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Article
Publication date: 5 March 2020

Amanpreet Kaur Sidhu, Harwinder Singh, Sandeep Singh Virdi and Raman Kumar

The purpose of this research paper is to identify the sources of job stress and their impact on health of employees.

Abstract

Purpose

The purpose of this research paper is to identify the sources of job stress and their impact on health of employees.

Design/methodology/approach

A total of 650 employees of power sector in Punjab (India) responded to the survey. Exploratory factor analysis and ANOVA were performed. Further, post hoc was conducted to find out which variable differs significantly.

Findings

The findings indicates that five parameters, namely workload, working environment, concentration, positivity and future perspective are the factors that are responsible to create stress in employees. There is great impact on health as “frequency of visit to a doctor” and “numbers of diseases” they have are high and “employee's time spared for exercise” is less.

Research limitations/implications

Since the survey was conducted only in power sector, it is difficult to generalize the results. However, the findings from this study will provide the factors that cause job stress and how they impact on health of employees.

Practical implications

The result indicates the impact of job stress on health of employees in power sector. Current research suggests that job stressors should be treated timely to minimize the impact of job stress.

Originality/value

While previous research has focused on the effect of stress on health, the present study provides evidence of the relationship between the sources of job stress and health, particularly in power sector in Punjab. This study would be contributing to the existing literature in Indian context.

Details

Journal of Management Development, vol. 39 no. 2
Type: Research Article
ISSN: 0262-1711

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Article
Publication date: 31 January 2020

Vikas Kumar, Amanjot Singh Syan, Amanpreet Kaur and Bikramjit Singh Hundal

This study aims to examine the farmers’ awareness level and explores the factors, which may influence their adoption intention regarding solar powered pumps.

Abstract

Purpose

This study aims to examine the farmers’ awareness level and explores the factors, which may influence their adoption intention regarding solar powered pumps.

Design/methodology/approach

The study consist of a sample of 510 respondents selected from the rural region of Punjab (India) by using convenience sampling. Descriptive analysis, exploratory factor analysis, confirmatory factor analysis and multiple regression analysis techniques have been used for the analytical purpose.

Findings

The study reveals that dimensions such as perceived benefit, perceived compatibility and government incentives have a significant impact on intention to use solar powered pumps, whereas high investment cost and lack of awareness regarding government subsidies are the main reason for non-adoption of the same.

Research limitations/implications

The sample size has been selected on the basis of convenience sampling and has been taken from the rural area, which may affect its generalizability.

Practical implications

The present research is expected to be useful for the manufacturers, regulators, customers, commercial banks, product and service providers, and other environmental institutions.

Originality/value

The study has acknowledged various intentional factors, which influence the adoption decision of solar powered pumps. Therefore, the present study will be useful to formulate action plans to improve the environmental quality.

Details

International Journal of Energy Sector Management, vol. 14 no. 4
Type: Research Article
ISSN: 1750-6220

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Article
Publication date: 15 January 2018

Amanpreet Kaur and Sumit Lodhia

The purpose of this paper is to examine how stakeholders are engaged in the sustainability accounting and reporting processes of Australian local councils.

Abstract

Purpose

The purpose of this paper is to examine how stakeholders are engaged in the sustainability accounting and reporting processes of Australian local councils.

Design/methodology/approach

Managerial stakeholder theory through the use of the notion of stakeholder salience provides a theoretical basis for exploring stakeholder engagement in the sustainability accounting and reporting process. Case study research was used to explore the stakeholder engagement practices of three Australian local councils. Data collection methods included interviews and document analysis.

Findings

The findings of this research identified the importance of stakeholder engagement in the entire sustainability accounting and reporting process, the development of strategic plans and sustainability indicators, the measurement of sustainability performance and the preparation of sustainability reports.

Research limitations/implications

This study, by integrating the sustainability accounting and reporting literature with the stakeholder salience concepts of power, legitimacy, urgency and proximity, illustrates the critical role of stakeholder engagement in the sustainability accounting and reporting process of three local councils.

Practical implications

This study has implications for public sector organisations (PSOs) and their stakeholders in relation to stakeholder engagement in sustainability accounting and reporting. The findings of this study will also be useful to corporations in understanding the importance of stakeholder engagement in sustainability accounting and reporting.

Social implications

The public sector is expected to be a leader in sustainability and this paper provides evidence of three councils who through their stakeholder engagement provide exemplars of useful practices that could be adopted by other entities.

