Trách nhiệm xã hội doanh nghiệp, vốn trí tuệ xanh và hiệu quả môi trường: trường hợp các doanh nghiệp ngành công nghiệp chế biến, chế tạo ở Thành phố Hồ Chí Minh
Nội dung chính của bài viết
Tóm tắt
Dựa vào các lý thuyết hiện tại, nghiên cứu này phát triển mô hình về mối quan hệ giữa trách nhiệm xã hội doanh nghiệp và hiệu quả môi trường trong ngành công nghiệp chế biến, chế tạo với vai trò thúc đẩy của vốn trí tuệ xanh gồm ba chiều kích là vốn con người xanh, vốn cấu trúc xanh và vốn quan hệ xanh. Tác giả kiểm chứng các giả thuyết nghiên cứu bằng mô hình cấu trúc tuyến tính (SEM), với số liệu điều tra từ 395 nhà quản lý của các doanh nghiệp ngành chế biến, chế tạo ở Thành phố Hồ Chí Minh. Dữ liệu được thu thập bằng bảng hỏi và sử dụng phương pháp lấy mẫu thuận tiện. Kết quả thực nghiệm cho thấy trách nhiệm xã hội doanh nghiệp có ảnh hưởng tích cực đến vốn con người xanh, vốn quan hệ xanh và vốn cấu trúc xanh và ba chiều kích này đã thúc đẩy hiệu quả môi trường của các doanh nghiệp. Đồng thời, hiệu quả môi trường cũng được tăng cường bởi CSR. Kết quả nghiên cứu sẽ giúp cho các doanh nghiệp có các chiến lược phù hợp để tăng cường hiệu quả về môi trường thông qua thúc đẩy các hoạt động trách nhiệm xã hội và vốn trí tuệ xanh.
Chi tiết bài viết
Từ khóa
Công nghiệp chế biến chế tạo, Trách nhiệm xã hội doanh nghiệp, Hiệu quả môi trường, Vốn trí tuệ xanh
Tài liệu tham khảo
Anderson, J. C., & Gerbing, D. W. (1988). Structural equation modeling in practice: A review and recommended two-step approach. Psychological Bulletin, 103(3), 411-423.
Barney, J. (1991). Firm Resources and Sustained Competitive Advantage. Journal of Management, 17(1), 99-120.
Barrena Martinez, J., López Fernández, M., & Romero‐Fernández, P. M. (2019). The link between socially responsible human resource management and intellectual capital. Corporate Social Responsibility and Environmental Management, 26(1), 71-81.
Bhattacharya, C. B., & Sen, S. (2004). Doing better at doing good: When, why, and how consumers respond to corporate social initiatives. California Management Review, 47(1), 9-24.
Bollen, K. A. (1989). Structural Equations with Latent Variables. New York: John Wiley & Sons.
Bontis, N. (2001). Managing Organizational Knowledge by Diagnosing Intellectual Capital: Framing and Advancing the State of The Field. Knowledge Management and Business Model Innovation, 18(5-8), 267-297.
Branco, M. C., & Rodrigues, L. L. (2006). Corporate Social Responsibility and Resource-Based Perspectives. Journal of Business Ethics, 69(2), 111-132.
Broadstock, D. C., Matousek, R., Meyer, M., & Tzeremes, N. G. (2020). Does corporate social responsibility impact firms' innovation capacity? The indirect link between environmental & social governance implementation and innovation performance. Journal of Business Research, 119(2020), 99-110.
Carroll, A. B. (1979). A three-dimensional conceptual model of corporate performance. Academy of Management Review, 4(4), 497-505.
Carroll, A. B. (2016). Carroll’s pyramid of CSR: taking another look. International Journal of Corporate Social Responsibility, 1(1), 1-8.
Chang, C., & Chen, Y. (2012). The determinants of green intellectual capital. Management Decision, 50(1), 74-94.
Chen, Y. S. (2008). The positive effect of green intellectual capital on the competitive advantages of firms. Journal of Business Ethics, 77(3), 271-286.
Chen, Y. S., Lai, S. B., & Wen, C. T. (2006). The Influence of Green Innovation Performance on Corporate Advantage in Taiwan. Journal of Business Ethics, 67(4), 331-339.
