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Investigating the employee’s customer orientation behaviour: a comparison of the circumstances before and after the pandemic from policy perspective 调查员工的客户导向行为:从政策角度比较疫情前后的情况
IF 1.5 Q1 LAW Pub Date : 2023-04-17 DOI: 10.1108/ijlma-02-2023-0021
Apoorva A., Ranjan Chaudhuri, Aditi Gupta, Zahid Hussain, Sheshadri Chatterjee
PurposeThe aim of this research is to investigate how jay customer influence service employees’ customer orientation behaviour before and after COVID-19 from a policy perspective. This study will also assess whether jay customer or abusive supervision had a greater or lesser impact on service workers’ emotional stage and customer orientation during COVID-19.Design/methodology/approachThe research adopted longitudinal approach to collect the data from Indian service employees engaged in various service organisations (such as airlines, hotels and restaurants). The gathered data over a 13-month period, with (T1) November 2019 and (T2) December 2020. A total of 412 employees responded to the T1 survey. Thirteen months later, of the 412 T1 respondents, 381 returned the second survey. The data collected through questionnaire via both personally visiting the hotel restaurants and airport and through online mode. The research used structural equation modelling and ANOVA for the analysis of results.FindingsThe results revealed that the indirect adverse effect of jay customer and abusive supervision on customer orientation via burnout has increased since the start of the pandemic. Furthermore, due to burnout, jay customers had a greater indirect influence on CO during the pandemic than abusive supervision. The result also shows that male employees experience the uncivil behaviour by the customer and the supervisor more frequently than that of female and transgender employees. These findings can be used to efficiently manage the stress of frontline service workers and to suggest policies during times of crisis, such as COVID-19.Research limitations/implicationsThis study contributes to the field of behavioural studies, mainly in the context of Indian hospitality industry. Policymakers and future researchers can use these findings to understand different customer-related issues from perceptive of Indian customer.Originality/valueThe originality and value of this study is related to its pioneering study of jay customer and abusive supervision before and after COVID-19 from policy perspective of Indian service sector. The value of such research work is associated with both scholarly and executive implications. Regarding the latter, this study examines the myopic nature of uncivil behaviour and helps service firms to understand and manage its different forms, conclusively also providing practicable executive directions on the problem.
目的本研究旨在从政策的角度研究jay客户如何影响新冠肺炎前后服务员工的客户导向行为。本研究还将评估在COVID-19期间,jay客户或滥用监督是否对服务人员的情绪阶段和客户导向产生了更大或更小的影响。设计/方法/方法该研究采用纵向方法收集了从事各种服务组织(如航空公司、酒店和餐馆)的印度服务员工的数据。收集了13个月的数据,其中(T1)为2019年11月,(T2)为2020年12月。共有412名员工对T1调查做出了回应。13个月后,在412名T1受访者中,381人返回了第二次调查。数据通过亲自访问酒店餐厅和机场以及在线模式进行问卷调查收集。该研究使用结构方程建模和方差分析对结果进行分析。结果显示,自疫情开始以来,jay客户和滥用监督通过倦怠对客户导向的间接不利影响有所增加。此外,由于倦怠,在疫情期间,jay客户对CO的间接影响比滥用监督更大。研究结果还表明,男性员工比女性和跨性别员工更频繁地经历客户和主管的不文明行为。这些发现可用于有效管理一线服务人员的压力,并在危机时期(如COVID-19)提出政策建议。研究局限性/影响本研究有助于行为研究领域,主要是在印度酒店业的背景下。政策制定者和未来的研究人员可以利用这些发现从对印度客户的感知中理解不同的客户相关问题。原创/价值本研究的原创和价值与其从印度服务业的政策角度对新冠肺炎前后jay客户和滥用监督的开创性研究有关。这类研究工作的价值与学术意义和执行意义都有关联。关于后者,本研究考察了不文明行为的短视性质,帮助服务公司理解和管理其不同形式,并最终就这一问题提供了切实可行的行政指导。
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引用次数: 0
Genealogy of the fair information practice principles 信息公平实践的谱系原则
IF 1.5 Q1 LAW Pub Date : 2023-04-14 DOI: 10.1108/ijlma-07-2022-0149
PurposeThe purpose of this general review is to address the evolution and development of the Fair Information Practice Principles (FIPPs).Design/methodology/approachThis study presents FIPPs from several establishments, compare them and map them to the General Data Protection Regulation (GDPR). Additionally, this study presents and discuss similarities and differences among FIPP sets.FindingsAlthough the subject matter of the FIPP sets is very similar, there are differences: their scope differs significantly. The comparison among FIPP sets is presented, and it provides relevant information related to the connectedness between privacy principles.Originality/valueThis study considers the GDPR to be the pinnacle of the efforts to improve personal data protection; it became a role model for other countries to implement similar regulations.
