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Record W4417067521 · doi:10.1016/j.iref.2025.104812

The green side of corporate culture

2025· article· en· W4417067521 on OpenAlexaff
Naceur Essaddam, Fatma Mrad, Syrine Sassi

Bibliographic record

VenueInternational Review of Economics & Finance · 2025
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicCorporate Social Responsibility Reporting
Canadian institutionsUniversity of OttawaRoyal Military College of Canada
Fundersnot available
KeywordsOrganizational cultureEndogeneityCorporate social responsibilitySample (material)Greenhouse gasCorporate sustainabilityCorporate governance

Abstract

fetched live from OpenAlex

Exploiting a unique measure of organizational culture, we examine whether and how a firm's culture affects its carbon footprint. Our results from a large sample of carbon-emitting firms operating in the U.S. indicate that a strong corporate culture reduces firms' Greenhouse Gas (GHG) emissions. This effect of corporate culture is economically sizeable and remains robust to endogeneity and sample selection bias concerns, and to the use of alternative proxies of corporate culture and alternative carbon emission measures. Furthermore, we demonstrate that the effect of corporate culture on emissions operates through both financial and ethical channels. These findings underscore the importance of organizational culture as a strategic lever for enhancing corporate environmental performance and offer novel insights for policymakers, investors, and stakeholders advocating for sustainable corporate practices.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

How this classification was reachedexpand

Full frame distilled prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.

metaresearch head score (Codex)0.001
metaresearch head score (Gemma)0.001
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Theoretical or conceptual · Consensus signal: none
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.832
Threshold uncertainty score0.270

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0010.001
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0000.000
Science and technology studies0.0000.000
Scholarly communication0.0000.000
Open science0.0000.000
Research integrity0.0000.000
Insufficient payload (model declined to judge)0.0000.000

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.028
GPT teacher head0.274
Teacher spread0.246 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it

Classification

machine, unvalidated

Machine predicted; a candidate call from one teacher head, not a consensus.

The models applied no category: nothing in the taxonomy fit this work.
Study designTheoretical or conceptual
Domainnot available
GenreEmpirical

How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".

Quick stats

Citations0
Published2025
Admission routes1
Has abstractyes

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