Search results
1 – 7 of 7Anup Kumar Saha and Imran Khan
This study aims to examine the impact of board characteristics on climate change disclosures (CCDs) in the context of an emerging economy, with a unique focus on regulatory…
Abstract
Purpose
This study aims to examine the impact of board characteristics on climate change disclosures (CCDs) in the context of an emerging economy, with a unique focus on regulatory influences.
Design/methodology/approach
This study analyzes longitudinal data (2014–2021) from environmentally sensitive firms listed on the Dhaka Stock Exchange, using a disclosure index developed within the Global Reporting Initiative framework. The authors use a neo-institutional theoretical lens to explore regulatory influences on CCD through board characteristics. This study uses hand-collected data from annual reports owing to the absence of an established database.
Findings
The results indicate that a larger board size, the presence of foreign directors and the existence of an audit committee correlate with higher levels of CCD disclosure. Conversely, a higher frequency of board meetings is associated with lower CCD disclosure levels. This study also observed an increase in CCD following the implementation of corporate governance guidelines by the Bangladesh Securities and Exchange Commission, albeit with a relatively low number of firms making these disclosures.
Research limitations/implications
This study contributes to the climate change reporting literature by providing empirical evidence of regulatory influences on CCD through board characteristics in an emerging economy. However, the findings may not be universally applicable, considering the study’s focus on Bangladeshi listed firms.
Practical implications
This study suggests growing pressures for diverse stakeholders, including researchers and regulatory bodies, to integrate climate change disclosure into routine activities. This study offers a valuable framework and insights for various stakeholders.
Social implications
By emphasizing the influence of good governance and sustainability practices, this study contributes to stakeholders’ understanding, aiming to contribute to a better world.
Originality/value
This study stands out by uniquely positioning itself in the climate change reporting literature, shedding light on regulatory influences on CCD through board characteristics in the context of an emerging economy.
Details
Keywords
Cyntia Meireles Martins, Susana Carla Farias Pereira, Marcia Regina Santiago Scarpin, Maciel M. Queiroz and Mariana da Silva Cavalcante
This research analyses the impact of customers and government regulations on the implementation of socio-environmental practices in certifying organic agricultural products. It…
Abstract
Purpose
This research analyses the impact of customers and government regulations on the implementation of socio-environmental practices in certifying organic agricultural products. It explores the dyad’s relationship between the focal company and its suppliers in the application of socio-environmental practices.
Design/methodology/approach
This study uses a quantitative methodology through a survey approach, with a sample of 206 agro-extractivists from the acai berry supply chain. The data are evaluated using regression analysis.
Findings
The main results reveal that customer pressure positively influences the implementation of social and environmental practices, but suggest a non-significant relationship between government regulations and the impact on environmental practices implementation. Social and environmental practices are positively related to operational performance. A moderating effect of organic certification is found in the relationship between customer pressure and the application of environmental practices.
Originality/value
The main contributions are exploring the use of socio-environmental practices in an emerging economy and organic certification as a moderating variable, revealing an “institutional void” that may hamper the enforcement of government regulations.
Details
Keywords
Emmadonata Carbone, Donata Mussolino and Riccardo Viganò
This study investigates the relationship between board gender diversity (BGD) and the time to Initial Public Offering (IPO), which stands as an entrepreneurially risky choice…
Abstract
Purpose
This study investigates the relationship between board gender diversity (BGD) and the time to Initial Public Offering (IPO), which stands as an entrepreneurially risky choice, particularly challenging in family firms. We also investigate the moderating role of family ownership dispersion (FOD).
Design/methodology/approach
We draw on an integrated theoretical framework bringing together the upper echelons theory and the socio-emotional wealth (SEW) perspective and on hand-collected data on a sample of Italian family IPOs that occurred in the period 2000–2020. We employ ordinary least squares (OLS) regression and alternative model estimations to test our hypotheses.
Findings
BGD positively affects the time to IPO, thus, it increases the time required to go public. FOD negatively moderates this relationship. Our findings remain robust with different measures for BGD, FOD, and family business definition as well as with different econometric models.
Originality/value
The article develops literature on family firms and IPO and it enriches the academic debate about gender and IPOs in family firms. It adds to studies addressing the determinants of the time to IPO by incorporating gender diversity and the FOD into the discussion. Finally, it contributes to research on women and outcomes in family firms.
Details
Keywords
The study seeks to understand what teachers know about students’ friend networks and how they use that information for instruction.
Abstract
Purpose
The study seeks to understand what teachers know about students’ friend networks and how they use that information for instruction.
Design/methodology/approach
This qualitative study relied on interviews and sociograms that teachers drew of students’ friend networks.
Findings
Our data suggest that teachers’ awareness of their students’ friend networks varies by their experience and their exposure to students. Also, their use of this information for instruction coalesces around dimensions of grouping and social support.
Research limitations/implications
This study took place at one school. To more deeply understand what teachers perceive about their students’ friend networks and how they use that information for instruction, more studies could be done with teachers in more schools.
Practical implications
Implications might suggest developing teachers’ social competence to support their students’ learning and development.
Originality/value
While studies cited in this paper have explored teachers’ knowledge of students’ social networks, this study builds on this work by exploring how that information can be useful for instruction. In addition, this study explores the use of teachers drawing sociograms as representations of what they know about students’ friend networks.
