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1 – 10 of over 5000Zeena Mardawi, Aladdin Dwekat, Rasmi Meqbel and Pedro Carmona Ibáñez
Reacting to the calls in the contemporary literature to further examine the relationship between board attributes and firms’ decisions to obtain corporate social responsibility…
Abstract
Purpose
Reacting to the calls in the contemporary literature to further examine the relationship between board attributes and firms’ decisions to obtain corporate social responsibility assurance (CSRA) through the use of pioneering techniques, this study aims to analyse the influence of such attributes together with the existence of a corporate social responsibility (CSR) committee on the adoption of CSRA using fuzzy set qualitative comparative analysis (Fs-QCA).
Design/methodology/approach
Fs-QCA was performed on a sample of nonfinancial European companies listed on the STOXX Europe 600 index over the period 2016–2018.
Findings
The study findings indicate that the decision to obtain a CSRA report depends on a complex combination of the influence of the CSR committee and certain board attributes, such as size, experience, independence, meeting frequency, gender and CEO separation. These attributes play essential contributing roles and, if suitably combined, stimulate the adoption of CSRA.
Practical implications
The study findings are important for policymakers, professionals, organisations and regulators in forming and modifying the rules and guidelines related to CSR committees and board composition.
Originality/value
To the best of the authors’ knowledge, this study represents the first examination of the impact of board attributes and CSR committees on the adoption of CSRA using Fs-QCA method. It also offers a novel methodological contribution to the board-CSRA literature by combining traditional statistical (logistic regression) and Fs-QCA methods. This study emphasises the benefits of Fs-QCA as an alternative to logistic regression analysis. Through the use of these methods, the research illustrates that Fs-QCA offers more detailed and informative results when compared to those obtained through logistic regression analysis. This finding highlights the potential of Fs-QCA to enhance our understanding of complex phenomena in academic research.
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Rafaela Alfalla-Luque, Darkys E. Luján García and Juan A. Marin-Garcia
The link between supply chain agility (SCA) and performance has been tested in previous research with different samples and results. The present paper quantitatively analyses and…
Abstract
Purpose
The link between supply chain agility (SCA) and performance has been tested in previous research with different samples and results. The present paper quantitatively analyses and summarises the impact of SCA on performance found in previous empirical papers and determines the influence of several identified moderators.
Design/methodology/approach
Using a meta-analysis approach based on a systematic literature review, a total of 63 empirical papers comprising a sample of 14,469 firms were meta-analysed to consider substantive (type of performance and SCA operationalisation) and extrinsic (economic region and industry) moderators.
Findings
Results confirm a significantly large, positive correlation between SCA and performance. None of the analysed moderators has enabled the identification of any significant differences between the SCA and performance correlations by subgroup. However, high heterogeneity in total variance, both in the full sample and the subgroups by moderator, demands further rigorously reported empirical research on this topic with clearly conceptualised variables and frameworks and the use of validated scales.
Research limitations/implications
Several research gaps and best practice recommendations have been indicated to improve future empirical research on this topic.
Practical implications
Practitioners in different economic regions and industries will find consistent evidence of improvements in performance through SCA.
Originality/value
No meta-analysis has been found in previous research to estimate the value of the correlation between SCA and performance and the influence of moderating variables.
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Ali Sevilmiş, Mehmet Doğan, Pablo Gálvez-Ruiz and Jerónimo García-Fernández
The user experience during the use of activities and services is a fundamental aspect for sports managers and can provide a competitive advantage. The purpose of this study was to…
Abstract
Purpose
The user experience during the use of activities and services is a fundamental aspect for sports managers and can provide a competitive advantage. The purpose of this study was to identify the dimensions of experiential quality and the relationship of this construct with customer trust and customer satisfaction in achieving behavioral intention.
Design/methodology/approach
Using a convenience sampling technique, a total of 322 gym users in Turkey participated. A two-step approach was used to test both the model and the research hypotheses [confirmatory factor analysis (CFA) and structural equation modeling (SEM)].
Findings
The interaction quality, physical environmental quality, outcome quality and enjoyment quality were positively related to experiential quality. Similarly, the experimental quality was positively related to customer satisfaction and customer trust. Finally, customer satisfaction was related to behavioral intentions.
Originality/value
This study provides empirical evidence about the importance of experiential quality to gain a competitive advantage in the context of fitness centers.
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Pablo Gálvez-Ruiz, Ferran Calabuig, Moisés Grimaldi-Puyana, María Huertas González-Serrano and Jerónimo García-Fernández
The purpose of this paper is to analyse the influence of perceived quality and customer engagement on perceived value and satisfaction in a model to evaluate loyalty in users of…
Abstract
Purpose
The purpose of this paper is to analyse the influence of perceived quality and customer engagement on perceived value and satisfaction in a model to evaluate loyalty in users of fitness centres.
