Skip to main content
Erschienen in: Journal of Business Ethics 3/2012

01.02.2012

Measurement Issues in Environmental Corporate Social Responsibility (ECSR): Toward a Transparent, Reliable, and Construct Valid Instrument

verfasst von: Noushi Rahman, Corinne Post

Erschienen in: Journal of Business Ethics | Ausgabe 3/2012

Einloggen

Aktivieren Sie unsere intelligente Suche, um passende Fachinhalte oder Patente zu finden.

search-config
loading …

Abstract

One of the major roadblocks in conducting Environmental Corporate Social Responsibility (ECSR) research is operationalization of the construct. Existing ECSR measurement tools either require primary data gathering or special subscriptions to proprietary databases that have limited replicability. We address this deficiency by developing a transparent ECSR measure, with an explicit coding scheme, that strictly relies on publicly available data. Our ECSR measure tests favorably for internal consistency and inter-rater reliability, as well as convergent and discriminant validity.

Sie haben noch keine Lizenz? Dann Informieren Sie sich jetzt über unsere Produkte:

Springer Professional "Wirtschaft+Technik"

Online-Abonnement

Mit Springer Professional "Wirtschaft+Technik" erhalten Sie Zugriff auf:

  • über 102.000 Bücher
  • über 537 Zeitschriften

aus folgenden Fachgebieten:

  • Automobil + Motoren
  • Bauwesen + Immobilien
  • Business IT + Informatik
  • Elektrotechnik + Elektronik
  • Energie + Nachhaltigkeit
  • Finance + Banking
  • Management + Führung
  • Marketing + Vertrieb
  • Maschinenbau + Werkstoffe
  • Versicherung + Risiko

Jetzt Wissensvorsprung sichern!

Springer Professional "Wirtschaft"

Online-Abonnement

Mit Springer Professional "Wirtschaft" erhalten Sie Zugriff auf:

  • über 67.000 Bücher
  • über 340 Zeitschriften

aus folgenden Fachgebieten:

  • Bauwesen + Immobilien
  • Business IT + Informatik
  • Finance + Banking
  • Management + Führung
  • Marketing + Vertrieb
  • Versicherung + Risiko




Jetzt Wissensvorsprung sichern!

