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Socially responsible life cycle assessment: organizational activity for the greater good 对社会负责的生命周期评估:为更大利益的组织活动
IF 3.2 Q1 Social Sciences Pub Date : 2023-09-12 DOI: 10.1108/srj-11-2022-0481
Myriam Ertz, Shashi Kashav, Tian Zeng, Shouheng Sun
PurposeTraditionally, life cycle assessment (LCA) has focused on environmental aspects, but integrating social aspects in LCA has gained traction among scholars and practitioners. This study aims to review key social life cycle assessment (SLCA) themes, namely, drivers and barriers of SLCA implementation, methodology and measurement metrics, classification of initiatives to improve SLCA and customer perspectives in SLCA.Design/methodology/approachA total of 148 scientific papers extracted from the Web of Science database were used and analyzed using bibliometric and content analysis.FindingsThe findings suggest that the existing research ignores several aspects of SCLA, which impedes positive growth in topical scholarship, and the study proposes a classification of SLCA research paths to enrich future research. This study contributes positively to SLCA by further developing this area, and as such, this research is a primer to gain deeper knowledge about the state-of-the-art in SLCA as well as to foresee its future scope and challenges.Originality/valueThe study provides an up-to-date review of extant research pertaining to SLCA.
传统上,生命周期评估侧重于环境方面,但将社会方面纳入生命周期评估已受到学者和实践者的关注。本研究旨在回顾社会生命周期评估(SLCA)的关键主题,即SLCA实施的驱动因素和障碍、方法和测量指标、改进SLCA的举措分类以及SLCA中的客户观点。设计/方法/方法从Web of Science数据库中提取148篇科学论文,采用文献计量学和内容分析法进行分析。研究结果表明,现有研究忽视了SLCA的几个方面,阻碍了专题学术的积极发展,本研究提出了SLCA研究路径的分类,以丰富未来的研究。本研究通过进一步发展这一领域,对SLCA做出了积极的贡献,因此,本研究是对SLCA的最新技术有更深入的了解,并预见其未来的范围和挑战的入门。原创性/价值本研究提供了与SLCA相关的现有研究的最新综述。
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引用次数: 0
Predicting cause-related marketing patronage intentions, corporate social responsibility motives and moderating role of spirituality 预测原因相关营销惠顾意向、企业社会责任动机及精神性的调节作用
IF 3.2 Q1 Social Sciences Pub Date : 2023-09-12 DOI: 10.1108/srj-12-2022-0564
A. Suryavanshi, Viral Bhatt, Sujo Thomas, Ritesh Patel, Harsha Jariwala
PurposeRecent studies have observed rise in consumer’s ethical concerns about the online retailers while making a purchase decision. The impetus for businesses to use corporate social responsibility (CSR) is evident, but the effects of CSR motives on corresponding processes underlying cause-related marketing (CRM) patronage intention have not been thoroughly examined. This study, anchored on attribution theory, established a research model that better explains the influence of CSR motives on patronage intentions toward CRM-oriented online retailers. Additionally, this study aims to examine the moderating role of spirituality (SPT) on CSR motives and CRM patronage intention (CPI).Design/methodology/approachPrimary data has been collected from 722 respondents and analyzed by using deep neural-network architecture by using the innovative PLS-SEM-ANN method to predict/rank the factors impacting CPI.FindingsThe results revealed the normalized importance of the predictors of CPI and found that value-driven motive was the strongest predictor, followed by strategic motive, SPT, age and stakeholder-driven motive. In contrast, egoistic motive, education and income were found insignificant.Originality/valueThe pandemic has transformed the way consumers shop and fortified the online economy, thereby resulting in a paradigm shift toward usage of e-commerce platforms. The results offer valuable insights to online retailers and practitioners for predicting patronage intentions by CSR motives and, thus, effectively engage CRM consumers by designing promotions in a way that would deeply resonate with them. This study assessed and predicted the factors influencing the CPI s, thereby guiding the online retailers to design CSR strategies and manage crucial CRM decisions.
