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Article
Publication date: 9 July 2024

Nourhene Ben Youssef and Paulina Arroyo Pardo

The study aims to examine the extent of the corporate social responsibility (CSR) disclosure of Canadian cannabis firms and how they view responsibility. It also explores how…

Abstract

Purpose

The study aims to examine the extent of the corporate social responsibility (CSR) disclosure of Canadian cannabis firms and how they view responsibility. It also explores how cannabis firms build their CSR-based organizational identity through Twitter.

Design/methodology/approach

Deductive and inductive content analyses were carried through on tweets for a sample of 18 firms listed on the Canadian marijuana index during the legalization period of the recreational use of cannabis.

Findings

The results of this study show that cannabis firms approach responsibility by focusing on consumer and community/local development and by raising awareness and providing product information. The findings also highlight that the firms build their organizational identity mainly around their products’ medical benefits, the scientific efforts behind product development and the continual stigmatization they experience. At the industry level, cannabis firms attempt to build a harmonized identity to neutralize stigma.

Originality/value

This study allowed for a comprehensive understanding on how cannabis firms position themselves within an emergent sin industry and how they create their CSR identity through Twitter. It advances our understanding on the meaning of responsibility about the specific and distinctive features of the cannabis industry. From the methodology side, this study developed two content analysis tools: a coding instrument and a dictionary. These tools could be useful for conducting future studies related to the CSR disclosure of cannabis firms worldwide.

Details

Meditari Accountancy Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 26 January 2024

Tim Schwertner and Matthias Sohn

There is emerging evidence in the accounting literature that investors react negatively to corporate greenwashing. But does that hold for all investors, or do different types of…

Abstract

Purpose

There is emerging evidence in the accounting literature that investors react negatively to corporate greenwashing. But does that hold for all investors, or do different types of investors react differently? This paper aims to study retail investors’ responses to media reports on corporate greenwashing and how these responses depend upon the investors’ social value orientation. The authors argue that media reporting on corporate greenwashing negatively affects the rationale for allocating funds to firms engaging in greenwashing. The authors also expect this reaction to be stronger for prosocial investors compared to proself investors.

Design/methodology/approach

The authors conduct an online experiment with 229 participants representing retail investors in the German-speaking countries.

Findings

The results show that retail investors who received media reports on deceptive disclosure invest more funds in the company that does not engage in greenwashing (and less in the firm that engages in greenwashing) than investors who did not receive these reports. The authors’ results provide novel evidence that this effect primarily holds for investors with a prosocial value orientation. Finally, the authors’ data show that lower trust in the firm that engages in greenwashing partially mediates the effect of media reports on investor choices.

Originality/value

The authors provide unique evidence how different types of investors react to media reports on greenwashing. The authors find that moral motives, rather than risk-return considerations, drive investor responses to greenwashing. Overall, these findings support the important function of the media as an intermediary in stock market participation and highlight the pivotal role of individual traits in investors’ responses to greenwashing.

Details

Journal of Accounting & Organizational Change, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 8 January 2024

Tuba Tokucoglu Yumusak, Kadri Gokhan Yilmaz, Seyda Z. Deligonul and Tamer Cavusgil

The slow food movement has become increasingly widespread globally in recent years. This paper focuses on explaining how Turkish cuisine, which has a deep-rooted history, meshes…

Abstract

Purpose

The slow food movement has become increasingly widespread globally in recent years. This paper focuses on explaining how Turkish cuisine, which has a deep-rooted history, meshes with the slow food movement and how this movement affects consumer behavior.

Design/methodology/approach

Based on expert opinion analysis with academics knowledgeable about the food industry and gastronomy, this paper explores how the slow food movement in Turkiye is evolving and how consumers perceive it. Content analysis was applied to the data obtained from the personal interviews.

Findings

The authors find that the slow food movement creates a strong brand image for businesses that rely on emphasizing the responsibility to the ecological system while appealing to the five senses of consumers. It already shows great potential even in emerging markets where typical household discretionary income is modest.

Practical implications

Based on key theories regarding all sales activism cases, the authors have offered insights into the dynamics, motivations and techniques of the case. Ensuring the preservation of the slow food movement, framing and creating associations need to be examined.

Originality/value

Slow food is a movement that emerged against the standard, fast, tasty, but unhealthy products of the fast-food industry. It entails product variety, local flavors and preference for the single-flavor focus embedded in the fast-food movement. The movement started with considerations of gastronomy and later was institutionalized as a social movement phenomenon. Later, it expanded its base to activism, targeting various social issues.

