Pub Date : 2021-03-19DOI: 10.1108/JGR-06-2019-0060
Bello Usman Baba, U. Baba
Purpose This paper aims to examine the effect of ownership structure variables on social and environmental disclosure practice in Nigeria. The paper also investigates the moderating impact of intellectual capital disclosure on the relationship between ownership structure elements, social and environmental disclosure. Design/methodology/approach The paper adopted the Global Reporting Initiative (GRI) disclosure framework to extract social and environmental disclosure information from corporate social and environmental reports of 80 companies listed on the Nigerian Stock Exchange. The study spanned from 2012–2017. Management ownership, foreign ownership, block ownership and dispersed ownership are considered as determinants of social and environmental disclosure. A multiple regression analysis was used to test the relationships specified in the study. Findings The result of the descriptive analysis has shown evidence of a low-level disclosure of social and environmental information in corporate reports (annual reports and corporate social and environmental reports) of companies. From the regression analysis, block ownership, foreign ownership and dispersed ownership are found to enhance the disclosure of social and environmental information in the corporate report of companies. However, management ownership was found to be insignificantly related to social and environmental disclosure. The result also revealed that intellectual capital disclosure has a significant positive effect on the relationship between management ownership, foreign ownership and dispersed ownership, social and environmental disclosure. However, intellectual capital disclosure does not moderate the relationship between block ownership, social and environmental disclosure. Originality/value This paper is the first to empirically examine the moderating effect of intellectual capital disclosure on ownership structure variables, social and environmental disclosure. The result of the study offer researchers a better understanding of the impact of ownership structure variables on social and environmental disclosure. The findings are useful to researchers, corporate managers, policymakers and regulatory bodies.
{"title":"The effect of ownership structure on social and environmental reporting in Nigeria: the moderating role of intellectual capital disclosure","authors":"Bello Usman Baba, U. Baba","doi":"10.1108/JGR-06-2019-0060","DOIUrl":"https://doi.org/10.1108/JGR-06-2019-0060","url":null,"abstract":"\u0000Purpose\u0000This paper aims to examine the effect of ownership structure variables on social and environmental disclosure practice in Nigeria. The paper also investigates the moderating impact of intellectual capital disclosure on the relationship between ownership structure elements, social and environmental disclosure.\u0000\u0000\u0000Design/methodology/approach\u0000The paper adopted the Global Reporting Initiative (GRI) disclosure framework to extract social and environmental disclosure information from corporate social and environmental reports of 80 companies listed on the Nigerian Stock Exchange. The study spanned from 2012–2017. Management ownership, foreign ownership, block ownership and dispersed ownership are considered as determinants of social and environmental disclosure. A multiple regression analysis was used to test the relationships specified in the study.\u0000\u0000\u0000Findings\u0000The result of the descriptive analysis has shown evidence of a low-level disclosure of social and environmental information in corporate reports (annual reports and corporate social and environmental reports) of companies. From the regression analysis, block ownership, foreign ownership and dispersed ownership are found to enhance the disclosure of social and environmental information in the corporate report of companies. However, management ownership was found to be insignificantly related to social and environmental disclosure. The result also revealed that intellectual capital disclosure has a significant positive effect on the relationship between management ownership, foreign ownership and dispersed ownership, social and environmental disclosure. However, intellectual capital disclosure does not moderate the relationship between block ownership, social and environmental disclosure.\u0000\u0000\u0000Originality/value\u0000This paper is the first to empirically examine the moderating effect of intellectual capital disclosure on ownership structure variables, social and environmental disclosure. The result of the study offer researchers a better understanding of the impact of ownership structure variables on social and environmental disclosure. The findings are useful to researchers, corporate managers, policymakers and regulatory bodies.\u0000","PeriodicalId":45268,"journal":{"name":"Journal of Global Responsibility","volume":" ","pages":""},"PeriodicalIF":1.6,"publicationDate":"2021-03-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48883842","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 : 2021-02-17DOI: 10.1108/JGR-08-2020-0078
Stephanie S. Pane Haden, B. Randolph-Seng, M. K. Hasan, Alex Williams, Mario Hayek
Purpose Although green management has gained legitimacy as a sustainable business practice, little is known about the elements that will lead to the long-term success of the movement. To identify these elements, this study aims to review the existing literature on social movements and analyzes archival data from a specific social undertaking, the Hispanic Civil Rights movement in the USA. Design/methodology/approach A historiographical approach was used in which systematic combining used abductive logic to developed a provisional framework based on the interpretation of secondary sources of data concerning the Hispanic Civil Rights movement. Subsequently, an ethnomethodologically informed interpretation of primary data based on the League of United Latin American Citizens (LULAC) archives refined the provisional framework. Findings The authors identified common elements that are critical to the success of social movements, as supported by both secondary data on the Hispanic Civil Rights movement and primary data based on the LULAC archives. These elements consist of: ideology, identity, mobilization, goals, leadership and integration. Using these results, a pseudo-gap analysis approach was completed by systematically comparing the interpretive data with current knowledge of the green management movement to identify the missing gaps and to offer guidance for further development of green management as a contemporary movement. Social implications Applying the lessons learned from social movements will help the development and prosperity of the green movement in current business organizations. Such applications are important, given that local and global environmental crises can have profound implications on ecosystems, economics and social systems. Originality/value Social movements are an important means by which societal concerns such as injustices are addressed. By identifying the important elements needed for the green management movement to be successful in the long term, managers will know where to put their efforts. Such actions may help environmental awareness in business organizations to become more than a fad or marketing tool.