Design/methodology/approach
Through an online questionnaire, the study uses a large sample of 6,584 users from 44 low-cost fitness centres from different cities in Spain. After validating the measurement model, the hypotheses were tested through structural equation (SEM) modelling technique, noting the existence of significant relationships.
Findings
The results showed that two dimensions of perceived quality have a positive influence on perceived value (employees) and satisfaction (facilities). However, the enthused participation dimension of customer engagement also indicated an important impact on perceived value and satisfaction, thus confirming the influence of this dimension in the context of sports services for users' loyalty.
Originality/value
With a large sample, the importance of this study lies in the use of strategies to achieve a greater influence on perceived value and satisfaction, with the aim of increasing customer loyalty in fitness centres. This is why, in addition to the service quality, the influence of the customer engagement dimensions is included, which have not been previously analysed in this emerging business model.
Propósito
El propósito de este trabajo es analizar la influencia de la calidad percibida y el compromiso del cliente sobre el valor percibido y la satisfacción en un modelo para evaluar la lealtad en usuarios de centros de fitness.
Diseño/metodología/enfoque
A través de un cuestionario online, el estudio utiliza una muestra amplia de 6.584 usuarios de 44 centros de fitness low-cost de diferentes ciudades de España. Tras validar el modelo de medida, las hipótesis fueron contrastadas utilizando análisis de ecuaciones estructurales, observándose la existencia de relaciones significativas.
Hallazgos
Los resultados mostraron que dos dimensiones de la calidad percibida tienen una influencia positiva en el valor percibido (empleados) y la satisfacción (instalaciones). Sin embargo, la dimensión de participación entusiasta del compromiso del cliente también indicó un impacto importante en el valor percibido y la satisfacción, lo que confirma la influencia de esta dimensión en el contexto de los servicios deportivos para la fidelización de los usuarios.
Originalidad/valor
Con una extensa muestra, la importancia de este estudio radica en el uso de estrategias para lograr una mayor influencia en el valor percibido y la satisfacción, con el objetivo de fidelizar a los clientes de los centros de fitness. Por eso, además de la calidad del servicio, se incluye la influencia de las dimensiones del compromiso con el cliente, que no han sido analizadas previamente en este modelo de negocio emergente.
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David C. Hay, Michael Kend, Laura Sierra-García and Nava Subramaniam
This paper aims to assess the cumulative evidence on the determinants of sustainability assurance (SA) reports and the choice of assurance provider quality. It addresses the…
Abstract
Purpose
This paper aims to assess the cumulative evidence on the determinants of sustainability assurance (SA) reports and the choice of assurance provider quality. It addresses the contradictory and inconsistent findings of past studies conducted over the past two decades.
Design/methodology/approach
The authors undertake a meta-regression analysis that enables systematic, comparative assessment of the variables associated with the choice of SA and the type of assurance provider. The authors undertake a chronological analysis with the aim of identifying systematic differences in the empirical evidence across distinct time periods.
Findings
The results indicate that there is very little evidence to support many of the expected associations between commonly studied predictor variables (namely, measures based on agency and corporate governance conceptions) and the choice of SA and the assurance provider type. As a result, research on this topic does not make as effective a contribution as might be expected. There is, however, a time period difference. The authors find results from studies using company data prior to 2010 are significantly different from those using post-2010 data. The results indicate the decision to publish SA to be significantly associated with companies in the oil industry and utilities, and larger organisations where agency costs tend to be higher. Obtaining assurance from a higher-quality provider is found to be associated with companies in environmentally sensitive industries and in stakeholder-oriented countries.
Practical implications
The study shows that as yet there is not sufficient evidence to support expected results. Users of the research should be aware of this, and researchers should know that more work is needed. The authors suggest researchers take greater care in the choice and comparability of variable measurement and expand the conceptual base when selecting predictor variables.
Social implications
Companies need to be more transparent and accountable to critical stakeholders such as report users and regulators, and the latter should be more aware that the organisational practice of SA and choice of service provider have changed over time and are increasingly open to agency and other cultural biases.
Originality/value
To the best of the authors’ knowledge, this is the first study to apply meta-regression techniques for understanding the body of literature on SA and provider choice.
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Juan A. Marin-Garcia, Jose A.D. Machuca and Rafaela Alfalla-Luque
To determine how to best deploy the Triple-A supply chain (SC) capabilities (AAA-agility, adaptability and alignment) to improve competitive advantage (CA) by identifying the…
Abstract
Purpose
To determine how to best deploy the Triple-A supply chain (SC) capabilities (AAA-agility, adaptability and alignment) to improve competitive advantage (CA) by identifying the Triple-A SC model with the highest CA predictive capability.
Design/methodology/approach
Assessment of in-sample and out-of-sample predictive capacity of Triple-A-CA models (considering AAA as individual constructs) to find which has the highest CA predictive capacity. BIC, BIC-Akaike weights and PLSpredict are used in a multi-country, multi-informant, multi-sector 304 plant sample.
