Pub Date : 2023-06-01DOI: 10.1108/jgr-09-2022-0090
Patrick Velte
Purpose This study aims to focus on automated text analyses (ATAs) of sustainability and integrated reporting as a recent approach in empirical–quantitative research. Design/methodology/approach Based on legitimacy theory, the author conducts a structured literature review and includes 38 quantitative peer-reviewed empirical (archival) studies on specific determinants and consequences of sustainability and integrated reporting. The paper makes a clear distinction between analyses of reports due to readability, tone, similarity and specific topics. In line with prior studies, it is assumed that more readable reports with less tone and similarity relate to increased reporting quality. Findings In line with legitimacy theory, there are empirical indications that specific corporate governance variables, other firm characteristics and regulatory issues have a main impact on the quality of sustainability and integrated reporting. Furthermore, increased reporting quality leads to positive market reactions in line with the business case argument. Research limitations/implications The author deduces useful recommendations for future research to motivate researchers to include ATA of sustainability and integrated reports. Among others, future research should recognize sustainable and behavioral corporate governance determinants and analyze other stakeholders’ reactions. Practical implications As both stakeholders’ demands on sustainability and integrated reporting have increased since the financial crisis of 2008–2009, firms should increase the quality of reporting processes. Originality/value This analysis makes major contributions to prior research by including both sustainability and integrated reporting, based on ATA. ATAs play a prominent role in recent empirical research to evaluate possible drivers and consequences of sustainability and integrated reports. ATA may contribute to increased validity of empirical–quantitative research in comparison to classical manual content analyses, especially due to future CSR washing analyses.
{"title":"Automated text analyses of sustainability & integrated reporting. A literature review of empirical-quantitative research","authors":"Patrick Velte","doi":"10.1108/jgr-09-2022-0090","DOIUrl":"https://doi.org/10.1108/jgr-09-2022-0090","url":null,"abstract":"Purpose This study aims to focus on automated text analyses (ATAs) of sustainability and integrated reporting as a recent approach in empirical–quantitative research. Design/methodology/approach Based on legitimacy theory, the author conducts a structured literature review and includes 38 quantitative peer-reviewed empirical (archival) studies on specific determinants and consequences of sustainability and integrated reporting. The paper makes a clear distinction between analyses of reports due to readability, tone, similarity and specific topics. In line with prior studies, it is assumed that more readable reports with less tone and similarity relate to increased reporting quality. Findings In line with legitimacy theory, there are empirical indications that specific corporate governance variables, other firm characteristics and regulatory issues have a main impact on the quality of sustainability and integrated reporting. Furthermore, increased reporting quality leads to positive market reactions in line with the business case argument. Research limitations/implications The author deduces useful recommendations for future research to motivate researchers to include ATA of sustainability and integrated reports. Among others, future research should recognize sustainable and behavioral corporate governance determinants and analyze other stakeholders’ reactions. Practical implications As both stakeholders’ demands on sustainability and integrated reporting have increased since the financial crisis of 2008–2009, firms should increase the quality of reporting processes. Originality/value This analysis makes major contributions to prior research by including both sustainability and integrated reporting, based on ATA. ATAs play a prominent role in recent empirical research to evaluate possible drivers and consequences of sustainability and integrated reports. ATA may contribute to increased validity of empirical–quantitative research in comparison to classical manual content analyses, especially due to future CSR washing analyses.","PeriodicalId":45268,"journal":{"name":"Journal of Global Responsibility","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135220290","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}
Pub Date : 2023-05-26DOI: 10.1108/jgr-10-2022-0115
N. Richardson, Michael Cassop Thompson
Purpose The aim of this conceptual paper, predicated on a hermeneutic literature review, is to improve understanding of the nature of value continues to be extensively studied with its ability to create competitive advantage. Understanding what constitutes value improves corporate social responsibility (CSR) comprehension, including managerial CSR values. This paper aligns with studies into value and/or CSR, whether hermeneutic or otherwise. Design/methodology/approach This study provides a reflexively critical understanding of the value literature. It focuses on the “identifying” stage of a hermeneutic circle (identifying central terms, core journals and seminal authors). A hermeneutic helix is proposed to better reflect the need of constant re-interpretation of the relevant literature. Findings Themes include value location (value in exchange, value in use, value in meaning and value in context); architecture (pathways, constellations and networks); creation versus determination; and value types. Research limitations/implications This paper neither seeks to define value nor delve into the overarching value discourses. It does, however, refer to the antecedents for these areas. As a hermeneutic literature review, it lacks empirical testing. Practical implications CSR practices are strongly influenced by personal values. Hence, CSR practitioners must identify the processes involved and differentiate between the sought value and value types. Social implications The paper could engender better understanding gaps between stakeholder attitudes and practices, i.e. consumers self-identifying as “green” may not engage in ecologically sound practices. As discussed herein, the value sought by university students influences where (and what) to study. Originality/value Outdated notions such as value propositions are widely used; value may be proposed; however, only stakeholders can take value. What constitutes value is under-represented in the CSR literature. Hence, terms such as value and values (i.e. value types) are incorrectly used interchangeably.
