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Post-pandemic responsible management education: an invitation for a conceptual and practice renewal and for a narrative change 大流行后负责任的管理教育:邀请更新概念和实践并改变叙述
IF 1.6 Q2 MANAGEMENT Pub Date : 2021-06-28 DOI: 10.1108/jgr-12-2020-0110
Lovasoa Ramboarisata
PurposeThis essay makes the point that the corona crisis should motivate business schools and scholars to reflect on their interpretation of responsible management education (RME). It suggests both a conceptual and a practice renewal of RME, by respectively highlighting the relevance of the constructs organizational climate (OC) and professorial roles (PR) and calling for an enactment of business schools’ employer responsibility. It also argues that beyond mere techno-pedagogical and strategic developments, business schools’ post-pandemic challenges should encompass a narrative change.Design/methodology/approachReview of recent studies on the neo-liberalization of business schools and the implications of the latter on management educators and management education.FindingsThe corona crisis carries the risk of putting center stage and amplifying the entrepreneurial narrative in business schools. Such a narrative is deeply rooted in neoliberal assumptions. However, the corona crisis is also an opportunity to renew RME and to favour critical studies, encourage moral imagination and embark collectively on systemic activism.Originality/valueLike other recent work, this paper reflects on what RME should mean and how business schools should set and fulfill their RME agenda in the aftermath of the corona crisis. To complement those former work, this paper proposes that the constructs of OC and PR be invited into the conceptualization of RME and insists that business schools acknowledge their employer responsibility.
本文认为,冠状病毒危机应该促使商学院和学者反思他们对负责任管理教育(RME)的解释。通过分别强调构建组织气候(OC)和教授角色(PR)的相关性,并呼吁制定商学院的雇主责任,建议对RME进行概念和实践上的更新。它还认为,除了单纯的技术教学和战略发展之外,商学院在大流行后面临的挑战还应包括叙事上的改变。设计/方法论/方法回顾最近关于商学院新自由化的研究,以及后者对管理教育者和管理教育的影响。新冠肺炎危机有可能使商学院的创业叙事成为焦点,并被放大。这样的叙述深深植根于新自由主义的假设。然而,冠状病毒危机也是一个机会,可以更新RME,支持批判性研究,鼓励道德想象,并集体开展系统行动。与最近的其他研究一样,这篇论文反映了RME应该意味着什么,以及商学院在冠状病毒危机之后应该如何制定和实现他们的RME议程。为了补充前人的研究成果,本文建议将企业主管和公共关系的概念引入到RME的概念中,并坚持商学院承认其雇主的责任。
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引用次数: 4
Poverty, vulnerability, and the role of responsible management education in a post-COVID world 贫困、脆弱性和负责任的管理教育在后新冠肺炎世界中的作用
IF 1.6 Q2 MANAGEMENT Pub Date : 2021-06-25 DOI: 10.1108/jgr-01-2021-0004
Geri N. Mason, A. Rosenbloom
PurposeThis paper aims to discuss the consequences for responsible management education and learning (RMEL) as an enduring feature of the post-COVID-19 world: increased inequality and increased vulnerable individuals living in poverty. Because of this, responsible management education and learning (RMEL) must integrate poverty as a threshold concept on which students’ cognitive frame is built.Design/methodology/approachThis paper advocates for poverty to be taught as a multidimensional threshold concept that encompasses a person’s freedoms and capabilities, in addition to their income (Sen, 1999). Further, this paper provides a framework for integration into all curricula grounded in RMEL’s unique domain of inquiry and study: the integration of ethics, responsibility and sustainability.FindingsThreshold concepts transform student learning in durable, immutable ways. When poverty is taught as such, students develop more elaborate poverty cognitive frames that they can apply across their entire course of study. This paper describes how to: (1) reframe poverty as a threshold concept; (2) apply Biggs’ (2003) framework of constructive alignment to assure the integrity of course learning objectives and the curriculum; (3) create poverty-related assignments that are emotionally engaging and relevant for students (Dart, 2008); and (4) use this proposed framework of including poverty in business classes.Research limitations/implicationsWithout an integrated multidimensional understanding of poverty, students will not emerge as managers competent in addressing these critical issues from within a business context (Grimm,2020). It will be imperative in future research to evaluate the outcomes of doing so and to determine whether this solution creates responsible managers more competent in addressing poverty-rooted issues.Originality/valueThis paper brings together two elements of student learning central to understanding poverty: threshold concepts and cognitive frames. This paper also uses Biggs’ (2003) constructive alignment framework to assure that curricular and course changes have both internal coherence and explicit learning outcomes.