目的本综述的目的是探讨公平信息实践原则(FIPPs)的演变和发展。本研究展示了来自几个机构的fipp,对它们进行比较,并将它们与通用数据保护条例(GDPR)相对应。此外,本研究提出并讨论了FIPP集合之间的异同。尽管FIPP集的主题非常相似,但也存在差异:它们的范围差别很大。给出了FIPP集之间的比较,并提供了隐私原则之间连通性的相关信息。原创性/价值本研究认为GDPR是改善个人数据保护的巅峰之作;它成为其他国家实施类似法规的榜样。
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引用次数: 0
“Sexual misconduct at workplace and Indian corporate and securities law: exploring corporate disclosures of sexual harassment cases by Indian companies in #MeToo era” “工作场所的性不端行为与印度公司和证券法:探索#MeToo时代印度公司性骚扰案件的公司披露”
IF 1.5 Q1 LAW Pub Date : 2023-04-06 DOI: 10.1108/ijlma-06-2022-0124
Akanksha Jumde, N. Kumar
PurposeThis paper aims to focus on compliance of workplace sexual harassment-related provisions under Indian companies and securities law, based on an empirical analysis of companies’ sexual harassment-related disclosures contained within their directors’ annual reports (ARs). Specifically, sections devoted to sexual harassment-related disclosures, inbuilt within directors’ ARs for the financial year 2019–2020 for a selected sample of companies listed under the National Stock Exchange, have been analysed.Design/methodology/approachTo examine the nature of companies’ disclosures to demonstrate their compliance with statutory requirements under the POSH law, aligned with the Companies (Accounts) Rules, 2014 and Securities and Exchange Board of India’s regulations, an empirical-based, descriptive content analysis of ARs of 200 listed companies were used.FindingsThis study primarily finds that the majority of companies from the sample have disclosed to have prepared a corporate-level policy, as required under the POSH law. As also required under the POSH law, companies, reportedly, have constituted an Internal Complaints Committee to adjudicate and dispose of incidents related to sexual misconduct reported at their workplaces. However, companies lack in disclosing qualitative information, with sufficient detail, on many important aspects related to prevention and resolution of reported cases of workplace sexual harassment.Originality/valueThis paper adds to the broader narrative of the lacunae within the disclosure and reporting requirements on enhancing the liabilities of the companies to prevent and address sexual harassment under India’s corporate and securities regulations.