{"title":"How improved understanding of what constitutes “value” may lead to better underpinning of corporate social responsibility (CSR)","authors":"N. Richardson, Michael Cassop Thompson","doi":"10.1108/jgr-10-2022-0115","DOIUrl":"https://doi.org/10.1108/jgr-10-2022-0115","url":null,"abstract":"\u0000Purpose\u0000The aim of this conceptual paper, predicated on a hermeneutic literature review, is to improve understanding of the nature of value continues to be extensively studied with its ability to create competitive advantage. Understanding what constitutes value improves corporate social responsibility (CSR) comprehension, including managerial CSR values. This paper aligns with studies into value and/or CSR, whether hermeneutic or otherwise.\u0000\u0000\u0000Design/methodology/approach\u0000This study provides a reflexively critical understanding of the value literature. It focuses on the “identifying” stage of a hermeneutic circle (identifying central terms, core journals and seminal authors). A hermeneutic helix is proposed to better reflect the need of constant re-interpretation of the relevant literature.\u0000\u0000\u0000Findings\u0000Themes include value location (value in exchange, value in use, value in meaning and value in context); architecture (pathways, constellations and networks); creation versus determination; and value types.\u0000\u0000\u0000Research limitations/implications\u0000This paper neither seeks to define value nor delve into the overarching value discourses. It does, however, refer to the antecedents for these areas. As a hermeneutic literature review, it lacks empirical testing.\u0000\u0000\u0000Practical implications\u0000CSR practices are strongly influenced by personal values. Hence, CSR practitioners must identify the processes involved and differentiate between the sought value and value types.\u0000\u0000\u0000Social implications\u0000The paper could engender better understanding gaps between stakeholder attitudes and practices, i.e. consumers self-identifying as “green” may not engage in ecologically sound practices. As discussed herein, the value sought by university students influences where (and what) to study.\u0000\u0000\u0000Originality/value\u0000Outdated notions such as value propositions are widely used; value may be proposed; however, only stakeholders can take value. What constitutes value is under-represented in the CSR literature. Hence, terms such as value and values (i.e. value types) are incorrectly used interchangeably.\u0000","PeriodicalId":45268,"journal":{"name":"Journal of Global Responsibility","volume":null,"pages":null},"PeriodicalIF":1.6,"publicationDate":"2023-05-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48323425","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}
Pub Date : 2023-05-18DOI: 10.1108/jgr-09-2022-0087
Frances M Hawes, Christopher Jones
Purpose Civic engagement involves working to make a difference in one’s community. Experiential learning enhances civic knowledge and promotes the process of reflection that students can take beyond their educational experiences. The purpose of this paper is to identify whether civic engagement may be increased through domestic experiential learning experiences and to inform future educators about how a domestic immersion experience can be used to increase civic engagement among students. Design/methodology/approach Twenty-five students who participated in a domestic immersion experience in January 2022 were sampled. Reflection and changes in civic engagement were measured with student responses to questions before, during and after the immersion. Findings During the preimmersion, students showed a desire to learn about the Afghan refugee population and considered preimmersion anxiety mitigation strategies. Using the Association of American Colleges and Universities’ Civic engagement VALUE rubric, the four main themes were diversity of communities and cultures, civic identity and commitment, civic communication and civic action and reflection. The main themes yielded post immersion were increased civic engagement and aptitude to apply knowledge and skills. The subcategories of continued civic engagement were career planning, volunteering and educating others. Originality/value The findings provide guidelines to future work in civic engagement. This case study provides insights into the impacts of domestic immersion experiences and how it allows the opportunity for experiential learning.
