research topics corporate social responsibility

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• Published: 05 July 2016

Corporate social responsibility research: the importance of context

• Carol A. Tilt 1  

International Journal of Corporate Social Responsibility volume  1 , Article number:  2 ( 2016 ) Cite this article

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There has, in recent times, been an increasing interest in understanding corporate social (and environmental) responsibility (CSR) and, in particular, CSR reporting in developing countries. However, many of these studies fail to investigate fully the contextual factors that influence CSR and reporting in those countries, preferring to rely on theories and hypotheses developed from studies undertaken in the West, particularly the US, UK and Australasia.

It may be argued that this is appropriate as many emerging economies are experiencing growth and moving towards having a more market-based orientation. Notwithstanding this, a large number of these countries have an entirely different socio-political environment, with different political regimes, legal systems and cultural influences. These factors have a significant effect on the applicability of theories such as stakeholder theory, legitimacy theory and accountability theory, which are commonly used to explain the phenomenon of reporting.

In State Capitalist countries, such as China, an important influence on companies is the political ideology that underpins the nation’s government. The nature and impact of ideology and hegemony in China has been under-studied and, therefore, investigating how the ideology, and competing forces that may mitigate its influence, manifest themselves in Chinese reporting are essential. In the Middle East, countries such as Saudi Arabia have no free press, are ruled by a royal family, have a market dominated by the oil industry, and potential religious influences. Such socio-cultural differences mean societies develop different understandings of concepts such as sustainability and social responsibility. Finally, countries such as Sri Lanka have some similarities to other developing countries, but their economy is set against a background of a recent civil war – operating in a post-conflict economy is a factor rarely considered in social and environmental disclosure, yet has important influence on policy in these areas.

This paper discusses three contextual issues that warrant more and improved consideration in CSR research, with particular emphasis on CSR reporting research.

More and more corporations worldwide are involved in corporate social responsibility activities, and as a result are providing more social and environmental information to the public. Following from this, CSR disclosure, or reporting, has become one of the major fields of investigation by accounting scholars (Deegan 2009 ; Mathews 1997 ; Tilt 2001 ). Research that considers both CSR activity and CSR reporting has traditionally focused on companies in more developed economies, predominantly the US, UK, Australia and New Zealand (Burritt and Schaltegger 2010 ; Frost et al. 2005 ; Gray 2006 ; Gurvitsh and Sidorova 2012 ; Othman and Ameer 2009 ; Patten 2002 ; Sahay 2004 ), but recently there has been increasing interest in understanding the phenomenon in developing countries particularly as they experience growth and move towards a more capitalist orientation (Sumiani et al. 2007 ). Of the research that does exist, a number of papers suggest that ‘country’ is a determinant for CSR involvement and for the level of disclosure, but do not go much further.

Many of the studies of developing countries however, choose a framework for their investigation based on those shown to be meaningful for explaining disclosure in developed, capitalist economies. That is, they fail to investigate fully the contextual factors that influence firms and their reporting in those countries that have a different social, political, legal and/or cultural context.

It may be argued that this is appropriate as many emerging economies are experiencing growth and moving towards having a more market-based orientation. However, this is rarely acknowledged or questioned in these papers. Yet, it is reasonable to suggest that these factors have a significant effect on the applicability of theories such as stakeholder theory, legitimacy theory and accountability theory, which are commonly used to explain the phenomenon of reporting.

The majority of the world’s population lives in developing countries and each country experiences its own unique social, political and environmental issues (United Nations 2013 ). These countries are in the process of industrialisation and are often characterised by unstable governments, higher levels of unemployment, limited technological capacity, unequal distribution of income, unreliable water supplies and underutilised factors of production. As a result of rapid industrial development, policies are pursued that aim to attract greater foreign investment, and the investors are often keen to start benefitting from fiscal incentives and cheap labour. While these strategies make economic sense, they have adverse social and environmental effects, including the use of child labour, low or unpaid wages, unequal career opportunities, occupational health and safety concerns, and increased pollution.

In a review of the literature on determinants of CSR reporting (Morhardt 2010 ), reports that research on the impact of different variables in different regions is inconclusive due to the lack of enough studies. Factors that may influence CSR disclosure practices fall broadly into internal and external (Fifka 2013 ; Morhardt 2010 ), but are commonly classified further as (Adams 2002 : p224):

Corporate characteristics, such as size, industry group, financial/economic performance and share trading volume, price and risk;

General contextual factors, such as country of origin, time, specific events, media pressure, stakeholders and social, political, cultural and economic context; and

Internal contextual factors, including different aspects of corporate governance.

While CSR reporting has been studied by a large number of scholars, only a few fall into the second of the categories above, and consider context in detail. This is particularly relevant when considering developing countries. A few papers have specifically reviewed studies on developing countries. For example, (Belal and Momin 2009 ) categorise the work on developing countries into three groups: studies of the volume or extent of reporting; studies of the perceptions of CSR reporting by managers; and studies of the perception of CSR reporting by stakeholders. In all the studies reviewed there is little discussion of the context, other than a description of the country, and no real thought about the theoretical assumptions being made.

This paper presents a discussion of the different contextual issues or factors that show some evidence or potential to influence CSR and reporting in developing countries. It focusses on three specific issues and provides a research agenda for future consideration of the influence of context in CSR reporting research. The paper is structured as follows. The next section introduces some broad contextual factors that warrant consideration in the literature on CSR reporting. Next, three specific contextual issues are examined: the role of political ideology and hegemony; the influence of cultural understandings; and the impact of historical economic context. Finally, by way of conclusion, some recommended areas for further research are suggested.

Contextual considerations

Adams ( 2002 ) talks about the social, political, cultural and economic context, so some consideration of what this might mean is needed as each of these concepts themselves cover a variety of aspects, and indeed overlap. While papers may talk about the ‘social context’ in which the companies being examined operate, this is not well defined and little consideration is given to what this means. Some things that could be more explicitly considered include, inter alia : the role of the press; the status of women; the legal/justice system; the level of corruption; the level of government control, cultural understandings; and so on. This paper chooses to highlight three of these areas, and these are discussed briefly below in broad terms, followed by a discussion of some specific aspects of each identified as providing fertile grounds for future research.

Political system

Assumptions are often made about capitalist systems, whether explicit or implicit, as the vast majority of work on CSR reporting has been done in the Western context. However, there is little research looking at CSR reporting in socialist or communist countries. Some work has been undertaken on China (Dong et al. 2014 ; Gao 2011 ; Situ and Tilt 2012 ), but this work often applies the same conceptual frameworks as Western studies. What about the influence of ideology, and hegemony?

Sociocultural environment

Human beings have “distinctive cultural (learned) characteristics, histories and responses to their environment” and the term ‘sociocultural’ is commonly used in anthropological research to describe these and the “interactions and processes” that this involves (Garbarino 1983 : p1). Some general studies of culture and CSR using Hofstede exist (Silvia and Belen 2013 ), but an in-depth analysis of different understandings and conceptions of terms such as CSR as a result of sociocultural influences is lacking. The work that does examine specific factors often suggests that the Western concept of CSR does not fit these contexts (Wang and Juslin 2009 ).

The majority of work that considers sociocultural factors has looked mainly at religious aspects of CSR, most commonly by reviewing reporting by Islamic organisation, such as Islamic banks (Maali et al. 2006 ; Siwar and Hossain 2009 ; Sudarma et al. 2010 ). The teachings of many religions focus on social responsibility, the relationship with the natural environment, treatment of others, fairness, justice, etc., so there is a natural expectation that religion-based organisations may be more likely to engage in CSR and CSR reporting. A more nuanced consideration of how this manifests itself in different societies would improve understanding of the drivers and motivations of these activities. Similarly, other sociocultural factors, such as national identity, values, social organisation and language, could be incorporated.

Stage of development

The emerging literature on CSR reporting outside the Western world examines countries that are ‘developing’ (Belal and Momin 2009 ; Momin and Parker 2013 ), but little depth is included about where they are in their development journey and how the potential conflict between economic and social goals impacts CSR or CSR reporting. Rostow’s ( 1962 ) Stages of Economic Growth model suggests there are five stages (traditional society, preconditions for take-off, take-off, drive to maturity, and age of high or mass consumption), yet most literature on CSR classifies countries only into developed or developing. The ‘developing’ classification potentially includes countries that are in Rostow’s first, second or third stage which may have an impact on their response to CSR issues. In addition to economic variables however, the United Nations also produces a Human Development Index (HDI) which considers life expectancy, education and income to measure how social, as well as economic, development (UNDP 2015 ). Both these concepts are important for consideration of CSR.

Importantly, consideration of just one or two aspects of these three broader contextual issues may result in misinterpretation of the results. Often these things interact, for example, social issues often cross over with cultural and religious impacts, or even with political influence where the regime is more hegemonic. It is thus important to consider, or at least acknowledge, the holistic nature of the context of the phenomenon being examined.

It is beyond the scope of this paper to discuss all of the issues raised here although this would be an important part of a larger research program. Therefore, three particular contextual issues, and three specific contexts, are the focus of this paper: the role of political ideology and hegemony (China); the influence of cultural understandings (Middle East); and the impact of historical economic context (Sri Lanka).

Politics, ideology and state control

Ideology is a set of common beliefs that are shared by a group of people, and is “the fundamental social beliefs that organize and control the social representations of groups and their members” (Van Dijk 2009 : p78). Countries such as China provide a fertile research setting to examine the influence of ideology, and hegemonic approaches of influencing CSR, which have been missing from most CSR research in the region.

