Pub Date : 2022-07-13DOI: 10.1108/jgr-05-2022-0040
J. I. Uduji, Nduka Elda Okolo-obasi
Purpose The purpose of this paper is to critically examine the multinational oil companies’ corporate social responsibility (CSR) initiatives in Nigeria. Its special focus is to investigate the impact of the Global Memorandum of Understanding (GMoU) on gender-sensitive responses to climate change in oil host communities in Nigeria. Design/methodology/approach This paper adopts a survey research technique aimed at gathering information from a representative sample of the population, as it is essentially cross-sectional, describing and interpreting the current situation. A total of 1,200 rural women were sampled across the Niger Delta region. Findings The results from the use of a combined propensity score matching and logit model indicate a significant relationship between GMoU model and women, gender and climate change in the Niger Delta, Nigeria. Practical implications This implies that CSR of a multinational oil companies is a critical factor in the need for gender-sensitive responses to the effect of climate change. Social implications It suggests that, for adaptation to climate change effects, understanding gender dimensions and taking gender responsive steps be incorporated into GMoU policies and action plans of multinational enterprises. Originality/value This research contributes to gender debate in climate change from a CSR perspective in developing countries and rationale for demands for social projects by host communities. It concludes that business has an obligation to help in solving problems of public concern.
{"title":"Gender sensitive responses to climate change in Nigeria: the role of multinationals’ corporate social responsibility in oil host communities","authors":"J. I. Uduji, Nduka Elda Okolo-obasi","doi":"10.1108/jgr-05-2022-0040","DOIUrl":"https://doi.org/10.1108/jgr-05-2022-0040","url":null,"abstract":"\u0000Purpose\u0000The purpose of this paper is to critically examine the multinational oil companies’ corporate social responsibility (CSR) initiatives in Nigeria. Its special focus is to investigate the impact of the Global Memorandum of Understanding (GMoU) on gender-sensitive responses to climate change in oil host communities in Nigeria.\u0000\u0000\u0000Design/methodology/approach\u0000This paper adopts a survey research technique aimed at gathering information from a representative sample of the population, as it is essentially cross-sectional, describing and interpreting the current situation. A total of 1,200 rural women were sampled across the Niger Delta region.\u0000\u0000\u0000Findings\u0000The results from the use of a combined propensity score matching and logit model indicate a significant relationship between GMoU model and women, gender and climate change in the Niger Delta, Nigeria.\u0000\u0000\u0000Practical implications\u0000This implies that CSR of a multinational oil companies is a critical factor in the need for gender-sensitive responses to the effect of climate change.\u0000\u0000\u0000Social implications\u0000It suggests that, for adaptation to climate change effects, understanding gender dimensions and taking gender responsive steps be incorporated into GMoU policies and action plans of multinational enterprises.\u0000\u0000\u0000Originality/value\u0000This research contributes to gender debate in climate change from a CSR perspective in developing countries and rationale for demands for social projects by host communities. It concludes that business has an obligation to help in solving problems of public concern.\u0000","PeriodicalId":45268,"journal":{"name":"Journal of Global Responsibility","volume":" ","pages":""},"PeriodicalIF":1.6,"publicationDate":"2022-07-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43585289","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 : 2022-06-29DOI: 10.1108/jgr-11-2021-0094
Navjit Singh, Kritika Gupta, Bharti Kapur
Purpose The purpose of this study is to examine the role of greenwashed word of mouth (GWWOM) originating from trickery and misleading green marketing practices on customer behavior. The outcomes of this study are expected to contribute in the domain of responsible green marketing. The significance of this study lies in its ability to provide useful recommendations to marketers, policymakers and customers toward accomplishment of sustainable development goals through usage and adoption of environment-friendly products. Design/methodology/approach This study is primarily descriptive in nature, as it attempted to investigate the implications of customers' reactions toward greenwashed practices prevailing in the fast-moving consumer goods (FMCG) market. The information gathered through a self-administered online questionnaire was analyzed using Smart PLS software package to verify the proposed hypotheses. The consistency and validity of the measurement and structural models proposed were tested using inferential statistical procedures. Findings The results significantly confirmed the mediating role of GWWOM in shaping the relationship between green skepticism and shift in green behavior. It was verified from the results that customers’ futuristic behavioral patterns toward green products are negatively influenced by misleading and false claims of marketers through GWWOM communications. Practical implications The primary implications of this study are for marketers in understanding the role of GWWOM on organizations’ reputation. The policymakers may contribute by implementing appropriate changes in regulations to control greenwashed practices. Finally, customers may become more aware about the unethical marketing practices and act responsibly in the market place. Originality/value This study revealed an intriguing finding in the sense that customers, who feel cheated by erroneous and mislead green claims of the marketers, are expected to communicate their experiences through variety of channels. Therefore, it is very likely that they may influence others to change their behaviors while going for environmentally safe products and may have significant consequences on the sustainable consumer behavior.