最近的研究发现,在做出购买决定时,消费者对在线零售商的道德担忧有所增加。企业使用企业社会责任(CSR)的动力是显而易见的,但企业社会责任动机对相关原因营销(CRM)惠顾意向的相应过程的影响尚未得到彻底的研究。本研究以归因理论为基础,建立了一个更好地解释企业社会责任动机对客户关系管理在线零售商惠顾意向影响的研究模型。此外,本研究旨在探讨灵性(SPT)对企业社会责任动机和客户关系管理惠顾意向(CPI)的调节作用。设计/方法/方法从722名受访者中收集了主要数据,并通过使用创新的PLS-SEM-ANN方法使用深度神经网络架构进行分析,以预测/排名影响CPI的因素。结果揭示了CPI预测因子的标准化重要性,发现价值驱动动机是最强的预测因子,其次是战略动机、SPT、年龄和利益相关者驱动动机。相比之下,自私动机、教育程度和收入则不显著。新冠肺炎疫情改变了消费者的购物方式,强化了网络经济,从而导致人们转向使用电子商务平台。研究结果为在线零售商和从业者预测企业社会责任动机的惠顾意图提供了有价值的见解,因此,通过设计一种能与客户产生深刻共鸣的促销方式,有效地吸引客户关系管理消费者。本研究评估并预测影响CPI的因素,从而指导在线零售商设计企业社会责任战略和管理关键的客户关系管理决策。
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引用次数: 0
The effect of prosocial orientation on CSR scope: the moderating role of the CSR department 亲社会取向对企业社会责任范围的影响:企业社会责任部门的调节作用
IF 3.2 Q1 Social Sciences Pub Date : 2023-09-05 DOI: 10.1108/srj-01-2023-0024
Yoo Na Youm, Jin Young Lee, Chong Kyoon Lee
PurposeConsidering that corporate social responsibility (CSR) addresses a wide range of claims from multiple stakeholders, companies must determine their CSR scope. This paper aims to examine what factors influence a firm’s decision in its scope of CSR. In exploring what factors influence CSR scope, the authors examine the relationship between a firm’s prosocial orientation and CSR and further examine its boundary conditions by the existence of CSR department.Design/methodology/approachThis study uses a data set – the Social Value Survey – administered by the Center for Social Value Enhancement Studies based in the context of Korean firms. Based on 86 firm responses, statistical models were performed to test hypotheses.FindingsThe findings show that a firm’s prosocial orientation is positively associated with CSR scope. Further, this study shows that there is a negative moderating effect of the CSR department for the relationship between the prosocial orientation and CSR scope.Originality/valueThis study attempts to contribute to the extensive line of work on the antecedents of CSR by exploring the simultaneous existence of various drivers of CSR and the interplay between the drivers. And this study enhances the understanding on what factors influence the decision of CSR scope within a complex system of diverse stakeholder relationships. Additionally, this study has potentially shed light on the role of CSR departments to determine CSR scope.