Details

Journal of Hospitality and Tourism Insights, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9792

Keywords

Article
Publication date: 5 September 2024

Nizar Souiden

This study investigates the roles of consumption motives and ethical perspectives in explaining individuals’ perceptions of corporate social responsibility (CSR) within the…

Abstract

Purpose

This study investigates the roles of consumption motives and ethical perspectives in explaining individuals’ perceptions of corporate social responsibility (CSR) within the context of the recreational marijuana industry, often characterized as morally contentious.

Design/methodology/approach

The research was conducted in Canada, a country where recreational marijuana is legally permitted. Through an online survey, 411 participants were recruited, and the data were analyzed using Statistical Package for the Social Sciences (SPSS) and SmartPLS4, employing ANOVA and structural equation modeling (SEM) techniques.

Findings

ANOVA analyses reveal significant differences across four ethical perspectives: absolutism, subjectivism, situationism and exceptionism. Conformity motives are most prominent in the exceptionism group, while expansion motives are more common in the subjectivism group. CSR perceptions vary among these groups, with situationism showing the most favorable views. In the absolutism group, expansion and social motives positively influence CSR perception, whereas conformity motives negatively impact it. Conversely, in the exceptionism and situationism groups, only expansion motives positively affect CSR perception. Unexpectedly, within the subjectivism group, only conformity motives have a significant negative effect on CSR perception.

Originality/value

This study examines a controversial industry and contributes to research on recreational marijuana by comparing consumer motives from ethical perspectives. Unlike previous research focused on consumption behaviors (e.g. use frequency), this study investigates how CSR perceptions are shaped by consumption motives and vary with ethical viewpoints.

Details

Asia Pacific Journal of Marketing and Logistics, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1355-5855

Keywords

Article
Publication date: 5 January 2023

Olatoyese Zaccheus Oni, AbdulLateef Olanrewaju and Soo Cheen Khor

The construction industry has been recording a high number of accidents without any sign of abating, the majority of which have been linked to poor health and safety practices. To…

Abstract

Purpose

The construction industry has been recording a high number of accidents without any sign of abating, the majority of which have been linked to poor health and safety practices. To reduce this menace, this study aims to evaluate the factors affecting health and safety practices on construction sites to improve health and safety practices.

Design/methodology/approach

First, this study reviewed previous studies to derive the factors affecting health and safety practices on construction sites, and based on the literature review, the 50 factors identified were used in developing the questionnaire that was administered to construction professionals. The returned questionnaire was then analysed using fuzzy synthetic evaluation (FSE).

Findings

According to the FSE results, inadequate safety planning has the highest critical value, followed by management failure, inadequate safety promotion, safety ignorance, poor supervision and enforcement, a casual attitude towards safety and insufficient experience. The analysis showed that the overall criticality of the factors to the Malaysian construction industry is high, suggesting that if addressed, the health and safety practices of the industry will be improved.

Originality/value

The study provides a holistic approach to the factors affecting health and safety practices in the construction industry using a method that has not been used by previous researchers. The findings will furnish decision makers in the construction industry with practical approaches to adapt and reinforce in the industry to improve health and safety practices.

Details

Journal of Engineering, Design and Technology , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1726-0531

Keywords

Article
Publication date: 16 April 2024

Vidia Gati, Iman Harymawan and Mohammad Nasih

This study aims to examine the relationship of Indonesia’s Sharia Stock Index (ISSI) firms on environmental, social and governance (ESG) disclosure. This study is interesting…

Abstract

Purpose

This study aims to examine the relationship of Indonesia’s Sharia Stock Index (ISSI) firms on environmental, social and governance (ESG) disclosure. This study is interesting because ISSI firms are supposed to comply with Islamic values as this has been reflected in good corporate governance activities, demonstrating responsibility to others and participating in preserving nature/environmental activities.

Design/methodology/approach

The authors use sample firms that are listed on the Indonesia Shariah-compliant Stock Index (ISSI) from 2011 to 2020, which also published sustainability reports.

Findings

The study found that sharia firms are positively related to ESG disclosure. The authors also found that ESG disclosure of sharia firms is more pronounced in the reporting section of general, economic, environmental and social. Other findings suggest differences in the segments reported in the COVID and pre-COVID periods. This result is also robust by conducting a self-selection bias test with Heckman’s two-stage regression and Coarsened Exact Matching regression.

Practical implications

For policymakers, these results indicate that different characteristics of firms can affect ESG disclosure, and economic conditions will determine which sectors are disclosed the most.

Originality/value

This study provides empirical evidence that Indonesian Shariah-compliant stock index firms carried out their mission to disclose more information about their environmental and social responsibilities and governance issues.