The Chinese political model has some unique characteristics. Among these is the dominance of ‘the party state’, which exercises control in different forms over most aspects of the economy that is unmatched when compared to other state capitalist economies. Political leaders use a variety of tools (Bremmer 2010 ) and it is the combination of three particular tools that sets apart the Chinese system: the exercise of control as a dominant shareholder, the ability to appoint key positions in major firms, and the means to influence decision-making via ideology. First, the party exerts shareholder power over state-owned enterprises (SOEs). Chinese SOEs play an instrumental role in society (Du and Wang 2013 ) and make up around 80 % of the stock market (Economist T 2012 ). As protecting the environment is a major part of the guiding ideology and the nation’s policy, SOEs are likely to be keen to provide CER. Second, the party exercises power over the appointment of the senior leadership in SOEs (Landry 2008 ). This has resulted in control as they are “cadres first and company men second. They care more about pleasing their party bosses than about the global market” (Economist T 2012 : p6). Third, party control is exercised through ideology. The party has cells in most larger firms, whether private or state-owned, which influence business decisions made at board meetings. Given that China considers the Marxist-Leninist-Maoist ideology as crucial this distinguishes it most significantly from other varieties of state capitalism that have a more liberal-democratic flavour.

There is some evidence that the first form of party control has been declining in recent times with the number of SOEs under the SASAC’s control halving over the last decade (Mattlin 2009 ). Similarly, since 1999, the share of SOEs in the economy has declined from 37 % to less than 5 %. This results in greater use of regulation and ideological hegemony to achieve its aims, yet most CSR research still uses state-ownership as a proxy for all types of state control.

Even after economic reform, ideology in China was still pervasive (Lieber 2013 ). Lieber ( 2013 ) argues that ideology is widely used to signal loyalty and the government is good at using ideology to “control and direct key vocabularies… (and) vague ideological language can create a climate of uncertainty thus increasing the range of a control regime” (Lieber 2013 : p346). However, the prevailing ideological themes in China are dynamic. In particular, most recently, new ideological themes have developed to respond to the changes in society. When economic reform began, “building up a socialist market economy with specific Chinese characteristics” was the guiding ideology (Zhang 2012 : p25). As such, economic growth was the country’s priority, but in 2005, “building up a harmonious society became the prevailing ideology” (and CSR is a key element of this resolution).

Ideology is used by the Chinese government to exert control over businesses. Traditionally, the government has “been considered a source of moral authority, official legitimacy and political stability…and …political language has been vested with an intrinsic instrumental value: its control represents the most suitable and effective way first to codify, and then widely convey, the orthodox state ideology” (Marinellin 2012 : p26). The language “developed and used by party officials … consists of ‘correct’ formulation, aims to teach the ‘enlarged masses’ how to speak and, how to think” (Marinellin 2012 : p26). The idea of the importance of a ‘Harmonious Society’ is the “re-contextualized discourse in response to the emergent issues in the changing social stratification order” (Zhang 2012 : p33). As a result, Chinese companies have been noticeably adopting the language of social concern and environmental protection.

It may therefore be suggested that CSR reporting in China is directly a response to the government’s ideological hegemony. However, the story is not as straightforward as it may first appear, for two reasons. First, despite a great deal of commitment to social and environmental regulation in China, implementation of these regulations has been limited. Second, as China enters a phase of continued economic development, Western influences may begin to have a moderating effect on the strength of the ideology.

The Chinese economy has grown rapidly in terms of gross domestic product (GDP) (World Bank 2016 ). The economic reforms that took place over the past decades were motivated substantially by the Chinese central government, and recent scholars have noted the positive role that ideology played in driving those reforms, notwithstanding that economists historically view ideology as “distorting… knowledge, judgment and decision making” (Lieber 2013 : p344).

With economic reform however, has come substantial environmental degradation which in turn has led to poor health outcomes for much of society generally. This led to a high level of commitment to environmental regulation in particular from as early as the 1990, followed by the release of even more rigorous regulations on environmental protection in the 2000s. However, despite the high commitment made by the Chinese central government, implementation of these policies is quite poor (Bina 2010 ). In terms of environmental regulation, for example, the implementation problems stem from a number of areas, including: the position of environmental protection agencies in the political framework; conflict between central and local governments; and supervision issues. The system of supervision of local environmental departments is a key problem (Bina 2010 ). When an environmental department is set up in the central government, corresponding environmental departments are set up in local governments. Ideally, these local departments should be agencies of the central department, deliver the central environmental department’s strategies, and supervise local environmental protection implementation. In reality, the local environmental departments are subservient to the local rather than central governments. All their financial support and staff appointments come from local governments. Therefore, rather than supervising local environmental protection implementation, the local environmental departments become “rubber stamps” for local governments (Zheng 2010 ). Therefore, it is unlikely that there will be efficient enforcement of environmental laws, regulations and policies at the local level (Bina 2010 ; Zheng 2010 ).

Finally, as China heads towards a market economy, government intervention becomes a policy choice, and markets function as a tool of national interest (Zhao 2011 ). However, as Chinese firms become more involved with foreign trading partners and markets, their reporting activity is also influenced by foreign and global organisations, leading to potential tension between demonstrating commitment to state ideological goals and meeting the requirements of global stakeholders.

Given the complexity of the context, research into CSR reporting in China needs to take into account the specific aspects of Chinese politics and culture in order to provide a nuanced understanding, and ultimately an improvement, of CSR reporting activities. However, a review done of the literature on CSR in by Chinese showed that it is very descriptive with little depth and much of the CSR literature is conceptual, descriptive, or argumentative in nature (Guan and Noronha 2013 ). The authors noted proper research methodologies are not systematically applied in some studies, and supporting theories are lacking. In the non-Chinese studies on China, there is also a predominance of papers on determinants and volume of reporting (Situ and Tilt 2012 ), with very few considering broader contextual factors, other than a few that look at specific cultural attributes (e.g., Rowe & Guthrie 2009 ).

Sociocultural understandings

Notwithstanding a move towards a market orientation of many developing countries, such as in China as outlined above, conceptions of CSR by management of companies in these countries may be quite different to those in the West (Wang and Juslin 2009 ). These differing conceptions may be a result of differing values and attitudes, language, religion or identity. Even specific elements of CSR are conceived of differently, for example in China, the main understanding of sustainability is in terms of environmental protection (Situ et al. 2013 , 2015 ). These socioculturally derived understandings are inevitably reflected in their reporting.

In another example, in the Middle East, the predominant perception of CSR is that it simply means philanthropic donations. In this region, the issue of social responsibility is relatively new, and as such the number of studies of CSR and CSR reporting in the Gulf region is growing (Al-Khatar and Naser 2003 ; AlNaimi et al. 2012 ; Emtairah et al. 2009 ; Mandurah et al. 2012 ; Marios and Tor 2007 ; Minnee et al. 2013 ; Nalband and Al-Amri 2013 ; Naser et al. 2006 ; Naser and Hassan 2013 ; Qasim et al. 2011 ; Sangeetha and Pria 2012 ). Many of these studies do not consider the cultural context to a very great extent as the research is emerging and focusses on perceptions. For example, Mandurah et al. ( 2012 ) and Emtairah et al. ( 2009 ) explored managerial perceptions of the concept of CSR in Saudi Arabia and found that managers are aware of the concept, but there is little connection between the managerial level perceptions and firms’ workforce. The authors describe CSR as being in its infancy phase, which limits the understanding of the concept to the view that CSR simply means being philanthropic. This indicates a different, and perhaps less developed, understanding of the concept in the region compared with the West, but the reasons for this, and the consequences for CSR reporting, are under-explored. Some authors suggest the narrow use of the term is because of the religious obligations towards society, (Visser 2008 ). There is only minimal evidence of any CSR practices other than philanthropy-based or any strategic approaches to CSR for long-term benefits (Visser 2008 ), but the trend is increasing and the forms that philanthropy takes is expanding.

It has also been argued that politics plays a significant role in increasing the awareness of CSR in the Arab world. Avina ( 2013 ) suggests that the perception of CSR in the Middle East changed after the Arab spring event, for both local and international firms. The term CSR more than a decade ago had little meaning to the public (Visser 2008 ) but since the Arab spring, the sense of social responsibility among civil society and the corporate sector has increased Avina 2013 ). Firms realised that they play a role in social responsibility, not just governments, and recognised that CSR should go beyond just donations to charitable causes (Avina 2013 ). Ronnegard ( 2013 ), however, predicts that CSR in the Middle East will not mimic the Western concept because of the strong influence of culture and religion in the region. Moreover, the influence of stakeholders in the Middle East is considered to be limited due to there being a lack of free press, few lobby groups and the different cultural attributes of employees and consumers. Some studies in Gulf countries have however, suggested that stakeholders, such as government and charitable organisations, may have an impact on firms’ behaviour (Emtairah et al. 2009 ; Naser et al. 2006 ). Others suggest that CSR may have developed as a concept due to the increase of foreign direct investment into Arab countries, the trend of shifting family and government owned firms into the public domain, and the globalisation of the region’s large national firms.

From the limited studies that have been undertaken, there is evidence of CSR reporting by Gulf country companies, with human resources and community involvement being the dominant themes in may reports Abu-Baker and Naser 2000 ). Thus, understanding of motivations for CSR reporting is not yet well developed and few existing studies consider the different level of stakeholder pressure in the region. This suggests that more research is needed on the formation of notions of CSR within specific contexts. This region is of particular interest because, according to the Human Development Report (HDI 2013 ), countries in the region are classified as high, or very high, in human development. That is, they are not only trying to develop and improve their economy, but are also trying to improve the quality of life of their citizens (Ramady 2010 ). The overall outlook of these countries indicates that they are performing well, however, Fadaak ( 2010 ) notes that identifying poverty lines is a challenge because of a lack of a clear definition of poverty in the region. There are no official reports considering poverty or other social problems and no GCC (Gulf Cooperation Council) countries were found in the list of the World Bank Database in relation to the poverty rate.

