Daniel Thiel, Marcus Brandenburg, Stefan Seuring

21.06.2019 | Original Paper

The Divine States (brahmaviharas) in Managerial Ethical Decision-Making in Organisations in Sri Lanka: An Interpretative Phenomenological Analysis

Ethical decision-making (EDM) theories in behavioural ethics management have been developed through the social sciences, psychology, social psychology, and cognitive neurosciences. These theories are either cognitive, non-cognitive or an …

Thushini S. Jayawardena-Willis, Edwina Pio, Peter McGhee

18.06.2019 | Original Paper | Ausgabe 2/2020 Open Access

No-Size-Fits-All: Collaborative Governance as an Alternative for Addressing Labour Issues in Global Supply Chains

Labour issues in global supply chains have been a thorny problem for both buyer firms and their suppliers. Research initially focused mostly on the bilateral relationship between buyer firms and suppliers, looking at arm’s-length and close …

Sun Hye Lee, Kamel Mellahi, Michael J. Mol, Vijay Pereira

18.06.2019 | Original Paper | Ausgabe 2/2019

Is Employee Technological “Ill-Being” Missing from Corporate Responsibility? The Foucauldian Ethics of Ubiquitous IT Uses in Organizations

The ethical issues introduced by excessive uses of ubiquitous information technology (IT) at work have received little attention, from either practitioners or ethics scholars. This article suggests the concept of technological ill-being and …

Aurélie Leclercq-Vandelannoitte

14.06.2019 | Ausgabe 3/2019

Does ethical leadership predict follower outcomes above and beyond the full-range leadership model and authentic leadership?: An organizational commitment perspective

Although cumulative evidence has shown that ethical leadership, as an emerging form of positive leadership, has beneficial effects on followers’ work outcomes, the demand for identifying the unique effects of ethical leadership has been increasing …

Junghyun (Jessie) Lee, Jeewon Cho, Yoonjung Baek, Rajnandini Pillai, Se Hyung Oh

14.06.2019 | Original Paper | Ausgabe 2/2020

Simulations Versus Case Studies: Effectively Teaching the Premises of Sustainable Development in the Classroom

The systemic complexity of sustainable development imposes a major cognitive challenge to students’ learning. Faculty can explore new approaches in the classroom to teach the topic successfully, including the use of technology. We conducted an …

Andrea M. Prado, Ronald Arce, Luis E. Lopez, Jaime García, Andy A. Pearson

13.06.2019 Open Access

Towards Responsible and Sustainable Supply Chains – Innovation, Multi-stakeholder Approach and Governance

Supply chains are an indispensable element of any global economy. At the same time such supply chains create a societal and environmental burden. Drastic actions are required to mitigate these effects. Supply chains should become responsible and …

Agata Gurzawska

12.06.2019 | Research Article | Ausgabe 4/2019 Open Access

The Role of Non-market Strategies in Establishing Legitimacy: The Case of Service MNEs in Emerging Economies

In this article, we examine the mechanisms of the corporate political activities of service multinational enterprises (SMNEs) operating in an emerging economy. Reporting the findings of qualitative interviews with key decision-makers in Ukraine …

Peter Rodgers, Peter Stokes, Shlomo Tarba, Zaheer Khan

12.06.2019 | Review Paper

A Dynamic Review of the Emergence of Corporate Social Responsibility Communication

Recent reviews show a rapid increase in the corporate social responsibility (CSR) communication literature. However, while mapping the literature and the field of CSR communication, they do not fully capture the evolutionary character of this …

Nataša Verk, Urša Golob, Klement Podnar

12.06.2019 | Original Paper

Ideals-Based Accountability and Reputation in Select Family Firms

We develop a model of ideals-based accountability (IBA) which we have witnessed at work in several long-thriving family businesses. The owners and managers of these firms eschew individualism and materiality in the pursuit of ethical ideals such …

Isabelle Le Breton-Miller, Danny Miller

12.06.2019 | Original Paper | Ausgabe 4/2019

It’s About Distributing Rather than Sharing: Using Labor Process Theory to Probe the “Sharing” Economy

The sharing economy has been examined from many angles, including the engagement of customers, the capabilities of the technological platforms, and the experiences of those who sell products or services. We focus on labor in the sharing economy.

Sunyu Chai, Maureen A. Scully

12.06.2019 | Original Paper | Ausgabe 2/2020

Mandatory Non-financial Disclosure and Its Influence on CSR: An International Comparison

The article examines the effects of non-financial disclosure (NFD) on corporate social responsibility (CSR). We conceptualise trade-offs between two ideal types (government regulation and business self-regulation) in relation to CSR. Whereas …

Gregory Jackson, Julia Bartosch, Emma Avetisyan, Daniel Kinderman, Jette Steen Knudsen

11.06.2019 | Ausgabe 4/2019

Competitive dynamics in not-for-profit organizations: evidence from India

This inductive study was conducted to understand the competitive dynamics of not-for-profit organizations (NPOs) in the Indian subcontinent. The analysis aimed to understand the dimensions, characteristics, causalities, influencers and …

Debadutta K. Panda

11.06.2019 | Ausgabe 3/2019

Corporate giving and corporate financial performance: the S-curve relationship 

The relationship between corporate giving and corporate financial performance has remained inconclusive after decades of research. This study advances our understanding by contending that stakeholders may react differently to a firm’s various …

Yongqiang Gao, Haibin Yang, Taïeb Hafsi

11.06.2019 | Original Paper

Changes in Firms’ Political Investment Opportunities, Managerial Accountability, and Reputational Risk

We use the U.S. Supreme Court’s decision in Citizens United v. Federal Election Commission to assess the reputational risks created by political investment opportunities that allow managers to spend unlimited and potentially undisclosed firm …

Hollis A. Skaife, Timothy Werner


Doing extreme by doing good

Firms adopting deviant strategies are generally subject to impaired legitimacy and heightened risk. Based on the legitimacy literature, we hypothesize that strategically deviant firms are motivated to engage in corporate social responsibility …

Xueyan Dong, Jingyu Gao, Sunny Li Sun, Kangtao Ye


The consequence of differences: How heterogeneity in practice adaptations affects the diffusion process

This study extends diffusion studies by developing the concept of heterogeneity in practice adaptations, defined as the differences in how adopters adapt to a new practice post adoption. I first propose that the combination of organizational …

Daisuke Uchida

08.06.2019 | Original Paper

Is Corporate Tax Aggressiveness a Reputation Threat? Corporate Accountability, Corporate Social Responsibility, and Corporate Tax Behavior

In this paper, we consider the relationships among corporate accountability, reputation, and tax behavior as a corporate social responsibility issue. As part of our investigation, we provide empirical examples of corporate reputation and corporate …

Lisa Baudot, Joseph A. Johnson, Anna Roberts, Robin W. Roberts

08.06.2019 | Original Paper | Ausgabe 2/2020

How to Encourage Social Entrepreneurship Action? Using Web 2.0 Technologies in Higher Education Institutions

University students will be our future business leaders, and will have to address social problems caused by business by implementing solutions such as social entrepreneurship ventures. In order to facilitate the learning process that will foster …

Víctor Jesus García-Morales, Rodrigo Martín-Rojas, Raquel Garde-Sánchez