{"title":"Domestic intercultural experiential learning: a case study working with the Afghan refugee population","authors":"Frances M Hawes, Christopher Jones","doi":"10.1108/jgr-09-2022-0087","DOIUrl":"https://doi.org/10.1108/jgr-09-2022-0087","url":null,"abstract":"\u0000Purpose\u0000Civic engagement involves working to make a difference in one’s community. Experiential learning enhances civic knowledge and promotes the process of reflection that students can take beyond their educational experiences. The purpose of this paper is to identify whether civic engagement may be increased through domestic experiential learning experiences and to inform future educators about how a domestic immersion experience can be used to increase civic engagement among students.\u0000\u0000\u0000Design/methodology/approach\u0000Twenty-five students who participated in a domestic immersion experience in January 2022 were sampled. Reflection and changes in civic engagement were measured with student responses to questions before, during and after the immersion.\u0000\u0000\u0000Findings\u0000During the preimmersion, students showed a desire to learn about the Afghan refugee population and considered preimmersion anxiety mitigation strategies. Using the Association of American Colleges and Universities’ Civic engagement VALUE rubric, the four main themes were diversity of communities and cultures, civic identity and commitment, civic communication and civic action and reflection. The main themes yielded post immersion were increased civic engagement and aptitude to apply knowledge and skills. The subcategories of continued civic engagement were career planning, volunteering and educating others.\u0000\u0000\u0000Originality/value\u0000The findings provide guidelines to future work in civic engagement. This case study provides insights into the impacts of domestic immersion experiences and how it allows the opportunity for experiential learning.\u0000","PeriodicalId":45268,"journal":{"name":"Journal of Global Responsibility","volume":null,"pages":null},"PeriodicalIF":1.6,"publicationDate":"2023-05-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49643155","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}
Pub Date : 2023-04-18DOI: 10.1108/jgr-09-2022-0098
M. Rafiq, Omkar Dastane, Rizwan Mushtaq
Purpose The purpose of this study is to map the research landscape on the topic of waste management in the business and management domain, with a particular emphasis on pro-environmental ethical behaviour. The objective is to evaluate publication performance, identify key stakeholders, investigate major clusters, recognise the evolution of themes and offer a research agenda for the future based on bibliometric reflection. Design/methodology/approach Preferred Reporting Items for Systematic Review and Meta-Analysis procedure was used to extract and choose a total of 609 publications from the Scopus database from 1985 to 2022. The research then does bibliometric analysis with the open-source R application bibliometrics. The authors used a number of tools and techniques, including a collaboration network, word dynamics, co-occurrence network, thematic map and strategy map. Findings The analysis identifies most prolific stakeholders, key clusters and evolving themes in the field. The motor themes, niche themes, basic themes and emerging themes of the field were identified, and future research agenda is proposed based on such identification. Originality/value To the best of the authors’ knowledge, this is the first bibliometric study in the field of waste reduction, providing a comprehensive view of the research landscape by analysing more than 50 years of literature focussing on behavioural aspects. These findings could assist policymakers in identifying waste management/reduction priority regions and developing policy guidelines for a more sustainable waste practise. In addition to providing recommendations and future directions for academic research, this report also includes these elements.
{"title":"Waste reduction as ethical behaviour: a bibliometric analysis and development of future agenda","authors":"M. Rafiq, Omkar Dastane, Rizwan Mushtaq","doi":"10.1108/jgr-09-2022-0098","DOIUrl":"https://doi.org/10.1108/jgr-09-2022-0098","url":null,"abstract":"\u0000Purpose\u0000The purpose of this study is to map the research landscape on the topic of waste management in the business and management domain, with a particular emphasis on pro-environmental ethical behaviour. The objective is to evaluate publication performance, identify key stakeholders, investigate major clusters, recognise the evolution of themes and offer a research agenda for the future based on bibliometric reflection.\u0000\u0000\u0000Design/methodology/approach\u0000Preferred Reporting Items for Systematic Review and Meta-Analysis procedure was used to extract and choose a total of 609 publications from the Scopus database from 1985 to 2022. The research then does bibliometric analysis with the open-source R application bibliometrics. The authors used a number of tools and techniques, including a collaboration network, word dynamics, co-occurrence network, thematic map and strategy map.\u0000\u0000\u0000Findings\u0000The analysis identifies most prolific stakeholders, key clusters and evolving themes in the field. The motor themes, niche themes, basic themes and emerging themes of the field were identified, and future research agenda is proposed based on such identification.\u0000\u0000\u0000Originality/value\u0000To the best of the authors’ knowledge, this is the first bibliometric study in the field of waste reduction, providing a comprehensive view of the research landscape by analysing more than 50 years of literature focussing on behavioural aspects. These findings could assist policymakers in identifying waste management/reduction priority regions and developing policy guidelines for a more sustainable waste practise. In addition to providing recommendations and future directions for academic research, this report also includes these elements.\u0000","PeriodicalId":45268,"journal":{"name":"Journal of Global Responsibility","volume":null,"pages":null},"PeriodicalIF":1.6,"publicationDate":"2023-04-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42248913","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}
