Roberts Lee, Nandy Monomita, Hassan Abeer, Lodh Suman, Elamer Ahmed A
Brunel University London, Uxbridge, UB8 3PH UK.
University of the West of Scotland, G226, Gardner Building, Paisley, PA1 2BE UK.
J Bus Ethics. 2022;178(3):571-595. doi: 10.1007/s10551-021-04800-9. Epub 2021 Apr 10.
This paper contributes to biodiversity and species extinction literature by examining the relationship between corporate accountability in terms of species protection and factors affecting such accountability from forward-thinking companies. We use triangulation of theories, namely deep ecology, legitimacy, and we introduce a new perspective to the stakeholder theory that considers species as a 'stakeholder'. Using Poisson pseudo-maximum likelihood (PPML) regression, we examine a sample of 200 Fortune Global companies over 3 years. Our results indicate significant positive relations between ecologically conscious companies that are accountable for the protection of biodiversity and species extinction and external assurance, environmental performance, partnerships with socially responsible organizations and awards for sustainable activities. Our empirical results appear to be robust in controlling for possible endogeneities. Our findings contribute to the discussion on the concern of species loss and habitat destruction in the context of corporate accountability, especially in responding to the sixth mass extinction event and COVID-19 crisis. Our results can also guide the policymakers and stakeholders of the financial market in better decision making.
本文通过研究企业在物种保护方面的责任与有前瞻性思维的公司影响这种责任的因素之间的关系，为生物多样性和物种灭绝文献做出了贡献。我们采用了理论三角法，即深度生态学、合法性，并为利益相关者理论引入了一个新视角，即将物种视为“利益相关者”。使用泊松伪最大似然（PPML）回归，我们对200家《财富》全球公司进行了为期3年的抽样调查。我们的结果表明，对生物多样性保护和物种灭绝负责的具有生态意识的公司与外部保证、环境绩效、与社会责任组织的伙伴关系以及可持续活动奖项之间存在显著的正相关关系。我们的实证结果在控制可能的内生性方面似乎是稳健的。我们的研究结果有助于在企业责任背景下，特别是在应对第六次大灭绝事件和新冠疫情危机时，对物种丧失和栖息地破坏问题的讨论。我们的结果还可以指导金融市场的政策制定者和利益相关者做出更好的决策。