Originality/value

Prior research in PSOs has primarily focused on the sustainability accounting and reporting process but has given limited consideration to the involvement of stakeholders. The focus on stakeholder engagement through the use of managerial stakeholder theory extends the role of stakeholders from merely being an audience for sustainability reports to an influential contributor in the sustainability accounting and reporting process.

Details

Accounting, Auditing & Accountability Journal, vol. 31 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

Abstract

Details

Meditari Accountancy Research, vol. 27 no. 4
Type: Research Article
ISSN: 2049-372X

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Article
Publication date: 10 April 2020

Sumit Lodhia, Amanpreet Kaur and Gerard Stone

This paper aims to examine the use of social media for sustainability reporting by the largest Australia companies as a means of seeking legitimacy from stakeholders.

Abstract

Purpose

This paper aims to examine the use of social media for sustainability reporting by the largest Australia companies as a means of seeking legitimacy from stakeholders.

Design/methodology/approach

Qualitative content analysis was applied to examine social and environmental disclosures posted by Australian companies on three social media platforms – Facebook, Twitter and LinkedIn, and to observe stakeholder interaction in relation to the social and environmental postings.

Findings

The findings of this study indicate a limited use of social media by the top 50 Australian Stock Exchange (ASX) listed companies for sustainability reporting as only 46 per cent of the companies used Facebook, Twitter and/or LinkedIn. Nevertheless, those companies which actively used social media were able to seek legitimacy through information disclosure and dialogue with stakeholders. Social issues such as community support, employees, gender equality and diversity dominated the three social media platforms when compared to environmental issues and all disclosures had a positive tone. These disclosures in turn framed the dialogue with stakeholders, leading to use of social media platforms that companies preferred and enabling a close control over online discussions.

Research limitations/implications

This study highlights that social media sustainability communication focuses on symbolic legitimacy strategies, leading to companies managing the impressions of their stakeholders and controlling the dialogue with them.

Practical implications

This study provides an understanding of the actual practice of social media sustainability communication and has implications for both organisations and their stakeholders.

Originality/value

This study provides in-depth insights into the use of social media to transform sustainability reporting, an issue that has limited coverage in prior literature and extends the application of legitimacy theory to social media communication.

Details

Meditari Accountancy Research, vol. 28 no. 4
Type: Research Article
ISSN: 2049-372X

Keywords

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Article
Publication date: 18 March 2019

Amanpreet Kaur and Sumit K. Lodhia

This paper aims to explore the key issues and challenges that can affect the quality of stakeholder engagement processes and outcomes in relation to sustainability reporting.

Abstract

Purpose

This paper aims to explore the key issues and challenges that can affect the quality of stakeholder engagement processes and outcomes in relation to sustainability reporting.

Design/methodology/approach

Case study research was used to gain in-depth insights into the stakeholder engagement practices of three Australian local councils.

Findings

The findings of this study suggest that the effectiveness of stakeholder engagement can be undermined by certain difficulties and challenges faced by an organisation. These include limited resources, lack of commitment from internal stakeholders, political factors, heterogeneous concerns, inadequate representation and an unwillingness to engage.

Research limitations/implications

The study adds to the limited literature on stakeholder engagement in sustainability reporting specifically and on sustainability accounting and reporting in public sector organisations (PSOs) more generally.

Practical implications

This research provides practical guidance to government authorities on the challenges that need to be addressed to enable an effective stakeholder engagement process for sustainability reporting.

Social implications

Stakeholders have a critical role in holding organisations accountable and research into their engagement with these organisations has societal benefits.

Originality/value

This research while focused on the Australian context has international relevance as it provides unique insights into the stakeholder engagement process. The implications of this research apply to not just PSOs but also corporations that are grappling with the (difficult) process of effective engagement with stakeholders.

Details

Pacific Accounting Review, vol. 31 no. 1
Type: Research Article
ISSN: 0114-0582

Keywords

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Article
Publication date: 5 October 2020

Amanpreet Kaur and Wei Qian

This paper aims to examine the nature and level of disclosures on engagement with Aboriginal communities by Australian mining companies.

Abstract

Purpose

This paper aims to examine the nature and level of disclosures on engagement with Aboriginal communities by Australian mining companies.

Design/methodology/approach

Content analysis of annual and sustainability reports of Australian Stock Exchange listed companies was undertaken to address the central research aim of this paper. An Aboriginal engagement framework was developed based on the five dimensions suggested by Reconciliation Australia.