Literatur
Zurück zum Zitat Abbott, W. F., & Monsen, R. J. (1979). On the measurement of corporate social responsibility: Self-reported disclosures as a method of measuring corporate social involvement. Academy of Management Journal, 22(3), 501–515.CrossRef Abbott, W. F., & Monsen, R. J. (1979). On the measurement of corporate social responsibility: Self-reported disclosures as a method of measuring corporate social involvement. Academy of Management Journal, 22(3), 501–515.CrossRef
Zurück zum Zitat Bansal, P., & Roth, K. (2000). Why companies go green: A model of ecological responsiveness. Academy of Management Journal, 43(4), 717–736.CrossRef Bansal, P., & Roth, K. (2000). Why companies go green: A model of ecological responsiveness. Academy of Management Journal, 43(4), 717–736.CrossRef
Zurück zum Zitat Baughn, C. C., Bodie, K. L., & McIntosh, J. C. (2007). Corporate social and environmental responsibility in Asian countries and other geographical regions. Corporate Social Responsibility and Environmental Management, 14(4), 189–205.CrossRef Baughn, C. C., Bodie, K. L., & McIntosh, J. C. (2007). Corporate social and environmental responsibility in Asian countries and other geographical regions. Corporate Social Responsibility and Environmental Management, 14(4), 189–205.CrossRef
Zurück zum Zitat Bear, S., Rahman, N., & Post, C. (2010). The impact of board diversity and gender composition on corporate social responsibility and firm reputation. Journal of Business Ethics, 97(2), 207–221.CrossRef Bear, S., Rahman, N., & Post, C. (2010). The impact of board diversity and gender composition on corporate social responsibility and firm reputation. Journal of Business Ethics, 97(2), 207–221.CrossRef
Zurück zum Zitat Berry, M. A., & Rondinelli, D. A. (1998). Proactive corporate environmental management: A new industrial revolution. Academy of Management Executive, 12(2), 38–50.CrossRef Berry, M. A., & Rondinelli, D. A. (1998). Proactive corporate environmental management: A new industrial revolution. Academy of Management Executive, 12(2), 38–50.CrossRef
Zurück zum Zitat Brammer, S., & Pavelin, S. (2008). Factors influencing the quality of corporate environmental disclosure. Business Strategy and the Environment, 17(2), 120–136.CrossRef Brammer, S., & Pavelin, S. (2008). Factors influencing the quality of corporate environmental disclosure. Business Strategy and the Environment, 17(2), 120–136.CrossRef
Zurück zum Zitat Callens, I., & Wolters, L. (1998). Factors of unsustainability: Identification, links and hierarchy. Business Strategy and the Environment, 7(1), 32–42.CrossRef Callens, I., & Wolters, L. (1998). Factors of unsustainability: Identification, links and hierarchy. Business Strategy and the Environment, 7(1), 32–42.CrossRef
Zurück zum Zitat Chatterjee, A. K., Levine, D. I., & Toffel, M. W. (2009). How well do social ratings actually measure corporate social responsibility? Journal of Economics & Management Strategy, 18(1), 125–169.CrossRef Chatterjee, A. K., Levine, D. I., & Toffel, M. W. (2009). How well do social ratings actually measure corporate social responsibility? Journal of Economics & Management Strategy, 18(1), 125–169.CrossRef
Zurück zum Zitat Cho, C. H., Patten, D. M., & Roberts, R. W. (2006). Corporate political strategy: An examination of the relation between political expenditures, environmental performance, and environmental disclosure. Journal of Business Ethics, 67(2), 139–154.CrossRef Cho, C. H., Patten, D. M., & Roberts, R. W. (2006). Corporate political strategy: An examination of the relation between political expenditures, environmental performance, and environmental disclosure. Journal of Business Ethics, 67(2), 139–154.CrossRef
Zurück zum Zitat Christmann, P. (2004). Multinational companies and the natural environment: Determinants of global environment policy standardization. Academy of Management Journal, 47(5), 747–760.CrossRef Christmann, P. (2004). Multinational companies and the natural environment: Determinants of global environment policy standardization. Academy of Management Journal, 47(5), 747–760.CrossRef