Findings
Greater direct relationship model (DRM) in-sample and out-of-sample CA predictive capacity suggests DRM's greater likelihood of achieving a higher CA predictive capacity than mediated relationship model (MRM). So, DRM can be considered a benchmark for research/practice and the Triple-A SC capabilities as independent levers of performance/CA.
Research limitations/implications
DRM emerges as a reference for analysing how to trigger the three Triple-A SC levers for better performance/CA predictive capacity. Therefore, MRM proposals should be compared to DRM to determine whether their performance is significantly better considering the study's aim.
Practical implications
Results with our sample justify how managers can suitably deploy the Triple-A SC capabilities to improve CA by implementing AAA as independent levers. Single capability deployment does not require levels to be reached in others.
Originality/value
First research considering Triple-A SC capability deployment to better improve performance/CA focusing on model's predictive capability (essential for decision-making), further highlighting the lack of theory and contrasted models for Lee's Triple-A framework.
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Rosa Isusi-Fagoaga, Adela García-Aracil and Isidora Navarro-Milla
This paper analyses teachers' perceptions of how teaching-learning approaches affect the development of higher education (HE) graduates' learning outcomes based on competencies…
Abstract
Purpose
This paper analyses teachers' perceptions of how teaching-learning approaches affect the development of higher education (HE) graduates' learning outcomes based on competencies development. The authors focus the analysis on Belarus, a post-Soviet country which transitioned from a centrally planned to a market economy and needs reforms to the HE sector there. In particular, Belarus requires HE graduates equipped with competencies that match the needs of a market economy.
Design/methodology/approach
The authors use Fostering Competencies Development in Belarusian Higher Education (FOSTERC) data to study how teachers contribute to the development of HE graduates' competencies, employing factor analysis to categorize 24 competencies and group the graduates into two groups: entrepreneurial or transversal. The authors also consider variables such as teachers' educational background and experience, predominant teaching field of study and university location – using regional dummies.
Findings
The results point to a lack of attention to entrepreneurial and transversal competencies and suggest a disconnect between HE and society needs in Belarus.
Originality/value
Although Belarus has introduced some changes to the HE system following the adoption of the Bologna process, Belarus, especially Belarus' national HE system are still influenced by the country's Soviet past, where universities prepare the students for participation on one job and one career, instead of offering more attractive and constructive curricula that would allow future graduates to operate in a changing world.
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Diego Andrés Correa-Mejía, Jaime Andrés Correa-García and María Antonia García-Benau
This study aims to analyse the consistency between what companies say (talk) and what they do (walk) regarding the application of double materiality in their sustainability…
Abstract
Purpose
This study aims to analyse the consistency between what companies say (talk) and what they do (walk) regarding the application of double materiality in their sustainability reports.
Design/methodology/approach
Sustainability reports of 76 European companies that reported the application of double materiality and are listed in the Dow Jones Sustainability Index were studied through content analysis.
Findings
In total, 67% of the companies studied claim to apply double materiality but do not comply with the guidelines in this respect proposed by the European Financial Reporting Advisory Group. Therefore, these companies should be considered label adopters.
Practical implications
This study presents evidence of the existence of label adopters when double materiality is adopted at an early stage, meaning that regulators should seek to control compliance with the minimum requirements established for double materiality. This finding also has implications for assurers, who should consider the degree of real compliance with double materiality requirements when expressing their opinion.
Social implications
The existence of label adopters in the application of double materiality endangers the sustainable development pursued through agreements such as the Green Deal and through the Sustainable Finance policy proposed in Europe.
Originality/value
This work contributes to the emerging literature on double materiality. Unlike previous works, empirical evidence is provided on the changes that companies present in their material issues with the application of double materiality. Moreover, it confirms the existence of label adopters in the application of double materiality.
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Constantin Bratianu, Alexeis Garcia-Perez, Francesca Dal Mas and Denise Bedford
Chengyun Liu, Kun Su and Miaomiao Zhang
This study aims to examine whether and how gender diversity on corporate boards is associated with voluntary nonfinancial disclosures, particularly water disclosures.
Abstract
Purpose
This study aims to examine whether and how gender diversity on corporate boards is associated with voluntary nonfinancial disclosures, particularly water disclosures.
Design/methodology/approach
This study uses corporate water information disclosure data from Chinese listed firms between 2010 and 2018 to conduct regression analyses to examine the association between female directors and water information disclosure.
Findings
Empirical results show that female directors have a significantly positive association with corporate water information disclosure. Additionally, internal industry water sensitivity of firms moderates this significant relationship.
Originality/value
This study determined that female directors can promote not only water disclosure but also positive corporate water performance, reflecting the consistency of words and deeds of female directors in voluntary nonfinancial disclosures.
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