Pub Date : 2023-04-14DOI: 10.1108/jgr-09-2022-0086
Yamina Chouaibi, Saida Belhouchet
Purpose The purpose of this paper is to examine the moderating effect of International Financial Reporting Standards (IFRS) adoption on the relationship between accounting conservatism and the cost of equity in Canadian environmental, social, and corporate governance (ESG) firms. Design/methodology/approach Panel data was collected using the Thomson Reuters ASSET4 database on a sample of 284 Canadian ESG companies over the period 2007–2019. Findings The results obtained show a negative relationship between conditional conservatism and the cost of equity. The authors also find a negative relationship between unconditional conservatism and the cost of equity. In addition, IFRS adoption moderates the relationship between accounting conservatism and the cost of equity in Canadian ESG firms. Research limitations/implications Future studies may extend the coverage of the study by including other countries and other sectors. Practical implications The results imply that prudent accounting signals information to investors about the quality of a company’s current and future earnings. The rates of return required by investors may be higher for conservative reporting companies that are more susceptible to opportunistic management discretion. Originality/value Although the previous literature has studied the direct correlation between accounting conservatism and the cost of equity, the present work focuses on examining the direct association between accounting conservatism and the cost of equity through the moderator effect of IFRS, which has not been widely used in studies of accounting conservatism until now.
{"title":"Moderating effect of IFRS adoption on accounting conservatism and cost of equity: evidence from Canadian ESG data","authors":"Yamina Chouaibi, Saida Belhouchet","doi":"10.1108/jgr-09-2022-0086","DOIUrl":"https://doi.org/10.1108/jgr-09-2022-0086","url":null,"abstract":"\u0000Purpose\u0000The purpose of this paper is to examine the moderating effect of International Financial Reporting Standards (IFRS) adoption on the relationship between accounting conservatism and the cost of equity in Canadian environmental, social, and corporate governance (ESG) firms.\u0000\u0000\u0000Design/methodology/approach\u0000Panel data was collected using the Thomson Reuters ASSET4 database on a sample of 284 Canadian ESG companies over the period 2007–2019.\u0000\u0000\u0000Findings\u0000The results obtained show a negative relationship between conditional conservatism and the cost of equity. The authors also find a negative relationship between unconditional conservatism and the cost of equity. In addition, IFRS adoption moderates the relationship between accounting conservatism and the cost of equity in Canadian ESG firms.\u0000\u0000\u0000Research limitations/implications\u0000Future studies may extend the coverage of the study by including other countries and other sectors.\u0000\u0000\u0000Practical implications\u0000The results imply that prudent accounting signals information to investors about the quality of a company’s current and future earnings. The rates of return required by investors may be higher for conservative reporting companies that are more susceptible to opportunistic management discretion.\u0000\u0000\u0000Originality/value\u0000Although the previous literature has studied the direct correlation between accounting conservatism and the cost of equity, the present work focuses on examining the direct association between accounting conservatism and the cost of equity through the moderator effect of IFRS, which has not been widely used in studies of accounting conservatism until now.\u0000","PeriodicalId":45268,"journal":{"name":"Journal of Global Responsibility","volume":null,"pages":null},"PeriodicalIF":1.6,"publicationDate":"2023-04-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47528295","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}
Pub Date : 2023-04-13DOI: 10.1108/jgr-10-2022-0106
Yingxi Guo, Ting-Tsen Yeh, David C. Yang, Xiao-Yan Li
Purpose The purpose of this study is to understand the current trends and development of corporate social responsibility (CSR) reporting in emerging and developing economies and analyze 106 Chinese central enterprises (CEs) that disclose CSR reports from 2004 to 2015. Design/methodology/approach This study analyzes all the CSR reports available to the public from CEs between 2004 and 2015 in China. This paper carefully examines the reporting patterns and standards in those CSR reports. CEs in China are focused on because state-owned companies account for a large proportion of the Chinese stock market because of their social and economic institutional characteristics. Findings The results in this paper confirm a growth trend in the numbers of CSR reports, as predicted. The results also suggest that the number of CSR reports from the CEs containing some assurance has dramatically increased. However, the findings indicate that the current content of the CSR reports may not fully meet the needs of users of information from different industries, regions and interests, as more than 20 CEs have formulated their own CSR framework. The lack of unified, sustainable reporting and assurance may reduce the comparability and effectiveness of CSR reporting. Social implications This study provides evidence of the trends and development of CSR reporting in China. Originality/value The findings extend the understanding of CSR reporting by analyzing Chinese CE data. The results also provide decision-useful information for the government and other policymakers when considering CSR reporting and assurance standards.
