Scholars argued that leadership development approaches should be deeply contextualized and explain how to develop leadership. This article aimed to answer a research question: how to develop leadership in the context of a Russian mining organization. For that purpose, a quasi-experiment using a pre-and post-intervention was conducted in a Russian mining organization by an immersed researcher. Multiple levels of management were involved. Multifactor Leadership Questionnaire was used as a major measurement tool for leadership styles and effectiveness that had objective criteria. The results indicate that the leadership development was driven by the executives and mirrored by middle managers and supervisors. A cascade of frequency of utilization of leadership styles was observed, which led to an increase in effectiveness. Generally, the intervention caused statistically significant changes with low-to-large effect sizes. To the best of the author’s knowledge, no similar studies were conducted with the reported level of contextualization and details, allowing us to expand the body of knowledge and provide guidance for the practice of leadership development. The study limitations include the following: research was conducted in a real-life context and could be difficult to repeat. The author acted as an associate of the managers, and effectiveness measures transactional outcomes.
{"title":"Context-Considered Leadership Development: Quasi-Experiment in a Russian Mining Company","authors":"Marina Kravtsuk","doi":"10.28992/ijsam.v6i2.663","DOIUrl":"https://doi.org/10.28992/ijsam.v6i2.663","url":null,"abstract":"Scholars argued that leadership development approaches should be deeply contextualized and explain how to develop leadership. This article aimed to answer a research question: how to develop leadership in the context of a Russian mining organization. For that purpose, a quasi-experiment using a pre-and post-intervention was conducted in a Russian mining organization by an immersed researcher. Multiple levels of management were involved. Multifactor Leadership Questionnaire was used as a major measurement tool for leadership styles and effectiveness that had objective criteria. The results indicate that the leadership development was driven by the executives and mirrored by middle managers and supervisors. A cascade of frequency of utilization of leadership styles was observed, which led to an increase in effectiveness. Generally, the intervention caused statistically significant changes with low-to-large effect sizes. To the best of the author’s knowledge, no similar studies were conducted with the reported level of contextualization and details, allowing us to expand the body of knowledge and provide guidance for the practice of leadership development. The study limitations include the following: research was conducted in a real-life context and could be difficult to repeat. The author acted as an associate of the managers, and effectiveness measures transactional outcomes.","PeriodicalId":41508,"journal":{"name":"Indonesian Journal of Sustainability Accounting and Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-12-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45763289","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study investigates the impact of board gender diversity (BGD) on firm performance (FP) for family-owned Indian firms. To do so, this study selects a sample of the 75 top-listed family-owned firms for a period of 5 years. For empirical analysis, the study used appropriate panel data models. For robustness, the three-stage least square (3SLS) model was used. The findings obtained from panel data models reveal a significant positive impact of BGD in terms of its different measures on FP after controlling corporate governance and firm-specific characteristics. Such results are further substantiated through the 3SLS model. This study provides novel evidence on the impact of BGD in terms of its diverse constructive measures on FP for family-owned firms in the Indian context, thereby extending the ongoing debate about the outcomes of the mandatory gender quota on board for an emerging market.
{"title":"Board Gender Diversity and Firm Performance: Evidence from Family-Owned Firms in India","authors":"Rupjyoti Saha, S. G. Maji","doi":"10.28992/ijsam.v6i2.595","DOIUrl":"https://doi.org/10.28992/ijsam.v6i2.595","url":null,"abstract":"This study investigates the impact of board gender diversity (BGD) on firm performance (FP) for family-owned Indian firms. To do so, this study selects a sample of the 75 top-listed family-owned firms for a period of 5 years. For empirical analysis, the study used appropriate panel data models. For robustness, the three-stage least square (3SLS) model was used. The findings obtained from panel data models reveal a significant positive impact of BGD in terms of its different measures on FP after controlling corporate governance and firm-specific characteristics. Such results are further substantiated through the 3SLS model. This study provides novel evidence on the impact of BGD in terms of its diverse constructive measures on FP for family-owned firms in the Indian context, thereby extending the ongoing debate about the outcomes of the mandatory gender quota on board for an emerging market.","PeriodicalId":41508,"journal":{"name":"Indonesian Journal of Sustainability Accounting and Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-12-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49028353","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The study aimed to recognize the environmental awareness of corporate entities by exploring the extent of their associated information reporting practices. The study also strived to learn the notable board characteristics that transform the environmental reporting practices of the listed companies in an emerging market economy. This quantitative study was based on annual reports of randomly selected 100 manufacturing companies listed on the Dhaka Stock Exchange. The research used a self-developed disclosure index linked to the environment to collect data for the study. The study revealed that the extent of average environmental reporting practices by the sampled companies was too low, which was only 14.48% of the disclosure index developed for this study. Moreover, 4% of the selected companies did not disclose any environmental information in their annual report for the fiscal year 2018–2019 . The most disclosed theme was the concern for the general environment, whereas the lowest was the environmental performance, which was between 25.83% and 6.2%. The study documented that no other board characteristics were highly significant and could positively explain the extent of corporate environmental reporting practices in Bangladesh, only the willingness to disclose by the board.