目的本文旨在通过对公司董事年度报告中与性骚扰相关的披露进行实证分析,重点关注印度公司和证券法对工作场所性骚扰相关条款的遵守情况。具体而言,对国家证券交易所上市公司的选定样本2019-2020财年董事报告中内置的专门涉及性骚扰相关披露的部分进行了分析。设计/方法/方法为了检查公司披露的性质,以证明其符合POSH法的法定要求,符合2014年《公司(账户)规则》和印度证券交易委员会的规定,对200家上市公司的AR进行了基于实证的描述性内容分析。调查结果这项研究主要发现,样本中的大多数公司都披露已经按照POSH法律的要求制定了公司层面的政策。据报道,根据POSH法的要求,公司成立了一个内部投诉委员会,负责裁决和处理在其工作场所报告的与性行为不端有关的事件。然而,公司在预防和解决报告的工作场所性骚扰案件的许多重要方面缺乏足够详细的定性信息。原创性/价值本文补充了更广泛的叙述,即根据印度的公司和证券法规,在加强公司预防和解决性骚扰的责任方面,披露和报告要求存在缺陷。
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引用次数: 0
The study of the legal and judicial approach in India to the problem of gender inequality in the workplace 研究印度解决工作场所性别不平等问题的法律和司法方法
IF 1.5 Q1 LAW Pub Date : 2023-03-27 DOI: 10.1108/ijlma-11-2022-0239
Vijay Singh
PurposeThis study aims to analyse the present situation of gender inequality in the workplace in India, examine the legal provisions that address gender inequality in India and evaluate and assess the recommendations made to eliminate gender imbalance at workplaces in India.Design/methodology/approachThis study will adopt an exploratory research design to help identify and describe the most pressing problems and developments in the field. For this purpose, a secondary data collection approach is adopted. This study will acquire data through secondary means. This study will gather secondary data through the course of existing literature, judicial decisions and other authentic and published sources.FindingsLegislative and judicial efforts alone are not enough to achieve gender equality. The mindset of people, in general, has to change through awareness. Unless a law is supported by public opinion, it cannot achieve its goal.Research limitations/implicationsThis study is limited to gender inequality in the workplace only. In addition, the judicial perspective on gender disparity in India is examined in this paper. As a result, the findings cannot be applied to other situations.Originality/valueThis study deals with gender inequality in the workplace from legal and judicial perspectives and discusses that social change can be brought only by enacting laws but by public awareness.
本研究旨在分析印度工作场所性别不平等的现状,研究解决印度性别不平等问题的法律规定,并评估和评估为消除印度工作场所性别不平衡而提出的建议。设计/方法/方法本研究将采用探索性研究设计,以帮助确定和描述该领域最紧迫的问题和发展。为此,采用了辅助数据收集方法。本研究将通过辅助手段获取数据。这项研究将通过现有文献、司法判决和其他真实和出版的来源收集二手数据。仅靠立法和司法努力不足以实现性别平等。一般来说,人们的心态必须通过意识来改变。除非一项法律得到公众舆论的支持,否则它无法实现其目标。研究局限/启示本研究仅局限于工作场所的性别不平等。此外,本文还对印度性别差异的司法视角进行了考察。因此,研究结果不能适用于其他情况。原创性/价值本研究从法律和司法的角度处理工作场所的性别不平等,并讨论社会变革只能通过制定法律而不是通过公众意识来实现。
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引用次数: 0
Employers’ liability for employee references under the law of tort 侵权行为法下雇主对雇员推荐信的责任
IF 1.5 Q1 LAW Pub Date : 2023-03-07 DOI: 10.1108/ijlma-11-2022-0253
Sam Middlemiss
PurposeThis study aims to critically review new developments in the law of tort dealing with employee references.Design/methodology/approachThe author analysed various sources including statutes, articles and case law to determine current position. This paper will consider new developments in the law of tort dealing with employee references. The real issue for an employee arises when an employer or their manager provides them or their prospective new employer with an employment reference about them that is untrue or misleading. The impact on the employee might be that they lose a job opportunity and/or suffer damage to their reputation. In these circumstances, the subject of the reference currently has legal redress under the law of tort under both common and statute laws. This paper will concentrate on analysing the legal redress available under the law of tort and critically review this legal process in light of recent legal decisions and other legal developments. There have been various statutory developments in the area of tort which could apply here that they have resulted in the scope for a legal action being considerably limited. These have been highlighted. Also, recent cases have presented obstacles to future claims being brought in certain circumstances and these have been analysed.FindingsThe outcome of this is that pursuing a claim under the law of tort more has been made more difficult for the employees affected and accordingly is less likely to be successful. This is clearly a serious issue that deserves recognition and possibly changes in the law. A conclusion which this article supports.Originality/valueTo the best of the author’s knowledge, little has been written on this topic to date, so this paper will fill a serious void.