目的考虑到企业社会责任(CSR)涉及多个利益相关者的广泛索赔,企业必须确定其CSR范围。本文旨在考察在企业社会责任范围内影响企业决策的因素。在探讨影响企业社会责任范围的因素时,作者考察了企业的亲社会取向与企业社会责任之间的关系,并通过企业社会责任部门的存在进一步考察了企业社会责任的边界条件。设计/方法论/方法本研究使用了一个数据集——社会价值调查——由社会价值提升研究中心在韩国企业的背景下管理。基于86份企业回复,采用统计模型对假设进行检验。研究结果表明,企业的亲社会倾向与企业社会责任范围呈正相关。此外,本研究还表明,企业社会责任部门对亲社会取向与企业社会责任范围之间的关系存在负向调节作用。原创性/价值本研究试图通过探索企业社会责任的各种驱动因素的同时存在以及驱动因素之间的相互作用,为企业社会责任前因的广泛研究做出贡献。本研究加深了对在不同利益相关者关系的复杂系统中,哪些因素影响企业社会责任范围决策的理解。此外,这项研究可能揭示了企业社会责任部门在确定企业社会责任范围方面的作用。
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引用次数: 0
From words to action: unpacking the real impact of sustainability initiatives on carbon emissions reduction 从语言到行动:揭示可持续发展倡议对碳减排的真正影响
IF 3.2 Q1 Social Sciences Pub Date : 2023-08-30 DOI: 10.1108/srj-06-2023-0320
A. Issa, Mohammad In’airat
PurposeThe purpose of this study is to analyze the correlation between a company’s efforts to reduce carbon emissions and its actual carbon performance. Additionally, the study investigates how female decision-makers may influence this relationship as moderators.Design/methodology/approachThis study uses a data set consisting of 1,258 observations from companies listed on the STOXX Europe 600 index between 2009 and 2021. The study applies the ordinary least squares technique to investigate the connection between carbon reduction initiatives and actual carbon performance, taking into account the potential impact of board and executive gender diversity. To ensure the reliability of the findings, subsample analysis and a two-step generalized method of moments technique were used.FindingsThe results show a significant negative association between a firm’s commitment to environmental initiatives and its carbon emission intensity. Furthermore, the study explores the moderating effect of board and executive gender diversity on this relationship and finds that gender diversity has a significant negative impact on the relationship between emissions reduction initiatives and carbon emissions.Practical implicationsThe study has practical implications for corporate sustainability efforts. It highlights the importance of implementing carbon reduction initiatives to effectively mitigate carbon emissions. This emphasizes the need for sustainable business strategies that prioritize environmental initiatives. Additionally, the study underscores the positive impact of gender diversity in leadership positions on carbon reduction efforts. Policymakers and organizations can leverage these findings to promote gender diversity and enhance sustainability practices.Social implicationsIt provides evidence-based insights for policymakers to develop specific policies and action plans in priority areas such as climate change and emissions reduction. It also highlights the positive influence of gender diversity in corporate leadership on environmental initiatives, promoting inclusivity and equality in sustainability practices.Originality/valueThis study brings originality by investigating the direct impact of a company’s carbon reduction initiatives on its carbon performance. It also explores the moderating effect of board and executive gender diversity on this relationship. The study provides evidence-based insights for policymakers and applies neo-institutional theory to analyze the interplay between carbon reduction initiatives, carbon emissions and gender diversity in executive and board positions.
本研究的目的是分析公司减少碳排放的努力与其实际碳绩效之间的相关性。此外,该研究还调查了女性决策者作为调节者如何影响这种关系。设计/方法/方法本研究使用的数据集由2009年至2021年期间STOXX欧洲600指数上市公司的1,258个观察结果组成。考虑到董事会和高管性别多样性的潜在影响,该研究应用普通最小二乘技术来调查碳减排举措与实际碳绩效之间的联系。为了保证结果的可靠性,采用了子样本分析和两步广义矩法技术。研究结果表明,企业对环境倡议的承诺与其碳排放强度之间存在显著的负相关关系。此外,研究还探讨了董事会和高管性别多样性对这一关系的调节作用,发现性别多样性对减排举措与碳排放之间的关系具有显著的负向影响。实际意义本研究对企业可持续发展的努力具有实际意义。它强调了实施碳减排举措以有效减少碳排放的重要性。这强调了优先考虑环境倡议的可持续商业战略的必要性。此外,该研究还强调了领导职位性别多样性对碳减排工作的积极影响。决策者和组织可以利用这些发现来促进性别多样性和加强可持续性实践。社会影响它为决策者在气候变化和减排等优先领域制定具体政策和行动计划提供了基于证据的见解。它还强调了企业领导层中的性别多样性对环境倡议的积极影响,促进了可持续性做法中的包容性和平等。原创性/价值本研究通过调查公司碳减排举措对其碳绩效的直接影响,带来了原创性。它还探讨了董事会和高管性别多样性对这种关系的调节作用。该研究为政策制定者提供了基于证据的见解,并应用新制度理论分析了碳减排举措、碳排放与高管和董事会职位性别多样性之间的相互作用。
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引用次数: 2
Examining the social sustainability strategies of multinational mining companies in a developing country 审查一个发展中国家跨国矿业公司的社会可持续性战略
IF 3.2 Q1 Social Sciences Pub Date : 2023-08-22 DOI: 10.1108/srj-11-2022-0480
P. Amoah, Gabriel Eweje
PurposeThe purpose of this paper is to examine the social sustainability strategies of multinational mining companies in addressing risks in areas of exploratory intensity and contributing to social capital in local communities.Design/methodology/approachThis study is situated within an interpretivist paradigm and uses a qualitative research methodology, drawing on data from semi-structured interviews with multinational mining companies operating in Ghana and key stakeholder groups.FindingsThe results of this study show that multinational mining companies use strategies broadly categorised as social responsibility, social compliance, local content and relationship proximity to address challenges embedded in the extractive process.Originality/valueBy examining the strategies in addressing risks to sustainable social development in mining communities, this study contributes to fill the social sustainability gaps in mining research and adds to relevant literature.