{"title":"Environmental Reporting Practices in an Emerging Economy","authors":"S. Islam, S. Z. Hossain","doi":"10.28992/ijsam.v6i2.577","DOIUrl":"https://doi.org/10.28992/ijsam.v6i2.577","url":null,"abstract":"The study aimed to recognize the environmental awareness of corporate entities by exploring the extent of their associated information reporting practices. The study also strived to learn the notable board characteristics that transform the environmental reporting practices of the listed companies in an emerging market economy. This quantitative study was based on annual reports of randomly selected 100 manufacturing companies listed on the Dhaka Stock Exchange. The research used a self-developed disclosure index linked to the environment to collect data for the study. The study revealed that the extent of average environmental reporting practices by the sampled companies was too low, which was only 14.48% of the disclosure index developed for this study. Moreover, 4% of the selected companies did not disclose any environmental information in their annual report for the fiscal year 2018–2019 . The most disclosed theme was the concern for the general environment, whereas the lowest was the environmental performance, which was between 25.83% and 6.2%. The study documented that no other board characteristics were highly significant and could positively explain the extent of corporate environmental reporting practices in Bangladesh, only the willingness to disclose by the board.","PeriodicalId":41508,"journal":{"name":"Indonesian Journal of Sustainability Accounting and Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-12-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41978875","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
During the coronavirus disease 2019 (COVID-19) pandemic, external auditors have faced unforeseen logistical challenges as they had to audit financial statements remotely. Definitively, the new circumstances had various impacts on audit quality. This study explores the effect of social distancing owing to the COVID-19 outbreak on the quality of financial audits in the United Arab Emirates. To this end, we conducted 11 semi-structured interviews with audit partners and directors from BIG 4 audit firms. The findings from the content analysis of these interviews show that during the pandemic, external auditors faced different challenges in maintaining the quality of financial audits. Indeed, the lockdown imposed by the pandemic has largely affected materiality and risk assessments, audit procedures and collection of evidence, and auditors’ performance and efficiency efforts. It also increased cyber risk. These conclusions stress the importance of investing in blockchain and artificial intelligence to resolve similar challenges in the future. Blockchain technology would, in fact, be an ultimate solution in similar circumstances as it permits enhancing the efficiency and adaptability of communication between auditors and auditee firms, which can in turn promote the quality of the financial reporting and audit.
{"title":"Auditors’ Perspective of Audit Quality during the COVID-19 Pandemic: Evidence from the United Arab Emirates","authors":"R. Grassa, Ibrahim Obaidallah, Mouna Hamza","doi":"10.28992/ijsam.v6i2.623","DOIUrl":"https://doi.org/10.28992/ijsam.v6i2.623","url":null,"abstract":"During the coronavirus disease 2019 (COVID-19) pandemic, external auditors have faced unforeseen logistical challenges as they had to audit financial statements remotely. Definitively, the new circumstances had various impacts on audit quality. This study explores the effect of social distancing owing to the COVID-19 outbreak on the quality of financial audits in the United Arab Emirates. To this end, we conducted 11 semi-structured interviews with audit partners and directors from BIG 4 audit firms. The findings from the content analysis of these interviews show that during the pandemic, external auditors faced different challenges in maintaining the quality of financial audits. Indeed, the lockdown imposed by the pandemic has largely affected materiality and risk assessments, audit procedures and collection of evidence, and auditors’ performance and efficiency efforts. It also increased cyber risk. These conclusions stress the importance of investing in blockchain and artificial intelligence to resolve similar challenges in the future. Blockchain technology would, in fact, be an ultimate solution in similar circumstances as it permits enhancing the efficiency and adaptability of communication between auditors and auditee firms, which can in turn promote the quality of the financial reporting and audit.","PeriodicalId":41508,"journal":{"name":"Indonesian Journal of Sustainability Accounting and Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-12-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46773407","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to examine the effect of other and self-serving attributions on the consumer response to corporate social responsibility (CSR) efforts with consumer trust as the moderator. This study also examines the differences in perceptions between men and women in assessing the motives of CSR efforts. Data were collected through a questionnaire survey of 122 students at a private university in Bandung. Multiple linear regression, independent simple T-Test, and F test were used for data analysis. Results prove that other-serving attributions have a positive effect on consumer response to CSR efforts. Meanwhile, self-serving attributions have a negative effect on consumer response to CSR efforts. When moderated by consumer trust in the firm, other-serving attributions will increase the consumer response to CSR efforts, whereas self-serving attributions will further reduce the consumer response to CSR efforts. Differences in perceptions are found between men and women regarding the consumer response to CSR efforts. This study implies that the development of CSR efforts needs to consider attributions and consumer trust in the firm.