Clarkson, M. (1995). A stakeholder framework for analyzing and evaluating corporate social responsibility. Academy of Management Review, 20(1), 92-118.
Clarkson, P. M., Li, Y., Richardson, G. D., & Vasvari, F. P. (2011). Does it really pay to be green? Determinants and consequences of proactive environmental strategies. Journal of Accounting and Public Policy, 30(2), 122-144.
Costa, C., Lages, L. F., & Hortinha, P. (2015). The bright and dark side of CSR in export markets: Its impact on innovation and performance. International Business Review, 24(5), 749-757.
Davis, K., & Blomstrom, R.L. (1975). Business and Society: Environment and Responsibility. New York, NY.: McGraw-Hill.
Edvinsson, L., & Malone, M.S. (1997). Intellectual Capital: Realizing Your Company’s True Value by Finding its Hidden Roots. New York, NY: Harper Collins Publishers
Elias, J., & Scarbrough, H. (2004). Evaluating human capital: an exploratory study of management practice. Human resource management journal, 14(4), 21-40.
Fornell, C., & Larcker, D. F. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of Marketing Research, 18(1), 39-50.
Gallardo-Vázquez, D., Valdez-Juárez, L. E., & Lizcano-Álvarez, J. L. (2019). Corporate Social Responsibility and Intellectual Capital: Sources of Competitiveness and Legitimacy in Organizations’ Management Practices. Sustainability, 11(20), 5843.
Hair, J. F., Black, W. C., Babin, B. J., & Anderson, R. E. (2014). Multivariate data analysis (7th ed.). London, UK: Pearson New International Edition.
Hart, S. L. (1995). A natural-resource-based view of the firm. Academy of Management Review, 20(4), 986-1014.
Hart, S. L., & Dowell, G. (2011). Invited editorial: A natural-resource-based view of the firm: Fifteen years after. Journal of Management, 37(5), 1464-1479.
Herrera, M. E. B. (2015). Creating competitive advantage by institutionalizing corporate social innovation. Journal of Business Research, 68(7), 1468-1474.
Huang, C. L., & Kung, F. H. (2011). Environmental consciousness and intellectual capital management: Evidence from Taiwan's manufacturing industry. Management Decision, 49(9), 1405-1425.
Hull, C. E., & Rothenberg, S. (2008). Firm performance: The interactions of corporate social performance with innovation and industry differentiation. Strategic Management Journal, 29(7), 781-789.
Johnson, W. H. (1999). An integrative taxonomy of intellectual capital: measuring the stock and flow of intellectual capital components in the firm. International Journal of Technology Management, 18(5-8), 562-575.
Kao, E. H., Yeh, C. C., Wang, L. H., & Fung, H. G. (2018). The relationship between CSR and performance: Evidence in China. Pacific-Basin Finance Journal, 51(2018), 155-170.
Kim, M. S., Kim, D. T., & Kim, J. I. (2014). CSR for sustainable development: CSR beneficiary positioning and impression management motivation. Corporate Social Responsibility and Environmental Management, 21(1), 14-27.
Kline, R. B. (2015). Principles and practice of structural equation modeling (3rd ed.). NewYork, NY: The Guilford Press.
Kraus, S., Rehman, S. U., & García, F. J. S. (2020). Corporate social responsibility and environmental performance: The mediating role of environmental strategy and green innovation. Technological Forecasting and Social Change, 160(2020), Article 120262.
Menguc, B., & Ozanne, L. K. (2005). Challenges of the “green imperative”: A natural resource-based approach to the environmental orientation–business performance relationship. Journal of Business Research, 58(4), 430-438.
Nguyen, M., Bensemann, J., & Kelly, S. (2018). Corporate social responsibility (CSR) in Vietnam: a conceptual framework. International Journal of Corporate Social Responsibility, 3(1), 1-12.
Orazalin, N., & Baydauletov, M. (2020). Corporate social responsibility strategy and corporate environmental and social performance: The moderating role of board gender diversity. Corporate Social Responsibility and Environmental Management, 27(4), 1664-1676.
Pintea, M. O. (2015). The relationship between corporate governance and corporate social responsibility. Review of Economic Studies and Research Virgil Madgearu, 8(1), 91-108.
