How information sufficiency and perceived CSF criticality relate to employees' ESG awareness in Hong Kong logistics

Purpose The environmental, social and governance (ESG) disclosure and governance regimes may not automatically translate into employee understanding. This study examines whether employees' perceived sufficiency of ESG information and perceived criticality of implementation factors are associated with reported increases in ESG awareness and industry-transition optimism in Hong Kong logistics. Design/methodology/approach Data were collected through a single-wave, cross-sectional survey of 213 employees working in logistics-related roles in Hong Kong, of which 212 cases were listwise complete for the regression models. The hypotheses were tested using ordinary least squares (OLS) regression with HC1 heteroskedasticity-robust standard errors and case-resampling bias-corrected bootstrap confidence intervals. Given the cross-sectional design, the results are interpreted as conditional associations rather than causal effects. Findings Perceived information sufficiency and perceived critical success factor (CSF) criticality were each positively associated with reported increases in ESG awareness, and increases in ESG awareness were positively associated with industry-transition optimism. Positive indirect associations were reproduced for both predictors. However, statistical support for the residual direct association between information sufficiency and optimism differed between OLS and ordered-logit specifications; the result is therefore estimator-sensitive and is not described as full mediation. The residual direct association for CSF criticality is control-sensitive: it remains positive across adjustment sets but varies in statistical significance. Originality/value The study provides a bounded employee-level account of how perceived ESG-information sufficiency and perceived implementation requirements relate to reported awareness and transition expectations. It distinguishes these perceptions from firm-level materiality assessment, objective ESG implementation and ESG performance.

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Publication Details

Journal
The International Journal of Logistics Management
Published
2026-11-11
DOI
https://doi.org/10.1108/ijlm-03-2026-0383
Primary Topic
Corporate Social Responsibility Reporting
Type
article
Field-Weighted Citation Impact
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article

How information sufficiency and perceived CSF criticality relate to employees' ESG awareness in Hong Kong logistics

Yui‐yip Lau, Ka Loi Suen, John S.C. Yu
The International Journal of Logistics Management
Corporate Social Responsibility Reporting
article

How information sufficiency and perceived CSF criticality relate to employees' ESG awareness in Hong Kong logistics

Yui‐yip Lau, Ka Loi Suen, John S.C. Yu
article en

Abstract

Purpose The environmental, social and governance (ESG) disclosure and governance regimes may not automatically translate into employee understanding. This study examines whether employees' perceived sufficiency of ESG information and perceived criticality of implementation factors are associated with reported increases in ESG awareness and industry-transition optimism in Hong Kong logistics. Design/methodology/approach Data were collected through a single-wave, cross-sectional survey of 213 employees working in logistics-related roles in Hong Kong, of which 212 cases were listwise complete for the regression models. The hypotheses were tested using ordinary least squares (OLS) regression with HC1 heteroskedasticity-robust standard errors and case-resampling bias-corrected bootstrap confidence intervals. Given the cross-sectional design, the results are interpreted as conditional associations rather than causal effects. Findings Perceived information sufficiency and perceived critical success factor (CSF) criticality were each positively associated with reported increases in ESG awareness, and increases in ESG awareness were positively associated with industry-transition optimism. Positive indirect associations were reproduced for both predictors. However, statistical support for the residual direct association between information sufficiency and optimism differed between OLS and ordered-logit specifications; the result is therefore estimator-sensitive and is not described as full mediation. The residual direct association for CSF criticality is control-sensitive: it remains positive across adjustment sets but varies in statistical significance. Originality/value The study provides a bounded employee-level account of how perceived ESG-information sufficiency and perceived implementation requirements relate to reported awareness and transition expectations. It distinguishes these perceptions from firm-level materiality assessment, objective ESG implementation and ESG performance.

The International Journal of Logistics Management
Hong Kong Polytechnic University (HK), Guangzhou College of Commerce (CN)
Corporate Social Responsibility Reporting
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