目的本文的目的是检验跨国矿业公司在应对勘探密集地区的风险和为当地社区的社会资本做出贡献方面的社会可持续性战略。设计/方法论/方法本研究采用解释主义范式,采用定性研究方法,利用对在加纳运营的跨国矿业公司和关键利益相关者群体的半结构化访谈数据。发现这项研究的结果表明,跨国矿业公司使用广泛分类为社会责任、社会合规、当地内容和关系接近的策略来应对采掘过程中的挑战。独创性/价值通过研究采矿社区应对可持续社会发展风险的策略,本研究有助于填补采矿研究中的社会可持续性空白,并增加相关文献。
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引用次数: 0
Factors affecting retailer social responsibility: a PLS-SEM approach in the context of Bangladesh 影响零售商社会责任的因素:孟加拉国背景下的PLS-SEM方法
IF 3.2 Q1 Social Sciences Pub Date : 2023-08-18 DOI: 10.1108/srj-04-2023-0192
Md.Farijul Islam, M.M. Mofiz Uddin, Md. Mominur Rahman
PurposeThis study aims to examine the determinants of retailer social responsibility (RSR) in Old Dhaka City and their impact on RSR practices.Design/methodology/approachA cross-sectional design was used to collect primary data from 180 retailers through a questionnaire survey. The study used partial least squares structural equation modeling to analyze the data and examine the relationships among the determinants of RSR.FindingsThe study found that economic and ethical factors positively and significantly affect RSR practices, while social and environmental factors negatively but not significantly affect RSR practices. Cultural factors were also found to positively and significantly affect RSR practices.Practical implicationsThis study provides insights for retailers and policymakers to enhance their RSR practices by considering economic, ethical and cultural factors. The findings also contribute to the existing literature on stakeholder theory by highlighting the importance of considering multiple stakeholders in RSR practices.Originality/valueThis study provides insights into the determinants of RSR in a unique setting in associating stakeholder theory and in Bangladesh, which has received limited attention in the literature on RSR.