目的本研究旨在批判性地回顾侵权法处理员工推荐信的新进展。设计/方法/途径作者分析了各种来源,包括法规、文章和判例法,以确定当前的立场。本文将考虑有关雇员推荐信的侵权法的新发展。当雇主或其经理向雇员或其未来的新雇主提供关于雇员的不真实或误导性的就业参考时,雇员的真正问题就出现了。对员工的影响可能是他们失去了工作机会和/或名誉受损。在这种情况下,参考的主体目前根据普通法和成文法的侵权法享有法律补救。本文将集中分析侵权法下可获得的法律补救,并根据最近的法律裁决和其他法律发展对这一法律程序进行批判性审查。侵权行为领域出现了各种可以适用于此的法律发展,导致法律诉讼的范围相当有限。这些已经被强调。此外,最近的案件对未来在某些情况下提出索赔构成了障碍,并对这些情况进行了分析。调查结果是,根据侵权法提出索赔对受影响的员工来说更加困难,因此成功的可能性也更小。这显然是一个严重的问题,值得承认并可能修改法律。这是本文所支持的结论。据作者所知,到目前为止,关于这个主题的文章很少,所以本文将填补一个严重的空白。
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引用次数: 0
Evaluating sustainability reporting on GRI standards in developing countries: a case of Pakistan 评估发展中国家GRI标准的可持续性报告:以巴基斯坦为例
IF 1.5 Q1 LAW Pub Date : 2023-02-27 DOI: 10.1108/ijlma-01-2022-0016
Ismail Khan, Y. Fujimoto, Muhammad Jasim Uddin, M. A. Afridi
PurposeThis study aims to examine sustainability reporting through the lens of global reporting initiative (GRI) standards in developing economies, particularly in Pakistan, from the perspective of stakeholder theory, legitimacy theory, and system theory.Design/methodology/approachQualitative and quantitative analyses on economic, social and environmental areas of sustainability reporting based on the GRI standards are applied across 57 organizations listed on the Pakistan stock exchange over the years 2016–2020.FindingsThe results from the content analysis and descriptive statistics show that overall sustainability reporting increased persistently over time and limited organizations disclose economic, social and environmental sustainability based on GRI standards. Moreover, the result from the two-tailed correlation analysis shows positive relations between economic, social and environmental sustainability reporting.Research limitations/implicationsFollowing the GRI standards, the regulators, government and policymakers need to assess the sustainability reporting based on GRI standards to improve corporate operations' transparency, stakeholder trust and legitimacy. The organizations should move beyond the compliance of regulatory norms and adopt the globally accepted sustainability GRI standards to improve sustainability reporting. The same kind of sustainability reporting is also advised for other countries with similar backgrounds and sustainability challenges.Social implicationsThe integrated sustainability reporting framework based on GRI standards enables the organizations to work as a system of interconnected economic, social and environmental sustainability to resolve the issue of sustainability reporting, ensure the trust of multiple stakeholders and legitimize their business operations in society.Originality/valueTo the best of the authors' knowledge and thorough review of literature, this is the first study that examines the sustainability reporting based on GRI in the developing country of Pakistan to extend the findings of previous studies from conventional sustainability reporting to the globally accepted GRI based sustainability reporting. Using system theory, this study provides an additional contribution to the consideration concerning sustainability reporting based on GRI standards in the context of Pakistan.