{"title":"Lessons for green management from the Hispanic Civil Rights movement: a pseudo-gap analysis","authors":"Stephanie S. Pane Haden, B. Randolph-Seng, M. K. Hasan, Alex Williams, Mario Hayek","doi":"10.1108/JGR-08-2020-0078","DOIUrl":"https://doi.org/10.1108/JGR-08-2020-0078","url":null,"abstract":"\u0000Purpose\u0000Although green management has gained legitimacy as a sustainable business practice, little is known about the elements that will lead to the long-term success of the movement. To identify these elements, this study aims to review the existing literature on social movements and analyzes archival data from a specific social undertaking, the Hispanic Civil Rights movement in the USA.\u0000\u0000\u0000Design/methodology/approach\u0000A historiographical approach was used in which systematic combining used abductive logic to developed a provisional framework based on the interpretation of secondary sources of data concerning the Hispanic Civil Rights movement. Subsequently, an ethnomethodologically informed interpretation of primary data based on the League of United Latin American Citizens (LULAC) archives refined the provisional framework.\u0000\u0000\u0000Findings\u0000The authors identified common elements that are critical to the success of social movements, as supported by both secondary data on the Hispanic Civil Rights movement and primary data based on the LULAC archives. These elements consist of: ideology, identity, mobilization, goals, leadership and integration. Using these results, a pseudo-gap analysis approach was completed by systematically comparing the interpretive data with current knowledge of the green management movement to identify the missing gaps and to offer guidance for further development of green management as a contemporary movement.\u0000\u0000\u0000Social implications\u0000Applying the lessons learned from social movements will help the development and prosperity of the green movement in current business organizations. Such applications are important, given that local and global environmental crises can have profound implications on ecosystems, economics and social systems.\u0000\u0000\u0000Originality/value\u0000Social movements are an important means by which societal concerns such as injustices are addressed. By identifying the important elements needed for the green management movement to be successful in the long term, managers will know where to put their efforts. Such actions may help environmental awareness in business organizations to become more than a fad or marketing tool.\u0000","PeriodicalId":45268,"journal":{"name":"Journal of Global Responsibility","volume":" ","pages":""},"PeriodicalIF":1.6,"publicationDate":"2021-02-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46623398","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 : 2021-02-15DOI: 10.1108/JGR-03-2020-0039
Henry Kofi Mensah, Ahmed Agyapong, B. Osei
Purpose The issues regarding environmental behaviour in the hospitality sector are relatively underexplored, particularly in developing economies. To date, studies on corporate social responsibility (CSR) have reported a positive effect on the behaviour of employees generally. Inspite of the heightened interest in CSR and environmental behaviour, inquiry on this relationship is still deficient in a rigorous examination of potential boundary conditions. Therefore, this study examined the moderating influence of eco-lifestyle on the association between CSR and eco-citizenship behaviour (ECB) as well as its dimensions. Design/methodology/approach This study adopted a cross-sectional technique with a sample of 812 employees selected from luxury hotels via simple random sampling. A self-reported questionnaire was used to collect data from the hotel employees Descriptive statistics, Pearson’s correlation test and structural equation modelling were used to present findings. Findings The results of this study confirmed that CSR positively influences ECB upon controlling for education, job tenure, income and employee rank. Moreover, eco-lifestyle positively moderates the influence of CSR on ECB and each of its three domains. This study concluded that eco-lifestyle increases the positive impact of CSR on ECB. Originality/value Apparently, previous studies in this research area have often proffered an insufficient explanation on the conditions by which CSR positively influence employees’ environmental behaviour. This study considered this condition and examined the extent to which the association between CSR and ECB is moderated by the eco-lifestyle of employees in luxury hotels.