{"title":"Greenwashed word of mouth (GWWOM): a vibrant influence on customer green behaviour","authors":"Navjit Singh, Kritika Gupta, Bharti Kapur","doi":"10.1108/jgr-11-2021-0094","DOIUrl":"https://doi.org/10.1108/jgr-11-2021-0094","url":null,"abstract":"\u0000Purpose\u0000The purpose of this study is to examine the role of greenwashed word of mouth (GWWOM) originating from trickery and misleading green marketing practices on customer behavior. The outcomes of this study are expected to contribute in the domain of responsible green marketing. The significance of this study lies in its ability to provide useful recommendations to marketers, policymakers and customers toward accomplishment of sustainable development goals through usage and adoption of environment-friendly products.\u0000\u0000\u0000Design/methodology/approach\u0000This study is primarily descriptive in nature, as it attempted to investigate the implications of customers' reactions toward greenwashed practices prevailing in the fast-moving consumer goods (FMCG) market. The information gathered through a self-administered online questionnaire was analyzed using Smart PLS software package to verify the proposed hypotheses. The consistency and validity of the measurement and structural models proposed were tested using inferential statistical procedures.\u0000\u0000\u0000Findings\u0000The results significantly confirmed the mediating role of GWWOM in shaping the relationship between green skepticism and shift in green behavior. It was verified from the results that customers’ futuristic behavioral patterns toward green products are negatively influenced by misleading and false claims of marketers through GWWOM communications.\u0000\u0000\u0000Practical implications\u0000The primary implications of this study are for marketers in understanding the role of GWWOM on organizations’ reputation. The policymakers may contribute by implementing appropriate changes in regulations to control greenwashed practices. Finally, customers may become more aware about the unethical marketing practices and act responsibly in the market place.\u0000\u0000\u0000Originality/value\u0000This study revealed an intriguing finding in the sense that customers, who feel cheated by erroneous and mislead green claims of the marketers, are expected to communicate their experiences through variety of channels. Therefore, it is very likely that they may influence others to change their behaviors while going for environmentally safe products and may have significant consequences on the sustainable consumer behavior.\u0000","PeriodicalId":45268,"journal":{"name":"Journal of Global Responsibility","volume":" ","pages":""},"PeriodicalIF":1.6,"publicationDate":"2022-06-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47913856","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 : 2022-06-22DOI: 10.1108/jgr-12-2021-0105
Ibrahim El-Sayed Ebaid
Purpose This study aims to examine the relationship between corporate governance mechanisms, namely, board independence, board size and gender diversity, and the extent of corporate social responsibility (CSR) disclosure for companies listed on the Saudi stock exchange. Design/methodology/approach Data has been extracted from the annual reports of a sample of 67 companies listed on the Saudi Stock Exchange during the period 2014–2019. Three panel data techniques have been used to investigate the association between governance variables and the extent of CSR disclosures after statistically controlling the effects of the size, leverage and profitability of the companies. Findings The results of this study indicate that board independence and board size have positive and significant associations with the extent of CSR disclosures. However, the study finds that the percentage of female representation on the board has a positive effect on the extent of CSR disclosure, but that this effect is not statistically significant. Research limitations/implications The results of this study are limited to the context in which the study was conducted, which is the Saudi stock exchange during the period 2014–2019, and then the generalization of the results may be limited to listed companies operating in a similar social and economic context. Also, the data sources in this study were limited to the annual reports of companies only. Practical implications The results of this study provide some indications for policymakers in Saudi Arabia to take what is necessary to promote corporate governance mechanisms and, therefore, enhance CSR practices. Originality/value This study contributes to the literature on CSR by providing empirical evidence on the impact of corporate governance mechanisms on the extent of CSR disclosure from one of the developing countries, which is Saudi Arabia.