目的本文旨在讨论负责任的管理教育和学习(RMEL)的后果,这是新冠肺炎疫情后世界的一个持久特征:不平等加剧和贫困弱势群体增加。正因为如此,负责任的管理教育和学习(RMEL)必须将贫困作为建立学生认知框架的门槛概念。设计/方法论/方法本文主张将贫困作为一个多维的门槛概念来教授,除了收入之外,还包括一个人的自由和能力(Sen,1999)。此外,本文提供了一个框架,以纳入RMEL独特的调查和研究领域的所有课程:道德、责任和可持续性的整合。FindingsThreshold概念以持久、不变的方式改变学生的学习。当贫困被这样教授时,学生们会发展出更精细的贫困认知框架,这些框架可以应用于他们的整个学习过程。本文描述了如何:(1)将贫困重新定义为一个阈值概念;(2) 应用比格斯(2003)的建设性调整框架,以确保课程学习目标和课程的完整性;(3) 创建与贫困相关的作业,这些作业在情感上引人入胜,与学生相关(Dart,2008);以及(4)利用这一拟议的将贫困纳入商业阶层的框架。研究局限性/含义如果没有对贫困的综合多维理解,学生就不会成为能够在商业环境中解决这些关键问题的管理者(Grimm,2020)。在未来的研究中,必须评估这样做的结果,并确定这种解决方案是否能培养出负责任的管理者,使他们更有能力解决贫困问题。独创性/价值本文将学生学习的两个要素结合在一起,这两个要素是理解贫困的核心:阈值概念和认知框架。本文还使用Biggs(2003)的建设性调整框架来确保课程和课程的变化既有内部一致性,又有明确的学习结果。
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引用次数: 5
Can a formalised model of co-production contribute to empowering indigenous communities in decisions about land use? 一个正式的合作生产模式能否有助于在土地使用决策中赋予土著社区权力?
IF 1.6 Q2 MANAGEMENT Pub Date : 2021-06-08 DOI: 10.1108/JGR-09-2020-0088
A. Gillies
PurposeCo-production has been used in public services in the UK areas such as mental health to improve the participation of service users in decisions made about the services traditionally provided for them and done to them. It has also been used in areas such as mental health and to address concerns about the quality of services provided to members of minority communities. Western Australia is currently passing legislation to address the issue of aboriginal cultural heritage management in the context of recent adverse incidents such as the incident where Rio Tinto was responsible for the destruction of the site. This paper aims to show how a formalised model of co-production can assist in the implementation of this legislation.Design/methodology/approachThis paper considers how effective co-production has been within the domain of mental health services in the UK and then considers whether they are lessons that may be learnt in other contexts. It considers whether concepts from co-production have a role to play in ensuring that the legislation and its implementation are not seen as actions done to or on behalf of the aboriginal communities and if a more structured approach to coproduction can produce a model, which facilitates genuinely collaborative aboriginal heritage management.FindingsThe approach has facilitated the development of a model to monitor and improve collaboration within aboriginal cultural heritage management, which complements existing participatory approaches and enables businesses to demonstrate their legislatory compliance.Social implicationsThe study offers an approach, which may be used globally to empower indigenous communities in decision-making in other contexts, such as deforestation in South America and oil and gas exploitation on Inuit and First Nations land in Canada.Originality/valueThe use of co-production concepts and capability modelling is novel in this space.