{"title":"Effect of corporate social responsibility on eco-citizenship behaviour in luxury hotels: eco-lifestyle as a moderator","authors":"Henry Kofi Mensah, Ahmed Agyapong, B. Osei","doi":"10.1108/JGR-03-2020-0039","DOIUrl":"https://doi.org/10.1108/JGR-03-2020-0039","url":null,"abstract":"\u0000Purpose\u0000The issues regarding environmental behaviour in the hospitality sector are relatively underexplored, particularly in developing economies. To date, studies on corporate social responsibility (CSR) have reported a positive effect on the behaviour of employees generally. Inspite of the heightened interest in CSR and environmental behaviour, inquiry on this relationship is still deficient in a rigorous examination of potential boundary conditions. Therefore, this study examined the moderating influence of eco-lifestyle on the association between CSR and eco-citizenship behaviour (ECB) as well as its dimensions.\u0000\u0000\u0000Design/methodology/approach\u0000This study adopted a cross-sectional technique with a sample of 812 employees selected from luxury hotels via simple random sampling. A self-reported questionnaire was used to collect data from the hotel employees Descriptive statistics, Pearson’s correlation test and structural equation modelling were used to present findings.\u0000\u0000\u0000Findings\u0000The results of this study confirmed that CSR positively influences ECB upon controlling for education, job tenure, income and employee rank. Moreover, eco-lifestyle positively moderates the influence of CSR on ECB and each of its three domains. This study concluded that eco-lifestyle increases the positive impact of CSR on ECB.\u0000\u0000\u0000Originality/value\u0000Apparently, previous studies in this research area have often proffered an insufficient explanation on the conditions by which CSR positively influence employees’ environmental behaviour. This study considered this condition and examined the extent to which the association between CSR and ECB is moderated by the eco-lifestyle of employees in luxury hotels.\u0000","PeriodicalId":45268,"journal":{"name":"Journal of Global Responsibility","volume":" ","pages":""},"PeriodicalIF":1.6,"publicationDate":"2021-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42165510","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 : 2021-01-22DOI: 10.1108/JGR-06-2020-0065
Julija Winschel
Purpose In view of current climate change policies, this study aims to provide researchers, regulators, and business practice with the current picture of practices regarding carbon-related compensation granted to chief executive officers (CEO). To this end, it examines whether and to what extent European companies translate their carbon reduction strategies into carbon targets underlying their CEOs’ short-term and long-term compensation, what characteristics the carbon targets used commonly have in terms of their quality and time frame, and whether the carbon targets used differ among carbon-intensive, and less carbon-intensive companies. Design/methodology/approach Drawing on the stakeholder-agency theoretical perspective, this study explores the patterns of use and characteristics of carbon-related targets in CEO compensation. In this vein, a content analysis of corporate disclosure for the business years 2018 and 2019 is conducted for a European sample of 65 large listed companies from 16 countries and 11 industries. Findings The findings of this study show that albeit the trend toward new adoption, carbon-related CEO compensation systems are still uncommon. The results also reveal that carbon targets are mainly used to determine short-term compensation. Further, the findings highlight that carbon-related CEO compensation is almost equally widespread among carbon-intensive and less carbon-intensive companies. However, in terms of target quality, the study shows that carbon-intensive companies display greater heterogeneity and opacity. Originality/value By analyzing the characteristics of carbon targets and the prevalence of carbon-related CEO compensation for the first time, this study contributes to the stakeholder-agency theoretical perspective on corporate governance. In view of the European Green Deal and climate-related stakeholder demands, regulators and business practice are encouraged to recognize that carbon-related CEO compensation should gain momentum and the disclosure on this matter should become more transparent and comparable among companies and across industries.