Similarly, in other developing countries the importance of local economic, cultural, and religious factors that shape the business environment, and understandings of charity and philanthropy, need to be taken into account. Empirical work in this area is lacking (Lund-Thomsen et al. 2016 ). In Sri Lanka, for example, “the most common arguments used to ‘sell’ the business case for CSR and CP [Corporate Philanthropy], for example an improved brand image, increased market or customer share, employee retention, mitigated regulatory risks, and reduced tax burden, are considered mostly irrelevant” (Global Insights 2013 : p1). Business leaders engage in CSR for a range of business, humanitarian, social, religious, and political reasons. Key amongst them is a belief that ‘giving back’ to society discharges religious obligations to the poor, and an awareness that being seen to contribute to national development goals is important (Global Insights 2013 ). Hence, the conception of CSR in this region is culturally determined, but also shaped by the economic environment.

• Economic development

As well as government control, culture and political factors, the stage of economic development a country is in is also an important contextual factor that may impact CSR reporting. In China, as discussed above, the drive for economic reform led directly to environmental impacts which needed to be addressed. A number of other developing countries have been examined for their reporting on CSR issues, particularly from the Asian region (Andrew et al. 1989 ; Elijido-Ten et al. 2010 ), India (Mishra and Suar 2010 ; Raman 2006 ; Sahay 2004 ), and Bangladesh (Belal and Owen 2007 ; Belal and Roberts 2010 ; Khan 2010 ; Muttakin et al. 2015 ).

While these countries are classified as developing (IMF 2015 ), Bangladesh and India score only medium for human development. Another country in the region, Sri Lanka, has a high rating on the HDI, and has been exhibiting extensive growth since the end of a 30-year war (WPR 2015 ). Thus, exhibiting both economic and social growth aspects makes it an interesting case for studying CSR.

Sri Lanka has a population of over 20 million and foreign companies have increased their investments with one billion US dollars in direct foreign investments in 2013 alone ( BOI ). Classified as a middle income developing country, the challenge for Sri Lanka is to achieve high economic growth without causing irreversible damage to the environment and while continuing to eliminating social issues such as poverty, malnutrition and poor workplace ethics (Goger 2013 ). In addition, Sri Lanka also has a long history of corporate philanthropy, largely led by individuals whose values and actions stem from religious and cultural views (Beddewela and Herzig 2013 ) but has recently seen an increase in private firms offering development-related initiatives. Public infrastructure projects have been the main element of post-war economic planning, but there still remains rural poverty in the country. Thus, the primary motivation for CSR and philanthropy in Sri Lanka is poverty reduction, particularly for children and youth, social welfare organisations like orphanages and elderly homes, hospitals and health services, and veterans’ charities (Global Insights 2013 ). Thus, the economic, cultural, and political context means that these poverty rates have fallen (data indicates that the rate went from approximately 20 % in 2000 to under 9 % in 2013) and that inflation has slowed (Wijesinha 2014 ), so opportunities for private businesses to contribute to infrastructure abound. However, these private, development-orientated, CSR initiatives have often failed to deliver their aims and there is considered to be a danger that they may in fact perpetuate the causes of poverty and ethnic and religious conflict given their ties to particular ethnic groups (Global Insights 2013 ).

Notwithstanding this environment, the topic of CSR reporting in Sri Lanka has received relatively little research attention compared to other parts of the world (see Belal and Momin 2009 , for a review). In terms of motivations for CSR, there is some evidence that firms in which senior management have a positive outlook towards social and environmental practices tend to disclose more on these aspects, as compared to other firms (Fernando and Pandey 2012 ). However, reporting on CSR initiatives is not mandatory thus it is likely that any voluntary reporting by Sri Lankan firms will vary significantly. One study of reporting was conducted by Senaratne and Liyanagedara ( 2012 ) who examined the level of compliance with Global Reporting Initiative (GRI) guidelines in the disclosures of publicly listed companies, selected from seven business sectors. The authors conclude that the level of compliance with the GRI is low and that disclosures vary significantly amongst the companies, potentially reflecting varying commitment to CSR. Similarly, a longitudinal study across five years (2005–2010) was carried out by Wijesinghe ( 2012 ) to identify trends in CSR reporting in Sri Lanka and the study identified an increasingly positive trend, predicting similar levels of disclosures provided by companies in developed countries. The few studies that have been conducted examining the predominance of reporting in Sri Lanka, mostly examining multinational companies, conclude that CSR reporting is gaining momentum in Sri Lanka but is still emerging as the concept of CSR itself emerges (Beddewela and Herzig 2012 ; Hunter and Van Wassenhove 2011 ).

Conclusion and a future research agenda

As more and more research on CSR in developing countries emerges in the academic literature, it is important to ensure that appropriate consideration is given to the context in which the research takes place. Examination of CSR and CSR reporting practices without contextualisation could perpetuate flawed understandings that are based on evidence from research in the developed world. Different political, social, cultural and economic environments impact on the both the development of, and reporting of, CSR activities and consequently impact on the value of these activities to benefit society and the natural environment.

A suggested agenda for future research, that considers context in more depth, includes:

Consideration of ideological and hegemonic regimes and their attitude towards CSR. This research would consider potential positive and negative impacts of the political and governance system. In China, for example, the potential for Communist Party ideology to increase environmental protection and improve social conditions is vast, and is starting to be seen to have a strong impact on firm behaviour. Examination of this over time will provide an important contribution to understanding the role of government beyond the more common analysis of environmental protection regulation.

Greater examination of sociocultural variables in different countries, beyond analysis of religious influence, and beyond the use of Hofstede. Understandings of concepts such as CSR in countries in Asia, the Middle East and the Asian sub-continent, are known to differ from those in the West, so understanding their potential to lead to better (worse) CSR outcomes is important. The variety of variables that could be included is vast, but some clearly important issues include: language, secularism, freedom of the press, access to information, homogeneity of values and attitudes, and the existence of a national figurehead or identity.

Longitudinal examination of the process of economic development. Countries where the economy is developing rapidly, such as China and the Middle East; and countries where the historical economic context differs dramatically, such as in Sri Lanka where the need for development is borne out of conflict, provide rich backgrounds to consider how CSR is developing alongside economic developments.

A comprehensive framework for examining these, and other, potential factors that influence CSR and CSR reporting in developing countries does not exist, but Table  1 attempts to provide a preliminary outline of some factors that could comprise such a framework, and be used to guide future research. As mentioned earlier, it is important to note, however, that these variables are not discreet and are likely to interact with each other. This is noted in the table as a reminder that the classifications are somewhat artificial and that acknowledgement of a more holistic consideration is important.

These are clearly only a selection of opportunities for CSR research on developing nations and emerging economies. Calls for more work on these factors have continued since Adams’ ( 2002 ) original call, but there is still vast scope to improve our understanding of CSR practice throughout the world (Fifka 2013 ), where much of the social and environmental damage is taking place.

Importantly, research of this kind must be transdisciplinary as perspectives from areas such as political science, philosophy and economics are essential. Only with in-depth, contextualised understandings can improvements to the nature of CSR activity be implemented.

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Acknowledgements

It is important to acknowledge that this paper provides an overview of a larger research program currently being undertaken by a team of doctoral students at Flinders University and the University of South Australia. Credit must be given to Ms Hui Situ (Flinders University) who is researching environmental reporting in China, Mr Abdullah Silawi (Flinders University) who is researching social responsibility reporting in the Gulf region, and Ms Dinithi Dissanayake (University of SA), who is researching environmental disclosure in Sri Lanka.

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Tilt, C.A. Corporate social responsibility research: the importance of context. Int J Corporate Soc Responsibility 1 , 2 (2016). https://doi.org/10.1186/s40991-016-0003-7

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Corporate social responsibility and individual behaviour

• Herman Aguinis   ORCID: orcid.org/0000-0002-3485-9484 1 ,
• Deborah E. Rupp 2 &
• Ante Glavas   ORCID: orcid.org/0000-0002-3241-3497 3  

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Corporate social responsibility (CSR) research can help to address some of society’s grand challenges (for example, climate change, energy sustainability and social inequality). Historically, CSR research has focused on organizational-level factors that address environmental and social issues and the firm’s resulting financial performance, with much less focus on individual-level factors. In response to research calls to consider the individual level of analysis, we provide a narrative review to improve our understanding of the interconnections between CSR and individual behaviour. We organize existing research around three individual-level categories: CSR perceptions, CSR attitudes and CSR behaviours. We summarize research elucidating how perceptions and attitudes influence behaviours and how organization and higher-level CSR context and individual-level CSR readiness moderate perceptions–behaviours and attitudes–behaviours relationships. We offer a conceptual model that organizes the diverse, conflicting and multidisciplinary research on the CSR–individual behaviour link and that can be used to guide future research.

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Aguinis, H., Rupp, D.E. & Glavas, A. Corporate social responsibility and individual behaviour. Nat Hum Behav 8 , 219–227 (2024). https://doi.org/10.1038/s41562-023-01802-7

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Communication of talent management strategies should account for self-perception

RESEARCH BRIEF - When it comes to inclusive vs. exclusive talent management strategies, how do employees feel about what's fair? How do their own self-perceptions play a role?

Sustainability training improves eco-friendly behaviors outside of work

RESEARCH BRIEF - Researchers examined the direct and indirect relationships between employee participation in an environmentally focused training at work and employees' eco-friendly behaviors outside of work...

Community Involvement

Want to increase donations? Pick a number...

RESEARCH BRIEF - Researchers examined how varying the way in which donations are solicited (e.g., requesting a specific amount vs. requesting an open-ended donation) affects donation amount and total number of donations.