目的联合王国的公共服务领域,如心理健康领域,已采用协同生产,以提高服务使用者对传统上向他们提供和向他们提供的服务的决策的参与程度。它还被用于心理健康等领域,并用于解决对向少数民族社区成员提供的服务质量的关切。西澳大利亚州目前正在通过立法,在最近发生的不利事件的背景下解决土著文化遗产管理问题,例如里约热内卢Tinto对该遗址的破坏负有责任的事件。本文旨在展示正式的合作生产模式如何有助于实施这一立法。设计/方法/方法本文考虑了在英国精神卫生服务领域内合作生产的有效性,然后考虑它们是否可以在其他情况下学习。它考虑了合作制作的概念是否在确保立法及其实施不被视为针对或代表土著社区的行动方面发挥作用,以及更结构化的合作制作方法是否可以产生一种模式,从而促进真正的土著遗产合作管理。该方法促进了一种模式的发展,以监测和改善土著文化遗产管理中的合作,它补充了现有的参与性方法,并使企业能够证明其遵守法律。社会意义这项研究提供了一种方法,可以在全球范围内用于在其他情况下赋予土著社区决策权力,例如南美洲的森林砍伐和加拿大因纽特人和第一民族土地上的石油和天然气开采。在这个领域,联合制作概念和能力建模的使用是新颖的。
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引用次数: 0
Understand corporate social responsibility from an agenda setting perspective: a cross-national analysis of newspaper using computer-assisted content analysis 从议程设置的角度理解企业社会责任:利用计算机辅助内容分析对报纸进行跨国分析
IF 1.6 Q2 MANAGEMENT Pub Date : 2021-05-18 DOI: 10.1108/JGR-08-2020-0084
Yafei Zhang, Chuqing Dong
This study aims to explore multifaceted corporate social responsibility (CSR) covered in popular English newspapers in the UK, USA, mainland China and Hong Kong from 2000 to 2016 via a computer-assisted analytical approach. This study moves the understanding of CSR away from corporate self-reporting to the mass media and raises interesting questions about the role of the news media in presenting CSR as a multifaceted, socially constructed concept.,Data were retrieved from CSR-related news articles from 2000 to 2016 that were archived in the LexisNexis database. Guided by the theoretical framework of agenda setting, a computer-assisted content analysis (Latent Dirichlet Allocation) was used to analyze 4,487 CSR-related articles from both business and non-business news sources. Analysis of variance was used to compare salient CSR topics in each country/region.,This study identifies newspapers as an alternate to corporations’ attempts to distribute CSR information and construct CSR meaning. The findings revealed that the news communicates a variety of CSR issues that are aligned or beyond what CSR was defined in corporate CSR reporting, as suggested in previous studies. In addition, CSR news coverages differ between the business and nonbusiness news sources. Furthermore, the media tone of CSR coverage significantly differed across the regions and between the business and nonbusiness newspapers.,Emerging topics in CSR news coverage, such as business education, could help companies identify untapped CSR realms in the market.,This study contributes to CSR communication research by adding a non-corporate perspective regarding what CSR means and should be focused on. The news media presents CSR using a heterogeneous approach as they not only provide surface reports on corporations’ CSR activities but also offer in-depth discussions.