{"title":"Corporate social responsibility reporting in China: the case of 106 central enterprises","authors":"Yingxi Guo, Ting-Tsen Yeh, David C. Yang, Xiao-Yan Li","doi":"10.1108/jgr-10-2022-0106","DOIUrl":"https://doi.org/10.1108/jgr-10-2022-0106","url":null,"abstract":"\u0000Purpose\u0000The purpose of this study is to understand the current trends and development of corporate social responsibility (CSR) reporting in emerging and developing economies and analyze 106 Chinese central enterprises (CEs) that disclose CSR reports from 2004 to 2015.\u0000\u0000\u0000Design/methodology/approach\u0000This study analyzes all the CSR reports available to the public from CEs between 2004 and 2015 in China. This paper carefully examines the reporting patterns and standards in those CSR reports. CEs in China are focused on because state-owned companies account for a large proportion of the Chinese stock market because of their social and economic institutional characteristics.\u0000\u0000\u0000Findings\u0000The results in this paper confirm a growth trend in the numbers of CSR reports, as predicted. The results also suggest that the number of CSR reports from the CEs containing some assurance has dramatically increased. However, the findings indicate that the current content of the CSR reports may not fully meet the needs of users of information from different industries, regions and interests, as more than 20 CEs have formulated their own CSR framework. The lack of unified, sustainable reporting and assurance may reduce the comparability and effectiveness of CSR reporting.\u0000\u0000\u0000Social implications\u0000This study provides evidence of the trends and development of CSR reporting in China.\u0000\u0000\u0000Originality/value\u0000The findings extend the understanding of CSR reporting by analyzing Chinese CE data. The results also provide decision-useful information for the government and other policymakers when considering CSR reporting and assurance standards.\u0000","PeriodicalId":45268,"journal":{"name":"Journal of Global Responsibility","volume":null,"pages":null},"PeriodicalIF":1.6,"publicationDate":"2023-04-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47486509","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}
Pub Date : 2023-04-11DOI: 10.1108/jgr-08-2022-0079
Li Ding, Caifen Jiang
Purpose This study aims to (1) test the effects of Generation Z (Gen Z) customers’ perceived collective efficacy and self-efficacy toward food waste reduction on their food waste reduction intentions in restaurants, (2) examine the mediating role of customers’ self-efficacy in conveying their perceived collective efficacy for food waste reduction intentions and (3) explore the moderating roles of Gen Z restaurant customers’ interdependent self-construal and independent self-construal. Design/methodology/approach Data were collected from an online survey distributed to Gen Z restaurant customers in China in April and May of 2022. The snowball sampling approach was used to collect the data, and the final sample included 214 participants. Partial least squares structural equation modeling was applied to examine the hypotheses. Findings The study found that Gen Z restaurant customers’ perceived collective efficacy and self-efficacy toward food waste reduction were positively related to their food waste reduction intentions. Self-efficacy also played a mediating role in the relationship between perceived collective efficacy and food waste reduction intentions. Moreover, Gen Z restaurant customers’ interdependent self-construal negatively moderated the relationship between perceived collective efficacy and self-efficacy. Originality/value This study contributes to the literature on social cognitive theory, self-construal theory and customers’ ethical decision-making processes. It integrates Gen Z restaurant customers’ perceived collective efficacy and self-efficacy toward food waste reduction into the ethical decision-making process and investigates how the two types of efficacy determine food waste reduction intentions.