{"title":"Corporate governance mechanisms and corporate social responsibility disclosure: evidence from an emerging market","authors":"Ibrahim El-Sayed Ebaid","doi":"10.1108/jgr-12-2021-0105","DOIUrl":"https://doi.org/10.1108/jgr-12-2021-0105","url":null,"abstract":"\u0000Purpose\u0000This study aims to examine the relationship between corporate governance mechanisms, namely, board independence, board size and gender diversity, and the extent of corporate social responsibility (CSR) disclosure for companies listed on the Saudi stock exchange.\u0000\u0000\u0000Design/methodology/approach\u0000Data has been extracted from the annual reports of a sample of 67 companies listed on the Saudi Stock Exchange during the period 2014–2019. Three panel data techniques have been used to investigate the association between governance variables and the extent of CSR disclosures after statistically controlling the effects of the size, leverage and profitability of the companies.\u0000\u0000\u0000Findings\u0000The results of this study indicate that board independence and board size have positive and significant associations with the extent of CSR disclosures. However, the study finds that the percentage of female representation on the board has a positive effect on the extent of CSR disclosure, but that this effect is not statistically significant.\u0000\u0000\u0000Research limitations/implications\u0000The results of this study are limited to the context in which the study was conducted, which is the Saudi stock exchange during the period 2014–2019, and then the generalization of the results may be limited to listed companies operating in a similar social and economic context. Also, the data sources in this study were limited to the annual reports of companies only.\u0000\u0000\u0000Practical implications\u0000The results of this study provide some indications for policymakers in Saudi Arabia to take what is necessary to promote corporate governance mechanisms and, therefore, enhance CSR practices.\u0000\u0000\u0000Originality/value\u0000This study contributes to the literature on CSR by providing empirical evidence on the impact of corporate governance mechanisms on the extent of CSR disclosure from one of the developing countries, which is Saudi Arabia.\u0000","PeriodicalId":45268,"journal":{"name":"Journal of Global Responsibility","volume":" ","pages":""},"PeriodicalIF":1.6,"publicationDate":"2022-06-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48702338","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 : 2022-05-23DOI: 10.1108/jgr-11-2021-0100
Elizabeth Collier, Kathleen Odell, A. Rosenbloom
Purpose The purpose of this study is to determine whether an undergraduate business program that rapidly introduced sustainable development into its curriculum, without an overall curriculum revision, was effective in terms of student engagement with the UN Sustainable Development Goals (SDGs) and what factors were most important for deepening student interest. Design/methodology/approach This study used a pre-test/post-test design at one academic institution, in several different core courses, offered multiple times over three years, to assess the effectiveness of the curriculum approach taken. Findings Including a significant, SDG-focused assignment in an existing business course increased student learning about the SDGs, student curiosity about the SDGs and students’ feelings of competence to advance the SDGs after graduation. Having a faculty member who can make a strong business case for the SDGs increased student commitment to the goals. These positive outcomes were consistent across business school majors and were not specific to particular courses or faculty. Research limitations/implications Data in this study were collected at the course level and did not contain information to identify unique students across the pre- and post-tests. Given the long timeline for curriculum change at the institutional level, these findings provide a way forward for business schools and business school faculty who desire to react quickly to bring these topics into management education. Originality/value To the best of the authors’ knowledge, this is the first study to use survey data collected over multiple semesters to test whether course-level interventions increase student engagement and interest in the SDGs.