{"title":"Climate change policies and carbon-related CEO compensation systems: an exploratory study of European companies","authors":"Julija Winschel","doi":"10.1108/JGR-06-2020-0065","DOIUrl":"https://doi.org/10.1108/JGR-06-2020-0065","url":null,"abstract":"\u0000Purpose\u0000In view of current climate change policies, this study aims to provide researchers, regulators, and business practice with the current picture of practices regarding carbon-related compensation granted to chief executive officers (CEO). To this end, it examines whether and to what extent European companies translate their carbon reduction strategies into carbon targets underlying their CEOs’ short-term and long-term compensation, what characteristics the carbon targets used commonly have in terms of their quality and time frame, and whether the carbon targets used differ among carbon-intensive, and less carbon-intensive companies.\u0000\u0000\u0000Design/methodology/approach\u0000Drawing on the stakeholder-agency theoretical perspective, this study explores the patterns of use and characteristics of carbon-related targets in CEO compensation. In this vein, a content analysis of corporate disclosure for the business years 2018 and 2019 is conducted for a European sample of 65 large listed companies from 16 countries and 11 industries.\u0000\u0000\u0000Findings\u0000The findings of this study show that albeit the trend toward new adoption, carbon-related CEO compensation systems are still uncommon. The results also reveal that carbon targets are mainly used to determine short-term compensation. Further, the findings highlight that carbon-related CEO compensation is almost equally widespread among carbon-intensive and less carbon-intensive companies. However, in terms of target quality, the study shows that carbon-intensive companies display greater heterogeneity and opacity.\u0000\u0000\u0000Originality/value\u0000By analyzing the characteristics of carbon targets and the prevalence of carbon-related CEO compensation for the first time, this study contributes to the stakeholder-agency theoretical perspective on corporate governance. In view of the European Green Deal and climate-related stakeholder demands, regulators and business practice are encouraged to recognize that carbon-related CEO compensation should gain momentum and the disclosure on this matter should become more transparent and comparable among companies and across industries.\u0000","PeriodicalId":45268,"journal":{"name":"Journal of Global Responsibility","volume":" ","pages":""},"PeriodicalIF":1.6,"publicationDate":"2021-01-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47571182","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 : 2020-12-28DOI: 10.1108/jgr-12-2019-0110
Louis J. Pantuosco, Danko Tarabar
Purpose This paper aims to hypothesize on the relationship between the Millennial workforce and US firms’ response to the Tax Cuts and Jobs Act (TCJA) of 2017. The authors postulate that societal pressure from the younger generational cohorts will motivate socially cognizant corporations to share their newly acquired tax benefits with their workforce to attract, retain and inspire employee productivity and retention, as well as customer loyalty. Design/methodology/approach The authors empirically examine work-related cultural attitudes of the Millennial generational cohort in the USA, and by exploring related literature on organizational management and supply side economics, the authors aim to connect them to firms’ response to tax cut windfall in a simple theoretical model. The authors complement their methods by using descriptive statistics on firm tax responses that followed the 2017 TCJA. Findings The authors offer support for the notion that companies are behaving rationally by providing short-term benefits to employees when employees are, on average, younger. The competitive nature of the global market acts as an incentive to avoid permanent obligations such as wage and benefits increases. The data reveal that a significant number of companies had a transitory reaction to the latest tax cut. Research limitations/implications The authors encourage future research, once sufficient time elapses, to exploit the time periods before and after the tax cut to provide a better assessment of the empirical impact of the 2017 tax cut on firm responses, conditional on workforce makeup. Originality/value The authors examine whether and how the Millennial cohort might shape firm behavior following changes in tax policy.
{"title":"Will supply side policies work with Millennials?","authors":"Louis J. Pantuosco, Danko Tarabar","doi":"10.1108/jgr-12-2019-0110","DOIUrl":"https://doi.org/10.1108/jgr-12-2019-0110","url":null,"abstract":"\u0000Purpose\u0000This paper aims to hypothesize on the relationship between the Millennial workforce and US firms’ response to the Tax Cuts and Jobs Act (TCJA) of 2017. The authors postulate that societal pressure from the younger generational cohorts will motivate socially cognizant corporations to share their newly acquired tax benefits with their workforce to attract, retain and inspire employee productivity and retention, as well as customer loyalty.\u0000\u0000\u0000Design/methodology/approach\u0000The authors empirically examine work-related cultural attitudes of the Millennial generational cohort in the USA, and by exploring related literature on organizational management and supply side economics, the authors aim to connect them to firms’ response to tax cut windfall in a simple theoretical model. The authors complement their methods by using descriptive statistics on firm tax responses that followed the 2017 TCJA.\u0000\u0000\u0000Findings\u0000The authors offer support for the notion that companies are behaving rationally by providing short-term benefits to employees when employees are, on average, younger. The competitive nature of the global market acts as an incentive to avoid permanent obligations such as wage and benefits increases. The data reveal that a significant number of companies had a transitory reaction to the latest tax cut.\u0000\u0000\u0000Research limitations/implications\u0000The authors encourage future research, once sufficient time elapses, to exploit the time periods before and after the tax cut to provide a better assessment of the empirical impact of the 2017 tax cut on firm responses, conditional on workforce makeup.\u0000\u0000\u0000Originality/value\u0000The authors examine whether and how the Millennial cohort might shape firm behavior following changes in tax policy.\u0000","PeriodicalId":45268,"journal":{"name":"Journal of Global Responsibility","volume":" ","pages":""},"PeriodicalIF":1.6,"publicationDate":"2020-12-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45451755","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 : 2020-12-09DOI: 10.1108/jgr-08-2020-0076