Details

Journal of Islamic Accounting and Business Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1759-0817

Keywords

Open Access
Article
Publication date: 23 September 2024

Prabhugouda Mallanagouda Patil, Bharath Goudar and Ebrahim Momoniat

Many industries use non-Newtonian ternary hybrid nanofluids (THNF) because of how well they control rheological and heat transport. This being the case, this paper aims to…

Abstract

Purpose

Many industries use non-Newtonian ternary hybrid nanofluids (THNF) because of how well they control rheological and heat transport. This being the case, this paper aims to numerically study the Casson-Williamson THNF flow over a yawed cylinder, considering the effects of several slips and an inclined magnetic field. The THNF comprises Al2O3-TiO2-SiO2 nanoparticles because they improve heat transmission due to large thermal conductivity.

Design/methodology/approach

Applying suitable nonsimilarity variables transforms the coupled highly dimensional nonlinear partial differential equations (PDEs) into a system of nondimensional PDEs. To accomplish the goal of achieving the solution, an implicit finite difference approach is used in conjunction with Quasilinearization. With the assistance of a script written in MATLAB, the numerical results and the graphical representation of those solutions were ascertained.

Findings

As the Casson parameter β increases, there is an improvement in the velocity profiles in both chord and span orientations, while the gradients Re1/2Cf,Re1/2C¯f reduce for the same variations of β. The velocities of Casson THNF are greater than those of Casson-Williamson THNF. Approximately, a 202% and a 32% ascension are remarked in the magnitudes of Re1/2Cf and Re1/2C¯f for Casson-Williamson THNF than the Casson THNF only. When velocity slip attribute S1 jumps to 1 from 0.5, magnitude of both F(ξ,η) and Re1/2Cf fell down and it is reflected to be 396% at ξ=1, Wi=1 and β=1. An augmentation in thermal jump results in advanced fluid temperature and lower Re1/2Nu. In particular, about 159% of down drift is detected when S2 taking 1.

Originality/value

There is no existing research on the effects of Casson-Williamson THNF flow over a yawed cylinder with multiple slips and an angled magnetic field, according to the literature.

Details

International Journal of Numerical Methods for Heat & Fluid Flow, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0961-5539

Keywords

Article
Publication date: 4 June 2024

Atie Rachmiatie, Erik Setiawan, Kiki Zakiah, Muhammad Saud and Ferra Martian

This study aims to investigate the components of a halal tourism ecosystem and how to establish a model for an effective halal tourism ecosystem. Therefore, each component can…

Abstract

Purpose

This study aims to investigate the components of a halal tourism ecosystem and how to establish a model for an effective halal tourism ecosystem. Therefore, each component can play a role in encouraging the productivity of halal tourism.

Design/methodology/approach

A qualitative approach was applied through in-depth interviews and focus group discussion (FDGs) with representatives of stakeholders who are associated with the development of halal tourism in Indonesia.

Findings

The results show that the effectiveness of the halal tourism ecosystem is primarily determined by the role of the government as an initiator and a policymaker. The halal tourism ecosystem must be run with universal Islamic norms, and it must be avoid exclusive rules.

Originality/value

This research concludes that the symbols in the halal ecosystem are not components that can glue the differences between various organizations and institutions in the context of tourism. However, the role of adhesive is substituted by its practice or implementation that can accommodate shared understandings of Sharia norms.

Details

Journal of Islamic Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1759-0833

Keywords

Article
Publication date: 10 June 2024

Ahmad Rafiki, Muhammad Dharma Tuah Putra Nasution and Yossie Rossanty

This study aims to examine the relationship between operational CRM technologies, human CRM resources, organizational CRM resources and customer satisfaction toward Islamic-based…

Abstract

Purpose

This study aims to examine the relationship between operational CRM technologies, human CRM resources, organizational CRM resources and customer satisfaction toward Islamic-based hotels in Indonesia. The role of customer knowledge is examined as the moderating variable in each relationship, intertwining both independent and dependent variables.

Design/methodology/approach

This study adopts a quantitative deductive approach. Descriptive and other statistical analyses, namely, confirmatory factor analysis and structural equation model of Smart partial least squares, are used. The questionnaires are disseminated to employees of 24 Islamic-based hotels located in Indonesia. The selection of 136 respondents is made using the stratified sampling technique.

Findings

The results established that the three variables of technological resources, human resources and organizational resources have a positive and significant effect on customer satisfaction. Next, customer knowledge moderates the effect of technological resources, human resources and organizational resources on customer satisfaction insignificantly.

Originality/value

This study highlighted the role of the newly adopted customer knowledge as a moderating factor in the relationship between the three components of CRM and customer satisfaction in a vulnerable industry (hotels, especially the Islamic-based one) in a developing country.