目的本研究旨在从利益相关者理论、合法性理论和系统理论的角度,通过全球报告倡议(GRI)标准的视角,研究发展中经济体,特别是巴基斯坦的可持续性报告。设计/方法论/方法对经济、,2016年至2020年,基于GRI标准的可持续性报告的社会和环境领域应用于巴基斯坦证券交易所上市的57个组织。内容分析和描述性统计的结果表明,总体可持续性报告随着时间的推移持续增加,有限的组织披露了经济、,基于GRI标准的社会和环境可持续性。此外,双尾相关分析的结果表明,经济、社会和环境可持续性报告之间存在正相关关系。研究局限性/含义遵循GRI标准,监管机构、政府和决策者需要根据GRI标准评估可持续性报告,以提高公司运营的透明度、利益相关者的信任和合法性。各组织应超越监管规范的合规性,采用全球公认的可持续性GRI标准,以改进可持续性报告。对于具有类似背景和可持续性挑战的其他国家,也建议进行同样类型的可持续性报告。社会影响基于GRI标准的综合可持续性报告框架使组织能够作为一个相互关联的经济、社会和环境可持续性系统来解决可持续性报告问题,确保多个利益相关者的信任,并使其在社会中的商业运营合法化。原创性/价值据作者所知和对文献的全面审查,这是第一项在巴基斯坦发展中国家审查基于GRI的可持续性报告的研究,将以往研究的结果从传统的可持续性报道扩展到全球公认的基于GRI可持续性报告。利用系统理论,本研究为巴基斯坦背景下基于GRI标准的可持续性报告的考虑提供了额外的贡献。
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引用次数: 1
Plain language in Mauritius: an empirical study of legal communication in Mauritius 毛里求斯的平实语言:毛里求斯法律交际的实证研究
IF 1.5 Q1 LAW Pub Date : 2023-02-08 DOI: 10.1108/ijlma-08-2022-0194
A. Beebeejaun
PurposeIrrespective of various forms of language existent worldwide, it is still imperative that recipients of professional legal advice be communicated in clear terms to avoid a chaotic situation and to better fulfil obligations and enjoy the rights to which they are entitled to appropriately. As such, the objectives of this paper are twofold: firstly, this paper aims to assess the extent to which clients of the legal profession prefer plain over traditional legal language in Mauritius, a country using a myriad of languages, and secondly, to suggest recommendations for the legal stakeholders in Mauritius regarding guidelines and mechanisms on plain language provisions.Design/methodology/approachThis study will use a desk-based research methodology by analysing existing literature on the importance of plain language in legal writing. In addition, an empirical study will be conducted to gather information on clients’ preferences in legal communication.FindingsThe responses were received on a complete anonymous basis, and it was found that in general, clients of the legal profession in Mauritius are more at ease when law practitioners use simple, direct and straightforward terms, sentences structured in active voice rather than passive voice or the use of legal jargons or complicated words. These clients also prefer when their legal advisers explain the legal meaning or interpretation in a document or agreement even if these advices may be longer than shorter sentences with only the legal jargons.Originality/valueAt present, there are few literature on the researched topic and this study will be among the first academic writings on the effectiveness of using plain language in legal documentation in Mauritius. The study is carried out with the aim of combining a large amount of empirical, theoretical and factual information that can be of use to various stakeholders and not only to academics.
