Widespread adoption of reporting frameworks has contributed to current global practices undertaken by firms to report social, environmental and economic impact. The Global…
Widespread adoption of reporting frameworks has contributed to current global practices undertaken by firms to report social, environmental and economic impact. The Global Reporting Initiative (GRI), the most widely used of those frameworks, has produced several generations of guidelines. Their third-generation guidelines (G3), which had the most widespread and long-term use, relied on a series of application levels to convey the quantity and quality of disclosures. The firm’s choice of application level exemplified its corporate social responsibility (CSR) disclosure strategy. The purpose of this study is to answer the call of scholars for a comprehensive explanation of a firm’s CSR disclosure strategy and suggested researching of the conceptual underpinnings of legitimacy, stakeholder, resource dependence and institutional theories.
Given this call, a comprehensive model is tested that explores relationships arising from these four major theories and the choice of GRI application levels. The model includes four constructs: non-financial corporate characteristics, firm financial performance, stakeholder involvement and environmental turbulence.
Unexpectedly, the findings do not show differences with respect to the theoretical underpinnings of CSR disclosure and the GRI disclosure levels.
Despite their widespread use, GRI was concerned that the G3’s application levels could be misunderstood and that the framework needed conceptual improvement. These concerns led to the elimination of application levels with the launch of GRI’s fourth-generation guidelines (G4) in 2013. The findings support the need for conceptual improvement and the discontinuation of the application level system in the G4 guidelines. They also suggest the need for additional research to examine disclosure choices over time, to make understand corporate disclosure strategies.
The purpose of this paper is to represent the first empirical attempt to explore global-local consumer identities as drivers of global digital brand usage. Specifically…
The purpose of this paper is to represent the first empirical attempt to explore global-local consumer identities as drivers of global digital brand usage. Specifically, this study considers a unique category of digital products, social networking sites (SNS), and develops a set of hypotheses to assess the mechanism through which location-based identities influence the actual usage of global SNS (Facebook and Instagram). Moreover, cross-country variations are investigated under the lens of developed vs developing countries.
Cross-country surveys in a developed (Austria) and a developing country (Thailand) were conducted. Data collected from 425 young adults were analyzed using SEM techniques in order to test a set of hypotheses.
Results show that in Thailand, users with a global identity enjoy participating in global SNS more than their counterparts in Austria. In addition, consumers with a local identity in Thailand demonstrate less pleasure when participating in global SNS than their counterparts in Austria, and consequently are less inclined to use global SNS.
Findings provide digital marketers with useful insights into important strategic decisions regarding the selection and potential adaptation of global digital brands according to the country context.
This research is the first to extend the location-based identity research in the context of global digital brands, explain how global-local identities predict SNS usage through an engagement mechanism and investigate cross-country variations of this mechanism.
Posits that, at a time when demand for charity services is increasing and donations to charity are remaining static, careful administrative use of funds and accurate…
Posits that, at a time when demand for charity services is increasing and donations to charity are remaining static, careful administrative use of funds and accurate targeting of likely donors are vital for charities’ survival. Utilizes empirical data from a nationwide survey of donating behaviour to identify whether different characteristics of donors affect the levels of donation to various methods of prompted giving. Also provides suggestions as to how these characteristics may be utilized in streamlining future fund‐raising strategies.
Business ethics is an area growing in importance for business managers. Research in the USA suggests that three‐quarters of major corporations have specific codes of ethics, and in the UK some 40 per cent (and increasing) of major organisations have codes of ethics. This article explains a survey on corporate ethics undertaken in the UK and points to some reasons why firms choose to have codes of ethics, and why some firms do not. It concludes by suggesting that further research is needed, especially on the perceived benefits of a corporate code of ethics to organisations.
Based on a survey of the Times Top 200 companies, the use,content and attitudes of formal corporate codes of ethics in some of thelargest British enterprises are…
Based on a survey of the Times Top 200 companies, the use, content and attitudes of formal corporate codes of ethics in some of the largest British enterprises are empirically analysed. Looking at the rationale for and against the introduction of codes of ethics, a large number of industry comments are examined. Other processes available to deal with ethical issues are discussed and comparisons are made between companies with formal codes of ethics and those without. The findings are related to the primarily US‐based literature on business ethics, and directions for future research are suggested.
Analyses the state of the management consultancy industry inBritain, from both a supply and a demand perspective. Aims to helppotential clients evaluate and select…
Analyses the state of the management consultancy industry in Britain, from both a supply and a demand perspective. Aims to help potential clients evaluate and select consultants; to keep academics in business‐related subjects abreast of developments in the field; and to identify growth areas into which consultants might elect to move. Outlines available consulting specialisms, identifies key players in each, and profiles a typical management consultant.
Attempts to provide a better explanation of differences in diverse export behaviour among similar operating firms in the same country. Wishes to compensate for…
Attempts to provide a better explanation of differences in diverse export behaviour among similar operating firms in the same country. Wishes to compensate for deficiencies by analysing determinants of behaviour of exporting firms by: controlling for country‐specific; and industry‐specific influences on them. Tests the hypothesis and chosen research approaches which are based on earlier results. Discusses the use of a four‐part questionnaire designed with 194 independent variables and how this was sent to 1,500 managing directors of British and German food‐processing and mechanical engineering firms ‐ there were, by June 1982, 310 replies. Compares extracted sets of discriminating variables to validate by test established hypothesis. Identifies six key influences on export behaviour and concludes that the chosen research approach is an important step towards model building. Finally, states that future researchers will find scope to refine results further, and in more detail and uses a Likert scale with nine concepts.
This chapter investigates the role Regional Headquarters (RHQs) play in large multinationals and probes to what degree the establishment of RHQs provides hierarchy…
This chapter investigates the role Regional Headquarters (RHQs) play in large multinationals and probes to what degree the establishment of RHQs provides hierarchy benefits according to the M-form principles. Nine large multinational corporations (MNCs) provided the empirical setting for 55 in-depth interviews with decision-makers at corporate, regional and local levels. Case reports were developed for each MNC and the industries they operated in. Observations, company documents, detailed workshops with managers and a follow-up survey within one of the MNCs complemented the data. We find evidence for benefits of hierarchy when RHQs are introduced very much along the lines of the classic M-form organisation with product divisions. However, M-form principles are taken ad absurdum by the fact that there seems to be constant reorganisation regarding the mandates and the geographic scope of the regions. The practical implications of the chapter show that MNCs need to be aware that RHQs and the regional divisions they manage seem to be more difficult to manage in a stable way than product divisions. A clear rationale needs to underlie regional groupings to minimise instability, dissatisfaction among subsidiaries and, hence, ruptures of the M-form principles. Further research is needed to compare the stability of product versus regional divisionalisation. Future research on organisational structures should focus on firm-specific definitions of regional scope.