{"title":"The effect of perceived collective efficacy and self-efficacy on generation Z restaurant customers’ food waste reduction intentions","authors":"Li Ding, Caifen Jiang","doi":"10.1108/jgr-08-2022-0079","DOIUrl":"https://doi.org/10.1108/jgr-08-2022-0079","url":null,"abstract":"\u0000Purpose\u0000This study aims to (1) test the effects of Generation Z (Gen Z) customers’ perceived collective efficacy and self-efficacy toward food waste reduction on their food waste reduction intentions in restaurants, (2) examine the mediating role of customers’ self-efficacy in conveying their perceived collective efficacy for food waste reduction intentions and (3) explore the moderating roles of Gen Z restaurant customers’ interdependent self-construal and independent self-construal.\u0000\u0000\u0000Design/methodology/approach\u0000Data were collected from an online survey distributed to Gen Z restaurant customers in China in April and May of 2022. The snowball sampling approach was used to collect the data, and the final sample included 214 participants. Partial least squares structural equation modeling was applied to examine the hypotheses.\u0000\u0000\u0000Findings\u0000The study found that Gen Z restaurant customers’ perceived collective efficacy and self-efficacy toward food waste reduction were positively related to their food waste reduction intentions. Self-efficacy also played a mediating role in the relationship between perceived collective efficacy and food waste reduction intentions. Moreover, Gen Z restaurant customers’ interdependent self-construal negatively moderated the relationship between perceived collective efficacy and self-efficacy.\u0000\u0000\u0000Originality/value\u0000This study contributes to the literature on social cognitive theory, self-construal theory and customers’ ethical decision-making processes. It integrates Gen Z restaurant customers’ perceived collective efficacy and self-efficacy toward food waste reduction into the ethical decision-making process and investigates how the two types of efficacy determine food waste reduction intentions.\u0000","PeriodicalId":45268,"journal":{"name":"Journal of Global Responsibility","volume":null,"pages":null},"PeriodicalIF":1.6,"publicationDate":"2023-04-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44837664","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}
Pub Date : 2023-03-17DOI: 10.1108/jgr-02-2022-0017
A. Mohammed, F. Tuokuu, E. Adda
Purpose The purpose of this study is to contribute to the discourse on livelihood access and challenges of fisherfolks and farmers within coastal communities in Ghana. Insights from such studies can help to create win-win outcomes between communities and oil companies and give the latter social license to operate. Also, it will help to identify the existing knowledge gaps that still need to be filled and contribute to the overall management of Ghana’s oil resources. It will further contribute to the government’s livelihood diversification programs in oil-producing communities. Design/methodology/approach The study employed the use of qualitative research paradigm to collect primary data in oil- and gas-producing communities in the Western Region of Ghana. Specifically, focus group discussions and in-depth interviews were conducted among diverse stakeholders. Findings Findings from the study show that several people and households along the coast of Ghana’s Western Region depend on the fishing industry as their livelihoods. However, fisherfolks are facing several challenges due to oil production. For instance, the quantity of fish harvest has reduced drastically since oil production started in 2010. Farming activities have also been adversely affected. The study has unearthed that the existing social and economic infrastructure are very limited to support the development of the coastal communities in Ghana’s Western Region. The study suggests that to deal with some of the challenges faced by coastal communities, livelihood diversification programs should be introduced. Research limitations/implications Not every community within the oil and gas areas in the Western Region was covered. Future work will address this limitation. Practical implications The study has revealed that the Metropolitan, Municipal and District Assemblies need to expedite the process of conducting a comprehensive needs assessment of communities and capture them in their medium-term development plans. Social implications The corporate social responsibility programs will create win-win outcomes between oil companies and communities. Originality/value The study is an original piece of work with data collected from the field. The study will contribute to the efficient management of natural resources in Ghana and other developing countries.
{"title":"Livelihood access and challenges of coastal communities: insights from Ghana","authors":"A. Mohammed, F. Tuokuu, E. Adda","doi":"10.1108/jgr-02-2022-0017","DOIUrl":"https://doi.org/10.1108/jgr-02-2022-0017","url":null,"abstract":"\u0000Purpose\u0000The purpose of this study is to contribute to the discourse on livelihood access and challenges of fisherfolks and farmers within coastal communities in Ghana. Insights from such studies can help to create win-win outcomes between communities and oil companies and give the latter social license to operate. Also, it will help to identify the existing knowledge gaps that still need to be filled and contribute to the overall management of Ghana’s oil resources. It will further contribute to the government’s livelihood diversification programs in oil-producing communities.\u0000\u0000\u0000Design/methodology/approach\u0000The study employed the use of qualitative research paradigm to collect primary data in oil- and gas-producing communities in the Western Region of Ghana. Specifically, focus group discussions and in-depth interviews were conducted among diverse stakeholders.