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Article
Publication date: 5 November 2024

Adam Arian, John Sands, Habib Ur Rahman and Ibrahim N. Khatatbeh

This study uses instrumental stakeholder theory to explore the relationship between corporate social performance (CSP) and financial performance in various market sectors. It aims…

Abstract

Purpose

This study uses instrumental stakeholder theory to explore the relationship between corporate social performance (CSP) and financial performance in various market sectors. It aims to show how CSP, driven by stakeholder demands in different markets, affects financial outcomes.

Design/methodology/approach

Using panel data analysis on data from 2007 to 2020, this research examines how stakeholder demand impacts a firm's ability to turn social performance into financial gains. The study ensures reliable results by addressing methodological and endogeneity issues related to CSP.

Findings

The results show that a firm's success in converting social performance into financial benefits depends on stakeholder demands in different markets. While better CSP generally leads to improved financial performance, the extent of this benefit varies based on stakeholder expectations. This highlights the importance of managers strategically addressing stakeholder demands to maximize financial returns from social initiatives.

Originality/value

By examining the CSP–financial performance link through the lens of market and stakeholder demands, this research provides new insights into how firms can strategically gain stakeholder support for financial benefits. It shows the long-term value of CSP as an investment that gains stakeholder support over time. This approach broadens the understanding of CSP by considering diverse stakeholder influences across industries, filling a gap in long-term CSP research.

Details

Management Decision, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0025-1747

Keywords

Article
Publication date: 15 December 2023

Adam Arian and John Stephen Sands

This study aims to evaluate the adequacy of climate risk disclosure by providing empirical evidence on whether corporate disclosure meets rising stakeholders’ demand for risk…

1211

Abstract

Purpose

This study aims to evaluate the adequacy of climate risk disclosure by providing empirical evidence on whether corporate disclosure meets rising stakeholders’ demand for risk disclosure concerning climate change.

Design/methodology/approach

Drawing on a triangulated approach for collecting data from multiple sources in a longitudinal study, we perform a panel regression analysis on a sample of multinational firms between 2007 and 2021. Inspired by the Global Reporting Initiative (GRI) principles, our innovative and inclusive model of measuring firm-level climate risks underscores the urgent need to redefine materiality from a broader value creation (rather than only financial) perspective, including the impact on sustainable development.

Findings

The findings of this study provide evidence of limited corporate climate risk disclosure, indicating that organisations have yet to accept the reality of climate-related risks. An additional finding supports the existence of a nexus between higher corporate environmental disclosure and higher corporate resilience to material financial and environmental risks, rather than pervasive sustainability risk disclosure.

Practical implications

We argue that a mechanical process for climate-related risk disclosure can limit related disclosure variability, risk reporting priority selection, thereby broadening the short-term perspective on financial materiality assessment for disclosure.

Social implications

This study extends recent literature on the adequacy of corporate risk disclosure, highlighting the importance of disclosing material sustainability risks from the perspectives of different stakeholder groups for long-term success. Corporate management should place climate-related risks at the centre of their disclosure strategies. We argue that reducing the systematic underestimation of climate-related risks and variations in their disclosure practices may require regulations that enhance corporate perceptions and responses to these risks.

Originality/value

This study emphasises the importance of reconceptualising materiality from a multidimensional value creation standpoint, encapsulating financial and sustainable development considerations. This novel model of assessing firm-level climate risk, based on the GRI principles, underscores the necessity of developing a more comprehensive approach to evaluating materiality.

Details

Sustainability Accounting, Management and Policy Journal, vol. 15 no. 2
Type: Research Article
ISSN: 2040-8021

Keywords

Article
Publication date: 16 March 2012

Bijan Bidabad

Governing principles of the world countries' current foreign policies are based on nationalism and in the realization of this aspiration, human rights in other countries are less…

Abstract

Purpose

Governing principles of the world countries' current foreign policies are based on nationalism and in the realization of this aspiration, human rights in other countries are less considered and demands of national interests on other issues are surpassed. Islam, in principle, is opposite to this approach. However, national interests are important in Islam, but Islam does not try to achieve this target by destruction of other countries and rights violations of their peoples. Interests of Islam's government are based on expediency of humankind as a whole and its foreign policy should be arranged in a way to fulfill this target. In this regard, the purpose of this paper is to introduce the basic principles of foreign policy in Islam based on the Sufi standpoint.

Design/methodology/approach

Islam aims to improve humanities based on moralities and spiritualities. Some principles for reaching this goal based on Islamic Sufism standpoints are provided.

Findings

In total, 32 principles are introduced.

Research limitations/implications

Comparative researches in other religions' Gnosticism will be helpful.

Practical implications

These principles can be used for applied debates in the field and be ended to new international regulations.

Social implications

Delicateness, truthfulness, and righteousness of Islamic Sufism, may turn the attentions of scholars and researchers to this viewpoint, and enable a new set of regulations to be codified.

Originality/value

Political scientists have not touched the topic from a Sufi point of view. This paper brings this approach to a new challenging arena.