{"title":"Teaching sustainable development: an approach to rapidly introducing the UN sustainable development goals into an undergraduate business curriculum","authors":"Elizabeth Collier, Kathleen Odell, A. Rosenbloom","doi":"10.1108/jgr-11-2021-0100","DOIUrl":"https://doi.org/10.1108/jgr-11-2021-0100","url":null,"abstract":"\u0000Purpose\u0000The purpose of this study is to determine whether an undergraduate business program that rapidly introduced sustainable development into its curriculum, without an overall curriculum revision, was effective in terms of student engagement with the UN Sustainable Development Goals (SDGs) and what factors were most important for deepening student interest.\u0000\u0000\u0000Design/methodology/approach\u0000This study used a pre-test/post-test design at one academic institution, in several different core courses, offered multiple times over three years, to assess the effectiveness of the curriculum approach taken.\u0000\u0000\u0000Findings\u0000Including a significant, SDG-focused assignment in an existing business course increased student learning about the SDGs, student curiosity about the SDGs and students’ feelings of competence to advance the SDGs after graduation. Having a faculty member who can make a strong business case for the SDGs increased student commitment to the goals. These positive outcomes were consistent across business school majors and were not specific to particular courses or faculty.\u0000\u0000\u0000Research limitations/implications\u0000Data in this study were collected at the course level and did not contain information to identify unique students across the pre- and post-tests. Given the long timeline for curriculum change at the institutional level, these findings provide a way forward for business schools and business school faculty who desire to react quickly to bring these topics into management education.\u0000\u0000\u0000Originality/value\u0000To the best of the authors’ knowledge, this is the first study to use survey data collected over multiple semesters to test whether course-level interventions increase student engagement and interest in the SDGs.\u0000","PeriodicalId":45268,"journal":{"name":"Journal of Global Responsibility","volume":" ","pages":""},"PeriodicalIF":1.6,"publicationDate":"2022-05-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45711626","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}
Purpose The purpose of this paper is to examine the effect of integrated reporting quality (IRQ) on the cost of equity and financial performance of Islamic banks (IBs) in the Middle East and North Africa (MENA) region. Design/methodology/approach This study examines 67 IBs in the MENA region over a period of six years (2015–2020). This paper is motivated by the use of the method of ordinary least on square panel data. A multiple regression model is used to analyze the impact of the quality of integrated reporting, on the one hand, on the cost of equity and, on the other hand, on the financial performance of IBs in the MENA region. Similarly, as an extension of the research, the authors exploited the dynamic effect of the data set through the generalized method of moments and estimated the impact of the one-year lagged value of the cost of equity. Findings The empirical results obtained do indicate that the quality of integrated reporting seems to have a significant negative effect on the cost of equity capital. It is also interesting to note that IRQ has a positive and significant impact on the financial performance of IBs. Research limitations/implications Current research can help and encourage IBs to provide quality information to reduce the cost of equity. Furthermore, this research could be a valuable source of information for policymakers, regulators and stakeholders on IB governance practices and disclosure. Finally, integrated reporting is very important for the progress and development of the Islamic banking sector. Originality/value This paper is motivated by the limited research on integrated reporting and financial performance of IBs. It makes an important contribution to the academic literature by adding to the limited body of research on the cost of equity, performance and quality of integrated reporting in the MENA region. This study is also important for the investors seeking to reduce the cost of equity to improve financial performance.
