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1 – 3 of 3Salifu Yusif and Abdul Hafeez-Baig
This study aims to explore the strategies corporations use in engaging stakeholders to sustain healthy corporate partnerships and create value for the corporate entity and the…
Abstract
Purpose
This study aims to explore the strategies corporations use in engaging stakeholders to sustain healthy corporate partnerships and create value for the corporate entity and the society in which they operate and their influence on the corporate manager’s cognitive abilities and decision-making.
Design/methodology/approach
The authors used an interpretive research approach leveraging the strengths of qualitative method of content analysis and comparative and critical analyses to report the results. Interpretive methods incorporate social theories and standpoints that view reality as the social construction of understandable events in the context of organizational communication.
Findings
The findings of this study suggest that corporations are assumed to follow and execute the principles of engaging stakeholders to achieve corporate social responsibility (CSR) claiming to manage a sustainable and responsible business practices that recognize local cultures, human rights and protect the environment. However, little attention has been paid to the cognitive reasoning of the individuals responsible for CSR and corporate sustainability (CS) as opposed to the growing concerns about strategies corporations use in engaging stakeholders to sustain healthy corporate partnerships and create value – especially the processes that take place during engagement and decision-making including cognitive offloading.
Practical implications
Stakeholder engagement requires practical approaches that enable corporations and individuals charged with decision-making responsibilities to understand, respond and fulfill their CSRs. To achieve CSRs, corporations and managers responsible for relevant decision-making would need to involve stakeholders in social performance planning, as social reporting/auditing has long been advocating for preventing managerial biasness, groupthink and increased information dissemination via detailed reporting practices toward more collaborative stakeholder relationships. Thus, it is crucial for corporations to implement enhanced stakeholder and managerial decision-making strategies such as integrative approaches to achieve balance in the trio elements of sustainability as well as the growing use of paradox perspective to understand the nature of the tensions being sought to balance and, in the process, provide opportunity for a better evaluation of complex sustainability issues for innovative approach to resolving them. While cognitive decision-making is at play, in practice, managers tasked with making decisions must ensure the most effective stakeholder engagement strategies that are transparent and inclusive are used.
Originality/value
The main contribution of this study is its argument regarding the tools corporations use in engaging key stakeholders and the cognitive reasoning of the individuals responsible for CSR and CS. The study further contributes to interpreting the integrative approach to achieving balance in the trio elements of sustainability as well as the growing use of paradox perspective to understand the nature of the tensions being sought to balance and, in the process, provide an opportunity for a better evaluation of complex sustainability issues for an innovative approach to resolving them.
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Arshad Hasan, Naeem Sheikh and Muhammad Bilal Farooq
This study aims to examine why tax reforms fail and explores how tax collection can be improved within a developing country context.
Abstract
Purpose
This study aims to examine why tax reforms fail and explores how tax collection can be improved within a developing country context.
Design/methodology/approach
Data comprise 28 semi-structured interviews with taxpayers, tax experts and tax authority personnel based in Pakistan. The results are analysed using a combined lens of taxpayer trust and tax agencies’ capabilities.
Findings
Tax reforms failed to build taxpayers’ trust and tax agencies’ capabilities. Building trust is challenging and demands extensive ongoing engagement with taxpayers while yielding gradual permanent results. This requires enhancing confidence in government; educating taxpayers; removing complexities; introducing transparency and accountability in tax agencies’ operations and the tax system; promoting procedural and distributive justice; and reversing perceptions of corruption through reconciliation and stakeholder inclusivity. Developing tax agencies’ capabilities requires upgrading outdated technologies, systems and processes; implementing governance and organisational reforms; introducing an oversight board; and recruiting and training skilled professionals.
Practical implications
The findings can assist policymakers and tax collection authorities in understanding why tax reforms fail and identifying potential solutions.
Originality/value
This study contributes to the emerging literature by exploring tax administration failures in developing countries. It contributes to the literature by engaging stakeholders to understand why reforms fail and potential solutions to stimulate tax revenues.
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Wisudanto, Tika Widiastuti, Dien Mardhiyah, Imron Mawardi, Anidah Robani and Muhammad Ubaidillah Al Mustofa
The halal cosmetics industry continues to grow significantly. Furthermore, using halal cosmetics is a must for Muslims. This study aims to analyze the factors influencing the…
Abstract
Purpose
The halal cosmetics industry continues to grow significantly. Furthermore, using halal cosmetics is a must for Muslims. This study aims to analyze the factors influencing the switching intention to halal cosmetics in Indonesia.
Design/methodology/approach
This quantitative study uses a Partial Least Square-Structural Equation Modelling (PLS-SEM) on 214 respondents. The variables include halal certification, halal awareness, product image, perceived behavioral control, subjective norm, attitude, advertisement and switching intention.
Findings
The product image plays the most influential role in deriving the attitude toward switching intention to halal cosmetics, following perceived behavioral control, halal awareness and subjective norm, but not halal certification and advertisement. The result indicates that the image of halal cosmetics influences customers’ attitudes toward switching to using halal cosmetics. Indonesian customers know the obligation to use halal products because they are Muslim. However, the existence of halal certification does not derive the switching intention to halal cosmetics.
Research limitations/implications
This study conducts research only in Indonesia. As a recommendation, further studies might conduct a comparative test using multicultural respondents in several countries. Other studies also suggested examining factors of switching intention through different generational, especially in countries with high individualism traits.
Practical implications
This study will encourage the halal industry, especially the halal cosmetics industry, to pay more attention to the product image. Meanwhile, the government can provide incentives or rewards to promote industry participation in halal cosmetics. The findings provide a more detailed understanding of how product image can influence someone to switch to halal cosmetics.
Originality/value
Research on switching intention to halal cosmetics is still limited. This study uses halal variables, while previous studies only used religiosity. This study also introduced the product images motivating customers’ switching intention to use halal cosmetics.
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