目的:不论世界上存在各种语言形式,专业法律咨询的接受者仍然必须以明确的语言沟通,以避免混乱局面,并更好地履行义务和适当享受他们有权享有的权利。因此,本文的目标是双重的:首先,本文旨在评估法律专业客户在毛里求斯(一个使用多种语言的国家)更喜欢平原而不是传统法律语言的程度,其次,为毛里求斯的法律利益相关者提出关于平原语言规定的指导方针和机制的建议。设计/方法/方法本研究将通过分析关于法律写作中平实语言重要性的现有文献,使用基于桌面的研究方法。此外,还将进行一项实证研究,收集客户在法律沟通中的偏好信息。调查结果:这些回复是在完全匿名的基础上收到的,结果发现,一般来说,当法律从业人员使用简单、直接和直接的术语,以主动语态而不是被动语态结构的句子或使用法律术语或复杂的词语时,毛里求斯的法律专业客户更放松。这些客户也更喜欢他们的法律顾问解释文件或协议中的法律含义或解释,即使这些建议可能比只有法律术语的短句更长。目前,关于研究主题的文献很少,本研究将是毛里求斯法律文件中使用平实语言有效性的首批学术著作之一。这项研究的目的是将大量的经验、理论和事实信息结合起来,这些信息不仅对学术界有用,而且对各种利益相关者有用。
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引用次数: 0
Guest editorial: Blue whistle for brands – consumers’ and stakeholders’ perspective towards reformation in marketing legal practices 嘉宾评论:品牌的蓝色哨声——消费者和利益相关者对营销法律实践改革的看法
IF 1.5 Q1 LAW Pub Date : 2023-02-02 DOI: 10.1108/ijlma-02-2023-321
Vikas Arya, Anshuman Sharma, H. Ting, V. Gowreesunkar
[...]marketing practices require a re-invention and a reformation to get back on track (Islam et al., 2021). The brands are trying to figure out the balance between social media, capital market and corporate communication in the lens of legal formalities as shareholders' engagement and communication by corporate would be a great challenge to make customers comfortable. The purpose of this SI is to discuss the various studies exploring the opportunities and challenges with a legal perspective in the marketing domain, and synergy of the effective and parental role of government and business elements to develop the holistic, convincing sustainable idea and centralized the element of interest among all policymakers such as government, academia, society and business elements along with media houses is covered with five distinguished articles published in this SI.
[…营销实践需要重新发明和改革才能回到正轨(Islam et al., 2021)。品牌正试图从法律形式的角度找到社交媒体、资本市场和企业传播之间的平衡,因为股东的参与和企业的沟通将是一个巨大的挑战,以使客户感到舒适。本SI的目的是讨论各种研究,从法律角度探索营销领域的机遇和挑战,以及政府和商业要素的有效和父母角色的协同作用,以发展整体的,令人信服的可持续理念,并将所有政策制定者(如政府,学术界,社会和商业要素)的利益要素集中在媒体机构中,本SI发表了五篇杰出的文章。
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引用次数: 0
Nexus between sustainability reporting and corporate financial performance: evidence from an emerging market 可持续发展报告与企业财务绩效之间的关系:来自新兴市场的证据
IF 1.5 Q1 LAW Pub Date : 2023-01-09 DOI: 10.1108/ijlma-03-2022-0073
Ibrahim El-Sayed Ebaid
PurposeThis study aims to explore the relationship between sustainability reporting and the financial performance of companies listed on the Saudi Stock Exchange as one of the emerging markets.Design/methodology/approachThe study collects data from the corporate annual reports of a sample of 67 companies listed on the Saudi stock exchanges during the period 2016–2019. Financial performance has been measured using four accounting-based measures: return on assets, return on equity, return on capital employed and earnings per share. The relationship between financial performance and sustainability reporting has been estimated using a sustainability index that includes three dimensions (environment, health and safety, and social responsibility).FindingsThe results reveal that the sustainability reporting of Saudi companies, in general, is low. The results also indicate that there is a positive relationship between corporate financial performance and sustainability reporting, whether for the composite index or the three sub-indexes. However, this positive relationship is not statistically significant.Research limitations/implicationsResults of this study are limited to the context in which the study was conducted, which is the Saudi stock exchange from 2016 to 2019, and then the generalization of the results may be limited to listed companies operating in a similar social and economic context. The study also depends on accounting-based measures for financial performance without using market-based measures.Originality/valueThis study comes at the appropriate time with Saudi Arabia's adoption of a comprehensive economic plan called “Saudi Vision 2030”, of which sustainability is at the heart. Despite the efforts of the Saudi government to support sustainability, studies on this issue are still very few.