目的本研究旨在检验老达卡市零售商社会责任(RSR)的决定因素及其对RSR实践的影响。设计/方法/方法采用横断面设计,通过问卷调查收集180家零售商的主要数据。该研究使用偏最小二乘结构方程模型来分析数据,并检验RSR决定因素之间的关系。研究发现,经济和伦理因素对RSR实践有积极和显著的影响,而社会和环境因素对RSR实践有消极但不显著的影响。文化因素也被发现对RSR实践有积极和显著的影响。实际含义本研究为零售商和政策制定者提供了见解,通过考虑经济、道德和文化因素来加强他们的RSR实践。研究结果还通过强调在RSR实践中考虑多个利益相关者的重要性,为现有的利益相关者理论文献做出了贡献。原创性/价值本研究在关联利益相关者理论的独特背景下,以及在孟加拉国,对RSR的决定因素提供了见解,孟加拉国在RSR文献中受到的关注有限。
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引用次数: 3
Climate change risk perception and pro-environmental behavior: the moderating role of environmental values and psychological contract breach 气候变化风险感知与亲环境行为:环境价值观和心理契约违约的调节作用
IF 3.2 Q1 Social Sciences Pub Date : 2023-08-15 DOI: 10.1108/srj-02-2023-0084
Badar Latif, James Gaskin, N. Gunarathne, Robert Sroufe, Arshian Sharif, A. Hanan
PurposeDebates regarding climate change risk perception (CCRP), particularly its scale and impact on social and environmental sustainability, have continued for decades. CCRP is experiencing a renaissance with an increased focus on environmentally relevant behaviors to mitigate the effects of climate change. However, CCRP lacks investigation from the employee perspective. Supported by the social exchange and value–belief–norm theories, this study aims to address the impact of employees’ CCRP on their proenvironmental behavior (PEB) via the moderating roles of environmental values and psychological contract breach.Design/methodology/approachThe nonprobability convenience sampling technique was used to collect survey data from a sample of 299 employees across 138 manufacturing firms in Pakistan.FindingsThe results show that employees’ CCRP positively impacts their PEB and that this relationship is moderated by their environmental values and psychological contract breach. Specifically, environmental values strengthen the CCRP–PEB relationship, while psychological contract breach weakens it.Practical implicationsThe findings of the study emphasize useful guidance for managers and practitioners as a future avenue to restructure the climate change framework by emphasizing the conditions (i.e. environmental values and psychological contract breach). In doing so, the study is beneficial for managers and practitioners in helping to increase employees’ PEB through the development of climate change action plans.Originality/valueTo the best of the authors’ knowledge, this study is one of the first investigations into CCRP–employees’ PEB nexus in the developing country context. The study incorporates social exchange and value–belief–norm theory, which serve as the CCRP’s theoretical underpinnings. The findings advance the new knowledge about a firm’s social responsibility to achieve the sustainable development goals outlined in the UN’s 2030 Agenda.
关于气候变化风险感知(CCRP)的争论,特别是其规模和对社会和环境可持续性的影响,已经持续了几十年。CCRP正在经历一次复兴,它越来越关注与环境有关的行为,以减轻气候变化的影响。然而,CCRP缺乏从员工角度的调查。在社会交换理论和价值信念规范理论的支持下,本研究旨在通过环境价值观和心理契约违约的调节作用,探讨员工CCRP对其亲环境行为的影响。设计/方法/方法采用非概率便利抽样技术,从巴基斯坦138家制造企业的299名员工中收集调查数据。结果表明,员工的CCRP对员工的PEB有正向影响,且这种影响受员工的环境价值观和心理契约违约的调节。具体而言,环境价值观强化了CCRP-PEB关系,而心理契约违约削弱了CCRP-PEB关系。实践意义本研究的结果强调通过强调条件(即环境价值和心理契约违约)为管理者和从业者提供有用的指导,作为未来重构气候变化框架的途径。因此,本研究有助于管理者和从业者通过制定气候变化行动计划来帮助提高员工的PEB。原创性/价值据作者所知,本研究是在发展中国家背景下对ccrp -员工PEB关系的首次调查之一。本研究将社会交换理论和价值信念规范理论作为CCRP的理论基础。研究结果促进了对企业社会责任的新认识,以实现联合国2030年议程中概述的可持续发展目标。
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引用次数: 0
Sustainable purchase intentions towards organic food during Covid-19 pandemic: an exploratory study on Indian consumers 2019冠状病毒病大流行期间对有机食品的可持续购买意愿:对印度消费者的探索性研究
IF 3.2 Q1 Social Sciences Pub Date : 2023-08-09 DOI: 10.1108/srj-01-2022-0022
Vijay Amrit Raj, S. Rai, S. Jasrotia
PurposeThis study aims to determine the factors influencing consumers’ organic food purchase intention during Covid-19 and how Covid-19 impacted these factors. Understanding these factors will assist marketers in making strategic decisions on how to market their products during a crisis.Design/methodology/approachThis study used a quantitative approach. Data were collected online from 278 organic food consumers based in India. The partial least squares-path modelling method was used for data analysis.FindingsThe results revealed that Covid-19 has substantially impacted consumers' health consciousness, environmental concern, availability, price and intention to buy organic food. This study also revealed that health consciousness, environmental concerns and availability of organic food affect consumers’ purchase intention even during the Covid-19. However, it has been found that price consciousness does not influence consumers’ purchase intention during Covid-19.Practical implicationsMarketers should come up with innovative promotional strategies. Providing information related to quality checks on packages, expanding online sales channels, boosting promotional activities and emphasising the long-term benefits of organic food items should be the go-to marketing strategy of organic food.Originality/valueThe study adds value to the extant literature by examining consumers' purchase intention towards organic food using more customised and thorough constructs that appear to be more practical during the challenging times of Covid-19 and whose findings are not restricted by some pre-established theoretical assumptions.