Y. Abdullah, Nurwati A. Ahmad-Zaluki, N. Rahim
Purpose The purpose of this paper is to review the current status of research works on corporate social responsibility disclosure (CSRD) in both non-Asian and Asian countries. It seeks to provide an overview of existing literatures to facilitate future research. Design/methodology/approach The present study used the content analysis of 64 empirical research papers from 41 countries from 1990 to 2020 to show the rapid development of and global focus on CSRD. Various CSRD measures had been used in previous researches on the extent and quality of disclosure. Findings Company characteristics, namely, company size, age, profitability, industry, share price performance and corporate governance mechanisms and their impact on CSRD, were investigated. Crucial variances between the determinants of CSRD in non-Asian and Asian countries were also reviewed. In non-Asian countries, especially the advanced ones, specific stakeholders such as regulators, the environment, shareholders, ownership and media are considered very significant in the disclosure of CSR information. Meanwhile, in Asian countries, CSRD is more affected by external strength and stakeholders, which include international capital markets, creditors, the environment, international media and ownership. Research limitations/implications The determinants of CSRD, namely, community, workplace, environment and marketplace issues received very little pressure from the public. This paper suggests that there is a need for more studies examining CSRD in non-Asian and Asian (emerging) countries. Social implications Business organisations in non-Asian and Asian countries should take social practices into consideration in their CSRD decision-making. This review highlights the significance of merging organisational and social activities. Originality/value This study adds value by examining CSRD aspects that were not reviewed in previous studies on CSRD in non-Asian and Asian countries. This study provides a comprehensive review of the determinants of CSRD in both non-Asian and Asian countries.
{"title":"Determinants of CSRD in non-Asian and Asian countries: a literature review","authors":"Y. Abdullah, Nurwati A. Ahmad-Zaluki, N. Rahim","doi":"10.1108/jgr-08-2020-0076","DOIUrl":"https://doi.org/10.1108/jgr-08-2020-0076","url":null,"abstract":"\u0000Purpose\u0000The purpose of this paper is to review the current status of research works on corporate social responsibility disclosure (CSRD) in both non-Asian and Asian countries. It seeks to provide an overview of existing literatures to facilitate future research.\u0000\u0000\u0000Design/methodology/approach\u0000The present study used the content analysis of 64 empirical research papers from 41 countries from 1990 to 2020 to show the rapid development of and global focus on CSRD. Various CSRD measures had been used in previous researches on the extent and quality of disclosure.\u0000\u0000\u0000Findings\u0000Company characteristics, namely, company size, age, profitability, industry, share price performance and corporate governance mechanisms and their impact on CSRD, were investigated. Crucial variances between the determinants of CSRD in non-Asian and Asian countries were also reviewed. In non-Asian countries, especially the advanced ones, specific stakeholders such as regulators, the environment, shareholders, ownership and media are considered very significant in the disclosure of CSR information. Meanwhile, in Asian countries, CSRD is more affected by external strength and stakeholders, which include international capital markets, creditors, the environment, international media and ownership.\u0000\u0000\u0000Research limitations/implications\u0000The determinants of CSRD, namely, community, workplace, environment and marketplace issues received very little pressure from the public. This paper suggests that there is a need for more studies examining CSRD in non-Asian and Asian (emerging) countries.\u0000\u0000\u0000Social implications\u0000Business organisations in non-Asian and Asian countries should take social practices into consideration in their CSRD decision-making. This review highlights the significance of merging organisational and social activities.\u0000\u0000\u0000Originality/value\u0000This study adds value by examining CSRD aspects that were not reviewed in previous studies on CSRD in non-Asian and Asian countries. This study provides a comprehensive review of the determinants of CSRD in both non-Asian and Asian countries.\u0000","PeriodicalId":45268,"journal":{"name":"Journal of Global Responsibility","volume":" ","pages":""},"PeriodicalIF":1.6,"publicationDate":"2020-12-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49390745","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 : 2020-11-18DOI: 10.1108/jgr-05-2020-0060
Richa Chaudhary, Chandan Kumar
Purpose This paper aims to examine the effect of the characteristics of innovation and change adopters on the rate of adoption of environmental sustainability innovations in hospitals of Bihar state in India. Design/methodology/approach Data were collected from hospital administration, managers, doctors, nurses and staff working at various levels in both public and private hospitals of Bihar. Research model was tested using regression analysis with the help of statistical package for social sciences 24. Findings Innovation characteristics of relative advantage, simplicity, trialability and compatibility were found to significantly predict the adoption of eco-innovations while innovativeness and environmental opinion leadership failed to demonstrate any significant impact on sustainability adoption in hospitals. Originality/value This study provides important information to the change agents on how to diffuse green innovations in the unsustainable and inefficient areas and make them more sustainable. With no systematic investigation of sustainability innovations being done in the health-care sector in India, this study on eco-innovations in a resource-constrained state of India provides a fresh perspective and practical insights on the state of sustainability innovations in health care.
