Do local government sustainability initiatives impact corporate social sustainability practices?

被引：2

作者：

Ida, Atsuhiro ^{[1
]}

Yoshida, Kenichi ^{[2
,3
,6
,7
]}

Xie, Jun ^{[2
,3
]}

Tanaka, Yoshitaka ^{[4
]}

Managi, Shunsuke ^{[2
,3
,5
,6
,7
]}

机构：

[1] Kyushu Univ, Fukuoka, Japan

[2] Kyushu Univ, Urban Inst, Fukuoka, Japan

[3] Kyushu Univ, Sch Engn, Fukuoka, Japan

[4] Fukuoka Univ, Fac Commerce, Fukuoka, Japan

[5] Kyushu Univ, Dept Civil Engn, Fukuoka, Japan

[6] Kyushu Univ, Urban Inst, Sch Engn, 744 Motooka, Nishi Ku, Fukuoka 8190395, Japan

[7] Kyushu Univ, Sch Engn, Dept Urban & Environm Engn, 744 Motooka, Nishi Ku, Fukuoka, Japan

来源：

BUSINESS STRATEGY AND THE ENVIRONMENT | 2024年 / 33卷 / 06期

关键词：

corporate social sustainability practices; local government policy; SDGs; PERFORMANCE; RESPONSIBILITY; ENVIRONMENT; GOVERNANCE; DISCLOSURE; TRADE;

D O I：

10.1002/bse.3780

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

This study quantifies the initiatives of local governments' Sustainable Development Goals (SDGs) and examines their impacts on regional corporate social sustainability practices. Our analysis reveals statistically significant results for corporate action on the following government initiatives on SDGs: BOD/COD effluent standard (6. clean water and sanitation and 14. life below water); number of students per personal computer (PC) (4. quality education); percent of female prefectural assembly members (5. gender equality and 16. peace, justice, and strong institutions); and minimum wage (1. no poverty and 2. zero hunger). These results are robust after controlling for peer effects by other firms in the surrounding regions. The evidence also indicates that these trends are more pronounced in footloose industries than in heavy industries.

引用

页码：5839 / 5854

页数：16

共 56 条

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