{"title":"Effect of Attributions on Consumer Response to CSR Efforts with Consumer Trust as the Moderator","authors":"Samuel Dio Gyver, SeTin SeTin","doi":"10.28992/ijsam.v6i2.522","DOIUrl":"https://doi.org/10.28992/ijsam.v6i2.522","url":null,"abstract":"This study aims to examine the effect of other and self-serving attributions on the consumer response to corporate social responsibility (CSR) efforts with consumer trust as the moderator. This study also examines the differences in perceptions between men and women in assessing the motives of CSR efforts. Data were collected through a questionnaire survey of 122 students at a private university in Bandung. Multiple linear regression, independent simple T-Test, and F test were used for data analysis. Results prove that other-serving attributions have a positive effect on consumer response to CSR efforts. Meanwhile, self-serving attributions have a negative effect on consumer response to CSR efforts. When moderated by consumer trust in the firm, other-serving attributions will increase the consumer response to CSR efforts, whereas self-serving attributions will further reduce the consumer response to CSR efforts. Differences in perceptions are found between men and women regarding the consumer response to CSR efforts. This study implies that the development of CSR efforts needs to consider attributions and consumer trust in the firm.","PeriodicalId":41508,"journal":{"name":"Indonesian Journal of Sustainability Accounting and Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-12-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43782661","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The corporate social responsibility (CSR) performance of a company enhances a company’s credibility, thereby influencing the perception of its stakeholders in improving the corporate reputation of a company. This study examines this claim by empirically investigating the CSR performance of India’s top 100 companies and its impact on their reputational status. We have employed the panel-corrected standard error model by controlling companies’ financial performance, size, age, and market risk to analyze the impact of CSR performance on reputation. The result of the analysis is contradictory to the common belief that CSR positively impacts reputation building. Although this study is not novel in nature, it is incremental to the current literature as this study is conducted from an Indian perspective (where no study has been conducted as per our knowledge). This study uses data that are more objective and concrete than those of previous studies, making this study another valuable addition to the extant literature as it is an improvement over the previous study.
{"title":"Corporate Social Responsibility and Reputation: A Study on Top 100 Companies Operating in India","authors":"Loopamudra Baruah, N. Panda","doi":"10.28992/ijsam.v6i2.407","DOIUrl":"https://doi.org/10.28992/ijsam.v6i2.407","url":null,"abstract":"The corporate social responsibility (CSR) performance of a company enhances a company’s credibility, thereby influencing the perception of its stakeholders in improving the corporate reputation of a company. This study examines this claim by empirically investigating the CSR performance of India’s top 100 companies and its impact on their reputational status. We have employed the panel-corrected standard error model by controlling companies’ financial performance, size, age, and market risk to analyze the impact of CSR performance on reputation. The result of the analysis is contradictory to the common belief that CSR positively impacts reputation building. Although this study is not novel in nature, it is incremental to the current literature as this study is conducted from an Indian perspective (where no study has been conducted as per our knowledge). This study uses data that are more objective and concrete than those of previous studies, making this study another valuable addition to the extant literature as it is an improvement over the previous study.","PeriodicalId":41508,"journal":{"name":"Indonesian Journal of Sustainability Accounting and Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-12-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47171096","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
T. Ong, Wei Ni Soh, Chee Leong Tan, B. Teh, Tze Chin Ong
Environmental issues are gaining significant attention at the organizational and country levels because of the growing pollution and greenhouse gas emissions. This study aimed to examine the relationship between country governance (CG) and environmental protection (EP) at the country level. In addition, the study further examined the outcome of EP in developing and developed countries. Neoliberal environmental governance theory was used as an underpinning theory. The data for CG were obtained from the Worldwide Governance Indicators and Environmental Performance Index for the period between 2006 and 2016. Two control variables, namely, Primary School Enrollment and Country Population, were also considered. The panel regression model was used for data analysis. The findings revealed that CG had a significant relationship with EP. Considering that governments have the power to foster governance practices, companies are prompted to enhance their governance performance, invariably leading to greater engagement in sustainability by improving their regulatory environment and enforcement mechanisms. The findings of the study will assist policymakers and decision-makers in setting priorities for the government to achieve sustainable development goals.