Perceived control impacts donors’ likelihood to give money versus time

RESEARCH BRIEF - To explore how a greater number of donors might be induced to give money, researchers conducted a series of seven studies with nearly 2,800 participants...

Adjust grantee oversight to achieve intended outcomes

RESEARCH BRIEF - Researchers examined survey responses from 242 nonprofit organizations that received funding from foundations. They analyzed how non-monetary factors in the grantee-grantor relationship are linked to...

CSR communication: Consumers assess companies based on what they say and do

RESEARCH BRIEF - Communication strategies surrounding corporate citizenship efforts should be commensurate with actual corporate citizenship activities.

Sustainablity Reporting

Does more robust ESG disclosure reduce a firm's future earnings risk?

RESEARCH BRIEF - To investigate the relationship between ESG disclosure and future earnings risk, researchers studied disclosure scores and analyst forecast data for 1,004 S&P Global 1200 firms

How industry-related factors affect SDG-related reporting

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Increased ESG ranking lowers the cost of corporate debt

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Will a higher ratio of women board members improve ESG performance?

RESEARCH BRIEF - To examine the relationship between women board directors and corporate social performance including how national culture may affect this relationship—researchers looked at nearly 3,200 public firms across 38 countries over 7 years.

Age demographics of top management teams impact environmental management strategies

RESEARCH BRIEF - To understand what effect the age of top management team members has on a firm’s environmental management strategies, researchers analyzed data from over 500 U.S. firms over eight years.

Women directors positively affect ESG performance, especially in certain countries

RESEARCH BRIEF - Researchers looked at the ratio of women directors on the boards of 3,175 global firms alongside the firms’ corporate social performance scores.

Women CFOs are clearer communicators with shareholders—and it pays off

RESEARCH BRIEF - CFOs who are women tend to speak more realistically, concisely, and quantitatively than their male counterparts in less scripted portions of earnings calls. Read how investors respond...

Environmental Sustainability

Implications of Legal, Cultural & Governance Factors on Corporate Climate Commitment

RESEARCH BRIEF - The purpose of this study was to understand how a country's culture and legal system, as well as internal governance mechanisms, influence a company's commitment to addressing climate change.

Climate risk disclosure and institutional investors

RESEARCH BRIEF - In this study, researchers focused on three groups of institutional investors with higher disclosure demand, which they deemed “climate-conscious investors.”

Influence of board structure on firm carbon emissions

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It pays to manage climate risk

RESEARCH BRIEF - In a study of nearly 12,000 bank loan terms at nearly 3,000 U.S. companies, researchers analyzed how climate risk affects firm performance and risk, including operational performance, default risk, and bank loan terms.

The Value of Corporate Citizenship

Do ESG scores play a role in a firm's market value?

RESEARCH BRIEF - This study observed market value of ~200 firms from 2002 to 2021. Researchers looked at the firms’ overall ESG scores and scores for each of ESG’s three pillars: environmental, social, and governance...

How ESG affects equity valuation, risk, and performance

RESEARCH BRIEF - Can positive changes in a company's ESG characteristics serve as a useful indicator for predicting investment quality?

When to mention CSR in corporate apology statements—congruence and commitment

RESEARCH BRIEF - Researchers surveyed 252 U.S. consumers, who were asked to read a negative news article about a fictitious pharmaceutical company, along with an apology statement admitting fault for failing to report adverse side effects of its pain reliever.

Supply Chain Management

Using vague language diminishes CSR message credibility

RESEARCH BRIEF - To understand the relationship between different types of corporate social responsibility (CSR) messages and consumer trust, researchers surveyed participants about the CSR reputation of a specific unnamed company.

CSR performance affects supply-chain contracting decisions

RESEARCH BRIEF - To understand whether an increase in available CSR information affects supplier contracting decisions, researchers gathered over 3,500 supplier-year observations.

Wage-related interventions for workers who earn low wages

RESEARCH BRIEF - Can companies increase worker compensation for employees earning low wages without a negative impact to the bottom line?

Mandatory nonfinancial disclosure increases supply chain transparency

RESEARCH BRIEF - To understand how mandatory ESG disclosures might affect firms’ supply chain due diligence, researchers analyzed 1,500 firms from 2005-2016, reviewing nearly 10,000 firm year observations.

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ORIGINAL RESEARCH article

The influence of digital platform on the implementation of corporate social responsibility: from the perspective of environmental science development to explore its potential role in public health.

• 1 School of Management, Guangzhou University, Guangzhou, China
• 2 Guangzhou Xinhua University, Dongguan, China
• 3 School of Public Administration, Guangzhou University, Guangzhou, China
• 4 School of Economics and Statistics, Guangzhou University, Guangzhou, China
• 5 School of Journalism and Communication, Guangzhou University, Guangzhou, China

Introduction: This paper aims to explore the intersection of corporate social responsibility (CSR) and public health within the context of digital platforms. Specifically, the paper explores the impact of digital platforms on the sustainable development practices of enterprises, seeking to comprehend how these platforms influence the implementation of environmental protection policies, resource management, and social responsibility initiatives.

Methods: To assess the impact of digital platforms on corporate environmental behavior, we conducted a questionnaire survey targeting employees in private enterprises. This survey aimed to evaluate the relationship between the adoption of digital platforms and the implementation of environmental protection policies and practices.

Results: Analysis of the survey responses revealed a significant positive correlation between the use of digital platforms and the environmental protection behavior of enterprises ( r = 0.523 ; p < 0.001 ), Moreover, the presence of innovative environmental protection technologies on these platforms was found to positively influence the enforcement of environmental policies, with a calculated impact ratio of ( a ∗ b / c = 55.31 % ). An intermediary analysis highlighted that environmental innovation technology plays a mediating role in this process. Additionally, adjustment analysis showed that enterprises of various sizes and industries respond differently to digital platforms, indicating the need for tailored environmental policies

Discussion: These findings underscore the pivotal role of digital platforms in enhancing CSR efforts and public health by fostering improved environmental practices among corporations. The mediating effect of environmental innovation technologies suggests that digital platforms not only facilitate direct environmental actions but also enhance the efficiency and effectiveness of such initiatives through technological advances. The variability in response by different enterprises points to the importance of customizable strategies in policy formulation. By offering empirical evidence of digital platforms’ potential to advance CSR and public health through environmental initiatives, this paper contributes to the ongoing dialogue on sustainable development goals. It provides practical insights for enterprises and policy implications for governments striving to craft more effective environmental policies and strategies.

1 Introduction

Global environmental issues have gained prominence in today’s society, raising a great deal of concern. Environmental challenges such as climate change, resource depletion and ecosystem destruction threaten the sustainable development of the earth and the survival of mankind ( 1 , 2 ). In this context, enterprises not only need to find a balance between economic interests and environmental protection, but also need to hypothesize social responsibilities and contribute to sustainable development ( 3 ). As a tool for information dissemination, cooperation and interaction, and resource integration, digital platform is regarded as an emerging force that may have a far-reaching impact on corporate environmental protection behavior and social responsibility ( 4 ). In the past decades, corporate social responsibility (CSR) has become an important part of business practice. Enterprises no longer only pay attention to economic performance, but link their economic activities with social and environmental issues to ensure sustainable development ( 5 – 7 ). Meanwhile, the rise of digital platform has changed the interaction between enterprises and their stakeholders, providing enterprises with more opportunities to disseminate environmental information, cooperate to solve environmental problems, and supervise their environmental protection behavior ( 8 ). However, despite these potential opportunities, there are still many unknown factors about the actual impact of digital platforms on corporate environmental behavior and social responsibility ( 9 ).

In recent years, with the rapid development of digital technology, digital platform has become an important force to promote social change. Especially in corporate social responsibility and public health, the role of digital platform has become increasingly prominent. Early studies such as Wang et al. ( 10 ) have pointed out that digital transformation can promote enterprises to implement environmental protection policies and social responsibility plans more efficiently. However, there is still a lack of existing literature on how the digital platform affects the sustainable practice of enterprises under the guidance of the development of environmental science, especially the contribution to public health. At present, digital platform plays a vital role in the practice of CSR. Through digital means, enterprises can manage resources more effectively, improve energy efficiency, reduce carbon emissions and other environmental protection behaviors. Taking an energy company as an example, the company uses digital platform to implement intelligent energy management system, monitor energy usage, and optimize energy distribution, thus reducing energy waste and improving energy utilization efficiency. Through digital monitoring and data analysis, enterprises can know the energy consumption in real time, adjust production plans in time to reduce carbon emissions, and realize green production. These measures not only help enterprises to comply with environmental laws and regulations and fulfill their social responsibilities, but also bring them economic benefits and brand reputation. Looking forward to the future, the potential of digital platform lies in promoting enterprises to achieve sustainable development goals and promoting environmental protection behavior and social responsibility practice to a higher level. The continuous innovation and application of digital technology will provide more environmental protection solutions and tools for enterprises and support the realization of environmentally friendly production. However, the digital platform also faces some challenges, such as data privacy protection and information security risks, which need to be effectively controlled. Meanwhile, in the process of digital transformation, enterprises may face challenges in technology upgrading and talent training, and it is necessary to strengthen their understanding and application ability of digital technology. Considering the development perspective of environmental science, the relationship between digital platform and CSR is very important. Through the application of digital platform, enterprises can better practice environmental protection behavior, promote sustainable development, and integrate social responsibility into all aspects of business operations. The in-depth discussion of this relationship fills the gap in the existing research and provides new ideas and viewpoints for the related influence in the field of public health. By combining the concepts of digital platform, environmental science and CSR, future research will help to better explore the potential role of digital platform in CSR and public health, and promote the development of enterprises in a more sustainable and socially responsible direction. Therefore, this paper attempts to fill this knowledge gap and explore the subject through empirical research. Specifically, this paper uses the methods of descriptive statistical analysis, correlation analysis and hypothesis test analysis to evaluate the relationship between the use of digital platforms and corporate environmental behavior, investigates the impact of digital platforms on CSR policies and practices, explores the intermediary variables and moderating variables between digital platforms and corporate environmental behavior, and compares the differences in the impact of digital platforms on corporate environmental behavior and social responsibility between different industries and geographical regions. This paper deeply discusses the important role of digital platform in enterprise operation and the possible positive impact of corporate social responsibility on public health and environmental protection. With the acceleration of digital transformation, enterprises increasingly rely on digital platforms to optimize their operational efficiency and market competitiveness, which provides new opportunities and challenges for enterprises to fulfill their social and environmental responsibilities. By revealing how the digital platform can help enterprises to better implement CSR strategy, and then have a positive impact on environmental protection, this paper aims to provide policy makers and business managers with empirical insights and suggestions to promote the realization of sustainable development goals.