{"title":"The integrated reporting quality, cost of equity and financial performance in Islamic banks","authors":"Yamina Chouaibi, Saida Belhouchet, Salim Chouaibi, Jamel Chouaibi","doi":"10.1108/jgr-11-2021-0099","DOIUrl":"https://doi.org/10.1108/jgr-11-2021-0099","url":null,"abstract":"\u0000Purpose\u0000The purpose of this paper is to examine the effect of integrated reporting quality (IRQ) on the cost of equity and financial performance of Islamic banks (IBs) in the Middle East and North Africa (MENA) region.\u0000\u0000\u0000Design/methodology/approach\u0000This study examines 67 IBs in the MENA region over a period of six years (2015–2020). This paper is motivated by the use of the method of ordinary least on square panel data. A multiple regression model is used to analyze the impact of the quality of integrated reporting, on the one hand, on the cost of equity and, on the other hand, on the financial performance of IBs in the MENA region. Similarly, as an extension of the research, the authors exploited the dynamic effect of the data set through the generalized method of moments and estimated the impact of the one-year lagged value of the cost of equity.\u0000\u0000\u0000Findings\u0000The empirical results obtained do indicate that the quality of integrated reporting seems to have a significant negative effect on the cost of equity capital. It is also interesting to note that IRQ has a positive and significant impact on the financial performance of IBs.\u0000\u0000\u0000Research limitations/implications\u0000Current research can help and encourage IBs to provide quality information to reduce the cost of equity. Furthermore, this research could be a valuable source of information for policymakers, regulators and stakeholders on IB governance practices and disclosure. Finally, integrated reporting is very important for the progress and development of the Islamic banking sector.\u0000\u0000\u0000Originality/value\u0000This paper is motivated by the limited research on integrated reporting and financial performance of IBs. It makes an important contribution to the academic literature by adding to the limited body of research on the cost of equity, performance and quality of integrated reporting in the MENA region. This study is also important for the investors seeking to reduce the cost of equity to improve financial performance.\u0000","PeriodicalId":45268,"journal":{"name":"Journal of Global Responsibility","volume":" ","pages":""},"PeriodicalIF":1.6,"publicationDate":"2022-05-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48882029","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 : 2022-05-12DOI: 10.1108/jgr-01-2022-0009
Alan Bandeira Pinheiro, Marcelle Colares Oliveira, M. Lozano
Purpose Based on the approach of the varieties of capitalism, this paper aims to investigate the influence of national governance characteristics on environmental disclosure. Design/methodology/approach This research analyzed companies based in coordinated economies, i.e. 1,815 companies from Austria, Belgium, Denmark, Finland, France, Germany, Italy, Japan, The Netherlands, Norway, Portugal, Spain and Sweden were investigated for the period 2009–2018. The authors created an index to measure environmental disclosure, and national governance was measured using the United Nations governance indicators. Findings The findings show that countries with greater transparency, democracy, citizen participation and government effectiveness tend to have companies with a greater environmental concern. The results allow us to conclude that the responsible behavior of companies is a mirror of the governance environment of the country where they operate. The findings have managerial implications. Practical implications Firms must be aware that institutional factors can influence their business. In institutional structures with low government effectiveness, little confidence in social rules and high levels of corruption, corporations tend to be less ethical. Originality/value This research used the varieties of capitalism approach to explain companies’ environmental disclosure. This is a recent approach to the institutional theory, and little explored in previous studies. Institutional level variables, such as governance indicators, can be used in other studies that analyze the relationship between institutional environment and corporate disclosure.