本研究旨在通过计算机辅助分析方法,探讨2000年至2016年英国、美国、中国大陆和香港流行英文报纸所报道的多方面的企业社会责任(CSR)。这项研究将对企业社会责任的理解从企业自我报告转移到大众媒体,并提出了关于新闻媒体在将企业社会责任作为一个多方面的、社会构建的概念呈现时所扮演的角色的有趣问题。数据来自LexisNexis数据库中存档的2000年至2016年csr相关新闻文章。在议程设置理论框架的指导下,采用计算机辅助内容分析(Latent Dirichlet Allocation)对来自商业和非商业新闻来源的4487篇企业社会责任相关文章进行分析。方差分析用于比较每个国家/地区的显著CSR主题。本研究认为报纸是企业试图传播CSR信息和构建CSR意义的另一种选择。研究结果显示,正如之前的研究表明的那样,新闻传达了各种企业社会责任问题,这些问题与企业社会责任报告中定义的企业社会责任一致或超出了企业社会责任。此外,企业社会责任新闻报道在商业和非商业新闻来源之间存在差异。此外,企业社会责任报道的媒体基调在不同地区、商业报纸和非商业报纸之间存在显著差异。企业社会责任新闻报道中的新兴话题,如商业教育,可以帮助企业发现市场上尚未开发的企业社会责任领域。本研究为企业社会责任传播研究提供了一个非企业视角,探讨企业社会责任意味着什么以及应该关注什么。新闻媒体呈现企业社会责任的方式是异质化的,既提供企业社会责任活动的表面报道,又进行深入的讨论。
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引用次数: 7
Social Network Influences on Integrated Reporting adoption and implementation – A UK Perspective 社会网络对综合报告采用和实施的影响——英国视角
IF 1.6 Q2 MANAGEMENT Pub Date : 2021-05-07 DOI: 10.1108/JGR-08-2020-0080
Fiona Robertson
Abstract Purpose This paper sought to investigate social network influences on UK Integrated Reporting ( ) adoption and implementation. Design/methodology/approach The study was based on in-depth semi-structured interviews with 36 senior executives actively involved in within 17 organisations. Findings Main social network influences on adoption externally were report design consultants, and to a lesser extent, external auditors, primarily to legitimize . Internal influences were board support for , with the main driver being the mind-set of the CFO/Chairman to drive sustainability throughout the organisation, or to regain societal trust. Social network influences aiding further diffusion at the implementation stage came from three external sources: business networks; report design consultants; and external auditor. Internal influences in driving diffusion within organisations were identified in five functional areas, with Finance, Sustainability and Communications functions exerting greatest external influence on the diffusion of . Research Limitations This research study was limited by the small sample of organisations that participated, although significant efforts were made to ensure that the sample incorporated the majority of early adopter UK organisations who demonstrated best practice in . Therefore, the findings are specific to the research context and do not represent statistical generalisations. Practical implications Empirical evidence identifying social network influences from a practitioner perspective provide recommendations as to how may be further diffused in the future. Social Implications creates the potential to significantly improve the long-term health of corporations and the external environment they impact through consideration of the three indivisible and integrated dimensions of sustainable development, the economy, society, and the environment and can contribute to a sustainable society by providing the opportunity for organizations to respond to the UN Sustainable Development Goals. This highlights the significance of research which aims to gain insights into social network influences which can assist in the adoption and implementation of . Originality/value This is the first comprehensive study of social network influences on the adoption and implementation practices in UK. It incorporates recommendations to improve the likelihood of subsequent adoption and diffusion of based on the findings.
摘要目的研究社会网络对英国综合报告采用和实施的影响。设计/方法/方法该研究基于对17个组织中36名高级管理人员的深入半结构化访谈。社会网络对采用的外部影响主要是报告设计顾问,其次是外部审计师,主要是合法化。内部影响是董事会的支持,主要驱动因素是首席财务官/董事长的心态,以推动整个组织的可持续性,或重新获得社会信任。在实施阶段帮助进一步扩散的社会网络影响来自三个外部来源:商业网络;报告设计顾问;还有外部审计员。在推动组织内部传播的内部影响被确定为五个功能领域,财务、可持续发展和通信功能对传播的外部影响最大。本研究受到参与组织的小样本的限制,尽管做出了重大努力,以确保样本纳入了大多数早期采用者英国组织,这些组织在…因此,这些发现是特定于研究背景的,并不代表统计上的概括。实践意义从实践者的角度确定社会网络影响的经验证据为未来如何进一步扩散提供了建议。社会影响通过考虑可持续发展的三个不可分割和综合的维度,即经济、社会和环境,创造了显著改善企业长期健康状况及其所影响的外部环境的潜力,并可以通过为组织提供响应联合国可持续发展目标的机会,为可持续社会做出贡献。这凸显了研究的重要性,该研究旨在深入了解社会网络的影响,从而有助于采用和实施。原创性/价值这是英国首次全面研究社交网络对采用和实施实践的影响。它根据调查结果提出了建议,以提高后续通过和传播的可能性。
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引用次数: 2
The effect of ownership structure on social and environmental reporting in Nigeria: the moderating role of intellectual capital disclosure 股权结构对尼日利亚社会和环境报告的影响:智力资本披露的调节作用
IF 1.6 Q2 MANAGEMENT Pub Date : 2021-03-19 DOI: 10.1108/JGR-06-2019-0060
Bello Usman Baba, U. Baba
PurposeThis 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/approachThe 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.FindingsThe 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/valueThis 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.