Rayner, J., & Morgan, D. (2018). An empirical study of ‘green’workplace behaviours: ability, motivation and opportunity. Asia Pacific Journal of Human Resources, 56(1), 56-78.
Redington, I. (2005). Making CSR Happen: the contribution of people management. London: Chartered Institute of Personnel and Development.
Rehman, S. U., Kraus, S., Shah, S. A., Khanin, D., & Mahto, R. V. (2021). Analyzing the relationship between green innovation and environmental performance in large manufacturing firms. Technological Forecasting and Social Change, 163(2021), Article 120481.
Russo, M. V., & Fouts, P. A. (1997). A resource-based perspective on corporate environmental performance and profitability. Academy of Management Journal, 40(3), 534-559.
Sackmann, S. A., Flamholtz, E. G., & Bullen, M. L. (1989). Human resource accounting: a state-of-the-art review. Journal of Accounting Literature, 8(235), 235-264.
Segelod, E. (1998). Capital budgeting in a fast-changing world. Long Range Planning, 31(4), 529-541.
Sekaran, U., & Bougie, R. (2016). Research Methods for Business: A Skill-Building Approach (7th ed.). New York: Wiley.
Shaukat, A., Qiu, Y., & Trojanowski, G. (2016). Board attributes, corporate social responsibility strategy, and corporate environmental and social performance. Journal of Business Ethics, 135(3), 569-585.
Stewart, T.A. (1997). Intellectual Capital. New York, NY: Doubleday- Currency.
Tổng cục Thống kê (2021). Công nghiệp chế biến, chế tạo. Động lực tăng trưởng kinh tế Việt Nam giai đoạn 2011 - 2020. Nhà xuất bản Dân trí.
Turban, D. B., & Greening, D. W. (1997). Corporate Social Performance and Organizational Attractiveness to Prospective Employees. Academy of Management Journal, 40(3), 658-672.
Weaver, G. R., Trevino, L. K., & Cochran, P. L. (1999). Integrated and decoupled corporate social performance: Management commitments, external pressures, and corporate ethics practices. Academy of management journal, 42(5), 539-552.
Yadiati, W., Nissa, N., Paulus, S., Suharman, H. and Meiryani, M. (2019). The Role of Green Intellectual Capital and Organizational Reputation in Influencing Environmental Performance. International Journal of Energy Economics and Policy, 9(2019), 261-268.
Yusliza, M. Y., Yong, J. Y., Tanveer, M. I., Ramayah, T., Faezah, J. N., & Muhammad, Z. (2020). A structural model of the impact of green intellectual capital on sustainable performance. Journal of Cleaner Production, 249(2020), 119334.
Yusoff, Y. M., Omar, M. K., Zaman, M. D. K., & Samad, S. (2019). Do all elements of green intellectual capital contribute toward business sustainability? Evidence from the Malaysian context using the Partial Least Squares method. Journal of Cleaner Production, 234(2019), 626-637.
Zhang, Y., Li, J., Jiang, W., Zhang, H., Hu, Y., & Liu, M. (2018). Organizational structure, slack resources and sustainable corporate socially responsible performance. Corporate Social Responsibility and Environmental Management, 25(6), 1099-1107.
Barney, J. (1991). Firm Resources and Sustained Competitive Advantage. Journal of Management, 17(1), 99-120.
Barrena Martinez, J., López Fernández, M., & Romero‐Fernández, P. M. (2019). The link between socially responsible human resource management and intellectual capital. Corporate Social Responsibility and Environmental Management, 26(1), 71-81.
Bhattacharya, C. B., & Sen, S. (2004). Doing better at doing good: When, why, and how consumers respond to corporate social initiatives. California Management Review, 47(1), 9-24.
Bollen, K. A. (1989). Structural Equations with Latent Variables. New York: John Wiley & Sons.
Bontis, N. (2001). Managing Organizational Knowledge by Diagnosing Intellectual Capital: Framing and Advancing the State of The Field. Knowledge Management and Business Model Innovation, 18(5-8), 267-297.
Branco, M. C., & Rodrigues, L. L. (2006). Corporate Social Responsibility and Resource-Based Perspectives. Journal of Business Ethics, 69(2), 111-132.