{"title":"The mirror effect: influence of national governance on environmental disclosure in coordinated economies","authors":"Alan Bandeira Pinheiro, Marcelle Colares Oliveira, M. Lozano","doi":"10.1108/jgr-01-2022-0009","DOIUrl":"https://doi.org/10.1108/jgr-01-2022-0009","url":null,"abstract":"\u0000Purpose\u0000Based on the approach of the varieties of capitalism, this paper aims to investigate the influence of national governance characteristics on environmental disclosure.\u0000\u0000\u0000Design/methodology/approach\u0000This research analyzed companies based in coordinated economies, i.e. 1,815 companies from Austria, Belgium, Denmark, Finland, France, Germany, Italy, Japan, The Netherlands, Norway, Portugal, Spain and Sweden were investigated for the period 2009–2018. The authors created an index to measure environmental disclosure, and national governance was measured using the United Nations governance indicators.\u0000\u0000\u0000Findings\u0000The findings show that countries with greater transparency, democracy, citizen participation and government effectiveness tend to have companies with a greater environmental concern. The results allow us to conclude that the responsible behavior of companies is a mirror of the governance environment of the country where they operate. The findings have managerial implications.\u0000\u0000\u0000Practical implications\u0000Firms must be aware that institutional factors can influence their business. In institutional structures with low government effectiveness, little confidence in social rules and high levels of corruption, corporations tend to be less ethical.\u0000\u0000\u0000Originality/value\u0000This research used the varieties of capitalism approach to explain companies’ environmental disclosure. This is a recent approach to the institutional theory, and little explored in previous studies. Institutional level variables, such as governance indicators, can be used in other studies that analyze the relationship between institutional environment and corporate disclosure.\u0000","PeriodicalId":45268,"journal":{"name":"Journal of Global Responsibility","volume":" ","pages":""},"PeriodicalIF":1.6,"publicationDate":"2022-05-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42224893","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 : 2022-05-04DOI: 10.1108/jgr-08-2021-0072
Zainabu Tumwebaze, J. Bananuka, Laura A. Orobia, M. Kinatta
Purpose The purpose of this study is threefold: first, to examine among the board role performance attributes, which ones are critical for sustainability reporting practices; second, to establish the relationship between the overall board role performance and sustainability reporting practices; and third, to establish the relationship between board role performance and the three dimensions of sustainability reporting practices. Design/methodology/approach This study is correlational as it aims to establish relationships. Data were collected within a period of one year. Usable questionnaires were received from 48 financial services firms in Uganda. Findings On average, financial services firms in Uganda follow the Global Reporting Initiative sustainability reporting standards to the extent of 64%. The study results also indicate that board role performance is significantly associated with sustainability reporting practices. Board role performance is more associated with social sustainability reporting than environmental and economic sustainability reporting. In terms of board roles, service role is more associated with the sustainability reporting practices than the control and strategic role of the board. Practical implications The board has to provide the necessary support to management by passing decisions aimed at improving sustainability reporting practices and providing the necessary resources such as budgets for training of staff in sustainability reporting standards. Policymakers may require companies to prepare sustainability reports annually. Originality/value This study provides insights on the initial understanding of the link between board role performance and sustainability reporting practices. This study sheds more light on the relationship between board role performance and the dimensions of sustainability reporting. The study further enlightens the academic community and practice on which board roles are critical for enhanced sustainability reporting. This study therefore posts that it is no longer a matter of having board members but, rather, the role these board members play.
{"title":"Board role performance and sustainability reporting practices: managerial perception-based evidence from Uganda","authors":"Zainabu Tumwebaze, J. Bananuka, Laura A. Orobia, M. Kinatta","doi":"10.1108/jgr-08-2021-0072","DOIUrl":"https://doi.org/10.1108/jgr-08-2021-0072","url":null,"abstract":"\u0000Purpose\u0000The purpose of this study is threefold: first, to examine among the board role performance attributes, which ones are critical for sustainability reporting practices; second, to establish the relationship between the overall board role performance and sustainability reporting practices; and third, to establish the relationship between board role performance and the three dimensions of sustainability reporting practices.\u0000\u0000\u0000Design/methodology/approach\u0000This study is correlational as it aims to establish relationships. Data were collected within a period of one year. Usable questionnaires were received from 48 financial services firms in Uganda.