Details
Keywords
Barnabas Jossy Ishaya, Dimitrios Paraskevadakis, Alan Bury and David Bryde
The globalisation of supply chains has contributed to modern slavery by degrading labour standards and work practices. The inherent difficulties involved in monitoring extremely…
Abstract
Purpose
The globalisation of supply chains has contributed to modern slavery by degrading labour standards and work practices. The inherent difficulties involved in monitoring extremely fragmented production processes also render workers in and from developing countries vulnerable to labour exploitation. This research adopts a benchmark methodology that will help examine the inherent modern slavery challenges.
Design/methodology/approach
This study examines how the benchmark model, including governance, risk assessment, purchasing practice, recruitment and remedy of victims, addresses supply chain modern slavery challenges. The proposed hypotheses are tested based on the reoccurring issues of modern slavery in global supply chains.
Findings
Estimations suggest that modern slavery is a growing and increasingly prominent international problem, indicating that it is the second largest and fastest growing criminal enterprise worldwide except for narcotics trafficking. These social issues in global supply chains have drawn attention to the importance of verifying, monitoring and mapping supply chains, especially in lengthy and complex supply chains. However, the advent of digital technologies and benchmarking methodologies has become one of the existing key performance indicators (KPIs) for measuring the effectiveness of modern slavery initiatives in supply chains.
Originality/value
This review provides an understanding of the current situation of global supply chains concerning the growing social issue of modern slavery. However, this includes various individual specialities relating to global supply chains, modern slavery, socially sustainable supply chain management (SCM), logistic social responsibility, corporate social responsibility and digitalisation. Furthermore, the review provided important implications for researchers examining the activities on benchmarking the effectiveness of the existing initiatives to prevent modern slavery in the supply chains.
Details
Keywords
Waqas Anwar, Arshad Hasan and Franklin Nakpodia
Because of growing corporate tax scandals, there is an enhanced focus on corporate taxation by governments, institutions and the general public. Transparency in tax matters has…
Abstract
Purpose
Because of growing corporate tax scandals, there is an enhanced focus on corporate taxation by governments, institutions and the general public. Transparency in tax matters has been identified as critical for effectively managing and promoting socially responsible tax behaviour. This study aims to explore the impact of ownership structure, board and audit committee characteristics on corporate tax responsibility (CTR) disclosure.
Design/methodology/approach
This research collected data from the annual reports of Pakistani-listed firms over 12 years, from 2009 to 2020. Consequently, the data set encompasses a total of 1,800 firm-year observations. This study uses regression analysis to test the relationship between corporate governance and CTR disclosure.
Findings
The results show that board gender diversity, managerial ownership and audit committee independence promote tax responsibility disclosure. In contrast, family board membership, CEO duality, foreign ownership and family ownership negatively impact tax responsibility disclosure. Additional analyses reveal the specific information categories that produce the overall effects on tax responsibility disclosure and assess the moderating impact of family firms on the governance and CTR disclosure nexus.
Practical implications
Corporations can use the results to encourage practices that enhance transparency and improve the quality of disclosures. Regulatory authorities can use the findings to stipulate better protocols. Doing so will be vital for developing countries such as Pakistan to improve tax revenue and cultivate economic growth.
Originality/value
While this research represents, to the best of the authors’ knowledge, one of the first empirical investigations of the association between corporate governance and CTR, the results contribute to the corporate governance literature and offer fresh insights into CTR, an emerging dimension of corporate social responsibility.
Details
Keywords
Rachael M. Rimmer, Rachel D. Woodham, Sharon Cahill and Cynthia H.Y. Fu
The purpose of this paper was to gain a qualitative view of the participant experience of using home-based transcranial direct current stimulation (tDCS). Acceptability impacts…
Abstract
Purpose
The purpose of this paper was to gain a qualitative view of the participant experience of using home-based transcranial direct current stimulation (tDCS). Acceptability impacts patient preference, treatment adherence and outcomes. However, acceptability is usually assessed by rates of attrition, while multifaceted constructs are not reflected or given meaningful interpretations. tDCS is a novel non-invasive brain stimulation that is a potential treatment for major depressive disorder (MDD). Most studies have provided tDCS in a research centre. As tDCS is portable, the authors developed a home-based treatment protocol that was associated with clinical improvements that were maintained in the long term.
Design/methodology/approach
The authors examined the acceptability of home-based tDCS treatment in MDD through questionnaires and individual interviews at three timepoints: baseline, at a six-week course of treatment, and at six-month follow-up. Twenty-six participants (19 women) with MDD in a current depressive episode of at least moderate severity were enrolled. tDCS was provided in a bifrontal montage with real-time remote supervision by video conference at each session. A thematic analysis was conducted of the individual interviews.
Findings
Thematic analysis revealed four main themes: effectiveness, side effects, time commitment and support, feeling held and contained. The themes reflected the high acceptability of tDCS treatment, whereas the theme of feeling contained might be specific to this protocol.
Originality/value
Qualitative analysis methods and individual interviews generated novel insights into the acceptability of tDCS as a potential treatment for MDD. Feelings of containment might be specific to the present protocol, which consisted of real-time supervision at each session. Meaningful interpretation can provide context to a complex construct, which will aid in understanding and clinical applications.
Details