目的本研究旨在确定新冠肺炎期间影响消费者有机食品购买意愿的因素,以及新冠肺炎对这些因素的影响。了解这些因素将有助于营销人员在危机期间制定如何营销产品的战略决策。设计/方法/方法本研究采用了定量方法。在线收集了印度278名有机食品消费者的数据。采用偏最小二乘路径建模方法进行数据分析。调查结果显示,新冠肺炎严重影响了消费者的健康意识、环境关注、可获得性、价格和购买有机食品的意愿。该研究还显示,即使在新冠肺炎期间,健康意识、环境问题和有机食品的可获得性也会影响消费者的购买意愿。然而,研究发现,在新冠肺炎期间,价格意识并不影响消费者的购买意愿。实际意义营销人员应该提出创新的促销策略。提供包装质量检查的相关信息,扩大网上销售渠道,加强促销活动,强调有机食品的长期效益,这些都应该成为有机食品的营销策略。独创性/价值该研究通过使用更定制和更彻底的结构来研究消费者对有机食品的购买意愿,为现有文献增加了价值,这些结构在Covid-19的挑战时期似乎更实用,其发现不受一些预先建立的理论假设的限制。
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引用次数: 0
Abuse of power influencing sexual harassment behaviour in Pakistani sports 滥用权力影响巴基斯坦体育界的性骚扰行为
IF 3.2 Q1 Social Sciences Pub Date : 2023-08-08 DOI: 10.1108/srj-02-2023-0065
N. Sarwar
PurposeThe prevalence of sexual harassment (SH) in Pakistan can be traced back to deeply ingrained cultural ideas, myths and practices that justify and normalize such behavior. This prevalence justifies the need to uncover the factors behind this phenomenon.  As a result, a more detailed mechanism of how and why abuse of power (AOP) can influence female athletes' perceptions of SH behaviors is needed. This study aims to investigate the indirect effects of gender stereotyping in sports (GSS) and benevolent sexism (BS) using sequential mediation.Design/methodology/approachWe collected data from 398 female athletes at football sports clubs in Pakistan. The SEM-PM technique was applied to determine whether these factors are linked to an increased risk of female athlete SH.FindingsThe direct relationship between AOP and SH was discovered to be positive and significantly associated with SH, where GSS and BS sequentially mediate the relationship between AOP and SH.Research limitations/implicationsThis research provided valuable insights and data related to perceptions of athletes of SH in sports in Pakistan that can lead to the development of effective policies and introduce preventative measures. By addressing this problem, study advises sports governance officers and directors to establish policies, protocols and procedures, including periodic training and dissemination of the policy, subsequent review of its effectiveness, and successful reactions to sexual contact. To ensure that criminal and disciplinary provisions are applied by providing specialized training to the staff of sports organizations.Originality/valuePrimary data collection and analysis were focused.