Zurück zum Zitat Christmann, P., & Taylor, G. (2001). Globalization and the environment: Determinants of firm self-regulation in China. Journal of International Business Studies, 32(3), 438–458.CrossRef Christmann, P., & Taylor, G. (2001). Globalization and the environment: Determinants of firm self-regulation in China. Journal of International Business Studies, 32(3), 438–458.CrossRef
Zurück zum Zitat Clarkson, P. M., Lie, Y., Richardson, G. D., & Vasvari, F. P. (2008). Revisiting the relationship between environmental performance and environmental disclosure: An empirical analysis. Accounting Organizations and Society, 33(4–5), 303–327.CrossRef Clarkson, P. M., Lie, Y., Richardson, G. D., & Vasvari, F. P. (2008). Revisiting the relationship between environmental performance and environmental disclosure: An empirical analysis. Accounting Organizations and Society, 33(4–5), 303–327.CrossRef
Zurück zum Zitat Cohen, J. (1960). A coefficient of agreement for nominal scales. Educational and Psychological Measurement, 20(1), 37–46.CrossRef Cohen, J. (1960). A coefficient of agreement for nominal scales. Educational and Psychological Measurement, 20(1), 37–46.CrossRef
Zurück zum Zitat Cramer, J. (2005). Company learning about corporate social responsibility. Business Strategy and the Environment, 14(4), 255–266.CrossRef Cramer, J. (2005). Company learning about corporate social responsibility. Business Strategy and the Environment, 14(4), 255–266.CrossRef
Zurück zum Zitat Delmas, M., & Blass, V. D. (2010). Measuring corporate environmental performance: The trade-offs of sustainability ratings. Business Strategy and the Environment, 19(4), 245–260. Delmas, M., & Blass, V. D. (2010). Measuring corporate environmental performance: The trade-offs of sustainability ratings. Business Strategy and the Environment, 19(4), 245–260.
Zurück zum Zitat Elkington, J. (1994). Towards the sustainable corporation: Win–win–win business strategies for sustainable development. California Management Review, 36(2), 90–100. Elkington, J. (1994). Towards the sustainable corporation: Win–win–win business strategies for sustainable development. California Management Review, 36(2), 90–100.
Zurück zum Zitat Fleiss, J. L. (1981). Statistical methods for rates and proportions. New York, NY: Wiley. Fleiss, J. L. (1981). Statistical methods for rates and proportions. New York, NY: Wiley.
Zurück zum Zitat Gilley, K. M., Worrell, D. L., Davidson, W., & El-Jelly, A. (2000). Corporate environmental initiatives and anticipated firm performance: The differential effects of process-driven versus product-driven greening initiatives. Journal of Management, 26(6), 1199–1216.CrossRef Gilley, K. M., Worrell, D. L., Davidson, W., & El-Jelly, A. (2000). Corporate environmental initiatives and anticipated firm performance: The differential effects of process-driven versus product-driven greening initiatives. Journal of Management, 26(6), 1199–1216.CrossRef
Zurück zum Zitat Gladwin, T. N., Kennelly, J. J., & Krause, T. (1995). Shifting paradigms for sustainable development: Implications for management theory and research. Academy of Management Review, 20(4), 874–907. Gladwin, T. N., Kennelly, J. J., & Krause, T. (1995). Shifting paradigms for sustainable development: Implications for management theory and research. Academy of Management Review, 20(4), 874–907.
Zurück zum Zitat Godfrey, P. C., & Hatch, N. W. (2007). Researching corporate social responsibility: An agenda for the 21st century. Journal of Business Ethics, 70(1), 87–98.CrossRef Godfrey, P. C., & Hatch, N. W. (2007). Researching corporate social responsibility: An agenda for the 21st century. Journal of Business Ethics, 70(1), 87–98.CrossRef
Zurück zum Zitat Gorsuch, R. L. (1983). Factor analysis (2nd ed.). Hillsdale, NJ: Erlbaum. Gorsuch, R. L. (1983). Factor analysis (2nd ed.). Hillsdale, NJ: Erlbaum.
Zurück zum Zitat Guenther, E., Hoppe, H., & Poser, C. (2007). Environmental corporate social responsibility of firms in the mining and oil and gas industries: Current status quo of reporting following GRI guidelines. Greener Management International, 53, 7–25. Guenther, E., Hoppe, H., & Poser, C. (2007). Environmental corporate social responsibility of firms in the mining and oil and gas industries: Current status quo of reporting following GRI guidelines. Greener Management International, 53, 7–25.