目的本研究旨在探讨作为新兴市场之一的沙特证券交易所上市公司的可持续性报告与财务业绩之间的关系。设计/方法/方法该研究从2016年至2019年期间在沙特证券交易所上市的67家公司的年度报告中收集数据。财务业绩采用四种基于会计的衡量标准:资产回报率、股本回报率、使用资本回报率和每股收益。财务业绩和可持续性报告之间的关系是使用可持续性指数估计的,该指数包括三个维度(环境、健康和安全以及社会责任)。结果表明,沙特公司的可持续性报告总体上较低。研究结果还表明,无论是综合指数还是三个子指数,企业财务业绩与可持续性报告之间都存在正相关关系。然而,这种正相关关系在统计学上并不显著。研究局限性/含义本研究的结果仅限于进行研究的背景,即2016年至2019年的沙特证券交易所,然后结果的概括可能仅限于在类似社会和经济背景下运营的上市公司。该研究还依赖于基于会计的财务业绩衡量标准,而不使用基于市场的衡量标准。独创性/价值这项研究恰逢沙特阿拉伯通过一项名为“沙特2030愿景”的全面经济计划,可持续性是该计划的核心。尽管沙特政府努力支持可持续发展,但对这一问题的研究仍然很少。
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引用次数: 3
Changing CSR practices of corporates – a study of institutionalization of mandated corporate social responsibility in India 改变企业社会责任实践——印度强制性企业社会责任制度化研究
IF 1.5 Q1 LAW Pub Date : 2023-01-09 DOI: 10.1108/ijlma-09-2022-0198
Avadh Bihari, P. Shajahan
PurposeGlobally, corporate social responsibility (CSR) has been a voluntary practice, but faced serious limitations in its institutionalization. Resultantly, India, through the Companies Act, 2013, mandates corporates to change voluntary and ad hoc CSR practices into strategic and systematic projects. This paper aims to explore the changes brought in CSR practices by corporates under the influence of CSR law. The goal is to fill the literature gap on qualitative changes brought in CSR practices by the mandate.Design/methodology/approachThis qualitative study used purposive sampling and conducted in-depth interviews of corporate officials, nongovernmental organization (NGO) officials and academicians. The findings are discussed with the theoretical framework of institutional isomorphism.FindingsThis paper presents changes in CSR practices in six themes: ad hoc to project-mode program designing and planning, stricter due diligence of NGOs, multi-stakeholder implementation of impact-driven projects, strict monitoring mechanisms, higher funding and rigorous reporting. These changes contribute to an understanding of the shift from voluntary to mandatory CSR in India, institutionalized through a mix of normative, coercive and mimetic pressures.Practical implicationsIndian corporates can adopt the systematic practices in their CSR programmatic cycle, as presented in this study. NGOs would gain insights into newer requirements of corporates to design effective collaborations. Future studies can be conducted to describe the extent of institutionalization of CSR practices in India.Originality/valueThis paper creates knowledge for multiple stakeholders of CSR in India and other developing countries by presenting changes brought in CSR practices by a legal mandate in comparison to voluntary CSR.
目的在全球范围内,企业社会责任一直是一种自愿的实践,但在制度化方面面临着严重的局限。因此,印度通过2013年《公司法》,要求企业将自愿和临时的企业社会责任实践转变为战略性和系统性项目。本文旨在探讨在企业社会责任法的影响下,企业社会责任实践所带来的变化。目标是填补有关授权给企业社会责任实践带来的质的变化的文献空白。设计/方法/方法这项定性研究采用了有目的的抽样,并对企业官员、非政府组织官员和学者进行了深入访谈。这些发现是在制度同构的理论框架下讨论的。发现本文从六个主题介绍了企业社会责任实践的变化:从项目模式到项目模式的项目设计和规划,非政府组织更严格的尽职调查,影响驱动项目的多方利益相关者实施,严格的监督机制,更高的资金和严格的报告。这些变化有助于理解印度从自愿社会责任向强制性社会责任的转变,通过规范、强制和模仿的压力将其制度化。实践意义印度企业可以在其企业社会责任计划周期中采用系统实践,如本研究所述。非政府组织将深入了解企业设计有效合作的新要求。未来的研究可以描述印度企业社会责任实践的制度化程度。独创性/价值本文通过介绍与自愿企业社会责任相比,法律授权给企业社会责任实践带来的变化,为印度和其他发展中国家的多个企业社会责任利益相关者创造了知识。
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引用次数: 3
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International Journal of Law and Management
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