Broadstock, D. C., Matousek, R., Meyer, M., & Tzeremes, N. G. (2020). Does corporate social responsibility impact firms' innovation capacity? The indirect link between environmental & social governance implementation and innovation performance. Journal of Business Research, 119(2020), 99-110.
Carroll, A. B. (1979). A three-dimensional conceptual model of corporate performance. Academy of Management Review, 4(4), 497-505.
Carroll, A. B. (2016). Carroll’s pyramid of CSR: taking another look. International Journal of Corporate Social Responsibility, 1(1), 1-8.
Chang, C., & Chen, Y. (2012). The determinants of green intellectual capital. Management Decision, 50(1), 74-94.
Chen, Y. S. (2008). The positive effect of green intellectual capital on the competitive advantages of firms. Journal of Business Ethics, 77(3), 271-286.
Chen, Y. S., Lai, S. B., & Wen, C. T. (2006). The Influence of Green Innovation Performance on Corporate Advantage in Taiwan. Journal of Business Ethics, 67(4), 331-339.
Clarkson, M. (1995). A stakeholder framework for analyzing and evaluating corporate social responsibility. Academy of Management Review, 20(1), 92-118.
Clarkson, P. M., Li, Y., Richardson, G. D., & Vasvari, F. P. (2011). Does it really pay to be green? Determinants and consequences of proactive environmental strategies. Journal of Accounting and Public Policy, 30(2), 122-144.
Costa, C., Lages, L. F., & Hortinha, P. (2015). The bright and dark side of CSR in export markets: Its impact on innovation and performance. International Business Review, 24(5), 749-757.
Davis, K., & Blomstrom, R.L. (1975). Business and Society: Environment and Responsibility. New York, NY.: McGraw-Hill.
Edvinsson, L., & Malone, M.S. (1997). Intellectual Capital: Realizing Your Company’s True Value by Finding its Hidden Roots. New York, NY: Harper Collins Publishers
Elias, J., & Scarbrough, H. (2004). Evaluating human capital: an exploratory study of management practice. Human resource management journal, 14(4), 21-40.
Fornell, C., & Larcker, D. F. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of Marketing Research, 18(1), 39-50.
Gallardo-Vázquez, D., Valdez-Juárez, L. E., & Lizcano-Álvarez, J. L. (2019). Corporate Social Responsibility and Intellectual Capital: Sources of Competitiveness and Legitimacy in Organizations’ Management Practices. Sustainability, 11(20), 5843.
Hair, J. F., Black, W. C., Babin, B. J., & Anderson, R. E. (2014). Multivariate data analysis (7th ed.). London, UK: Pearson New International Edition.
Hart, S. L. (1995). A natural-resource-based view of the firm. Academy of Management Review, 20(4), 986-1014.
Hart, S. L., & Dowell, G. (2011). Invited editorial: A natural-resource-based view of the firm: Fifteen years after. Journal of Management, 37(5), 1464-1479.
Herrera, M. E. B. (2015). Creating competitive advantage by institutionalizing corporate social innovation. Journal of Business Research, 68(7), 1468-1474.
Huang, C. L., & Kung, F. H. (2011). Environmental consciousness and intellectual capital management: Evidence from Taiwan's manufacturing industry. Management Decision, 49(9), 1405-1425.
Hull, C. E., & Rothenberg, S. (2008). Firm performance: The interactions of corporate social performance with innovation and industry differentiation. Strategic Management Journal, 29(7), 781-789.
Johnson, W. H. (1999). An integrative taxonomy of intellectual capital: measuring the stock and flow of intellectual capital components in the firm. International Journal of Technology Management, 18(5-8), 562-575.
Kao, E. H., Yeh, C. C., Wang, L. H., & Fung, H. G. (2018). The relationship between CSR and performance: Evidence in China. Pacific-Basin Finance Journal, 51(2018), 155-170.
Kim, M. S., Kim, D. T., & Kim, J. I. (2014). CSR for sustainable development: CSR beneficiary positioning and impression management motivation. Corporate Social Responsibility and Environmental Management, 21(1), 14-27.
Kline, R. B. (2015). Principles and practice of structural equation modeling (3rd ed.). NewYork, NY: The Guilford Press.