目的本文旨在检验所有权结构变量对尼日利亚社会和环境披露实践的影响。本文还研究了知识资本披露对所有权结构要素、社会和环境披露之间关系的调节作用。设计/方法/方法本文采用了全球报告倡议(GRI)披露框架,从尼日利亚证券交易所上市的80家公司的企业社会和环境报告中提取社会和环境披露信息。这项研究的时间跨度为2012-2017年。管理层所有权、外国所有权、集体所有权和分散所有权被认为是社会和环境披露的决定因素。使用多元回归分析来测试研究中指定的关系。发现描述性分析的结果表明,有证据表明,公司的公司报告(年度报告和公司社会和环境报告)中社会和环境信息的披露程度较低。回归分析发现,整体所有制、外资所有制和分散所有制都能增强公司报告中社会和环境信息的披露。然而,管理层所有权与社会和环境披露的关系并不显著。研究结果还表明,知识资本披露对管理层所有制、外资所有制与分散所有制、社会和环境披露之间的关系具有显著的正向影响。然而,知识资本披露并不能缓和区块所有权、社会和环境披露之间的关系。原创性/价值本文首次实证检验了知识资本披露对所有权结构变量、社会和环境披露的调节作用。研究结果使研究人员更好地了解所有权结构变量对社会和环境披露的影响。这些发现对研究人员、企业经理、政策制定者和监管机构都很有用。
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引用次数: 5
Lessons for green management from the Hispanic Civil Rights movement: a pseudo-gap analysis 西班牙民权运动对绿色管理的启示:伪差距分析
IF 1.6 Q2 MANAGEMENT Pub Date : 2021-02-17 DOI: 10.1108/JGR-08-2020-0078
Stephanie S. Pane Haden, B. Randolph-Seng, M. K. Hasan, Alex Williams, Mario Hayek
PurposeAlthough 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/approachA 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.FindingsThe 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 implicationsApplying 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/valueSocial 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.
尽管绿色管理作为一种可持续的商业实践已经获得了合法性,但人们对导致该运动长期成功的因素知之甚少。为了确定这些因素,本研究旨在回顾有关社会运动的现有文献,并分析来自特定社会事业的档案数据,即美国的西班牙裔民权运动。设计/方法/方法使用了史学方法,其中系统地结合使用溯因逻辑来开发一个临时框架,该框架基于对有关西班牙民权运动的二手数据来源的解释。随后,根据拉丁美洲公民联盟(LULAC)档案对原始数据进行了民族方法学上的解释,完善了临时框架。研究结果作者确定了对社会运动成功至关重要的共同因素,这些因素得到了西班牙裔民权运动的次要数据和基于LULAC档案的主要数据的支持。这些要素包括:意识形态、认同、动员、目标、领导和整合。利用这些结果,通过系统地将解释数据与当前绿色管理运动的知识进行比较,完成了伪差距分析方法,以确定缺失的差距,并为绿色管理作为一项当代运动的进一步发展提供指导。社会意义应用社会运动的经验教训将有助于当前商业组织中绿色运动的发展和繁荣。鉴于地方和全球环境危机可能对生态系统、经济和社会系统产生深远影响,这种应用非常重要。社会运动是解决诸如不公正等社会问题的重要手段。通过确定绿色管理运动长期成功所需的重要因素,管理人员将知道在哪里投入他们的努力。这些行动可能有助于商业组织的环境意识不仅仅是一种时尚或营销工具。
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引用次数: 2
Effect of corporate social responsibility on eco-citizenship behaviour in luxury hotels: eco-lifestyle as a moderator 企业社会责任对豪华酒店生态公民行为的影响:生态生活方式的调节作用
IF 1.6 Q2 MANAGEMENT Pub Date : 2021-02-15 DOI: 10.1108/JGR-03-2020-0039
Henry Kofi Mensah, Ahmed Agyapong, B. Osei
PurposeThe 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/approachThis 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.FindingsThe 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/valueApparently, 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.