\u0000\u0000\u0000Findings\u0000Findings from the study show that several people and households along the coast of Ghana’s Western Region depend on the fishing industry as their livelihoods. However, fisherfolks are facing several challenges due to oil production. For instance, the quantity of fish harvest has reduced drastically since oil production started in 2010. Farming activities have also been adversely affected. The study has unearthed that the existing social and economic infrastructure are very limited to support the development of the coastal communities in Ghana’s Western Region. The study suggests that to deal with some of the challenges faced by coastal communities, livelihood diversification programs should be introduced.\u0000\u0000\u0000Research limitations/implications\u0000Not every community within the oil and gas areas in the Western Region was covered. Future work will address this limitation.\u0000\u0000\u0000Practical implications\u0000The study has revealed that the Metropolitan, Municipal and District Assemblies need to expedite the process of conducting a comprehensive needs assessment of communities and capture them in their medium-term development plans.\u0000\u0000\u0000Social implications\u0000The corporate social responsibility programs will create win-win outcomes between oil companies and communities.\u0000\u0000\u0000Originality/value\u0000The study is an original piece of work with data collected from the field. The study will contribute to the efficient management of natural resources in Ghana and other developing countries.\u0000","PeriodicalId":45268,"journal":{"name":"Journal of Global Responsibility","volume":null,"pages":null},"PeriodicalIF":1.6,"publicationDate":"2023-03-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48735950","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}
Pub Date : 2023-03-15DOI: 10.1108/jgr-09-2022-0091
O. N. B. Emmanuel, D. Fonchamnyo, Mamadou Asngar Thierry, G. Dinga
Purpose The continuous increase in the negative gap between biocapacity and ecological footprint has remained globally persistent since early 1970. The purpose of this study is to examine the effect of foreign capital, domestic capital formation, institutional quality and democracy on ecological footprint within a global panel of 101 countries from 1995 to 2017. Design/methodology/approach The empirical procedure is based on data mix. To this end, this study uses a battery of testing and estimation approaches both conventional (no cross-sectional dependence [CD]) and novel approaches (accounting for CD). Among the battery of estimation techniques used, there are the dynamic ordinary least square, the mean group, the common correlation effect mean group technique, the augmented mean group technique, the Pooled mean group and the dynamic common correlation effect technique with the desire to obtain outcomes robust to heteroskedasticity, endogeneity, cross-correlation and CD among others. Findings The estimated outcomes indicate that using different estimators’ domestic capital formation consistently degrades the environment through an increase in ecological footprint, while institutional quality consistently enhances the quality of the environment. Further, the outcome reveals that, though foreign capital inflow degrades the environment, the time period is essential, as it shows a short-run environmental improvement and a long-run environmental degradation. Democratic activities show a mixed outcome with short-run degrading effect and a long-run enhancement effect on environmental quality. Practical implications Green investment should be the policy target of all economies, and these policies should be adopted to target both domestic capital and foreign capital alike. Second, the adoption of democratic practices will produce good leaders that will not just design short-term policies to blindfold the populace temporary but those that will produce long-term-oriented practices that will better and enhance the quality of the environment through the reduction of the global footprint. Equally, enhancing the institutional framework like respect for the rule of law in matters of abatement should be encouraged. Originality/value Although much research on the role of macroeconomic indicators on environmental quality has been done this far, democratic practices, intuitional quality and domestic capital have been given little attention. This research fills this gap by considering robust empirical techniques.
{"title":"Ecological footprint in a global perspective: the role of domestic investment, FDI, democracy and institutional quality","authors":"O. N. B. Emmanuel, D. Fonchamnyo, Mamadou Asngar Thierry, G. Dinga","doi":"10.1108/jgr-09-2022-0091","DOIUrl":"https://doi.org/10.1108/jgr-09-2022-0091","url":null,"abstract":"\u0000Purpose\u0000The continuous increase in the negative gap between biocapacity and ecological footprint has remained globally persistent since early 1970. The purpose of this study is to examine the effect of foreign capital, domestic capital formation, institutional quality and democracy on ecological footprint within a global panel of 101 countries from 1995 to 2017.\u0000\u0000\u0000Design/methodology/approach\u0000The empirical procedure is based on data mix. To this end, this study uses a battery of testing and estimation approaches both conventional (no cross-sectional dependence [CD]) and novel approaches (accounting for CD). Among the battery of estimation techniques used, there are the dynamic ordinary least square, the mean group, the common correlation effect mean group technique, the augmented mean group technique, the Pooled mean group and the dynamic common correlation effect technique with the desire to obtain outcomes robust to heteroskedasticity, endogeneity, cross-correlation and CD among others.\u0000\u0000\u0000Findings\u0000The estimated outcomes indicate that using different estimators’ domestic capital formation consistently degrades the environment through an increase in ecological footprint, while institutional quality consistently enhances the quality of the environment. Further, the outcome reveals that, though foreign capital inflow degrades the environment, the time period is essential, as it shows a short-run environmental improvement and a long-run environmental degradation. Democratic activities show a mixed outcome with short-run degrading effect and a long-run enhancement effect on environmental quality.