Kraus, S., Rehman, S. U., & García, F. J. S. (2020). Corporate social responsibility and environmental performance: The mediating role of environmental strategy and green innovation. Technological Forecasting and Social Change, 160(2020), Article 120262.
Menguc, B., & Ozanne, L. K. (2005). Challenges of the “green imperative”: A natural resource-based approach to the environmental orientation–business performance relationship. Journal of Business Research, 58(4), 430-438.
Nguyen, M., Bensemann, J., & Kelly, S. (2018). Corporate social responsibility (CSR) in Vietnam: a conceptual framework. International Journal of Corporate Social Responsibility, 3(1), 1-12.
Orazalin, N., & Baydauletov, M. (2020). Corporate social responsibility strategy and corporate environmental and social performance: The moderating role of board gender diversity. Corporate Social Responsibility and Environmental Management, 27(4), 1664-1676.
Pintea, M. O. (2015). The relationship between corporate governance and corporate social responsibility. Review of Economic Studies and Research Virgil Madgearu, 8(1), 91-108.
Rayner, J., & Morgan, D. (2018). An empirical study of ‘green’workplace behaviours: ability, motivation and opportunity. Asia Pacific Journal of Human Resources, 56(1), 56-78.
Redington, I. (2005). Making CSR Happen: the contribution of people management. London: Chartered Institute of Personnel and Development.
Rehman, S. U., Kraus, S., Shah, S. A., Khanin, D., & Mahto, R. V. (2021). Analyzing the relationship between green innovation and environmental performance in large manufacturing firms. Technological Forecasting and Social Change, 163(2021), Article 120481.
Russo, M. V., & Fouts, P. A. (1997). A resource-based perspective on corporate environmental performance and profitability. Academy of Management Journal, 40(3), 534-559.
Sackmann, S. A., Flamholtz, E. G., & Bullen, M. L. (1989). Human resource accounting: a state-of-the-art review. Journal of Accounting Literature, 8(235), 235-264.
Segelod, E. (1998). Capital budgeting in a fast-changing world. Long Range Planning, 31(4), 529-541.
Sekaran, U., & Bougie, R. (2016). Research Methods for Business: A Skill-Building Approach (7th ed.). New York: Wiley.
Shaukat, A., Qiu, Y., & Trojanowski, G. (2016). Board attributes, corporate social responsibility strategy, and corporate environmental and social performance. Journal of Business Ethics, 135(3), 569-585.
Stewart, T.A. (1997). Intellectual Capital. New York, NY: Doubleday- Currency.
Tổng cục Thống kê (2021). Công nghiệp chế biến, chế tạo. Động lực tăng trưởng kinh tế Việt Nam giai đoạn 2011 - 2020. Nhà xuất bản Dân trí.
Turban, D. B., & Greening, D. W. (1997). Corporate Social Performance and Organizational Attractiveness to Prospective Employees. Academy of Management Journal, 40(3), 658-672.
Weaver, G. R., Trevino, L. K., & Cochran, P. L. (1999). Integrated and decoupled corporate social performance: Management commitments, external pressures, and corporate ethics practices. Academy of management journal, 42(5), 539-552.
Yadiati, W., Nissa, N., Paulus, S., Suharman, H. and Meiryani, M. (2019). The Role of Green Intellectual Capital and Organizational Reputation in Influencing Environmental Performance. International Journal of Energy Economics and Policy, 9(2019), 261-268.
Yusliza, M. Y., Yong, J. Y., Tanveer, M. I., Ramayah, T., Faezah, J. N., & Muhammad, Z. (2020). A structural model of the impact of green intellectual capital on sustainable performance. Journal of Cleaner Production, 249(2020), 119334.
Yusoff, Y. M., Omar, M. K., Zaman, M. D. K., & Samad, S. (2019). Do all elements of green intellectual capital contribute toward business sustainability? Evidence from the Malaysian context using the Partial Least Squares method. Journal of Cleaner Production, 234(2019), 626-637.
Zhang, Y., Li, J., Jiang, W., Zhang, H., Hu, Y., & Liu, M. (2018). Organizational structure, slack resources and sustainable corporate socially responsible performance. Corporate Social Responsibility and Environmental Management, 25(6), 1099-1107.
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