Zurück zum Zitat Halme, M., & Huse, M. (1997). The influence of corporate governance, industry and country factors on environmental reporting. Scandinavian Journal of Management, 13(2), 137–157.CrossRef Halme, M., & Huse, M. (1997). The influence of corporate governance, industry and country factors on environmental reporting. Scandinavian Journal of Management, 13(2), 137–157.CrossRef
Zurück zum Zitat Hass, J. L. (1996). Environmental (‘Green’) management typologies: An evaluation, operationalization and empirical development. Business Strategy and the Environment, 5(2), 59–68.CrossRef Hass, J. L. (1996). Environmental (‘Green’) management typologies: An evaluation, operationalization and empirical development. Business Strategy and the Environment, 5(2), 59–68.CrossRef
Zurück zum Zitat Henri, J. F., & Journeault, M. (2008). Environmental performance indicators: An empirical study of Canadian manufacturing firms. Journal of Environmental Management, 87(1), 165–176.CrossRef Henri, J. F., & Journeault, M. (2008). Environmental performance indicators: An empirical study of Canadian manufacturing firms. Journal of Environmental Management, 87(1), 165–176.CrossRef
Zurück zum Zitat Henriques, I., & Sadorsky, P. (1996). The determinants of an environmentally responsive firm: An empirical approach. Journal of Environmental Economics and Management, 30(3), 381–395.CrossRef Henriques, I., & Sadorsky, P. (1996). The determinants of an environmentally responsive firm: An empirical approach. Journal of Environmental Economics and Management, 30(3), 381–395.CrossRef
Zurück zum Zitat Ilinitch, A. Y., Soderstrom, N. S., & Thomas, T. E. (1998). Measuring corporate environmental performance. Journal of Accounting and Public Policy, 17(4–5), 383–408.CrossRef Ilinitch, A. Y., Soderstrom, N. S., & Thomas, T. E. (1998). Measuring corporate environmental performance. Journal of Accounting and Public Policy, 17(4–5), 383–408.CrossRef
Zurück zum Zitat Jose, A., & Lee, S. M. (2007). Environmental reporting of global corporations: A content analysis based on website disclosures. Journal of Business Ethics, 72(4), 307–321.CrossRef Jose, A., & Lee, S. M. (2007). Environmental reporting of global corporations: A content analysis based on website disclosures. Journal of Business Ethics, 72(4), 307–321.CrossRef
Zurück zum Zitat Karna, J. (2003). Environmental marketing strategy and its implementation in forest industries. Unpublished academic dissertation, University of Helsinki, Helsinki, Finland. Karna, J. (2003). Environmental marketing strategy and its implementation in forest industries. Unpublished academic dissertation, University of Helsinki, Helsinki, Finland.
Zurück zum Zitat Kolk, A., & Mauser, A. (2002). The evolution of environmental management: From stage models to performance evaluation. Business Strategy and the Environment, 11(1), 14–31.CrossRef Kolk, A., & Mauser, A. (2002). The evolution of environmental management: From stage models to performance evaluation. Business Strategy and the Environment, 11(1), 14–31.CrossRef
Zurück zum Zitat Kubinger, K. D. (2003). On artificial results due to using factor analysis for dichotomous variables. Psychology Science, 45(1), 106–110. Kubinger, K. D. (2003). On artificial results due to using factor analysis for dichotomous variables. Psychology Science, 45(1), 106–110.
Zurück zum Zitat Landis, J. R., & Koch, G. G. (1977). The measurement of observer agreement for categorical data. Biometrics, 33(1), 159–174.CrossRef Landis, J. R., & Koch, G. G. (1977). The measurement of observer agreement for categorical data. Biometrics, 33(1), 159–174.CrossRef
Zurück zum Zitat Leon, P., & Moon, S. G. (2007). Contexts and corporate voluntary environmental behaviors: Examining the EPA’s green lights voluntary program. Organization & Environment, 20(4), 480–496.CrossRef Leon, P., & Moon, S. G. (2007). Contexts and corporate voluntary environmental behaviors: Examining the EPA’s green lights voluntary program. Organization & Environment, 20(4), 480–496.CrossRef
Zurück zum Zitat Lyon, T. P., & Maxwell, J. W. (2008). Corporate social responsibility and the environment: A theoretical perspective. Review of Environmental Economics and Policy, 2(2), 240–260.CrossRef Lyon, T. P., & Maxwell, J. W. (2008). Corporate social responsibility and the environment: A theoretical perspective. Review of Environmental Economics and Policy, 2(2), 240–260.CrossRef