\u0000\u0000\u0000Findings\u0000On average, financial services firms in Uganda follow the Global Reporting Initiative sustainability reporting standards to the extent of 64%. The study results also indicate that board role performance is significantly associated with sustainability reporting practices. Board role performance is more associated with social sustainability reporting than environmental and economic sustainability reporting. In terms of board roles, service role is more associated with the sustainability reporting practices than the control and strategic role of the board.\u0000\u0000\u0000Practical implications\u0000The board has to provide the necessary support to management by passing decisions aimed at improving sustainability reporting practices and providing the necessary resources such as budgets for training of staff in sustainability reporting standards. Policymakers may require companies to prepare sustainability reports annually.\u0000\u0000\u0000Originality/value\u0000This study provides insights on the initial understanding of the link between board role performance and sustainability reporting practices. This study sheds more light on the relationship between board role performance and the dimensions of sustainability reporting. The study further enlightens the academic community and practice on which board roles are critical for enhanced sustainability reporting. This study therefore posts that it is no longer a matter of having board members but, rather, the role these board members play.\u0000","PeriodicalId":45268,"journal":{"name":"Journal of Global Responsibility","volume":" ","pages":""},"PeriodicalIF":1.6,"publicationDate":"2022-05-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46478004","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 : 2022-02-18DOI: 10.1108/jgr-02-2021-0026
Kwame Owusu Kwateng, Francis Kamewor Tetteh, Hunaisu Ben Atchulo, Shirley Opoku-Mensah
Purpose The purpose of this is to test the relationship between corporate environmental strategies (CES) and firms’ competitiveness (FC) through collaboration. Design/methodology/approach Selected companies from Ghana Club 100 were used as the sample for this study. This study used regression to test the hypothesized paths. Findings The results indicated that a unit change in CES results in a 42.7% alteration in FC – all things being equal. Also, as revealed by the study, supply chain collaboration (SCC) is not a significant predictor of FC. However, SCC plays an indirect role in enhancing the relationship between CES and FC. The results showed that CES act as a significant predictor of a company’s collaboration in its supply chain. Practical implications The findings will enlighten firms to outline and implement appropriate environmental strategies to sustain their competitive advantage. Originality/value This study is very rare in the African context; hence, it adds to the extant literature by providing a contemporary perspective of CES and FC.
{"title":"Effect of corporate environmental strategies on firms’ competitiveness, the mediating role of supply chain collaboration","authors":"Kwame Owusu Kwateng, Francis Kamewor Tetteh, Hunaisu Ben Atchulo, Shirley Opoku-Mensah","doi":"10.1108/jgr-02-2021-0026","DOIUrl":"https://doi.org/10.1108/jgr-02-2021-0026","url":null,"abstract":"\u0000Purpose\u0000The purpose of this is to test the relationship between corporate environmental strategies (CES) and firms’ competitiveness (FC) through collaboration.\u0000\u0000\u0000Design/methodology/approach\u0000Selected companies from Ghana Club 100 were used as the sample for this study. This study used regression to test the hypothesized paths.\u0000\u0000\u0000Findings\u0000The results indicated that a unit change in CES results in a 42.7% alteration in FC – all things being equal. Also, as revealed by the study, supply chain collaboration (SCC) is not a significant predictor of FC. However, SCC plays an indirect role in enhancing the relationship between CES and FC. The results showed that CES act as a significant predictor of a company’s collaboration in its supply chain.\u0000\u0000\u0000Practical implications\u0000The findings will enlighten firms to outline and implement appropriate environmental strategies to sustain their competitive advantage.\u0000\u0000\u0000Originality/value\u0000This study is very rare in the African context; hence, it adds to the extant literature by providing a contemporary perspective of CES and FC.\u0000","PeriodicalId":45268,"journal":{"name":"Journal of Global Responsibility","volume":"1 1","pages":""},"PeriodicalIF":1.6,"publicationDate":"2022-02-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41327804","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 : 2022-01-20DOI: 10.1108/jgr-07-2021-0060
Ghadi Saad
Purpose The purpose of this study is to investigate the relationship between suicide rates and institutional quality. Design/methodology/approach This study used autoregressive distributed lag model and error correction model to examine short-run and long-run relationships during 1996–2017 in Lebanon. Findings The study shows that in the long-run, suicide rates are significantly associated to the control of corruption, voice and accountability and rule of law, but not to regulatory quality, political stability and government efficiency. In the short-run, nearly all variables of institutional quality have a negative and significant relationship to suicide rates. Results are discussed in detail. Originality/value This research is the first to inspect the relation between the quality of institutions and suicide rates. Empirical results of this study add new evidence to the literature and provide support to policymakers.
