Search results

1 – 10 of 26
To view the access options for this content please click here
Article
Publication date: 3 July 2017

Shengli Yu and Anna Lee Rowe

The purpose of this paper is to explore the motivations underpinning recent evolving corporate social and environmental reporting (CSER) among enterprises in China through…

Abstract

Purpose

The purpose of this paper is to explore the motivations underpinning recent evolving corporate social and environmental reporting (CSER) among enterprises in China through the lenses of senior managers.

Design/methodology/approach

Using the interpretive tenets of engagement research, semi-structured in-depth interviews were adopted to explore the perceptions of senior managers from 21 large companies in various industries. The aim is to make sense of the emerging CSER phenomenon occurring in the field through engagement, observation and penetrating interviews.

Findings

The findings identify the main enablers driving CSER in China as: regulations and government influence; management awareness; benefits to company image; peer pressure/reporting by peers and public pressure on controversial companies. Guided by a system-based theoretical framework in terms of motivations for CSER, this study offers insights into the effectiveness of using widely adopted Western-based theoretical approaches in a Chinese context where companies operate against a different socio-economic, political, regulatory and cultural backdrop.

Research limitations/implications

The deep-rooted face (Mianzi) culture has the potential to influence managers to portray a positive image about their companies and themselves.

Originality/value

This engagement-based study is one of the few initiatives exploring managerial perceptions of CSER in China that adds to the scant literature pertaining to rich “emic” data in accounting, encompassing cultural influence by applying systems-oriented theoretical framework. The stimulus for CSER identified are useful for regulators and organizations to better comprehend how to set effective policies that promote CSER and fit the distinctive institutional characteristics of China.

Details

Sustainability Accounting, Management and Policy Journal, vol. 8 no. 3
Type: Research Article
ISSN: 2040-8021

Keywords

To view the access options for this content please click here
Article
Publication date: 2 May 2017

Md Moazzem Hossain, Mahmood Ahmed Momin, Anna Lee Rowe and Mohammed Quaddus

The purpose of this paper is to explore corporate social and environmental reporting (CSER) practices and motivations in Bangladesh.

Abstract

Purpose

The purpose of this paper is to explore corporate social and environmental reporting (CSER) practices and motivations in Bangladesh.

Design/methodology/approach

Using a mixed-methods approach, the paper attempts to understand what corporate social and environmental issues Bangladeshi firms are reporting and why. The paper first explores the motivations for CSER in line with O’Dwyer’s (2003) proposed classifications of proactive and reactive motivations through interviews and frames its findings using stakeholder theory. To provide a more holistic view, content analysis adapted from CSR Asia (2008) categorization (broadly guided by GRI) was conducted to enhance findings from engagement-based interviews with managers.

Findings

The paper finds that “community investment and development” and “governance codes and policies” received the highest amount of disclosure, while the least amount of disclosure was found in the “workplace/human rights” category. Although a philanthropic tone was found behind “community investment”, such as poverty alleviation activities, disclosure in this area is mostly motivated by proactive rationales with enlightened self-interest and image-building activities. In terms of reactive motivations underpinning CSER, the paper finds that companies also report reactively to reduce pressure from powerful stakeholders such as international buyers and government agencies. Contrary to other studies regarding reactive motivations, the authors argue that a director’s proactive motivation is the prime determinant of CSER in a developing country. They also argue that low-level disclosures on workplace environment/human rights need to be given more importance by policymakers, management and other relevant stakeholders.

Originality/value

To the best of the authors’ knowledge, the study is one of the few engagement-based field studies that uses a mixed-methods approach to seek managerial perspectives in an attempt to understand CSER practices in an emerging country context.

Details

Sustainability Accounting, Management and Policy Journal, vol. 8 no. 2
Type: Research Article
ISSN: 2040-8021

Keywords

To view the access options for this content please click here
Article
Publication date: 18 May 2021

Eijaz Ahmed Khan, Mohammad Alamgir Hossain, Mohammed Abu Jahed and Anna Lee Rowe

Understanding the micro-start-up resources and its relationships with entrepreneurial orientation and performance is unique because it operates a business in a poor…

Abstract

Purpose

Understanding the micro-start-up resources and its relationships with entrepreneurial orientation and performance is unique because it operates a business in a poor resource setting. However, poor resource settings of micro-start-up are not adequately examined into the literature in relation to entrepreneurial orientation and performance. Therefore, grounded on resource-based view, this paper aims to attempt to examine the relationships between resource capital, entrepreneurial orientation and performance in a developing country context.

Design/methodology/approach

To establish this, the authors conducted a survey among 180 micro-entrepreneurs from Bangladesh and analyzed the data using the partial least squares structural equation modeling (PLS-SEM) approach.

Findings

The results demonstrate the mediating role of entrepreneurial orientation on the relationship between human and financial resources and performance, while having partial mediating influence between social resource and performance, therefore indicating the importance of resources for determining business outcomes for micro-entrepreneurs.

Research limitations/implications

These results extend theoretical explanations of micro-entrepreneurship within the poor resource setting context. The findings have implications for identifying micro-firms likely to succeed for the purpose of strategic allocation of resources and supports; they also provide future research avenues.

Originality/value

To the best of the authors’ knowledge, no previous study has established that entrepreneurial orientation plays a critical and mediating role between resource capital and micro-firm performance in a poor resource setting.

Details

Management Research Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-8269

Keywords

To view the access options for this content please click here
Book part
Publication date: 26 November 2018

Abstract

Details

Advances in Global Leadership
Type: Book
ISBN: 978-1-78754-297-6

To view the access options for this content please click here
Article
Publication date: 1 April 1973

Anna Sproule and Tony Crocker

Overhead Films move; the transparencies on your overhead projector screen don't. Or didn't. From now on, though, colleges and schools can start buying in OHP…

Abstract

Overhead Films move; the transparencies on your overhead projector screen don't. Or didn't. From now on, though, colleges and schools can start buying in OHP transparencies that have their own built‐in ‘moving’ effect.’

Details

Education + Training, vol. 15 no. 4
Type: Research Article
ISSN: 0040-0912

To view the access options for this content please click here
Book part
Publication date: 11 August 2021

Anna Schliehe

Abstract

Details

Young Women's Carceral Geographies: Abandonment, Trouble and Mobility
Type: Book
ISBN: 978-1-83909-050-9

Content available
Article
Publication date: 20 October 2014

Dr Ruth Helyer

Abstract

Details

Higher Education, Skills and Work-based Learning, vol. 4 no. 3
Type: Research Article
ISSN: 2042-3896

Content available
Article
Publication date: 14 November 2016

Sarah Tudor and Ruth Helyer

Abstract

Details

Higher Education, Skills and Work-Based Learning, vol. 6 no. 4
Type: Research Article
ISSN: 2042-3896

To view the access options for this content please click here
Book part
Publication date: 23 May 2016

Abstract

Details

New Perspectives on Research, Policy & Practice in Public Entrepreneurship
Type: Book
ISBN: 978-1-78560-821-6

To view the access options for this content please click here
Book part
Publication date: 20 November 2015

Abstract

Details

University Partnerships for Community and School System Development
Type: Book
ISBN: 978-1-78560-132-3

1 – 10 of 26