Social Responsibility Journal最新文献

Purpose

This study aims to propose and examine a conceptual model that shows how green performance measurement systems (GPMS) mediate the relationship between green intellectual capital components and environmental performance.

Design/methodology/approach

The research surveyed 407 Vietnamese publicly listed companies to gather empirical data. Then, the exploratory factor analysis (EFA) and structural equation modeling (SEM) are used to examine the degree of emphasis firms place on using GPMS to transform green intellectual capital into firm value.

Findings

The results indicate that both green human capital and green organizational capital have a direct positive impact on environmental performance. On the contrary, the influence of green social capital on environmental performance was found to be indirect through the mediation of GPMS.

Practical implications

GPMS can be considered a tool that helps managers renew, develop and synchronize their systems to take advantage of green resources in environmental performance improvement.

Social implications

The effective assimilation of GPMS within industrial entities holds the potential to mitigate air pollution and hazardous waste, thereby ameliorating social conditions for both employees and the neighboring community. Besides that, proficient implementation of GPMS enhances collaborative efforts within the industrial sphere, yielding collective societal benefits.

Originality/value

This study emphasizes the importance of aligning green intellectual capital with appropriate control mechanisms, such as performance measurement systems, to maximize the benefits derived from these capital resources. The findings provide insights for organizations seeking to enhance their environmental performance and sustainability practices by effectively using their intellectual and social capital while implementing robust measurement systems.

Purpose

The study aims to explore the role of stakeholder engagement for the sustainability materiality assessment process.

Design/methodology/approach

The study develops a qualitative research approach based on a single case study. Triangulated data was collected from semi-structured interviews, sustainability reports and archival materials, and was analysed with a combined top-down and bottom-up coding procedure to generate explanatory categories.

Findings

The findings show that stakeholder engagement and sustainability materiality assessment are interconnected. Furthermore, the study highlights a circular perspective facilitated by three iterative mechanisms: sustainability interdisciplinarity, sense of belonging and cultural mindset.

Originality/value

Despite the extensive knowledge of stakeholder engagement regarding the practices and advantages, the understanding of its interplay with sustainability materiality assessment over time remains limited. Consequently, the research analyses the reciprocal relationship between stakeholder engagement and sustainability materiality in a circular way.

Purpose

The recent economic changes in India and the gender discrimination practices of the patriarchal society have forced Indian women to turn to the financial sector as an essential means of generating returns. This study aims to identify the factors influencing investors’ investment frequency in India’s two most recognized metropolitan areas.

Design/methodology/approach

The authors applied structural equation modeling to augment Allport’s consumer behavior model and the social influence theory for assessing the frequency of investments made by 690 investors. The direct and indirect linkages in the proposed model were evaluated using moderation and mediation techniques.

Findings

The study’s findings show that investors’ perceptions of gender discrimination practices and social influence considerably increase investors’ involvement, magnifying their investment frequency. In addition, access to reliable information reinforces the relationship between investors’ involvement and their frequency of investments, whereas the low-risk tolerance weakens this association.

Research limitations/implications

The findings could help policymakers, investors, financial media outlets, financial experts, educational institutions and society strengthen India’s financial sector by leveraging the linkage between the underlying constructs and investors’ behavior.

Originality/value

The aspects of involvement and gender inequality have not garnered enough attention in the previous studies on behavioral finance. The study delves deeper into investor behavior by establishing a link between the underlying constructs and broadening the horizons of prominent consumer behavior models. It also unfurls the moderating role of access to information and risk tolerance to comprehend the association better.

Purpose

This study aims to explore customers’ second-hand clothing purchases and their engagement on the Facebook marketplace.

Design/methodology/approach

A conceptual model is developed, building upon the online second-hand shopping motivation (OSSM) scale. Data gathered from 409 respondents was analysed using covariance-based structural equation modelling.

Findings

The results highlight that economic, convenience, ideological motivations and environmental concerns impact customers’ purchase intention. Conversely, status consumption was found to impede customers’ purchase intentions. Notably, the elements of social media engagement, including consumption, contribution and creation, demonstrated significance as a consequence of customers’ second-hand clothing purchase intention.

Originality/value

This study’s findings contribute to the knowledge encompassing sustainable fashion consumption, information systems and second-hand social media shopping. It uniquely explores customer behaviours related to second-hand clothes shopping on the Facebook marketplace by building upon the OSSM scale. These findings offer valuable insights, showcasing the determinants that can increase customer-centric social media engagement. These results inform online retailers on Facebook marketplace about sustainable practices, aligning with UN Sustainable Development Goals 12, 13 and 8, to promote a green global economy.

Purpose

The purpose of this study is to learn what kinds of obstacles Indian businesses face when trying to make biodiversity protection a top priority as part of their corporate social responsibility (CSR) efforts. Interventions are proposed to elevate biodiversity protection to the ranks of CSR priorities among Indian businesses.