Details

Journal of Islamic Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1759-0833

Keywords

Article
Publication date: 6 September 2024

Juan Carlos Carlos Leiva, Diana Escandón-Barbosa, Jorge Moreno-Gómez and Ronald Mora-Esquivel

This study aims to explore the impact of different contextual factors and their interactions on university students' entrepreneurship, specifically start-up activities.

Abstract

Purpose

This study aims to explore the impact of different contextual factors and their interactions on university students' entrepreneurship, specifically start-up activities.

Design/methodology/approach

The paper used a multilevel hierarchical model with four contextual factors: i) industry and technological, ii) institutional and policy, iii) organizational-university; and iv) cultural. Each of these factors might influence university students’ start-up activities differently. To address this exploratory direction, the study used a sample of 34,200 nascent entrepreneurs from 34 countries included in the Global University Entrepreneurial Spirit students’ Survey, along with data from the World Economic Forum’s Global Competitiveness Index, Global Entrepreneurship Index and Global Leadership and Organizational Behavior Effectiveness Index.

Findings

The results show that, in general terms, contextual elements impact university students’ start-up activities. Nevertheless, when these factors are combined, their effect increases strongly with the performance-based culture but decreases with a high level of a socially supportive culture.

Originality/value

Regarding the study of university students’ start-up activities, most scientific evidence has an individual-level approach without considering the influence of the context. The paper adopts a multilevel approach for such analysis to reflect the multilevel and context-dependent nature of the topic under study.

Propósito

Este estudio explora el impacto de diferentes factores contextuales y sus interacciones en el espíritu empresarial de los estudiantes universitarios, concretamente en las actividades de puesta en marcha.

Diseño/metodología/enfoque

El trabajo emplea un modelo jerárquico multinivel con cuatro factores contextuales: i) industriales y tecnológicos, ii) institucionales y políticos, iii) organizativos-universitarios; y iv) culturales. Cada uno de estos factores podría influir de forma diferente en las actividades de puesta en marcha de los estudiantes universitarios. Bajo un enfoque exploratorio, el estudio utilizó una muestra de 34.200 emprendedores nacientes de 34 países incluidos en la Encuesta Global de Estudiantes Universitarios con Espíritu Emprendedor (GUESSS por sus siglas en inglés), junto con datos del Índice de Competitividad Global (GCI), el Índice de Espíritu Emprendedor Global (GEI) y el Índice Global de Liderazgo y Eficacia del Comportamiento Organizacional (GLOBE).

Hallazgos

Los resultados muestran que, en términos generales, los elementos contextuales influyen en las actividades de creación de empresas de los estudiantes universitarios. Sin embargo, cuando se combinan estos factores, su efecto aumenta considerablemente en países con una cultura basada en el rendimiento, pero disminuye en las de un alto nivel de apoyo social.

Originalidad/valor

En lo que respecta al estudio de las actividades de creación de empresas de los estudiantes universitarios, la mayoría de las pruebas científicas tienen un enfoque a nivel individual sin tener en cuenta la influencia del contexto. Nuestro trabajo adopta un enfoque multinivel para dicho análisis con el fin de reflejar la naturaleza multinivel y dependiente del contexto del tema estudiado.

Objetivo

Este estudo explora o impacto de diferentes fatores contextuais e suas interações no empreendedorismo dos estudantes universitários, especificamente nas atividades de start-up.

Desenho/metodologia/abordagem

O artigo utilizou um modelo hierárquico multinível com quatro fatores contextuais: i) industrial e tecnológico, ii) institucional e político, iii) organizacional-universitário, e iv) cultural. Cada um desses fatores pode influenciar de maneira diferente as atividades de start-up dos estudantes universitários. Para abordar essa direção exploratória, o estudo utilizou uma amostra de 34.200 empreendedores de 34 países incluídos na Pesquisa Global sobre o Espírito Empreendedor dos Estudantes Universitários (GUESSS), juntamente com dados do Índice de Competitividade Global (GCI) do Fórum Econômico Mundial, do Índice Global de Empreendedorismo (GEI) e do Índice de Liderança Global e Eficácia Organizacional (GLOBE).

Resultados

Os resultados mostraram que, em termos gerais, elementos contextuais impactam as atividades de start-up dos estudantes universitários. No entanto, quando esses fatores são combinados, seu efeito aumenta fortemente com a cultura baseada em desempenho, mas diminui com um alto nível de cultura socialmente solidária.

Originalidade/valor

No que diz respeito ao estudo das atividades de start-up dos estudantes universitários, a maioria das evidências científicas tem uma abordagem em nível individual sem considerar a influência do contexto. Nosso artigo adota uma abordagem multinível para tal análise, a fim de refletir a natureza multinível e dependente do contexto do tema em estudo.

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