巴基斯坦性骚扰的盛行可以追溯到根深蒂固的文化观念、神话和做法,这些观念、神话和做法为这种行为辩护并使其正常化。这种普遍现象证明有必要揭示这一现象背后的因素。因此,需要一个更详细的机制来解释权力滥用(AOP)如何以及为什么会影响女运动员对性侵犯行为的看法。本研究旨在通过序贯中介研究体育运动中的性别刻板印象(GSS)与善意性别歧视(BS)的间接影响。设计/方法/方法我们收集了巴基斯坦足球运动俱乐部398名女运动员的数据。应用SEM-PM技术来确定这些因素是否与女性运动员SH风险增加有关。发现AOP和SH之间的直接关系被发现是正的,并且与SH显著相关。研究的局限性/意义本研究提供了有价值的见解和数据,这些见解和数据与巴基斯坦体育运动中SH运动员的看法有关,可以导致制定有效的政策和引入预防措施。通过解决这一问题,研究建议体育管理官员和主管建立政策、协议和程序,包括定期培训和传播政策,随后审查其有效性,以及对性接触的成功反应。通过向体育组织的工作人员提供专门培训,确保刑事和纪律规定得到适用。原创性/价值主要收集和分析原始数据。
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引用次数: 0
Determinants of online-reporting on sustainable development goals: the case of Portuguese Higher Education Institutions 可持续发展目标在线报告的决定因素:葡萄牙高等教育机构的案例
IF 3.2 Q1 Social Sciences Pub Date : 2023-07-28 DOI: 10.1108/srj-01-2023-0044
Sónia Monteiro, Verónica Ribeiro, E. Vilhena, Kátia Lemos, Cristiana Molho
PurposeSome studies investigate the determinants of sustainability/integrated reporting in Higher Education Institutions (HEIs). However, empirical research is still very embryonic in the scope of sustainable development goals (SDGs). As far as the authors are aware, previous research related to reporting in HEIs has not considered the linkage with the SDGs. Thus, this paper aims to analyse the disclosure on the websites of the Portuguese HEIs regarding the SDGs and their determinant factors.Design/methodology/approachThis study is based on content analysis of the information disclosed on the websites of all Portuguese HEIs. Through bivariate and multivariate statistics analysis, the authors also aim to identify the explanatory factors for the SDGs reporting (such as geographical location – coast/inland, HEIs’ size, educational system – Universities and polytechnics, institutional status – public and private).FindingsThe results indicate that 63.6% of Portuguese HEIs disclose information on SDGs in their websites. Findings of bivariate analysis revealed that public and larger HEIs are those that disclose more information about SDG on their websites. However, the logit regression result found that size is the only determinant factor of SDGs reporting.Originality/valueTo the best of the authors’ knowledge, this paper is the first Portuguese approach to SDGs reporting in the Portuguese higher education sector. The results will be of interest to policymakers and regulators who decide to implement and standardize SDGs reporting at higher education, as well as of HEIs’ managers who wish to follow these new trends in their reporting cycle.
目的:一些研究调查了高等教育机构(HEIs)可持续性/综合报告的决定因素。然而,在可持续发展目标(SDGs)范围内,实证研究仍处于萌芽阶段。据作者所知,以前有关高等学校报告的研究并没有考虑到与可持续发展目标的联系。因此,本文旨在分析葡萄牙高等教育机构网站上关于可持续发展目标及其决定因素的披露情况。设计/方法/方法本研究基于对所有葡萄牙高等教育机构网站上披露的信息的内容分析。通过双变量和多变量统计分析,作者还旨在确定可持续发展目标报告的解释因素(如地理位置-沿海/内陆,高等教育机构的规模,教育系统-大学和理工学院,机构地位-公立和私立)。结果表明,63.6%的葡萄牙高等教育机构在其网站上披露了有关可持续发展目标的信息。双变量分析结果显示,公立和较大的高等教育机构在其网站上披露了更多关于可持续发展目标的信息。然而,logit回归结果发现,规模是SDGs报告的唯一决定因素。原创性/价值据作者所知,本文是葡萄牙高等教育部门对可持续发展目标报告的第一种葡萄牙方法。对于决定在高等教育中实施和标准化可持续发展目标报告的政策制定者和监管机构,以及希望在报告周期中遵循这些新趋势的高等教育管理人员来说,这些结果将会很有意义。
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Social Responsibility Journal
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