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Article
Publication date: 20 March 2024

Waris Ali, Jeffery Wilson and Taiba Saeed

This study aims to examine the moderating effect of cultural conditions on the relationship between environmental performance and environmental disclosure.

Abstract

Purpose

This study aims to examine the moderating effect of cultural conditions on the relationship between environmental performance and environmental disclosure.

Design/methodology/approach

The authors used meta-analysis technique to examine 100 effect sizes from 43 studies published between 1982 and 2023 to integrate the existing results and to detect causes contributing to variability of results across studies.

Findings

There is a significant positive relationship between environmental performance and environmental disclosure. Further, the authors found that cultures with long-term orientation positively moderated the relationship, whereas cultures with high uncertainty avoidance and indulgence negatively moderated it.

Research limitations/implications

This study did not account for the problem of endogeneity between environmental performance and environmental disclosure because most of the already published studies included in the authors’ meta-analysis did not address this issue.

Practical implications

This research provides regulators and policymakers insights on the influence of cultural factors on environmental disclosure and performance, critical information to consider when adopting, or revising social and environmental policy and regulations within a country.

Originality/value

To the best of the authors’ knowledge, this is the first meta-analysis study examining different cultural dimensions influencing the relationship between environmental performance and environmental disclosure and contributes new knowledge to the literature on determinants of environmental disclosure.

Details

Accounting Research Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1030-9616

Keywords

Article
Publication date: 9 May 2023

Md Tariqul Islam, Shrabani Saha and Mahfuzur Rahman

The empirical study aims to examine the impact of board diversity with respect to gender and nationality on firm performance in an emerging economy. This research further splits…

Abstract

Purpose

The empirical study aims to examine the impact of board diversity with respect to gender and nationality on firm performance in an emerging economy. This research further splits the sample into family and non-family domains and investigates the diversity–performance nexus in isolation.

Design/methodology/approach

The sample consists of 183 listed companies in Bangladesh over the period 2007 to 2017. This study employed the generalised method of moments (GMM) technique to address the possible endogeneity issue in the governance–performance connection. To underscore the strength of diversity, three distinctive assessment measures were used: percentage representation of females and foreign directors, the Blau index and the Shannon index.

Findings

The results for the full sample models reveal that board heterogeneity regarding both female and foreign directors positively and significantly influences firm performance as measured by return on assets (ROA). Further to this, female directors in family-owned businesses have a positive association with profitability, whereas foreign nationals demonstrate a significant positive association with performance in non-family firms. Additionally, at least three women directors are needed to make a positive difference in profitability; however, a sole director with foreign nationality is capable of demonstrating a similar impact on performance.

Practical implications

The findings are significant for policymakers and organisations that advocate diversity on corporate boards of directors, and the minimum number of diverse board members needs to be considered depending on the identity to bring about a significant change in organisational outcome. Therefore, the findings of this study may be applied to other emerging economies with similar institutional characteristics.

Originality/value

This study reinforces the existing stock of knowledge on the impact of board diversity on the profitability of firms, especially in the context of an emerging economy – Bangladesh. Irrespective of the given backdrop, this study finds that both gender and nationality diversity in the case of Bangladesh is found to have a positive and significant effect on financial performance with respect to all the diversity metrics, i.e. the proportionate number of female and foreign directors on the boards, the Blau index and the Shannon index.

Details

International Journal of Emerging Markets, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1746-8809

Keywords

Article
Publication date: 6 December 2023

Marylyn Carrigan, Victoria Wells and Kerry Mackay

This study aims to investigate whether consumers and small businesses can transition from disposable to reusable coffee cups, using a community social marketing intervention, led…

Abstract

Purpose

This study aims to investigate whether consumers and small businesses can transition from disposable to reusable coffee cups, using a community social marketing intervention, led by a Social Purpose Organisation.

Design/methodology/approach

An emergent case study approach using multiple sources of data developed an in-depth, multifaceted, real-world context evaluation of the intervention. The methodology draws on citizen science “messy” data collection involving multiple, fragmented sources.

Findings

Moving from single-use cups to reusables requires collective commitment by retailers, consumers and policymakers, despite the many incentives and penalties applied to incentivise behaviour change. Difficult post-COVID economics, austerity and infrastructure gaps are undermining both reusable acceptance and interim solutions to our dependence upon disposables.

Research limitations/implications

Although the non-traditional methodology rendered gaps and omissions in the data, the citizen science was democratising and inclusive for the community.

Practical implications

Our practical contribution evaluates a whole community intervention setting to encourage reusable cups, integrating multiple stakeholders, in a non-controllable, non-experimental environment in contrast to previous research. This paper demonstrates how small community grants can foster impactful collaborative partnerships between an SPO and researchers, facilitate knowledge-exchange beyond the initial remit and provide a catalyst for possible future impact and outcomes.

Originality/value

To assess the impact at both the outcome and the process level of the intervention, we use Pawson and Tilley’s realist evaluation theory – the Context Mechanism Outcome framework. The methodological contribution demonstrates the process of citizen science “messy” data collection, likely to feature more frequently in future social science research addressing climate change and sustainability challenges.

Details

European Journal of Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0309-0566

Keywords

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