Zurück zum Zitat Marshall, J. D., & Toffel, M. W. (2005). Framing the elusive concept of sustainability: A sustainability hierarchy. Environmental Science and Technology, 39(3), 673–682.CrossRef Marshall, J. D., & Toffel, M. W. (2005). Framing the elusive concept of sustainability: A sustainability hierarchy. Environmental Science and Technology, 39(3), 673–682.CrossRef
Zurück zum Zitat Matthews, D. H., Christini, G. C., & Hendrickson, C. T. (2004). Five elements for organizational decision-making with an environmental management system. Environmental Science and Technology, 38(7), 1927–1932.CrossRef Matthews, D. H., Christini, G. C., & Hendrickson, C. T. (2004). Five elements for organizational decision-making with an environmental management system. Environmental Science and Technology, 38(7), 1927–1932.CrossRef
Zurück zum Zitat Mattingly, J. E., & Berman, S. L. (2006). Measurement of corporate social action: Discovering taxonomy in the Kinder Lydenburg Domini ratings data. Business & Society, 45(1), 20–46.CrossRef Mattingly, J. E., & Berman, S. L. (2006). Measurement of corporate social action: Discovering taxonomy in the Kinder Lydenburg Domini ratings data. Business & Society, 45(1), 20–46.CrossRef
Zurück zum Zitat Morhardt, J. E., Baird, S., & Freeman, K. (2002). Scoring corporate environmental and sustainable reports using GRI 2000, ISO 14031 and other criteria. Corporate Social Responsibility and Environmental Management, 9(4), 215–233.CrossRef Morhardt, J. E., Baird, S., & Freeman, K. (2002). Scoring corporate environmental and sustainable reports using GRI 2000, ISO 14031 and other criteria. Corporate Social Responsibility and Environmental Management, 9(4), 215–233.CrossRef
Zurück zum Zitat Niskanen, J., & Nieminen, T. (2001). The objectivity of corporate environmental reporting: A study of Finnish listed firms’ environmental disclosures. Business Strategy and the Environment, 10(1), 29–37.CrossRef Niskanen, J., & Nieminen, T. (2001). The objectivity of corporate environmental reporting: A study of Finnish listed firms’ environmental disclosures. Business Strategy and the Environment, 10(1), 29–37.CrossRef
Zurück zum Zitat Onkila, T. (2009). Corporate argumentation for acceptability: Reflections of environmental values and stakeholder relations in corporate environmental statements. Journal of Business Ethics, 87(2), 285–298.CrossRef Onkila, T. (2009). Corporate argumentation for acceptability: Reflections of environmental values and stakeholder relations in corporate environmental statements. Journal of Business Ethics, 87(2), 285–298.CrossRef
Zurück zum Zitat Polonsky, M., Zeffane, R., & Medley, P. (1992). Corporate environmental commitment in Australia: A sectorial comparison. Business Strategy and the Environment, 1(2), 25–39.CrossRef Polonsky, M., Zeffane, R., & Medley, P. (1992). Corporate environmental commitment in Australia: A sectorial comparison. Business Strategy and the Environment, 1(2), 25–39.CrossRef
Zurück zum Zitat Portney, P. R. (2008). The (Not So) new corporate social responsibility: An empirical perspective. Review of Environmental Economics and Policy, 2(2), 261–275.CrossRef Portney, P. R. (2008). The (Not So) new corporate social responsibility: An empirical perspective. Review of Environmental Economics and Policy, 2(2), 261–275.CrossRef
Zurück zum Zitat Post, C., Rahman, N., & Rubow, E. (2011). Green governance: Board of director composition and environmental corporate social responsibility. Business & Society, 50(1), 189–223.CrossRef Post, C., Rahman, N., & Rubow, E. (2011). Green governance: Board of director composition and environmental corporate social responsibility. Business & Society, 50(1), 189–223.CrossRef
Zurück zum Zitat Punte, S., Repinski, P., & Gabrielsson, S. (2006). Improving energy efficiency in Asia’s industry. Greener Management International, 50, 41–51. Punte, S., Repinski, P., & Gabrielsson, S. (2006). Improving energy efficiency in Asia’s industry. Greener Management International, 50, 41–51.