In order to achieve the above research objectives, this paper adopts various research methods, including quantitative questionnaire survey, to collect relevant data of enterprises and digital platforms. Then, descriptive statistical analysis is used to summarize the basic characteristics of the data, correlation analysis is used to test the relationship between variables, and hypothesis testing analysis is used to verify the research hypothesis. In addition, intermediary analysis and adjustment analysis are used to deeply understand the influence mechanism of digital platform on corporate environmental behavior and social responsibility. This paper fills the knowledge gap of the influence of digital platform on corporate environmental behavior and social responsibility, and provides practical and policy enlightenment. By deeply understanding the relationship between digital platform and sustainable development of enterprises, it can provide strong support for enterprises and governments to formulate more effective environmental protection policies and strategies.

There are three innovations in this paper. First, from the perspective of environmental science development, the influence mechanism of digital platform on corporate environmental behavior and social responsibility is deeply explored. The second is to put forward the application strategy of digital platform in corporate environmental behavior and social responsibility to provide guidance for corporate practice. Thirdly, by means of questionnaire survey, descriptive statistical analysis, correlation analysis and hypothesis test analysis, the influence mechanism of digital platform on corporate environmental behavior and social responsibility is comprehensively studied.

2 Literature review

Scholars have carried out extensive research in the field of corporate environmental behavior and CSR. They paid attention to the motivation, influencing factors and effects of corporate environmental protection behavior, and discussed the influence of CSR on corporate performance and sustainable development from different dimensions. Afsar and Umrani ( 11 ) investigated the influence of perceived CSR on employees’ environmental behavior. The results showed that perceived CSR had a significant and positive impact on environmental commitment. Raza et al. ( 12 ) investigated hotel employees’ views on CSR activities and their influence on employees’ voluntary environmental protection behavior based on the theory of social exchange and identity. The results showed that CSR had a direct impact on employees’ voluntary environmental protection behavior. Latif et al. ( 13 ) analyzed the relationship between CSR and employees’ environmental behavior from the perspective of sustainable development, and found that employees’ perceived CSR actively promoted employees’ environmental behavior. Deng et al. ( 14 ) studied the relationship between CSR initiatives in hospitals and employees’ environmental behavior, and found that CSR directly and indirectly affected employees’ environmental behavior through environment-specific transformational leadership. Guan et al. ( 15 ) proposed that CSR was mainly related to the environmental performance and economic performance of enterprises. Nowadays, people can improve the environmental performance and economic performance of enterprises by promoting employees’ environmental behavior and altruistic values, and realize CSR. Giacalone et al. ( 16 ) believed that CSR involved the aim of having a positive impact on the community operated by the analyzed company. International organizations and government agencies had also issued a series of environmental science guidelines to encourage enterprises to adopt sustainable development practices, reduce carbon emissions and protect ecosystems. The Global Environment Outlook report provided a comprehensive assessment of the global environmental situation, and called on governments, enterprises and all sectors of society to take actions to reduce carbon emissions, protect ecosystems and promote sustainable development. The report included detailed analysis and suggestions on many environmental problems such as climate change, biodiversity loss and land degradation, and encourages enterprises to take environmental protection measures to promote the realization of global sustainable development goals. It shows that the environmental protection behavior of enterprises has a far-reaching impact on their economic performance and social reputation. Environmental protection behavior not only helps to reduce the environmental footprint of enterprises, but also improves the trust of consumers and investors in enterprises. However, the environmental protection behavior of enterprises is influenced by many factors, including laws and regulations, market pressure and social expectations. Therefore, it has become an important topic to study how to promote enterprises to participate in environmental protection activities more actively.

The emergence of digital platform provides a new perspective for studying corporate environmental behavior and CSR. Among them, technologies and algorithms play a key role in the digital platform, which can be used for data analysis, user behavior prediction and information dissemination. The participation of artificial intelligence (AI) can effectively interact with experts and non-experts in different social places to promote the wise judgment of opaque artificial intelligence systems and realize their democratic governance ( 17 ). Li ( 18 ) believed that big data analysis played an important role in green governance and CSR. Kong and Liu ( 19 ) thought that digital transformation has greatly promoted CSR, and it was helpful to improve pollution control ability and internal control efficiency in enterprises with low financing constraints and high regulatory pressure, thus improving CSR performance. Li ( 20 ) evaluated the financial investment environment of enterprises based on blockchain and cloud computing, and found that cloud computing technology and blockchain technology expanded the construction performance of financial investment data from 5.98 to 9.27. The computing performance was improved by 3.29. Based on two-stage structural equation modeling-artificial neural network (ANN) method, Najmi et al. ( 21 ) discussed the role of consumers in the recycling plan of scrapped mobile phones. Yan et al. ( 22 ) used two-stage structural equation modeling and ANN to analyze the impact of the adoption of financial technology on the sustainable development performance of banking institutions. The research results showed that green finance and green innovation fully mediate the relationship between the application of financial technology and the sustainable development performance of banking institutions ( 22 ). Diaz and Nguyen ( 23 ) predicted the minimum prediction error of CSR index through gray correlation analysis and gray correlation analysis, and found that BPN model had the smallest prediction error, which was better than recurrent neural network (RNN) and radial basis function neural network model. Ezzi et al. ( 24 ) analyzed the important role of blockchain technology in explaining CSR performance, and the results showed that the implementation of blockchain technology had a significant and positive impact on CSR performance.

Wang et al. ( 25 ) constructed a recommendation and resource optimization model by using neural network algorithm from the perspective of cultural and creative industries to promote enterprise project decision-making and resource optimization. The research showed that the entrepreneurial project recommendation and resource optimization model can significantly improve the recognition accuracy, reduce the prediction error, and contribute to the sustainable development of social economy and the optimization of entrepreneurial resources. Combined with the research content of this paper, these research results can provide effective decision-making reference for enterprises and promote the realization of sustainable development goals. Wang et al. ( 26 ) used blockchain technology to build an intelligent contract, established a risk management system for online public opinion, and tracked public opinion through risk correlation tree technology, thus improving the accuracy of risk prediction and credibility detection. The research results showed that with the support of blockchain technology, the three experimental schemes designed can reasonably predict the risk and detect the credibility of NPO. This work was helpful to optimize the control measures of network environment and provide an important reference for improving the management level of network public opinion. Deng et al. ( 27 ) promoted the mechanism of public participation and enhanced the vitality of the economic market of resource-based cities by increasing policy intervention. This study had important reference value for promoting urban resource management and economic efficiency. Li et al. ( 28 ) paid attention to the influence of the pilot policy of low-carbon cities on urban entrepreneurial activities and its role in promoting green development. The results showed that the pilot policy of low-carbon cities generally inhibits entrepreneurial activities, but the level of green innovation can alleviate this inhibitory effect. In addition, the pilot policy of low-carbon cities inhibited the entrepreneurial activities of high-carbon industries, while encouraging the entrepreneurial activities of emerging industries, which led to the changes and upgrading of industrial structure. Li et al. ( 29 ) discussed the development path of clean energy and related issues of sustainable development of mining projects in the ecological environment driven by big data. Through this study, it was hoped to provide empirical support and decision-making reference for mining projects in the development of clean energy, promote the sustainable development of mining industry and realize a win-win situation of economic and ecological benefits. This was of great significance for protecting the ecological environment and realizing the sustainable utilization of resources. Li et al. ( 30 ) investigated the influence of regional digital finance development on corporate financing constraints. It was found that digital finance can significantly alleviate the financing constraints of enterprises, and the impact on small and medium-sized enterprises and private enterprises was more significant. Li et al. ( 31 ) discussed the impact of climate change on corporate environmental, social and governance performance. According to the empirical results, the environmental, social, and governance (ESG) performance of enterprises was significantly inhibited by climate change. It was also found that eliminating the mismatch between internal and external resources would help to alleviate the adverse impact of climate change on ESG performance.

The above literature review provides a comprehensive overview of the relevant research status and scholars’ views on corporate environmental behavior, CSR and digital platform. The research shows that scholars have carried out extensive research in the fields of corporate environmental behavior and CSR, and paid attention to different aspects of these fields, including environmental commitment, environmental behavior of employees, and sustainable development performance. Their research reveals the profound influence of environmental protection behavior of enterprises on their economic performance and social reputation, and the direct influence of CSR on employees’ voluntary environmental protection behavior. In addition, as a new technology and tool, digital platform has attracted the interest of research circles. Technologies and algorithms play a key role in the digital platform, which can be used for data analysis, user behavior prediction and information dissemination, thus affecting the environmental protection behavior and CSR of enterprises. Many studies have shown that AI, big data analysis, blockchain and other technologies have a positive impact on CSR performance and environmental protection behavior ( 32 – 35 ). However, these studies also have some limitations, such as differences in research methods, limitations in sample selection and heterogeneity between different fields. Therefore, this paper aims to explore the influence mechanism of digital platform on corporate environmental behavior and social responsibility, adopt various research methods, and pay attention to the differences between different industries and geographical regions. This will help to fill the knowledge gap in existing research and provide more specific guidance for enterprises and policy makers to promote the realization of sustainable development goals.

