Search results

Drawing insights from institutional theory, this paper aims to examine whether and to what extent banks have reconfigured their management control systems (MCSs) in response to growing institutional pressures towards sustainability, understood as environmental, social and governance (ESG) issues.

The authors conducted an exploratory study at the three largest Italian banking groups to shed light on changes made in MCSs to account for ESG issues. The analysis is based on 12 semi-structured interviews with managers from the sustainability and controls areas, as well as from other relevant operational areas particularly concerned with the integration process of ESG issues. Additionally, secondary data sources were used. The Malmi and Brown (2008) MCS framework, consisting of a package of five types of formal and informal control mechanisms, was used to structure and analyse the empirical data.

The examined banks widely implemented numerous changes to their MCSs as a response to the heightened sustainability pressures from regulatory bodies and stakeholders. In particular, with the exception of action planning, the results show an extensive integration of ESG issues into the five control mechanisms of Malmi and Brown’s framework, namely, long-term planning, cybernetic, reward/compensation, administrative and cultural controls.

By identifying the approaches banks followed in reconfiguring traditional MCSs, this research sheds light on how adequate MCSs can promote banks’ “sustainable behaviours”. The results can, thus, contribute to defining best practices on how MCSs can be redesigned to support the integration of ESG issues into the banks’ way of doing business.

Overall, the findings support the theoretical assertion that institutional pressures influence the design of banks’ MCSs, and that both formal and informal controls are necessary to ensure a real engagement towards sustainability. More specifically, this study reveals that MCSs, by encompassing both formal and informal controls, are central to enabling banks to appropriately understand, plan and control the transition towards business models fully oriented to the integration of ESG issues. Thereby, this allows banks to effectively respond to the increased stakeholder demands around ESG concerns.

This study aims to examine the relationship between corporate social responsibility (CSR) award and sustainability assurance levels for the French CAC 40 companies.

A sample of 57 French companies in the CAC 40 index corresponding to 448 observations was analyzed between 2008 and 2020 using an ordinal regression.

The main results conclude that the inclusion in the Dow Jones Sustainability Index World, the CSR award and the introduction of the Grenelle 2 law have a significant influence on sustainability assurance levels. However, incentive compensation does not appear to be relevant to explain sustainability assurance levels.

The present study focuses on a sample, limited to companies belonging to the CAC 40 index. To enhance the understanding of sustainability assurance levels, this research may include other global sustainability indices, such as the MSCI World and the FTSE4Good World, in the CSR awards.

This study could be useful for audit practitioners, leading them to reconsider their evaluation methods and take into account CSR incentives for a more objective analysis. Regulators should investigate the current CSR issues to improve CSR disclosure standards. Finally, these findings could motivate other researchers to expand the scope of the research to diverse contexts.

This study helps fill the gap existing in sustainability assurance literature by highlighting the relationship between CSR rewards and sustainability assurance levels.

This study focusses on the intersection of social sustainability and human resource management (HRM) as a strategy for crisis management. It aims to provide detailed insight by exploring the associations between socially sustainable HRM (SSHRM), employee well-being, trust in social capital and employee resilience.

This study used a cross-sectional research design to test relationships amongst variables. Data was gathered from employees in India’s private-sector information technology (IT) industry, making the framework relevant to this specific context. The study employed the partial least squares structural equation modelling (PLS-SEM) to analyse complex relationships between the variables.

The results indicate that organisations can boost employee resilience through SSHRM implementation, promote personal well-being (PWB) and family well-being (FWB) and foster trust in social capital. Additionally, the study highlights the moderating impact of employee empowerment, improving the translation of positive employee behaviour in organisational settings.

Our research emphasises the importance of sustainability efforts and strategies focused on social capital to build long-lasting employee connections. This highlights the necessity of incorporating social sustainability objectives into the organisation’s strategic blueprint, ensuring integration into decision-making procedures.

