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1 – 2 of 2Jeffrey Muldoon, Carol Lucy and Sheryl Lidzy
Understanding the factors that influence entrepreneurs throughout the entrepreneurial process has been a vital topic of entrepreneurial research. Despite societal changes, male…
Abstract
Purpose
Understanding the factors that influence entrepreneurs throughout the entrepreneurial process has been a vital topic of entrepreneurial research. Despite societal changes, male entrepreneurs still outnumber females. The purpose of this paper is to develop a greater grasp on the factors that contribute to this phenomenon.
Design/methodology/approach
Utilizing social dominance theory and social cognition theory, the authors suggest that a female entrepreneur’s social dominance orientation (SDO) and mentorship experiences will influence her social and conventional entrepreneurial intention.
Findings
The authors’ theorizing suggests SDO can lower entrepreneurial self-efficacy which in turn can lower conventional entrepreneurial intentions but increase social intentions in some women. However, if the entrepreneur has mentoring, the effect could be dissipated.
Originality/value
This paper is one of the first to examine the impact of SDO on entrepreneurial intentions, and builds on the work of other scholars.
Details
Keywords
Alessandra Kulik and Michael Dobler
This paper aims to provide empirical evidence on formal stakeholder participation (or “lobbying”) in the early phase of the International Sustainability Standards Board’s (ISSB’s…
Abstract
Purpose
This paper aims to provide empirical evidence on formal stakeholder participation (or “lobbying”) in the early phase of the International Sustainability Standards Board’s (ISSB’s) standard-setting.
Design/methodology/approach
Drawing on a rational-choice framework, this paper conducts a content analysis of comment letters (CLs) submitted to the ISSB in response to its first two exposure drafts (published in 2022) to investigate stakeholder participation across different groups and jurisdictional origins. The analyses examine participation in terms of frequency (measured using the number of participating stakeholders) and intensity (measured using the length of CLs).
Findings
Preparers and users of sustainability reports emerge as the largest participating stakeholder groups, while the accounting/sustainability profession participates with high average intensity. Surprisingly, preparers do not outweigh users in terms of participation frequency and intensity; and large preparers outweigh smaller ones in terms of participation intensity but not participation frequency. Internationally, stakeholders from countries with a private financial accounting standard-setting system participate more frequently and intensively than others. In addition, country-level economic wealth and sustainability performance are positively associated with more participating stakeholders.
Practical implications
This study is of interest for organizations and stakeholders involved in or affected by standard-setting in the field of sustainability reporting. The finding of limited participation by investors and from developing countries suggests the ISSB take actions to enhance the voice of those stakeholders.
Social implications
The imbalances in stakeholder participation that were found pose potential threats to an important aspect of the input legitimacy of the ISSB’s standard-setting process.
Originality/value
To the best of the authors’ knowledge, this paper is the first to explore stakeholder participation by means of CLs with the ISSB in terms of frequency and intensity.
Details