\u0000\u0000\u0000Practical implications\u0000Green investment should be the policy target of all economies, and these policies should be adopted to target both domestic capital and foreign capital alike. Second, the adoption of democratic practices will produce good leaders that will not just design short-term policies to blindfold the populace temporary but those that will produce long-term-oriented practices that will better and enhance the quality of the environment through the reduction of the global footprint. Equally, enhancing the institutional framework like respect for the rule of law in matters of abatement should be encouraged.\u0000\u0000\u0000Originality/value\u0000Although much research on the role of macroeconomic indicators on environmental quality has been done this far, democratic practices, intuitional quality and domestic capital have been given little attention. This research fills this gap by considering robust empirical techniques.\u0000","PeriodicalId":45268,"journal":{"name":"Journal of Global Responsibility","volume":null,"pages":null},"PeriodicalIF":1.6,"publicationDate":"2023-03-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44260661","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}
Pub Date : 2023-03-06DOI: 10.1108/jgr-07-2022-0063
Patrick Velte
Purpose This paper aims to review 68 archival studies on the impact of audit committees (ACs) on firms’ consequences [(non)financial reporting, performance and audit quality] in European firms. Design/methodology/approach Applying a stakeholder agency-theoretical framework, the author differentiates between three categories of AC variables: presence; composition; and resources, incentives and diligence. Findings The author finds that AC composition, (non)financial reporting and audit quality are dominant in the literature review. Other inputs or outputs are either too low in amount or yielded heterogeneous results, hindering clear tendencies. However, there are indications that financial expertise is positively related to financial reporting and audit quality, in line with agency theory and European regulatory assumptions. Research limitations/implications In the discussion of potential future research, the author emphasizes, among others, the need for the recognition of innovative and sustainable AC variables, inclusion of moderator and especially mediator variables and reaction to endogeneity concerns by advanced regression models. Practical implications As the European Commission currently discusses extended regulations on AC duties and composition, this literature review highlights the huge impact of financial expertise on financial reporting and audit quality. In view of the increased monitoring duties of sustainability reporting, both business practices and regulatory bodies should increase the sustainability expertise of ACs. Originality/value This analysis makes useful contributions to prior research by focusing on attributes of AC and their impact on firms’ outputs in the European capital market, based on a differentiation between mandatory one-tier/two-tier systems and the choice model. The findings support the promotion of European evidence-based regulations, such as the Corporate Sustainability Reporting Directive and the Corporate Sustainability Due Diligence Directive.
{"title":"Which attributes of audit committees are most beneficial for European companies? Literature review and research recommendations","authors":"Patrick Velte","doi":"10.1108/jgr-07-2022-0063","DOIUrl":"https://doi.org/10.1108/jgr-07-2022-0063","url":null,"abstract":"\u0000Purpose\u0000This paper aims to review 68 archival studies on the impact of audit committees (ACs) on firms’ consequences [(non)financial reporting, performance and audit quality] in European firms.\u0000\u0000\u0000Design/methodology/approach\u0000Applying a stakeholder agency-theoretical framework, the author differentiates between three categories of AC variables: presence; composition; and resources, incentives and diligence.\u0000\u0000\u0000Findings\u0000The author finds that AC composition, (non)financial reporting and audit quality are dominant in the literature review. Other inputs or outputs are either too low in amount or yielded heterogeneous results, hindering clear tendencies. However, there are indications that financial expertise is positively related to financial reporting and audit quality, in line with agency theory and European regulatory assumptions.\u0000\u0000\u0000Research limitations/implications\u0000In the discussion of potential future research, the author emphasizes, among others, the need for the recognition of innovative and sustainable AC variables, inclusion of moderator and especially mediator variables and reaction to endogeneity concerns by advanced regression models.\u0000\u0000\u0000Practical implications\u0000As the European Commission currently discusses extended regulations on AC duties and composition, this literature review highlights the huge impact of financial expertise on financial reporting and audit quality. In view of the increased monitoring duties of sustainability reporting, both business practices and regulatory bodies should increase the sustainability expertise of ACs.\u0000\u0000\u0000Originality/value\u0000This analysis makes useful contributions to prior research by focusing on attributes of AC and their impact on firms’ outputs in the European capital market, based on a differentiation between mandatory one-tier/two-tier systems and the choice model. The findings support the promotion of European evidence-based regulations, such as the Corporate Sustainability Reporting Directive and the Corporate Sustainability Due Diligence Directive.\u0000","PeriodicalId":45268,"journal":{"name":"Journal of Global Responsibility","volume":null,"pages":null},"PeriodicalIF":1.6,"publicationDate":"2023-03-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48676126","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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