This study uniquely explores the underlying mechanisms through which SSHRM influences employee resilience. An in-depth empirical analysis evinces the causal mechanism between SSHRM, employee well-being, social capital trust and employee resilience.

This study aims to identify effective behaviors in labor-management negotiation (LMN) and, on that basis, derive overarching psychological principles of successful negotiation in this important context. These empirical findings are used to develop and test a comprehensive negotiation training program.

Twenty-seven practitioners from one of the world’s largest labor unions were interviewed to identify the requirements of effective LMN, resulting in 796 descriptions of single behaviors from 41 negotiation cases.

The analyses revealed 13 categories of behaviors critical to negotiation success. The findings highlight the pivotal role of the union negotiator by illustrating how they lead the negotiations with the other party while also ensuring that their own team and the workforce stand united. To provide guidance for effective LMN, six psychological principles were derived from these behavioral categories. The paper describes a six-day training program developed for LMN based on the empirical findings of this study and the related six principles.

This paper has three unique features: first, it examines the requirements for effective LMN based on a systematic needs assessment. Second, by teaching not only knowledge and skills but also general psychological principles of successful negotiation, the training intervention is aimed at promoting long-term behavioral change. Third, the research presents a comprehensive and empirically-based training program for LMN.

This cross-sectional study had several objectives. This paper aims to study the direct effect of teleworking on interpersonal conflict, the mediating role that interpersonal conflict can play between teleworking and psychological well-being, the moderating role emotional intelligence (EI) can play between teleworking and interpersonal conflict and whether this moderation effect can, in turn, be associated with psychological well-being (moderated mediation effect).

Path analyses using Mplus software were performed on a sample of 264 employees from 19 small- and medium-sized organizations.

While teleworking was associated with lower interpersonal conflict, it was not associated with enhanced psychological well-being. Interestingly, workload seemed to be associated with higher interpersonal conflict, while decision authority and support garnered from one’s supervisor seemed to be associated with lower interpersonal conflict. Teleworking was indirectly associated with higher psychological well-being via interpersonal conflict. Finally, EI played a moderating role between teleworking and lower interpersonal conflict. This was, in turn, associated with higher psychological well-being.

EI is an essential skill to develop in the workplace.

A deepened understanding of the role played by EI at work could help organizations to provide positive work environments, both in person and online. This is especially relevant today, with the continued increase in teleworking practices and the resulting rapidly changing interpersonal relationships.

This study aims to contribute to the debate on goodwill accounting by examining the information content of impairment losses recognized in half-yearly reports. Half-yearly reports provide a suitable context to examine the effectiveness of the impairment process. Due to IFRIC 10 requirements, indeed, managers may have incentives to avoid recognizing impairment losses at the interim reporting date.

The study adopts an archival approach. Based on the traditional Ohlson’s model (1995), it explores the information content of half-yearly impairment losses in the European context over the period 2007–2017.

Findings confirm the relevance of half-yearly reports and suggest that half-yearly impairment losses are significantly associated with stock prices. In particular, investors positively value companies that recognized goodwill impairment losses at the interim reporting date.

The study contributes to the academic debate on goodwill and the effectiveness of the impairment procedure. In particular, it provides empirical evidence on the recognition of goodwill write-offs when it is possible to avoid the impairment test in the absence of indications of impairment.

Findings of this study can support the current debate on accounting for goodwill also in the light of the recent proposals of the IASB on the need to improve the effectiveness of the impairment test.

This study provides original empirical evidence on the goodwill impairment test in half-yearly reports, extending previous research that typically examines this issue in annual reports.

Emotional labour (EL) is a complex phenomenon that has received increasing attention in recent years due to its impact on employee’s well-being and job satisfaction. For a comprehensive understanding of the evolving field of EL, it is important to extract different research trends, new developments and research directions in this domain. The study aims to reveal 13 prominent research topics based on the topic modelling analysis.