{"title":"Suicide rates and institutional quality in an emerging country","authors":"Ghadi Saad","doi":"10.1108/jgr-07-2021-0060","DOIUrl":"https://doi.org/10.1108/jgr-07-2021-0060","url":null,"abstract":"\u0000Purpose\u0000The purpose of this study is to investigate the relationship between suicide rates and institutional quality.\u0000\u0000\u0000Design/methodology/approach\u0000This study used autoregressive distributed lag model and error correction model to examine short-run and long-run relationships during 1996–2017 in Lebanon.\u0000\u0000\u0000Findings\u0000The study shows that in the long-run, suicide rates are significantly associated to the control of corruption, voice and accountability and rule of law, but not to regulatory quality, political stability and government efficiency. In the short-run, nearly all variables of institutional quality have a negative and significant relationship to suicide rates. Results are discussed in detail.\u0000\u0000\u0000Originality/value\u0000This research is the first to inspect the relation between the quality of institutions and suicide rates. Empirical results of this study add new evidence to the literature and provide support to policymakers.\u0000","PeriodicalId":45268,"journal":{"name":"Journal of Global Responsibility","volume":" ","pages":""},"PeriodicalIF":1.6,"publicationDate":"2022-01-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44945502","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 : 2022-01-18DOI: 10.1108/jgr-04-2021-0041
Regina Mensah Onumah, S. Simpson, A. Kwarteng
Purpose This paper aims to examine the effects of personal attributes (greed and desire for personal gains, behaviour of peers and superiors, personal values, family influences and pressures, religious background, ego strength, etc.), organisational attributes (company policies, codes of conduct and visionary leadership, etc). and the moderating role of ethical codes of conduct on the ethical attitudes of professional accountants. Design/methodology/approach The study uses data from a survey of 340 professional accountants in Ghana, using the ordinary least square regression analysis to test hypothesized relationships. Findings The results suggest that personal attributes collectively have positive and significant influence on ethical attitudes. Similarly, organisational attributes collectively have positive and significant influence on ethical attitudes. Moreover, ethical codes of conduct moderate the positive relationship between personal and organisational attributes and ethical attitudes of accountants. Originality/value In the light of the social contingent theory, the findings imply that personal and organisational attributes, when interacted with professional code of conduct strengthens ethical attitudes of accountants. To the best of the knowledge, this is the first paper to have examined the moderating effect of professional code of conduct on ethical attitudes of accountants from a developing country context.
{"title":"The effects of personal and organisational attributes on ethical attitudes of professional accountants: evidence from Ghana","authors":"Regina Mensah Onumah, S. Simpson, A. Kwarteng","doi":"10.1108/jgr-04-2021-0041","DOIUrl":"https://doi.org/10.1108/jgr-04-2021-0041","url":null,"abstract":"\u0000Purpose\u0000This paper aims to examine the effects of personal attributes (greed and desire for personal gains, behaviour of peers and superiors, personal values, family influences and pressures, religious background, ego strength, etc.), organisational attributes (company policies, codes of conduct and visionary leadership, etc). and the moderating role of ethical codes of conduct on the ethical attitudes of professional accountants.\u0000\u0000\u0000Design/methodology/approach\u0000The study uses data from a survey of 340 professional accountants in Ghana, using the ordinary least square regression analysis to test hypothesized relationships.\u0000\u0000\u0000Findings\u0000The results suggest that personal attributes collectively have positive and significant influence on ethical attitudes. Similarly, organisational attributes collectively have positive and significant influence on ethical attitudes. Moreover, ethical codes of conduct moderate the positive relationship between personal and organisational attributes and ethical attitudes of accountants.\u0000\u0000\u0000Originality/value\u0000In the light of the social contingent theory, the findings imply that personal and organisational attributes, when interacted with professional code of conduct strengthens ethical attitudes of accountants. To the best of the knowledge, this is the first paper to have examined the moderating effect of professional code of conduct on ethical attitudes of accountants from a developing country context.\u0000","PeriodicalId":45268,"journal":{"name":"Journal of Global Responsibility","volume":" ","pages":""},"PeriodicalIF":1.6,"publicationDate":"2022-01-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47361698","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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