{"title":"Determinants of diffusion of environmental sustainability innovations in hospitals of Bihar state in India","authors":"Richa Chaudhary, Chandan Kumar","doi":"10.1108/jgr-05-2020-0060","DOIUrl":"https://doi.org/10.1108/jgr-05-2020-0060","url":null,"abstract":"\u0000Purpose\u0000This paper aims to examine the effect of the characteristics of innovation and change adopters on the rate of adoption of environmental sustainability innovations in hospitals of Bihar state in India.\u0000\u0000\u0000Design/methodology/approach\u0000Data were collected from hospital administration, managers, doctors, nurses and staff working at various levels in both public and private hospitals of Bihar. Research model was tested using regression analysis with the help of statistical package for social sciences 24.\u0000\u0000\u0000Findings\u0000Innovation characteristics of relative advantage, simplicity, trialability and compatibility were found to significantly predict the adoption of eco-innovations while innovativeness and environmental opinion leadership failed to demonstrate any significant impact on sustainability adoption in hospitals.\u0000\u0000\u0000Originality/value\u0000This study provides important information to the change agents on how to diffuse green innovations in the unsustainable and inefficient areas and make them more sustainable. With no systematic investigation of sustainability innovations being done in the health-care sector in India, this study on eco-innovations in a resource-constrained state of India provides a fresh perspective and practical insights on the state of sustainability innovations in health care.\u0000","PeriodicalId":45268,"journal":{"name":"Journal of Global Responsibility","volume":"1 1","pages":""},"PeriodicalIF":1.6,"publicationDate":"2020-11-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1108/jgr-05-2020-0060","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"62102127","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 : 2020-10-05DOI: 10.1108/JGR-04-2020-0047
M. Topić, G. Bridge, Ralph Tench
Purpose The purpose of this paper is to explore changes in corporate social responsibility (CSR) policies in food, soft drinks and packaging industries to capture changes in CSR implementation given increased environmental activism. The paper takes an exploratory approach in reviewing CSR policy changes to explore to what extent companies change CSR policies with increased environmentalism. Design/methodology/approach A comparative website analysis was used to analyse CSR policies of companies in the food, soft drinks and packaging industries in the UK. The companies were selected for the analysis based on their annual turnover and 23 companies were analysed (seven for the soft drinks industry, eight for the food industry and eight for packaging industry). Five interviews were conducted with packaging and retail professionals, and the findings were analysed by using thematic analysis, which captured trends in responses. Findings The findings show that companies are implementing and communicating CSR policies heavily focussed on reducing the environmental impact of their work and matching social debates on human rights, with which traditional CSR policies (corporate governance, supporting local communities and consultation with stakeholders) are fading away. Instead, companies have shifted attention towards the gender pay gap, modern slavery and extensive environmentalism. The interviews with packaging professionals and CSR managers from the retail industry show that the packaging industry designs CSR policies in line with requests from supermarkets, which are, in turn, influenced by consumer activism. Practical implications This paper shows the circular relationship between media coverage, consumer activism, which comes as a result, and the impact and changes this brings to the industry. To avoid reputation damage, companies should closely follow media debates to pre-empty consumer criticism and activism. Social implications The findings show that companies are “mirroring the zeitgast” and going with trends to meet consumer expectations, which brings into question the sincerity of CSR policies and revives the criticism of capitalism and raises a question whether CSR is used by companies as a smokescreen that on the outset makes a difference to the society but keeps status quo intact. Originality/value The paper provides an insight into CSR implementation of three industries that faced heavy criticism from campaigners and the general public for their environmental impact. The paper shows how the CSR policy shifted to match this expectation and thus provides a good ground for studying the evolution of CSR using a case study from three selected industries.