Using latent Dirichlet allocation (LDA) method, topic modelling is done on 1,462 journal research papers published between 1999 and 2023, extracted from the Scopus database using the keyword “EL”.

The analysis identifies several emerging trends in EL research, including emotional regulation training and job redesign. Similarly, the topics like EL strategies, cultural differences and EL, EL in hospitality, organizational support and EL, EL and gender and psychological well-being of nursing workers are popular research topics in this domain.

The findings provide valuable insights into the current state of EL research and can provide a direction for future research as well as assist organizations to design practices aimed at improving working conditions for employees in various industries.

Topic modelling on emotional labor is done. The paper identifies specific topics or clusters related to emotional labor, quantifies these topics using topic modeling, adds empirical rigor, and allows for comparisons across different contexts.

Work environments are undergoing a transition and COVID-19 accelerated this change. Prior studies have associated various physical, digital and social work environment elements with occupational well-being. However, holistic approaches to the social work environment to compare the effects of the different elements have received less attention. The purpose of this study is to examine the relationship of various social work environment elements with hybrid worker well-being. The findings help organizations design their work environments and cultures for the post-COVID era.

The study builds on a quantitative survey with 1,057 respondents. The respondents were randomly selected, the answers were anonymous and the results were based on regression analysis.

The analysis indicated that working methods and practices, leadership and management practices, organizational communality and social interaction associate with hybrid worker well-being. Organizational values, reward systems and organizational structures yield no association with hybrid worker well-being.

The value of this paper is in that it investigates elements of the social work environment, presents a research model that examines the relationship of social work environment elements with hybrid worker well-being and provides new empirical data on their implications in a comparative manner.

Based on stakeholder, agency and institutional theory, this study aims to examine the role of institutional ownership in the relationship between environmental, social and governance practices and CEO compensation.

Utilizing a fixed-effect panel regression analysis, this research utilized a panel data approach, analyzing data spanning from 2014 to 2021, focusing on US companies listed on the S&P500 stock market index. The dataset encompassed 219 companies, leading to a total of 1,533 observations.

The analysis identified that environmental scores significantly impact CEO equity-linked compensation, unlike social and governance scores. Additionally, it was found that institutional ownership acts as a moderating factor in the relationship between the environmental score and CEO equity-linked compensation, as well as the association between the social score and CEO equity-linked compensation. Interestingly, the direction of these moderating effects varied between the two relationships, suggesting a nuanced role of institutional ownership.

This research makes a unique contribution to the field of corporate governance by exploring the relatively understudied area of institutional ownership's influence on the ESG practices–CEO compensation nexus.

This study aims to focus on how the design of an organization influences employee sustainability. It also highlights how top management support can mediate this relationship.

In order to examine the role of employee quality of life on performance sustainability, a quantitative survey approach was adopted. A questionnaire was distributed using simple random sampling to the employees working in the hotel sector.

Results suggest that organizations can enhance employee sustainability, including performance, commitment, motivation and retention, by investing in values that align with their employees, providing suitable health and wellness initiatives, and adopting in career growth policies. In that, values, health and wellness and human development are confirmed to be core determinants of employee sustainability, with a negligible role of fair compensation and physical artifacts. Top management support is found to mediate the relationship between employee quality of life and sustainability.

This study contributes to a better understanding of how organizational design for quality of life can assist employee sustainability with the mediation role of top management support. The study recommends that the hotel organizations should consider designing their work environments to promote their employee quality of life, which affects their sustainability within the hotel industry.

This study contributes to a better understanding of how organizational design for quality of life can assist employee sustainability with the mediation role of top management support. The study recommends that the hotel organizations should consider designing their work environments to promote their employees’ quality of life, which affects their sustainability within the hotel industry.

While there is ample research in business and management literature on the economic and environmental factors of sustainability, social sustainability has received less concentration. This study gives more attention to how employee social sustainability can be affected by the managerial and organizational factors of ensuring work life balance and top management support.