目的对酒店部门的环境行为问题的探索相对较少,特别是在发展中经济体。迄今为止,关于企业社会责任(CSR)的研究已经报告了对员工行为的积极影响。尽管对企业社会责任和环境行为的兴趣日益浓厚,但对这种关系的调查仍然缺乏对潜在边界条件的严格检查。因此,本研究考察了生态生活方式对企业社会责任与生态公民行为(ECB)之间关系的调节作用及其维度。设计/方法/方法本研究采用横断面法,通过简单随机抽样的方法从豪华酒店中选取812名员工作为样本。采用自述式问卷对酒店员工进行数据收集,采用描述性统计、Pearson相关检验和结构方程模型来呈现研究结果。研究结果证实,在控制教育程度、工作年限、收入和员工职级后,企业社会责任对欧洲央行有正向影响。此外,生态生活方式正向调节企业社会责任对欧洲央行及其三个领域的影响。本研究的结论是,生态生活方式增加了企业社会责任对欧洲央行的正面影响。显然,在这一研究领域,以往的研究往往对企业社会责任对员工环境行为产生积极影响的条件解释不足。本研究考虑了这种情况,并考察了豪华酒店员工的生态生活方式在多大程度上调节了企业社会责任与欧洲央行之间的关联。
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引用次数: 6
Climate change policies and carbon-related CEO compensation systems: an exploratory study of European companies 气候变化政策与碳排放相关的CEO薪酬体系:对欧洲企业的探索性研究
IF 1.6 Q2 MANAGEMENT Pub Date : 2021-01-22 DOI: 10.1108/JGR-06-2020-0065
Julija Winschel
PurposeIn 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/approachDrawing 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.FindingsThe 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/valueBy 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.
目的鉴于当前的气候变化政策,本研究旨在为研究人员、监管机构和商业实践提供首席执行官碳相关薪酬的最新情况。为此,它考察了欧洲公司是否以及在多大程度上将其碳减排战略转化为首席执行官短期和长期薪酬的碳目标,通常使用的碳目标在质量和时间框架方面具有什么特征,以及碳密集度较低的公司。设计/方法论/方法本研究从利益相关者-代理理论的角度,探讨了首席执行官薪酬中碳相关目标的使用模式和特征。本着这一思路,对2018和2019财年的企业披露进行了内容分析,样本为来自16个国家和11个行业的65家大型上市公司。研究结果这项研究的结果表明,尽管有新的采用趋势,但与碳相关的首席执行官薪酬制度仍然不常见。研究结果还表明,碳目标主要用于确定短期补偿。此外,研究结果强调,与碳相关的首席执行官薪酬在碳密集型和低碳密集型公司中几乎同样普遍。然而,就目标质量而言,研究表明,碳密集型公司表现出更大的异质性和不透明性。独创性/价值通过首次分析碳目标的特征和碳相关CEO薪酬的普遍性,本研究为公司治理的利益相关者-代理理论视角做出了贡献。鉴于欧洲绿色协议和与气候相关的利益相关者的要求,鼓励监管机构和商业实践认识到,与碳相关的首席执行官薪酬应获得势头,有关此事的披露应在公司和各行业之间变得更加透明和可比。
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引用次数: 8
At the intersection of workplace spirituality and Buddhist psychology: a critical summary of literature 在工作场所灵性和佛教心理学的交叉点:文学的批判性总结
IF 1.6 Q2 MANAGEMENT Pub Date : 2021-01-11 DOI: 10.1108/JGR-10-2019-0101
J. Marques
PurposeThis paper aims to contribute or rekindle internal and external dialogues about the interactions, decisions and behaviour in the work environments; while also consider some critical overarching values that can help workforce members cope with the stress and pressure, which augment as the speed of life increases.Design/methodology/approachThe methodology used in this project is an integrative literature review, supported by, findings and reflections from two doctoral dissertations: one in workplace spirituality and one in Buddhist psychology; and the researcher’s analysis and joint application of these two streams over the past decade.FindingsWorkplace spirituality and Buddhist psychology share overlapping, multi-interpretable traits, with as