The design of this paper focuses on the interaction between digital platform and corporate social responsibility and its influence on environmental protection behavior, which reflects the complexity and scientific value of the study. Based on the theoretical framework and previous empirical research, this paper investigates how the digital platform affects the environmental protection behavior by promoting the practice of corporate social responsibility. This not only deepens the understanding of the role of digital platform in the field of corporate social responsibility, but also provides a new perspective on how to use digital technology to promote environmentally friendly behavior of enterprises, thus filling the gaps in the existing literature.

3 Research methodology

3.1 cross-influence of csr and development of environmental science.

CSR and environmental science development are two interrelated fields, and their cross-influence is very important for understanding the mechanism behind corporate environmental protection behavior. This section deeply discusses the relationship between CSR and the development of environmental science, and establish the theoretical basis of the research. In this section, the guiding principles of environmental science development, including environmental protection and sustainable development policy documents issued by international organizations such as the United Nations Environment Programme and government agencies, are shown in Table 1 .

Table 1 . Guidance document for the development of environmental science.

In Table 1 , the common goal of core policies and plans is to encourage enterprises to adopt sustainable development practices, reduce carbon emissions and protect ecosystems, thus promoting global sustainable development. Enterprises can fulfill their social and environmental responsibilities by actively participating in these initiatives and complying with relevant policies. Meanwhile, they can gain economic and reputation benefits in terms of sustainability. These policies and plans provide a framework and guidance for enterprises to play an active role in environmental protection behavior ( 36 , 37 ).

CSR covers the social and environmental impacts of enterprises in their business activities, and emphasizes the active obligations of enterprises in fulfilling their social responsibilities ( 38 ). Figure 1 shows the cross influence of CSR and the development of environmental science.

Figure 1 . Cross-influence of CSR and the development of environmental science.

In Figure 1 , in the cross-influence between CSR and environmental science, the core principles and active obligations of CSR play a key role. The core principles of CSR, such as social responsibility, transparency and sustainability, guide enterprises to actively consider social and environmental factors in their business activities. Meanwhile, CSR, as an active obligation, requires enterprises not only to fulfill their legal obligations, but also to actively participate in solving social and environmental problems. These behaviors are the concrete application of CSR in the environmental field, which shows how enterprises actively fulfill their social and environmental responsibilities and promote the practice of sustainable development.

3.2 Potential mechanism of digital platform in enterprise environmental protection behavior

Digital platform refers to a platform based on digital technology and Internet, which connects different participants and provides various services and solutions through online interaction and data sharing ( 39 ). Figure 2 shows the technical architecture of digital platform.

Figure 2 . Digital platform technology architecture.

The technical architecture of Figure 2 digital platform includes infrastructure, middleware, service layer, data layer, application layer and user interface. The user interface is the part where users interact with the digital platform, which provides the functions of users to operate and manage the platform. The application layer is responsible for handling business logic and functions. The data layer is responsible for data storage, reading, updating and deleting, and provides data access interfaces for the application layer. The service layer is a part that provides various services, and provides a series of interfaces and functions for the application layer to call and use. Middleware is a part that connects various components and levels, provides a mechanism for data exchange and communication, and ensures the coordination and interaction between various parts. Infrastructure provides computing resources and storage space to ensure the stability and reliability of the digital platform ( 40 , 41 ). Figure 3 shows the potential mechanism of digital platform in enterprise environmental protection behavior.

Figure 3 . Potential mechanism of digital platform in enterprise environmental protection behavior.

In Figure 3 , digital platform plays an important role in corporate environmental behavior. Through data analysis, resource management, carbon management, environmental protection innovation and other mechanisms, the digital platform helps enterprises to better fulfill their social and environmental responsibilities, promote the practice of sustainable development, improve the environmental performance of enterprises, create economic value for enterprises, and promote the positive relationship between environmental protection and sustainability ( 42 ).

3.3 Research hypothesis

The research hypothesis is a speculative statement about the relationship among different variables. The research hypothesis of this paper focus on the influence of digital platform on corporate environmental behavior and social responsibility.

Hypothesis 1 : There is a positive correlation between the widespread application of digital platforms and corporate environmental protection behavior.

Hypothesis 2 : There is a positive correlation between the environmental protection innovation technology of digital platform and the implementation of environmental protection policies of enterprises.

Hypothesis 3 : There is a positive correlation between social responsibility tools of digital platform and CSR activities.

Hypothesis 4 : There is a positive correlation between enterprise scale and industry type on digital platform and enterprise environmental behavior.

3.4 Method of data capture

In this study, the questionnaire design is to explore the influence of digital platform on corporate social responsibility practice by investigating employees in private enterprises. In order to ensure that the questionnaire can accurately reflect the actual digital actions and CSR activities of enterprises, a series of measures have been taken to enhance the reliability and validity of the questionnaire. Firstly, before designing the problem, the relationship between CSR and the development of environmental science is deeply studied, and the cross influence of CSR and environmental science is clarified. With reference to the policy documents on environmental protection and sustainable development issued by international organizations such as the United Nations Environment Programme, the theoretical basis of the research is constructed. This helps to ensure that the questionnaire design is closely related to the research objectives. Secondly, in the process of questionnaire design, 20 professionals with relevant backgrounds are invited to fill in the first edition of the questionnaire, and the expression and order of questions are adjusted according to their feedback to improve the clarity and logic of the questionnaire. This step is helpful to optimize the questionnaire design, ensure that the questions are accurate and clear, and capture the required information effectively. In addition, referring to the published related research, a measurement tool is constructed based on the indicators used in these studies to ensure the relevance and effectiveness of the questionnaire. In order to further improve the reliability and representativeness of the questionnaire, the online survey platform is used to distribute the questionnaire, and a reminder mechanism is set up to increase the response rate. Meanwhile, small rewards are provided for participants who completed the questionnaire to ensure the data quality. Cronbach’s α coefficient and exploratory factor analysis are used to verify the internal consistency test of sample data to evaluate the consistency and reliability of the questionnaire results. In addition, Pearson correlation coefficient is used to evaluate the correlation among different variables to ensure the accuracy and reliability of data analysis. In the questionnaire design, the respondents of private enterprises are divided into three categories: managers, team members and ordinary employees to ensure that employees with different positions and responsibilities are covered to fully understand the digital actions and CSR activities of enterprises. Through the questionnaire collection and analysis of employees in different positions, people can better understand the views and practices of digital platforms and environmental protection behaviors at all levels within the enterprise, and thus draw more objective research conclusions. The comprehensive application of the above measures makes it possible to explore the influence of digital platform on corporate social responsibility practice more comprehensively and accurately, and ensure that the obtained data has high credibility and representativeness, thus providing a solid foundation for subsequent analysis and conclusions. The specific questionnaire design and collection contents are as follows:

The choice of questionnaire survey in this paper is mainly based on its ability to effectively collect a wide range of data, while ensuring anonymity and authenticity. Compared with other data collection methods, questionnaire survey can cover a wider audience and get direct feedback on their opinions and behaviors, which is very important for exploring the role of digital platform in corporate environmental protection behavior.

In this paper, the data of environmental behavior and environmental science development released by the United Nations Environment Programme are used as the control data set of questionnaire survey results. Questionnaire survey is the main means to obtain information about environmental behavior and social responsibility of participating enterprises. Siyal et al. ( 43 ) used questionnaires to analyze how inclusive leaders cultivate employees’ innovative work behavior and creativity, and the results showed that inclusive leadership had a positive impact on innovative work behavior and creativity. In this paper, the respondents of private enterprises are divided into three categories: managers (M) who are related to environmental protection behavior and social responsibility activities of enterprises, team members (T) who are responsible for social responsibility, and ordinary employees (N). The sample size is determined based on Cochran formula. Considering the expected effect, α level and statistical power, it is estimated that at least 250 questionnaires are needed to ensure the reliability and representativeness of the research results. Finally, 256 valid questionnaires are collected, which meets the demand of sample size. After the preliminary design of the questionnaire, 20 professionals with relevant backgrounds are invited to fill it out, and the expression and order of the questions are adjusted based on their feedback to improve the clarity and logic of the questionnaire.

In order to ensure the validity and reliability of the questionnaire, this paper refers to the published related research and builds a measurement tool based on the indicators used in these studies. By using the online survey platform to distribute questionnaires and setting up a reminder mechanism, the response rate is improved, and small rewards are provided to participants who complete the questionnaires to ensure the data quality. In order to verify the consistency and reliability of data, Cronbach’s α coefficient and exploratory factor analysis are used for internal consistency test, and Pearson correlation coefficient is also used to evaluate the correlation among variables. The questionnaire is distributed to 297 respondents by e-mail or online survey platform. Two hundred and fifty six valid questionnaires are collected.