{"title":"Role of Country Governance for Improved Environmental Performance","authors":"T. Ong, Wei Ni Soh, Chee Leong Tan, B. Teh, Tze Chin Ong","doi":"10.28992/ijsam.v6i2.574","DOIUrl":"https://doi.org/10.28992/ijsam.v6i2.574","url":null,"abstract":"Environmental issues are gaining significant attention at the organizational and country levels because of the growing pollution and greenhouse gas emissions. This study aimed to examine the relationship between country governance (CG) and environmental protection (EP) at the country level. In addition, the study further examined the outcome of EP in developing and developed countries. Neoliberal environmental governance theory was used as an underpinning theory. The data for CG were obtained from the Worldwide Governance Indicators and Environmental Performance Index for the period between 2006 and 2016. Two control variables, namely, Primary School Enrollment and Country Population, were also considered. The panel regression model was used for data analysis. The findings revealed that CG had a significant relationship with EP. Considering that governments have the power to foster governance practices, companies are prompted to enhance their governance performance, invariably leading to greater engagement in sustainability by improving their regulatory environment and enforcement mechanisms. The findings of the study will assist policymakers and decision-makers in setting priorities for the government to achieve sustainable development goals.","PeriodicalId":41508,"journal":{"name":"Indonesian Journal of Sustainability Accounting and Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-12-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41759894","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Stakeholders have raised concerns about how business operations affect the environment. Firms have responded through integrated reporting (financial and non-financial), which seeks to provide additional information about firm activities to improve stakeholders’ trust. This study examines the effect of chief executive officer (CEO) duality and board characteristics on the choice of the sustainability report format in India. The study uses an inclusive sample of 800 firm-year observations between 2010 and 2019. The study applies the binary probit to analyze the data from the Indian Stock Exchange. We find that CEO duality increases the likelihood of choosing integrated reporting over stand-alone sustainability reporting. This study suggests that the combined role leads to poor governance and contributes to a choice that presents less information to stakeholders. The second finding shows that independent directors are more likely to choose stand-alone reporting over integrated reporting. The study suggests that the internal policing responsibility of independent directors supports a report format that communicates more information to stakeholders. Finally, the total number of directors is insignificant in terms of the sustainability report format. Our study adds novelty to research because previous studies have only examined CEO and sustainability. However, this study is the first to investigate CEO duality and board characteristics in the choice of a sustainability report format.
{"title":"Effect of CEO Duality and Board Characteristics on the Choice of Sustainability Report Format of Listed Firms in India","authors":"K. Oware","doi":"10.28992/ijsam.v6i2.666","DOIUrl":"https://doi.org/10.28992/ijsam.v6i2.666","url":null,"abstract":"Stakeholders have raised concerns about how business operations affect the environment. Firms have responded through integrated reporting (financial and non-financial), which seeks to provide additional information about firm activities to improve stakeholders’ trust. This study examines the effect of chief executive officer (CEO) duality and board characteristics on the choice of the sustainability report format in India. The study uses an inclusive sample of 800 firm-year observations between 2010 and 2019. The study applies the binary probit to analyze the data from the Indian Stock Exchange. We find that CEO duality increases the likelihood of choosing integrated reporting over stand-alone sustainability reporting. This study suggests that the combined role leads to poor governance and contributes to a choice that presents less information to stakeholders. The second finding shows that independent directors are more likely to choose stand-alone reporting over integrated reporting. The study suggests that the internal policing responsibility of independent directors supports a report format that communicates more information to stakeholders. Finally, the total number of directors is insignificant in terms of the sustainability report format. Our study adds novelty to research because previous studies have only examined CEO and sustainability. However, this study is the first to investigate CEO duality and board characteristics in the choice of a sustainability report format.","PeriodicalId":41508,"journal":{"name":"Indonesian Journal of Sustainability Accounting and Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-12-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47066566","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Portfolio management requires investment managers to consider investor preferences before taking any investment decisions. Some of the investors might be interested in building a clean, environmentally friendly, and carbon-free portfolio, assuming it as their corporate social responsibility (CSR) or owing to some fear of future loss arising from the ban on environment-hampering companies that might not be following the environmental, social, and governance (ESG) requirements. Historically, we have seen a ban on Chinese products because of the issues of carbon emissions. Similarly, during SMOG, many brick kilns and iron foundries are closed in Pakistan every year. The carbon budgeting on the portfolio can help achieve the CSR and sustainability goals of investors. The study attempts to develop a portfolio based on historical data, which could yield optimum results while remaining carbon conscious. The study aims to find the best-performing portfolio that could be more ESG compliant and may achieve CSR objectives to protect the environment and investors’ interests simultaneously. The findings show that companies segregated based on carbon footprint can create a carbon-free portfolio (approximately 25%) without a material impact on the expected risk and return profile. To be more ESG compliant, an investor can compromise slightly on returns, that is, only compromising 3% of the profit, we can maintain a 50% compliant portfolio in Pakistan’s environment. The study tries to improve the understanding of regulatory requirements but would also help us gain the confidence of investors who are keen to see carbon-free portfolios or in other words want to ensure investments in environmentally friendly industries.
