The study investigates the interplay between personal values and attitudes toward environmental responsibility (ER) among MBA students from two distinct cultural contexts: Australia (individualist) and India (collectivist). Drawing on survey responses from the University of Newcastle, Australia and the Indian Institute of Management (IIM), Kolkata, the study employs factor analysis and Multivariate Least Squares (MLS) to test whether cultural orientation moderates the predictive relationship between value priorities and ER attitudes. Findings reveal significant cross-cultural contrasts: Australian respondents prioritise security, conformity and power, whereas Indian respondents emphasise achievement, benevolence and universalism. Contrary to theoretical expectations, self-transcendence (benevolence, universalism) and self-enhancement (achievement, power) values exert a stronger influence among Indian participants. These results challenge universalist assumptions in sustainability education. The study offers actionable implications for corporate recruitment, climate policy and MBA curriculum design, highlighting how cultural value systems shape managerial attitudes toward ER.

A structural model for green bonds is developed to explain the formation and dynamics of green bond prices and to address the issue of the so-called ‘greenium’, that is, the difference between the yields on a conventional bond and a green bond with the same characteristics. We provide answers to the following questions: What are the determinants of the green bond value? Do green bonds enhance the credit quality of the issuer? Are green bonds a relatively cheap tool to fund sustainable investments? We also study the effect of investors' environmental concern on portfolio allocation. Our results have direct policy implications and suggest that an improvement in credit quality could ultimately lead to a lower cost of capital for green bond issuers and that governmental tax-based incentives and an increase in investors' green awareness play a significant role in scaling up the green bonds market.

This paper critically reviews and analyses the empirical and theoretical literature relating to Corporate Social Responsibility (CSR) programs and their impact on the attitudes and behaviours of consumers. Given the increasingly important and influential role that corporations are playing in society, this review considers the contrasting arguments surrounding the extent to which a well-designed and implemented CSR program will impact consumers. In doing so, this review improves our understanding of the importance of corporate socially responsible action and identifies gaps in the field of CSR research that need to be addressed in order to help organizations more effectively adopt CSR programs.

For the first time in the history of FIFA (Fédération Internationale de Football Association), the football (soccer) World Cup held in Germany 2006 specifically addressed environmental concerns. By doing so, the German Organizing Committee did not have the objective of creating a short-term vision, but rather of making a long-term and lasting contribution to the improvement of environmental protection in hosting a mega-sporting event. By taking the football world cup in Germany as a case study, we will provide insights into the so-called ‘Green Goal’ programme and its four main areas: water, waste, energy, and transportation. From a global point of view, climate protection was added by the Organizing Committee as the fifth area of action and was recognised as a cross-sectorial task. Finally, questions are addressed on how to apply those measurements in the planning and organisation of other mega (-sporting) events.

We explore the impact on employee attitudes of their perceptions of how others outside the organization are treated (i.e., corporate social responsibility) above and beyond the impact of how employees are directly treated by the organization. Results of a study of 827 employees in eighteen organizations show that employee perceptions of corporate social responsibility (CSR) are positively related to (a) organizational commitment with the relationship being partially mediated by work meaningfulness and perceived organizational support (POS) and (b) job satisfaction with work meaningfulness partially mediating the relationship but not POS. Moreover, in order to address limited micro-level research in CSR, we develop a measure of employee perceptions of CSR through four pilot studies. Employing a bifactor model, we find that social responsibility has an additional effect on employee attitudes beyond environmental responsibility, which we posit is due to the relational component of social responsibility (e.g., relationships with community).