the main discrepancies that workplace spirituality is a relatively new concept, while Buddhist psychology has been around for more than 2,500 years; and workplace spirituality focusses only on the workplace, while Buddhist psychology focusses on every area of the life. Yet, the overarching notion of doing right while respecting and accepting others and aiming for an overarching better quality of life remains a strong driver in both realms.Research limitations/implicationsThis paper will hopefully entice future researchers to engage in additional studies on spiritual intersections to expand on such databases and enhance awareness, acceptance and implementation amongst scholars and practitioners in business settings.Practical implicationsExploring intersections of behavioural disciplines such as workplace spirituality and Buddhist psychology addresses an important need within workforce members and therewith also those within their social circles, as they evoke deeper and consistent contemplation on the aspects that connect us together and can enhance overall well-being and happiness at a greater magnitude than, this study experiences it today.Social implicationsThe study aims to deliver a contribution to the database of awareness-enhancing literature, in an effort to help spawn dialogue and critical thinking about the attitudes and behaviours towards ourselves, others and the future.Originality/valueThis paper presents an overview of themes in two psychological streams, both focussing on living and acting with greater consciousness, to make more mindful decisions, improve the overall experience of cooperating towards a common good and understand the responsibility towards creating a future that will be sustainable rather than destroyed.
目的本文旨在促进或重新点燃关于工作环境中的互动、决策和行为的内部和外部对话;同时也考虑一些关键的总体价值观,这些价值观可以帮助员工应对压力和压力,这些压力和压力随着生活速度的提高而增加。设计/方法论/方法论本项目中使用的方法论是一篇综合文献综述,由两篇博士学位论文的发现和思考支持:一篇关于职场精神,一篇关于佛教心理学;以及研究人员在过去十年中对这两种流的分析和联合应用。发现工作场所精神和佛教心理学有着重叠的、可解释的特点,主要的差异是工作场所精神是一个相对较新的概念,而佛教心理学已经存在了2500多年;职场精神只关注职场,而佛教心理学则关注生活的各个领域。然而,在尊重和接受他人的同时做正确的事情,并致力于提高生活质量的总体理念,仍然是这两个领域的强大驱动力。研究局限性/含义本文有望吸引未来的研究人员对精神交叉点进行更多的研究,以扩展此类数据库,并提高学者和从业者在商业环境中的认识、接受和实施。实践意义探索行为学科的交叉点,如工作场所精神和佛教心理学,解决了员工内部以及社交圈内的一个重要需求,由于它们唤起了对将我们联系在一起的各个方面的更深层次和一致的思考,并且可以在比今天更大的程度上提高整体幸福感和幸福感。社会含义这项研究旨在为提高认识的文献数据库做出贡献,以帮助引发关于对自己、他人和未来的态度和行为的对话和批判性思考。独创性/价值本文概述了两种心理流中的主题,都集中在以更大的意识生活和行动上,以做出更谨慎的决定,改善为共同利益合作的整体体验,并理解创造可持续而非毁灭的未来的责任。
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引用次数: 2
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Journal of Global Responsibility
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