Zurück zum Zitat Roome, N. (1992). Developing environmental management strategies. Business Strategy and the Environment, 1(1), 11–24.CrossRef Roome, N. (1992). Developing environmental management strategies. Business Strategy and the Environment, 1(1), 11–24.CrossRef
Zurück zum Zitat Russo, M. V., & Fouts, P. A. (1997). A resource-based perspective on corporate environmental performance and profitability. Academy of Management Journal, 40(3), 534–559.CrossRef Russo, M. V., & Fouts, P. A. (1997). A resource-based perspective on corporate environmental performance and profitability. Academy of Management Journal, 40(3), 534–559.CrossRef
Zurück zum Zitat Scallon, M., & Sten, M. J. (1996). Environmental positioning for the future: A review of 36 companies in the pacific northwest region of the United States of America. Greener Management International, 13, 49–65. Scallon, M., & Sten, M. J. (1996). Environmental positioning for the future: A review of 36 companies in the pacific northwest region of the United States of America. Greener Management International, 13, 49–65.
Zurück zum Zitat Sharfman, M. (1996). The construct validity of the Kinder, Lydenberg & Domini social performance ratings data. Journal of Business Ethics, 15(3), 287–296.CrossRef Sharfman, M. (1996). The construct validity of the Kinder, Lydenberg & Domini social performance ratings data. Journal of Business Ethics, 15(3), 287–296.CrossRef
Zurück zum Zitat Sharma, S. (2000). Managerial interpretations and organizational context as predictors of corporate choice of environmental strategy. Academy of Management Journal, 43(4), 681–697.CrossRef Sharma, S. (2000). Managerial interpretations and organizational context as predictors of corporate choice of environmental strategy. Academy of Management Journal, 43(4), 681–697.CrossRef
Zurück zum Zitat Siegel, D. S. (2009). Green management matters only if it yields more green: An economic/strategic perspective. Academy of Management Perspective, 23(3), 5–16.CrossRef Siegel, D. S. (2009). Green management matters only if it yields more green: An economic/strategic perspective. Academy of Management Perspective, 23(3), 5–16.CrossRef
Zurück zum Zitat Stanwick, P. A., & Stanwick, S. D. (1998). The relationship between corporate social performance, and organizational size, financial performance, and environmental performance: An empirical examination. Journal of Business Ethics, 17(2), 195–204.CrossRef Stanwick, P. A., & Stanwick, S. D. (1998). The relationship between corporate social performance, and organizational size, financial performance, and environmental performance: An empirical examination. Journal of Business Ethics, 17(2), 195–204.CrossRef
Zurück zum Zitat Van Buren, H. J., III. (1995). Business ethics for the new millennium. Business and Society Review, 93(1), 51–56. Van Buren, H. J., III. (1995). Business ethics for the new millennium. Business and Society Review, 93(1), 51–56.
Zurück zum Zitat Wherry, R. J. (1984). Contributions to correlational analyses. New York, NY: Academic Press. Wherry, R. J. (1984). Contributions to correlational analyses. New York, NY: Academic Press.
Zurück zum Zitat Williamson, D., Lynch-Wood, G., & Ramsay, J. (2006). Drivers of environmental behaviour in manufacturing SMEs and the implications for CSR. Journal of Business Ethics, 67(3), 317–330.CrossRef Williamson, D., Lynch-Wood, G., & Ramsay, J. (2006). Drivers of environmental behaviour in manufacturing SMEs and the implications for CSR. Journal of Business Ethics, 67(3), 317–330.CrossRef
Zurück zum Zitat Young, C. W., & Welford, R. J. (1998). An environmental performance measurement framework for business. Greener Management International, 21, 30–49. Young, C. W., & Welford, R. J. (1998). An environmental performance measurement framework for business. Greener Management International, 21, 30–49.
Metadaten
Titel
Measurement Issues in Environmental Corporate Social Responsibility (ECSR): Toward a Transparent, Reliable, and Construct Valid Instrument
verfasst von
Noushi Rahman
Corinne Post
Publikationsdatum
01.02.2012
Verlag
Springer Netherlands
Erschienen in
Journal of Business Ethics / Ausgabe 3/2012
Print ISSN: 0167-4544
Elektronische ISSN: 1573-0697
DOI
https://doi.org/10.1007/s10551-011-0967-x

Weitere Artikel der Ausgabe 3/2012

Journal of Business Ethics 3/2012 Zur Ausgabe