{"title":"Mirroring the zeitgeist: an analysis of CSR policies in the UK’s food, soft drink and packaging industries","authors":"M. Topić, G. Bridge, Ralph Tench","doi":"10.1108/JGR-04-2020-0047","DOIUrl":"https://doi.org/10.1108/JGR-04-2020-0047","url":null,"abstract":"Purpose \u0000The purpose of this paper is to explore changes in corporate social responsibility (CSR) policies in food, soft drinks and packaging industries to capture changes in CSR implementation given increased environmental activism. The paper takes an exploratory approach in reviewing CSR policy changes to explore to what extent companies change CSR policies with increased environmentalism. \u0000 \u0000Design/methodology/approach \u0000A comparative website analysis was used to analyse CSR policies of companies in the food, soft drinks and packaging industries in the UK. The companies were selected for the analysis based on their annual turnover and 23 companies were analysed (seven for the soft drinks industry, eight for the food industry and eight for packaging industry). Five interviews were conducted with packaging and retail professionals, and the findings were analysed by using thematic analysis, which captured trends in responses. \u0000 \u0000Findings \u0000The findings show that companies are implementing and communicating CSR policies heavily focussed on reducing the environmental impact of their work and matching social debates on human rights, with which traditional CSR policies (corporate governance, supporting local communities and consultation with stakeholders) are fading away. Instead, companies have shifted attention towards the gender pay gap, modern slavery and extensive environmentalism. The interviews with packaging professionals and CSR managers from the retail industry show that the packaging industry designs CSR policies in line with requests from supermarkets, which are, in turn, influenced by consumer activism. \u0000 \u0000Practical implications \u0000This paper shows the circular relationship between media coverage, consumer activism, which comes as a result, and the impact and changes this brings to the industry. To avoid reputation damage, companies should closely follow media debates to pre-empty consumer criticism and activism. \u0000 \u0000Social implications \u0000The findings show that companies are “mirroring the zeitgast” and going with trends to meet consumer expectations, which brings into question the sincerity of CSR policies and revives the criticism of capitalism and raises a question whether CSR is used by companies as a smokescreen that on the outset makes a difference to the society but keeps status quo intact. \u0000 \u0000Originality/value \u0000The paper provides an insight into CSR implementation of three industries that faced heavy criticism from campaigners and the general public for their environmental impact. The paper shows how the CSR policy shifted to match this expectation and thus provides a good ground for studying the evolution of CSR using a case study from three selected industries.","PeriodicalId":45268,"journal":{"name":"Journal of Global Responsibility","volume":" ","pages":""},"PeriodicalIF":1.6,"publicationDate":"2020-10-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1108/JGR-04-2020-0047","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45028249","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 : 2020-09-18DOI: 10.1108/JGR-10-2019-0096
Patrick Velte, Jörn Obermann
Purpose This paper aims to analyse whether and how different types of institutional investors influence shareholder proposal initiations, say-on-pay (SOP) votes and management compensation from a sustainability perspective. Design/methodology/approach Based on the principal-agent theory, the authors conduct a structured literature review and evaluate 40 empirical-quantitative studies on that topic. Findings The traditional assumption of homogeneity within institutional investors, which is in line with the principal–agent theory, has to be questioned. Only special types of investors (e.g. with long-term and non-financial orientations and active institutions) run an intensive monitoring strategy, and thus initiate shareholder proposals, discipline managers by higher SOP dissents and prevent excessive management compensation. Research limitations/implications A detailed analysis of institutional investor types is needed in future empirical analyses. In view of the current debate on climate change policy, future research could analyse in more detail the impact of institutional investor types on proxy voting, SOP and (sustainable) management compensation. Practical implications With regard to the increased shareholder activism and regulations on SOP and management compensation since the 2007/2008 financial crisis, firms should be aware of the monitoring role of institutional investors and should analyse their specific ownership nature (time- and content-driven and as well as range of activity). Originality/value To the best of authors’ knowledge, this is the first literature review with a clear focus on institutional investor range and nature, shareholder proposal initiation, SOP and management compensation (reporting) from a sustainability viewpoint. The authors explain the main variables that have been included in research, stress the limitations of this work and offer useful recommendations for future research studies.