Details

International Journal of Law and Management, vol. 54 no. 2
Type: Research Article
ISSN: 1754-243X

Keywords

Article
Publication date: 1 December 1970

Function libraries, and indeed the majority of organisations, especially those operating on a commercial basis or utilising public funds, consist of material and human structures…

Abstract

Function libraries, and indeed the majority of organisations, especially those operating on a commercial basis or utilising public funds, consist of material and human structures. The leaders of the human structure utilise personnel and materials in the pursuit of certain goals. Brech itemises four main elements in this process of planning and regulating enterprise activities. They comprise:

Details

New Library World, vol. 72 no. 6
Type: Research Article
ISSN: 0307-4803

Content available
Book part
Publication date: 8 January 2021

Abstract

Details

Generation Impact
Type: Book
ISBN: 978-1-78973-929-9

Article
Publication date: 1 May 1970

THE process of setting up the new Polytechnics initiated by the White Paper of May, 1966 entitled “A Plan for Polytechnics and other Colleges” is now approaching completion. Of…

Abstract

THE process of setting up the new Polytechnics initiated by the White Paper of May, 1966 entitled “A Plan for Polytechnics and other Colleges” is now approaching completion. Of the 30 Polytechnics proposed 14 have now been established and practically all the others should be in operation by next September. All of them embrace one or more Colleges of Technology. Colleges of Art, Building and Commerce are also involved and, in two cases, Colleges of Education.

Details

New Library World, vol. 71 no. 11
Type: Research Article
ISSN: 0307-4803

Abstract

Details

Financial Derivatives: A Blessing or a Curse?
Type: Book
ISBN: 978-1-78973-245-0

Article
Publication date: 1 June 1900

The result of our enquiries (see April issue Library World) as to the present storage of local documents in Public Libraries or Museums, and the existing arrangements therein for…

Abstract

The result of our enquiries (see April issue Library World) as to the present storage of local documents in Public Libraries or Museums, and the existing arrangements therein for their preservation is somewhat disappointing. Some librarians have not replied, and some give scanty information.

Details

New Library World, vol. 2 no. 12
Type: Research Article
ISSN: 0307-4803

Article
Publication date: 1 September 1998

Glyn Davies and Roy Davies

This is the second part of a detailed annotated chronology of significant events in the history of money in the context of social, economic, political and technological…

1687

Abstract

This is the second part of a detailed annotated chronology of significant events in the history of money in the context of social, economic, political and technological developments from the dawn of civilization until the closing years of the twentieth century. Part 2 covers events from the start of the industrial revolution onwards. This period saw major changes in the relative importance of coinage, paper money and bank money, as well as the beginnings of electronic money. These changes, and the financial effects of the Napoleonic and World Wars, the rise and decline of the British Empire, the emergence of the United States and Japan, decolonisation and Third World debt, and moves towards a single currency in Europe, are all covered.

Details

Journal of Management History, vol. 4 no. 3
Type: Research Article
ISSN: 1355-252X

Keywords

Article
Publication date: 2 October 2019

Cherise M. Burton, Chrissa Mayhall, Jennifer Cross and Patrick Patterson

Therefore, the purpose of this paper is to review the existing literature on multigenerational teams, to evaluate the maturity of the research area, identify key themes, and…

4933

Abstract

Purpose

Therefore, the purpose of this paper is to review the existing literature on multigenerational teams, to evaluate the maturity of the research area, identify key themes, and highlight areas for future research. Generational differences in the workforce are becoming a critical factor, as four generations (Veterans/Traditionalists, Baby Boomers, Generation X and Generation Y/Millennials) currently co-exist, and a fifth generation (Generation Z) stands poised to enter the workforce. To manage these differences effectively, organizations must first understand the various generations and, ultimately, their interaction and engagement with each other. Whereas some literature on the differences between the generations and how they pertain to the organizational work environment exists, currently, it is unclear what is known about how these differences impact the performance of multigenerational teams.

Design/methodology/approach

This paper presents a systematic literature review on teams and generational differences. A total of 7 platforms were included, resulting in 121 articles in the final paper set.

Findings

The review confirmed a low presence of literature related to generational differences and teams, implying the knowledge area is currently immature; however, despite this, there is an upward trajectory in publications and citations over the past few years, and existing publications and citations span a number of countries, suggesting a likelihood of significant growth in the research area in the near future. Further, key themes were identified in the current literature relating to commitment, leadership, team dynamics, conflict and wages and work environment.

Research limitations/implications

Only seven platforms were included in this review, although the seven platforms chosen are believed to provide comprehensive coverage of the field. The search strings used were “generation” and “team,” which was the word combination found to produce the largest number of results in preliminary trials; however, it is possible that using additional word combinations might have yielded some additional papers. Finally, the review was limited to English-language articles (or their translations); although, ultimately, only two articles were eliminated because of lack of an English language version.

Practical implications

The findings can be used by organizations to identify factors of interest in managing multigenerational teams, as well as what is currently known about influencing those factors to achieve more positive team outcomes.

Originality/value

To the best of the authors’ knowledge, this appears to be the first systematic literature review on generational differences in teams. Given the importance of this topic, this review is critical to provide a baseline on what is currently known in the field and existing research and practice gaps.

Details

Team Performance Management: An International Journal, vol. 25 no. 7/8
Type: Research Article
ISSN: 1352-7592

Keywords

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