The questionnaire is divided into six sections. The first section is basic information statistics, including gender, working years, education level and occupation. The second section is the development level of environmental science, which mainly focuses on the degree of attention paid by enterprises to the development of environmental science and whether enterprises are developing or applying related technologies of environmental science. The third section is the application level of digital platform, knowing the application of digital platform in the enterprise where the interviewee works, including: the experience of using digital platform, whether the enterprise widely uses digital platform to support business operations, and whether the enterprise uses digital platform to monitor and manage data related to environmental protection and social responsibility. The fourth section is the environmental behavior of enterprises, mainly including whether enterprises have taken measures to reduce carbon emissions and whether enterprises actively participate in resource management and sustainable practice. The fifth section investigates the respondents’ questions about CSR activities, and whether they hold positions related to environmental protection or social responsibility, including: whether enterprises actively participate in social responsibility activities, such as charitable donations and community support. Whether the enterprise has social responsibility report or traceable social responsibility record. The sixth section is the intermediary role of digital platform in environmental behavior and social responsibility, mainly including whether enterprises use digital platform to monitor and report environmental behavior and social responsibility activities. In the definition of variables and the construction of measurement scale, this paper defines “corporate social responsibility” as that enterprises voluntarily assume social and environmental responsibilities while pursuing economic benefits. “Digital platform usage” refers to the degree to which enterprises integrate and use digital technology platforms in their operations and management. “Environmental protection behavior” covers all practical actions taken by enterprises to reduce environmental impact and promote sustainable development. The measurement of these variables is based on the previous literature review, combined with expert opinions and pretest results, forming a set of scales containing multiple items, aiming at comprehensively and accurately capturing the core content of each variable. Table 2 shows the definition and selection basis of research variables:

Table 2 . Study the definition and selection basis of variables.

According to the intermediary effect analysis method mentioned by Alfons et al. ( 44 ), Pearson correlation coefficient and Bootstrap method are used in this paper to evaluate the relationship among digital platform usage, CSR policy implementation and corporate environmental behavior. This method is widely recognized and used in social science research, and has been recognized by academic circles for its robustness and applicability. Pearson correlation coefficient is used to analyze the correlation among different variables, and the calculation is shown in Equation (1) :

In Equation (1) , r represents the correlation coefficient. x and y represent two variables respectively, and n represents the sample size. Using Baron and Kenny’s mediation effect analysis method, Equations (2–4) shows the calculation of intermediary effect:

In the above equations, a stands for total effect, b stands for direct effect, c ′ stands for indirect effect, X stands for intermediary variable (application level of digital platform), M stands for the influence of intermediary variable on dependent variable, and Y stands for dependent variable (environmental protection behavior or social responsibility activities of enterprises).

4 Results and discussion

4.1 the results of reliability and validity test and descriptive statistical analysis of the questionnaire.

The reliability and validity of the questionnaire are shown in Figure 4 . It shows that each factor has a high reliability coefficient (greater than 0.84), the factor load (greater than 0.75) indicates that there is a correlation between the problem and each factor, and the KMO value shows that the data is applicable in factor analysis.

Figure 4 . Results of reliability and validity test of questionnaire.

Figure 5 shows the descriptive statistical analysis results of the questionnaire. According to the descriptive statistical results, the respondents’ average scores on policy pressure, market pressure, CSR, environmental performance, and enterprise digital platform level are 4.07, 3.49, 4.27, 3.93, and 4.1, respectively. The evaluation results are relatively consistent. However, there are great differences in the evaluation of public opinion pressure and corporate environmental protection behavior.

Figure 5 . Descriptive statistical analysis results of the questionnaire.

4.2 The correlation between the usage of digital platform and the environmental protection behavior of enterprises

Figure 6 shows the results of correlation analysis between the usage of digital platform and the environmental protection behavior of enterprises. Pearson correlation coefficient shows that there is a moderate positive correlation between the use of digital platforms and corporate environmental behavior (correlation coefficient is 0.523). The Sig. value of correlation analysis is 0.001 (<0.05), which indicates that this correlation is significant. The correlation between the usage of digital platform and enterprise’s environmental behavior is 5.367, Sig. = 0.000 ( p  < 0.05), which verifies hypothesis 1.

Figure 6 . The results of correlation analysis between the use of digital platform and the environmental protection behavior of enterprises.

Figure 7 shows the intermediary analysis of the usage of digital platform. The intermediary analysis shows that the intermediary effect ratio (a * b/c) is 55.31%, and the 95% Bootstrap CI range does not include 0, which indicates that the usage of digital platform plays a significant intermediary role between digital platform and corporate environmental protection behavior.

Figure 7 . Intermediary analysis of the usage degree of digital platform.

4.3 The influence of digital platform on CSR policy and practice

Figure 8 shows the results of correlation analysis between digital platform and CSR. Pearson correlation coefficient shows that there is a moderate positive correlation between the use of digital platforms and CSR policies and practices (correlation coefficient is 0.481). The Sig. value of correlation analysis is 0.003, which is less than the significance level of 0.05, indicating that this correlation is significant. The correlation T between digital platform and CSR is 4.825, Sig. = 0.000 ( p  < 0.05), which shows that there is a positive correlation between digital platform’s social responsibility tools and CSR activities, and supports hypothesis 3.

Figure 8 . Correlation analysis results between digital platform and CSR.

Mediating analysis shows that the mediating effect ratio (a * b/c) is 52.40%, and the 95% Bootstrap CI range does not include 0, indicating that the usage of digital platforms plays a significant mediating role between digital platforms and CSR policies and practices. Figure 9 shows the intermediary analysis of digital platform on CSR policy and practice.

Figure 9 . Intermediary analysis of digital platform on CSR policy and practice.

4.4 Mediating and regulating functions of digital platform and enterprise’s environmental protection behavior

Figure 10 shows the analysis results of the intermediary role and regulatory role of digital platform on enterprise environmental protection behavior. The total effect (a) of digital platform on corporate environmental behavior is 0.627, the total effect (b) of intermediary variable CSR policy implementation is 0.452, and the total effect (b) of intermediary variable environmental innovation technology is 0.313. The mediating effect and 95% confidence interval calculated by Bootstrap method show that the mediating variable CSR policy implementation and environmental protection innovation technology significantly mediate the influence of digital platform on corporate environmental protection behavior, because their confidence intervals do not include 0. T -value and Sig. value also support the significance of these mediating effects. The moderating effect of moderating variable enterprise scale is 0.284, and that of moderating variable industry type is 0.179. The t -value and Sig. value of the regulatory effect show that both the scale of enterprises and the types of industries have a significant regulatory effect on the impact of digital platforms on corporate environmental behavior.

Figure 10 . The analysis results of the mediating and regulating effects of digital platform on enterprise’s environmental protection behavior [ (A) the mediating effect; (B) for regulatory purposes].

In order to further explore the potential causal relationship between the use of digital platforms and the environmental behavior of enterprises, Structural Equation Modeling (SEM) is introduced for analysis. In addition, through the analysis of mediating and moderating effects, it further analyzes how the digital platform affects the CSR practice and environmental behavior of enterprises through different mediating variables (environmental innovation technology) and moderating variables (enterprise scale and industry type). Firstly, a structural equation model is established to evaluate the direct and indirect relationship between digital platform use (independent variable) and enterprise environmental behavior (dependent variable). As a part of indirect relationship, two intermediary variables are considered: CSR policy implementation and environmental innovation technology. Meanwhile, enterprise scale and industry type are regarded as moderating variables to test whether they will change the correlation between the main variables. The hypothesis is tested by multiple regression analysis. This analysis helps to verify the correlation between the use of digital platform, the implementation of CSR policy, environmental innovation technology and corporate environmental behavior, and also examines the regulatory role of enterprise scale and industry type. Table 3 shows the results of multiple regression analysis, which is used to test the direct impact of the use of digital platforms on corporate environmental behavior and its indirect impact through intermediary variables.

Table 3 . Results of SEM and multiple regression analysis.

In Table 3 , the use of digital platform has a significant positive impact on corporate environmental behavior (β = 0.623, p  < 0.001), and CSR policy implementation and environmental innovation technology both show significant positive effects as intermediary variables. In addition, as moderating variables, enterprise scale and industry type have a significant moderating effect on the relationship between the main variables. Through the structural equation model and the results of multiple regression analysis, it is confirmed that there is a significant positive relationship between the use of digital platforms and corporate environmental behavior. Environmental innovation technology and the implementation of CSR policy have played an important intermediary role in this relationship. In addition, the analysis also reveals the moderating role of enterprise scale and industry type in the relationship between digital platform use and enterprise environmental behavior. This emphasizes the need to consider the specific background and characteristics of enterprises when encouraging enterprises to take digital measures to improve their environmental performance. The above findings have important implications for decision makers and policy makers. They emphasize the necessity of supporting enterprises to adopt digital technology to improve environmental protection behavior and CSR practice, and suggest the importance of considering enterprise scale and industry characteristics when designing relevant policies and interventions.

The findings of this paper provide valuable insights for decision makers and policy makers. Firstly, the paper emphasizes the core role of digital platform in promoting corporate environmental behavior and social responsibility practice. The application of digital technology can help enterprises to manage resources more efficiently and formulate environmental protection strategies, thus promoting sustainable development. It is suggested that policy makers should support and encourage enterprises to adopt digital technology to improve their environmental friendliness and social responsibility practice. Secondly, future policy planning needs to take into account the differences in the influence of enterprise scale and industry type on digital platforms. Enterprises of different scales and industries may face different challenges and opportunities in digital transformation, so customized guidelines are needed to guide them to make rational use of digital platforms. Policymakers can formulate targeted policies and measures according to the characteristics of different enterprises to promote the combination of digitalization and sustainable development. Finally, it is suggested that further research should pay attention to the differences in the impact of digital platforms on corporate social responsibility and public health in different regions and cultural backgrounds. Different regions and cultures may have different degrees of acceptance and practice of digitalization, which will have different degrees of impact on corporate social responsibility and public health. In-depth study of the mechanism of digital platforms in different contexts will help to better guide enterprises and policy makers in their decision-making and practice in different environments. Through these suggestions and research directions, people can better promote the goals of corporate social responsibility and sustainable development with the help of digital platforms.