{"title":"Compensation-related institutional investor activism – a literature review and integrated analysis of sustainability aspects","authors":"Patrick Velte, Jörn Obermann","doi":"10.1108/JGR-10-2019-0096","DOIUrl":"https://doi.org/10.1108/JGR-10-2019-0096","url":null,"abstract":"\u0000Purpose\u0000This paper aims to analyse whether and how different types of institutional investors influence shareholder proposal initiations, say-on-pay (SOP) votes and management compensation from a sustainability perspective.\u0000\u0000\u0000Design/methodology/approach\u0000Based on the principal-agent theory, the authors conduct a structured literature review and evaluate 40 empirical-quantitative studies on that topic.\u0000\u0000\u0000Findings\u0000The traditional assumption of homogeneity within institutional investors, which is in line with the principal–agent theory, has to be questioned. Only special types of investors (e.g. with long-term and non-financial orientations and active institutions) run an intensive monitoring strategy, and thus initiate shareholder proposals, discipline managers by higher SOP dissents and prevent excessive management compensation.\u0000\u0000\u0000Research limitations/implications\u0000A detailed analysis of institutional investor types is needed in future empirical analyses. In view of the current debate on climate change policy, future research could analyse in more detail the impact of institutional investor types on proxy voting, SOP and (sustainable) management compensation.\u0000\u0000\u0000Practical implications\u0000With regard to the increased shareholder activism and regulations on SOP and management compensation since the 2007/2008 financial crisis, firms should be aware of the monitoring role of institutional investors and should analyse their specific ownership nature (time- and content-driven and as well as range of activity).\u0000\u0000\u0000Originality/value\u0000To the best of authors’ knowledge, this is the first literature review with a clear focus on institutional investor range and nature, shareholder proposal initiation, SOP and management compensation (reporting) from a sustainability viewpoint. The authors explain the main variables that have been included in research, stress the limitations of this work and offer useful recommendations for future research studies.\u0000","PeriodicalId":45268,"journal":{"name":"Journal of Global Responsibility","volume":"1 1","pages":""},"PeriodicalIF":1.6,"publicationDate":"2020-09-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1108/JGR-10-2019-0096","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"62102490","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 : 2020-09-11DOI: 10.1108/jgr-10-2018-0040
Rasyidin
Purpose The purpose of this study is to critically understand and to find out the social political role of the Acehnese ulamas (Muslim scholars) in solving and coping with social issues faced by contemporary Acehnese society. Design/methodology/approach This study was conducted in the province of Nanggroe Aceh Darussalam, especially in the districts of Aceh Utara, Pidie, Aceh Besar, Aceh Selatan and Aceh Timur. The locations were chosen based on the consideration of the objective conditions that many ulamas are dwelling and easily be found within these areas. Besides, the locations are historically believed as the origins of the Acehnese that are so diverse. In addition, a large number of social problems frequently arose within those regions. The subjects of this research study were a number of community determined by purposive sampling technique. The instruments used for the data collection in this research were observation, in-depth interview and library study; and interpretative understanding was also used to analyze the data. Findings The existence of the Acehnese ulamas represents the government’s recognition to word the traditional institutional in Aceh. However, some people think that institutions are used by government to exploit ulama as the mediator between government and society. For the Acehnese ulamas, the presence of the institution could be used to consolidate their power for the benefit of the people. Originality/value The originality of this research can be seen from the effort to explain how contemporary Acehnese society views Theologian (ulama) in solving social problems, which were little studied by previous researchers. This question is important to examine, given the position of ulama in people’s lives since the pre-independence period and during the social revolution that had occurred in Aceh until the early 1970s was very dominant. That is, even the symbolic world of Acehnese society formed through the dominance of ulama discourse has structured how people’s responses typically must be expressed.
{"title":"The social political role of Muslim scholars (ulamas) in the Acehnese society","authors":"Rasyidin","doi":"10.1108/jgr-10-2018-0040","DOIUrl":"https://doi.org/10.1108/jgr-10-2018-0040","url":null,"abstract":"\u0000Purpose\u0000The purpose of this study is to critically understand and to find out the social political role of the Acehnese ulamas (Muslim scholars) in solving and coping with social issues faced by contemporary Acehnese society.\u0000\u0000\u0000Design/methodology/approach\u0000This study was conducted in the province of Nanggroe Aceh Darussalam, especially in the districts of Aceh Utara, Pidie, Aceh Besar, Aceh Selatan and Aceh Timur. The locations were chosen based on the consideration of the objective conditions that many ulamas are dwelling and easily be found within these areas. Besides, the locations are historically believed as the origins of the Acehnese that are so diverse. In addition, a large number of social problems frequently arose within those regions. The subjects of this research study were a number of community determined by purposive sampling technique. The instruments used for the data collection in this research were observation, in-depth interview and library study; and interpretative understanding was also used to analyze the data.\u0000\u0000\u0000Findings\u0000The existence of the Acehnese ulamas represents the government’s recognition to word the traditional institutional in Aceh. However, some people think that institutions are used by government to exploit ulama as the mediator between government and society. For the Acehnese ulamas, the presence of the institution could be used to consolidate their power for the benefit of the people.\u0000\u0000\u0000Originality/value\u0000The originality of this research can be seen from the effort to explain how contemporary Acehnese society views Theologian (ulama) in solving social problems, which were little studied by previous researchers. This question is important to examine, given the position of ulama in people’s lives since the pre-independence period and during the social revolution that had occurred in Aceh until the early 1970s was very dominant. That is, even the symbolic world of Acehnese society formed through the dominance of ulama discourse has structured how people’s responses typically must be expressed.\u0000","PeriodicalId":45268,"journal":{"name":"Journal of Global Responsibility","volume":" ","pages":""},"PeriodicalIF":1.6,"publicationDate":"2020-09-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1108/jgr-10-2018-0040","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44517211","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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