Findings

The findings of the study report an overall low level of disclosures on Aboriginal engagement by mining companies and reveal that corporate disclosures largely focus on Land and Native title agreements, Aboriginal employment and corporate investment in Aboriginal socio-economic development. The least reported issues include Aboriginal immersion experience, Aboriginal inclusion in leadership roles and commitment to the reconciliation process. The findings of the study suggest that although corporate engagement practices have started to recognise and incorporate marginalised stakeholder rights and issues, only a few companies have created necessary avenues to empower Aboriginal communities. Regarding the reconciliation process, the findings reveal that the companies are mostly reporting on only three out of the five dimensions of the framework.

Practical implications

This study provides a better understanding of the current state of Aboriginal engagement practices in the mining sector, in particular the issues and gaps in reporting Aboriginal engagement to align it with the national reconciliation process, which will be useful for policymakers and, possibly, standard setters to develop future Aboriginal engagement and disclosure policies.

Originality/value

In spite of the rapid development of corporate social responsibility (CSR) disclosure, disclosure of corporate impacts on Aboriginal people and reconciliation with Aboriginal communities has been given little attention in business CSR practice and previous CSR disclosure literature. This research fills this gap and investigates the increasing uptake of Aboriginal engagement disclosures by business corporations.

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Article
Publication date: 13 June 2020

Vanita Tripathi and Amanpreet Kaur

The study aims to contribute towards the sustainable development of financial systems, by testing the performance of socially responsible investing alternatives in…

Abstract

Purpose

The study aims to contribute towards the sustainable development of financial systems, by testing the performance of socially responsible investing alternatives in emerging BRICS countries. The study outcomes give us an insight into viability of responsible financial decisions in contrast with the conventional style of investing.

Design/methodology/approach

The authors examine the performance of socially responsible indices of BRICS nations vis-à-vis respective conventional market indices using various risk-adjusted measures and conditional volatility measures. We further segregate the 12-year study period to crisis and non-crisis period particular to the respective country, as well as a common global financial crisis period to analyze the impact of market conditions in BRICS nations and observe the performance using dummy regression analysis. Conditional volatility of the stochastic index series is measured using ARCH-GARCH analysis. Fama Decomposition Model helps rank the index performance through the sub-periods.

Findings

Fama Decomposition Model helps us observe that while Brazil secures a position in top rankers consistently, it is India that ranks top during crisis period. With evidence of outperformance in terms of risk-return by SRI indices of BRICS countries through the overall period as well as through different market conditions, our study contributes to the positive literature on socially responsible investing.

Research limitations/implications

The study explores performance of SRI in BRICS and finds evidence of the sustainable investment to be non-penalizing to the investor, even as the performance trend remain distinct in the countries with same level of development. It has implications for the investors and asset managers to include responsible stocks, while for the companies and regulatory bodies to unite for better reporting and disclosures. Given the broad implications, future research is required to link the impact of various cultural, legislative and demographic factors on the level and performance of the socially responsible investment in BRICS nations.

Practical implications

The current study evaluating and comparing performances of the socially responsible investments in BRICS nations puts forth following implications for the different sectors of the society, especially in emerging countries: (1) BRICS organization – The association of five economic giants, having significant influence over global as well as regional affairs, can aim to orient the countries' efforts towards collective sustainable development by designing uniform SRI framework. (2) Investors – In the globalization era, the investor can gain from ethical cross border investments to diversification and country benefits. (3) Companies and regulatory bodies – Only voluntary or mandatory unified efforts, to provide accurate and consistent disclosures, can upscale the mediocre growth trends of sustainable investing in emerging economies. (4) Asset Managers – Call of greater role in educating, warding off inhibitions related to RI.

Originality/value

This is to certify that the research paper submitted by us is an outcome of our independent and original work. We have duly acknowledged all the sources from which the ideas and extracts have been taken. The project is free from any plagiarism and has not been submitted elsewhere for publication.

Details

Journal of Advances in Management Research, vol. 17 no. 4
Type: Research Article
ISSN: 0972-7981

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Article
Publication date: 14 February 2020

Amanpreet Kaur and Balwinder Singh

The purpose of this study is to examine the existence of bi-directional relation between corporate reputation and financial performance in developing nation like India.

Abstract

Purpose

The purpose of this study is to examine the existence of bi-directional relation between corporate reputation and financial performance in developing nation like India.