5 Conclusion

The purpose of this paper is to explore the influence of digital platform on corporate environmental behavior and social responsibility, and to deeply understand how digital platform shapes the sustainable development practice of enterprises. Through comprehensive analysis of questionnaire survey data and various research methods, it is found that digital platform plays an active role in the sustainable development of enterprises. There is a positive correlation between the wide application of digital platform and corporate environmental behavior and social responsibility, which shows that digital platform helps enterprises to participate in environmental protection and social responsibility activities more actively and promote sustainable development. Secondly, the environmental protection innovation technology of digital platform has a positive impact on the implementation of environmental protection policies of enterprises. Environmental protection innovation technology plays an intermediary role between digital platform and enterprise environmental protection behavior, which strengthens the influence of digital platform on enterprise environmental protection behavior. In addition, the scale of enterprises and the types of industries plays a regulatory role in the influence mechanism of digital platforms. Enterprises of different scales and industries have different responses to digital platforms, which requires individualized consideration when formulating environmental protection policies and strategies. However, there are some shortcomings in this paper. The research sample has limitations and may not fully represent enterprises of other industries and scales. Future research can expand the sample range, deeply analyze the relationship between digital platform and sustainable development of enterprises, and consider more regulatory factors.

Data availability statement

The original contributions presented in the study are included in the article/supplementary material, further inquiries can be directed to the corresponding author.

Author contributions

MW: Conceptualization, Data curation, Validation, Writing – review & editing. RY: Conceptualization, Formal analysis, Writing – original draft. XG: Investigation, Methodology, Writing – original draft. ZW: Formal analysis, Methodology, Visualization, Writing – review & editing. YZ: Investigation, Software, Writing – review & editing. TL: Funding acquisition, Project administration, Resources, Software, Supervision, Writing – original draft.

The author(s) declare that financial support was received for the research, authorship, and/or publication of this article. This work was supported by the 2022 Philosophy and Social Science Foundation of Guangdong Province of China (GD22XXW05) entitled “Study on niche selection of Guangdong mainstream media in Guangdong-Hong Kong-Macao Greater Bay Area”, 2018 Social Science Foundation of Guangzhou city of China (2018GZMZYB39) entitled “Research on Guangzhou city brand building and communication strategy under UGC production paradigm” and 2013 Philosophy and Social Science Foundation of Guangdong Province of China (GD13XXW03) entitled “Research on the Reporting Framework of important Health Issues in Guangdong Newspaper Industry.”

Conflict of interest

The authors declare that the research was conducted in the absence of any commercial or financial relationships that could be construed as a potential conflict of interest.

Publisher’s note

All claims expressed in this article are solely those of the authors and do not necessarily represent those of their affiliated organizations, or those of the publisher, the editors and the reviewers. Any product that may be evaluated in this article, or claim that may be made by its manufacturer, is not guaranteed or endorsed by the publisher.

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Keywords: digital platform, corporate environmental protection behavior, corporate social responsibility, sustainable development, intermediary analysis

Citation: Wang M, Yuan R, Guan X, Wang Z, Zeng Y and Liu T (2024) The influence of digital platform on the implementation of corporate social responsibility: from the perspective of environmental science development to explore its potential role in public health. Front. Public Health . 12:1343546. doi: 10.3389/fpubh.2024.1343546

Received: 23 November 2023; Accepted: 03 April 2024; Published: 22 April 2024.

Reviewed by:

Copyright © 2024 Wang, Yuan, Guan, Wang, Zeng and Liu. This is an open-access article distributed under the terms of the Creative Commons Attribution License (CC BY) . The use, distribution or reproduction in other forums is permitted, provided the original author(s) and the copyright owner(s) are credited and that the original publication in this journal is cited, in accordance with accepted academic practice. No use, distribution or reproduction is permitted which does not comply with these terms.

*Correspondence: Tao Liu, [email protected]

Disclaimer: All claims expressed in this article are solely those of the authors and do not necessarily represent those of their affiliated organizations, or those of the publisher, the editors and the reviewers. Any product that may be evaluated in this article or claim that may be made by its manufacturer is not guaranteed or endorsed by the publisher.

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Impact Accounting: Raising ESG Reporting Standards

Sponsor content from Pure Storage.

by Charles Giancarlo

Environmental, social, and governance (ESG) frameworks began in 2004 as a concept from the United Nations to help investors assess a company’s global impact and drive corporate responsibility. In the 20 years since its introduction as a broad concept without strict guidelines, ESG has become politicized. Detractors argue that it introduces divisive social causes into corporate decision making.

Certainly, there are many areas for serious debate within the topics of social responsibility and corporate governance. However, anything done with greater efficiency is a general good. Reducing waste and pollution is positive for all concerned, and the reduction of uncontrolled costs to society is to be applauded.

Still, the ESG measurement landscape has become highly fragmented, marked by inconsistent standards and , making environmental reporting unreliable , often misleading, and difficult to interpret. Today, 75% of companies say they are unprepared for upcoming ESG audits, according to Reuters .

Confusing Calculations

Companies reporting ESG metrics must sift through many layers of supply and distribution chains over which they have little oversight and must deal with diverse methodologies, agencies, and reports. They must estimate the environmental impact of partners far out in their supply chains with which they have no direct business, leading to both scalability and accuracy issues, and to potential manipulation, as SEC settlements show. If unchecked, ESG compliance costs will rise sharply, risking report reliability, according to CNN .

The confusing comparisons of various ESG measurements’ environmental performance exemplify the challenge businesses and consumers face in evaluating products’ and companies’ environmental claims. “Greenwashing”—companies’ dishonest efforts to embellish their environmental credentials, engage in selective reporting, or use carbon credits with dubious effectiveness—has become a common problem.

No reasonable person would argue about whether companies should do better in addressing sustainability issues. Proponents say ESG has proved to be a compass for identifying companies that excel financially, demonstrating that prioritizing environmental sustainability, social responsibility, and governance is both good economics and good ethics.

However, disentangling ESG’s components into separate priorities would simplify and reduce needless complexity and disagreement. With the advancement of artificial intelligence, new energy and environmental challenges will also necessitate new dialogue among all stakeholders.

The Impact of Impact Accounting

So the question remains: How can organizations most efficiently and effectively reduce their corporate environmental impact with integrity and clarity?

Historically, market-based mechanisms and transparent corporate practices have driven global economic growth, expanding the middle class and enhancing living standards worldwide. Today’s environmental sustainability challenges stem from the absence of these market-based mechanisms in managing critical resources, pollution, and waste.

The good news is that the practices and tools exist to address this measurement gap through impact accounting . By using impact accounting standards, companies can:

• Use their existing cost accounting capabilities for externalities—the indirect costs (such as carbon dioxide or other pollution) that companies impose on society but that do not show up in their financial statements or products’ specifications;

• Use universal standardized measures for these indirect costs; and

• Employ standard audit practices and auditors to ensure fair, common, and supportable numbers and reports across companies and industries.

Impact accounting is transparent and scalable because it allows each organization to use the metrics its direct suppliers provide to its own accounts, and then to transform these inputs into metrics for their customers.

This is a far more efficient process than having every company analyze the many layers in its supply chain. It uses standardized metrics for each critical resource and integrates them into its financial reporting. And it allows companies to incorporate these costs into their product pricing and features. In so doing, impact accounting also creates a competitive market based on products’ environmental qualities, while fostering transparency through standard auditing oversight.

For public companies, impact accounting transforms the environmental landscape. It introduces a market-based mechanism that quantifies the environmental impact of production, packaging, and usage of products and services in monetary terms, creating a competitive market for the reduction of externalities, which in time will lead to a significant reduction of external costs to society.

Through impact accounting, each supplier can disclose to customers the true resource costs to manufacture and use their product, in addition to the product’s price. The practice expands traditional cost accounting to incorporate societal costs—addressing the gap where companies cover direct costs, like consumption of energy and materials, but not the environmental costs of emissions or waste disposal.

Integrating these costs into both product sales and corporate financial reporting allows companies to report profits alongside resource usage such as energy, water, precious metals, and even plastics, providing a true total cost of production and a true audited view of the environmental footprint to ensure fairness and comparability. Importantly, impact accounting is a scalable and efficient practice for businesses that aligns with increasing consumer demand for sustainable practices, marrying profitability with sustainability.

Leading Sustainable Change

Modern efficiency relies on accurate pricing and audited statements, fostering business trust. Impact accounting extends this trust by quantifying indirect costs, promoting efficiency, and allowing choices based on resource efficiency and product value. This approach is gaining traction among institutions like Pure Storage.

Adopting impact accounting and innovating to reduce the energy and carbon footprint of business takes society steps closer to a transparent, accountable, and sustainable future, which is beneficial for our collective well-being. Pure Storage is replacing outdated, energy-intensive hard disk drives with efficient flash storage, cutting energy use and power-related emissions by up to 85%, and setting the standard in environmental reporting in the data storage industry through impact accounting.

We call on technology leaders to help reduce the energy demands of data centers, which are projected to double to 4% of global electricity use in the next two years. Impact accounting will reduce the cost of and confusion in ESG reporting and benefit all customers, significantly strengthen our communities, and allow businesses to play a sizable role in leading us toward a more sustainable future.

Learn more about Pure Storage’s sustainable tech infrastructure and its impact on reducing energy consumption and minimizing e-waste.

Charles Giancarlo is the CEO of Pure Storage 

ESG Rulemaker to Research Biodiversity and Workforce Disclosures

By Michael Kapoor

A global rulemaker decided Tuesday to research just two of four proposed topics for new standard setting—biodiversity and workforce skills—as it concentrates on helping companies use existing reporting rules.

All 14 International Sustainability Standards Board members voted in favor of researching a new standard on biodiversity, ecosystems and ecosystem services reporting. Thirteen supported looking into the knowledge and experience of a company’s staff, known as human capital.

The board decided not to look into another two possible topics listed as priorities in a May 2023 consultation document: human rights and integrating sustainability and financial reporting. The votes came as the ...

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