{"title":"Quantitative Portfolio Management Through Carbon Budgeting in a PSX Perspective","authors":"M. I. Majeed, Unbreen Arif","doi":"10.28992/ijsam.v6i2.650","DOIUrl":"https://doi.org/10.28992/ijsam.v6i2.650","url":null,"abstract":"Portfolio management requires investment managers to consider investor preferences before taking any investment decisions. Some of the investors might be interested in building a clean, environmentally friendly, and carbon-free portfolio, assuming it as their corporate social responsibility (CSR) or owing to some fear of future loss arising from the ban on environment-hampering companies that might not be following the environmental, social, and governance (ESG) requirements. Historically, we have seen a ban on Chinese products because of the issues of carbon emissions. Similarly, during SMOG, many brick kilns and iron foundries are closed in Pakistan every year. The carbon budgeting on the portfolio can help achieve the CSR and sustainability goals of investors. The study attempts to develop a portfolio based on historical data, which could yield optimum results while remaining carbon conscious. The study aims to find the best-performing portfolio that could be more ESG compliant and may achieve CSR objectives to protect the environment and investors’ interests simultaneously. The findings show that companies segregated based on carbon footprint can create a carbon-free portfolio (approximately 25%) without a material impact on the expected risk and return profile. To be more ESG compliant, an investor can compromise slightly on returns, that is, only compromising 3% of the profit, we can maintain a 50% compliant portfolio in Pakistan’s environment. The study tries to improve the understanding of regulatory requirements but would also help us gain the confidence of investors who are keen to see carbon-free portfolios or in other words want to ensure investments in environmentally friendly industries.","PeriodicalId":41508,"journal":{"name":"Indonesian Journal of Sustainability Accounting and Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-12-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48458886","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study’s main objective was to examine the impact of Green Human Resource Management (GHRM) on green behaviors through the green attitude of employees. A sample of 150 employees from a chosen information technology company in Sri Lanka was drawn to accomplish this objective. The data were collected using a structured survey questionnaire, and the survey instruments were validated. The SPSS process macro was used to produce the expected impact findings. Results showed that the GRHM impacts green behaviors through employees’ green attitudes, indicating a partial mediation. The study concluded that organizations must engage in GHRM practices to strengthen employees’ green behaviors in implementing environmental and sustainability strategies. Theoretical implications of the study’s findings include validating the resource-based view, social identity theory, attitude theory, and measurement instruments used for the impact of GHRM on green behavior through green attitudes. The findings revealed GHRM’s contribution to the environmental management literature, particularly by creating new knowledge of the predicted impacts in the information and communication technology industry in a developing country context. This study also provides limitations and future research directions.
{"title":"Impact of Green Human Resource Management on Employee Green Behavior: The Mediating Role of Green Attitude","authors":"K. G. Priyashantha, Yogendran Priyangaa","doi":"10.28992/ijsam.v6i2.674","DOIUrl":"https://doi.org/10.28992/ijsam.v6i2.674","url":null,"abstract":"This study’s main objective was to examine the impact of Green Human Resource Management (GHRM) on green behaviors through the green attitude of employees. A sample of 150 employees from a chosen information technology company in Sri Lanka was drawn to accomplish this objective. The data were collected using a structured survey questionnaire, and the survey instruments were validated. The SPSS process macro was used to produce the expected impact findings. Results showed that the GRHM impacts green behaviors through employees’ green attitudes, indicating a partial mediation. The study concluded that organizations must engage in GHRM practices to strengthen employees’ green behaviors in implementing environmental and sustainability strategies. Theoretical implications of the study’s findings include validating the resource-based view, social identity theory, attitude theory, and measurement instruments used for the impact of GHRM on green behavior through green attitudes. The findings revealed GHRM’s contribution to the environmental management literature, particularly by creating new knowledge of the predicted impacts in the information and communication technology industry in a developing country context. This study also provides limitations and future research directions.","PeriodicalId":41508,"journal":{"name":"Indonesian Journal of Sustainability Accounting and Management","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2022-12-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48537285","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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