三重底线
调解
公司治理
业务
调解
直线(几何图形)
过程管理
自上而下和自下而上的设计
知识管理
产业组织
心理学
政治学
计算机科学
可持续发展
社会心理学
软件工程
数学
财务
法学
几何学
作者
Min‐Jae Lee,Anna Pak,Taewoo Roh
摘要
Abstract This study seeks to elucidate the mediating role of environmental, social, and governance strategy (ESGS) in bridging the nexus between institutional pressures—specifically regulatory and stakeholder influences—and triple bottom line performance (TBLP), which encompasses economic, social, and environmental facets. Concurrently, this study examines the extent to which digitalization capability influences these dynamics. Utilizing a dataset from subsidiaries within China's retail and transportation sectors, we employed structural equation modeling alongside regression analysis to validate our hypotheses. The findings corroborate a partial mediating effect of ESGS on the TBLP in response to institutional pressures while highlighting digitalization capabilities' moderated mediation role in strengthening the relationship between institutional pressures and TBL through ESGS implementation. By weaving together institutional theory and dynamic capability perspectives, this study advances the understanding of strategic avenues that influence TBLP through ESGS and offers managerial insights for effectively leveraging ESG strategies.
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