Design/methodology/approach

The study conducts panel regression analysis on data collected from annual reports of Indian companies constituting BSE 500 index over a period of 10 years (1 April, 2002 to 31 March, 2012).

Findings

The results of the study point towards the existence of strong positive bi-directional liaison between reputation and performance in India, thereby confirming the presence of “vicious circle” in context of emerging economy like India. The results are in line with the findings of Roberts and Dowling (2002) and Eberl and Schwaiger (2005), who asserted existence of reputational “vicious circle” in developed nations.

Research limitations/implications

The current study measures the performance of companies through accounting-based measures only. However, incorporating market-based measures could have provided better insights into the relationship between corporate reputation and financial performance. The period of study pertains to the pre-mandatory regime, wherein changes brought about by the enactment of companies act, 2013 is out of the scope of the present research.

Practical implications

It is argued that in actual practice managers should realise the ingenuity of intangible resources and incorporate them into their strategical plans. It is high time that corporate managers of developing nations give impetus to reputation building activities and uphold a good reputation to improve their financial outcomes. Thus, where good financial performance seems indispensable to build a good reputation, at the same time having the resource (good reputation) is not sufficient, its nurturing, management and effective use is all the more crucial if it is to improve financial performance.

Originality/value

There exists hardly any study comprehensively examining the relationship between corporate reputation and financial performance in the Indian context. This is the first known study to empirically test the lag relation between corporate reputation and financial performance in the Indian market. The study is unique as it follows a different approach in measuring corporate reputation. It is the first longitudinal study to analyse the bi-directional reputation-performance liaison in an emerging economy like India.

Details

Journal of Indian Business Research, vol. 12 no. 2
Type: Research Article
ISSN: 1755-4195

Keywords

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Article
Publication date: 10 June 2019

Amanpreet Kaur and Balwinder Singh

The purpose of this paper is to examine the relationship between corporate reputation and initial public offering (IPO) underpricing for a sample of 269 IPOs hitting the…

Abstract

Purpose

The purpose of this paper is to examine the relationship between corporate reputation and initial public offering (IPO) underpricing for a sample of 269 IPOs hitting the Indian capital market for the first time during the period ranging from April 1, 2007 to November 8, 2016.

Design/methodology/approach

The study is based on secondary data (of 269 Indian companies going public) obtained from websites of capital market, Chittorgarh and Securities and Exchange Board of India (from where prospectus of each company was downloaded individually to extract data on financial variables). The study devises the technique of multivariate regression analysis to arrive at the results.

Findings

The results of the study reveal that corporate reputation serves as a signal to naive investors that assures them of issuer company’s credibility, resulting in lower underpricing. In addition to it, the study also observes the level of gender diversity on Indian boards. It is disappointing to notice low level of female representation on Indian boards and the improvement if any made in the number of female directors on Indian boards is due to provisions of new companies’ act, 2013 that mandates at least one women director on the board of every listed company. Thus, females do not constitute a critical mass on Indian boards.

Research limitations/implications

The current study scrutinizes the impact of corporate reputation on IPO underpricing only. Furthermore, the study analyzes the underpricing of only book built IPOs. Incorporating both book built and fixed price IPOs could have provided better insights into the issue.

Practical implications

The study outlines significant implications for managers of issuer company to portray company’s own reputation as a signal instead of showcasing borrowed reputation of external agents at the crucial juncture of going public.

Originality/value

Many signals portraying quality of the offering are sent by issuer company in public arena to make IPO launch a successful event. Among many such signals like underwriting reputation, auditor reputation, director’s and CEO’s reputation, the corporate audience has started giving more impetus to issuer company’s own reputation. Thus, financial academia witnessed a paradigm shift from external agents reputation to internal agent’s reputation and now the loci of interest has shifted to company’s own reputation. Giving emphasis to corporate reputation seems more relevant in emerging economies like India where naive investors rely on their own judgments while making investment decision who take clue from various signals to infer quality of the offer. It is momentous to observe whether reputation of the company acts as a conspicuous signal to decipher IPO quality. Furthermore, there hardly exists any empirical research directly examining the impact of corporate reputation on IPO underpricing in the Indian context. Hence, the present study is a modest attempt to fill this gap in literature.

Details

Asia-Pacific Journal of Business Administration, vol. 11 no. 2
Type: Research Article
ISSN: 1757-4323

Keywords

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