Design/methodology/approach

This study applies an interpretive phenomenological analysis strategy to glean information from in-depth interviews with leaders and professionals in CSR.

Findings

The findings of the study revealed that the main factors influencing Indian companies’ CSR area choices are existing processes and stakeholder pressures. Companies prioritise engaging with local communities and employees when selecting CSR activities. The major challenge is integrating biodiversity into business plans, with CSR heads struggling to secure investment due to long gestation periods and limited media coverage. Implementing agencies face issues with project deliverables, mainly due to land ownership and lack of local government support. Companies can also encourage employee involvement in pro-environmental behaviours. The study also provides practical solutions for Indian companies to enhance their CSR engagement in biodiversity conservation.

Research limitations/implications

The research only focuses on the opinions of CSR specialists and leaders, so it may only consider part of the situation’s complexity inside the organisation. The results may only apply to the business climate in India; hence, extra care is warranted when extrapolating them to other countries. Nonetheless, the study provides valuable insights into the interplay between CSR and biodiversity protection that might inform future studies and policy initiatives.

Originality/value

This research fills a gap in the literature by investigating an uncharted territory: the role of CSR in protecting biodiversity in India. Examining obstacles and variables affecting CSR objectives illuminates business involvement in biodiversity conservation. The recommended treatments have real-world consequences for improving CSR involvement in this critical area.

Purpose

This study aims to examine the connection between political culture and public sector corruption, using the typology of Daniel Elazar, whose model traces the types of political cultures to their origins in various regions of England. Similarly, the “resource curse” concept, generally treated as a national-level phenomenon, is examined to assess how it might vary among jurisdictions within a country.

Design/methodology/approach

Regression analysis was applied to data from the 50 states of the US. Public sector corruption in each state was operationalized as the number of convictions by the Public Integrity Section of the US Department of Justice in relation to the number of public sector employees in that state.

Findings

Among the 50 states of the US, support was found for the association between political culture and public sector corruption. On the other hand, whether a state’s economy was dominated by natural resource extraction was not related to public sector corruption. This latter finding suggests the “resource curse” phenomenon does not cause corruption to be worse in states with resource-dependent economies.

Research limitations/implications

Although it is appropriate to apply regression analysis to a data set of the 50 US states, the small size of the data set limited the number of predictor variables that could be examined. Alternative research approaches are discussed, and it is conceivable that another analytical technique might have revealed other predictors that affect the occurrence of corruption.

Originality/value

While numerous studies have examined the impact of political culture and resource orientation on corruption at the national level, the current study examines how these variables affect corruption at the level of subnational jurisdictions within a major developed country, the United States.

Purpose

Enterprising individuals are frequently portrayed as rational agents who maximize their own interests. At the same time, an increasing number of small and medium-sized enterprises (SMEs) use social responsibility strategies, incorporating collective interests into their business agenda. This study aims to analyze the interplay between the rational and emotional aspects of the entrepreneurial personal identity and address its implications for the socially responsible behavior of businesses by drawing on the literature on entrepreneurial identity, the objectivism (rational egoism) philosophical perspective and the concept of entrepreneurial passion.

Design/methodology/approach

A sample of 333 Russian SMEs is used to test the research hypotheses. The study follows the quantitative research strategy, wherein the main assumptions are examined based on mediation testing techniques.

Findings

The results suggest that entrepreneurs whose personal identities are rooted in objectivism values are less likely to foster culture of social responsibility within their firms. At the same time, their entrepreneurial passion mitigates the negative effect of objectivism on social responsiveness of the venture.

Originality/value

This research enhances the understanding of entrepreneurial personality and can help policymakers promote social responsibility in small and medium businesses, showing that they need to communicate effectively with SMEs’ leaders and align their policies with entrepreneurial values and beliefs.

Purpose

With the growth in the use of technology currently, it is inevitable that all individuals are currently facing the risk of data misuse by irresponsible parties. This study aims to investigate whether companies disclosed information about customer privacy in their reports. The study will also focus on the activities that have been taken by companies to protect customers’ information, and to determine if the disclosure is sufficient to show the company’s performance on the customer privacy issues based on the GRI 418 customer privacy disclosure.

Design/methodology/approach

This study uses qualitative, quantitative and exploratory research based on secondary data collected from annual reports and sustainability reports. The sample used in this study are the annual reports and sustainability reports from Indonesian listed companies in the Indonesia Stock Exchange (IDX) from the year 2019 to 2021.

Findings

The findings elucidate that customer privacy disclosures are still low. Applying a content analysis method, this study uses the sustainability disclosure guidelines from the Global Reporting Initiative.

Practical implications

This study is important as it will contribute to the literature on customer privacy, which is scarce in the extant literature. Given the lack of reporting in this issue, this study found that only six out of seven industries disclose customer privacy.

Originality/value

This study is the first study that examines the product responsibility disclosures relate with customer privacy concerns of Indonesian companies from their disclosures in their sustainability reports and annual report based on the GRI 418 customer privacy disclosure.