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Article
Publication date: 20 September 2024

Halit Keski̇n and Emel Esen

This study examines the themes present in circular economy disclosures that are published in the integrated reports of banks and analyzes their readability scores.

Abstract

Purpose

This study examines the themes present in circular economy disclosures that are published in the integrated reports of banks and analyzes their readability scores.

Design/methodology/approach

From 2016 to 2022, a comparative analysis of the integrated reports from six publicly listed Turkish banks that are significant global players was conducted. A total of 21 reports were analyzed, for readability scores and their environmental disclosures from a circular economy perspective were calculated using textual and sentiment analysis techniques.

Findings

The findings of this study underscore the significant involvement of banks in key areas of the circular economy, such as waste management, renewable energy, emission reduction and sustainable financing. Moreover, the study also reveals that the readability of environmental disclosures in the analyzed integrated reports was generally low, suggesting that the information presented may challenge stakeholders and decision-makers and prevent full comprehension, thereby potentially impeding the most effective engagement by stakeholders with circular economy initiatives.

Originality/value

This study introduces a new approach to circular economy reporting by exploring the application of data analytics models when assessing readability within environmental disclosures. It specifically focuses on the context of integrated reporting within the banking sector, an area that has not yet been extensively explored. The study further underscores the importance of clear and concise communication when engaging stakeholders in circular economy efforts. The implications of this research for the banking and environmental sectors thus make this study a valuable addition to the existing literature.

Details

International Journal of Bank Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0265-2323

Keywords

Article
Publication date: 13 September 2022

Halit Keskin, Ali E. Akgün, Emel Esen and Tamer Yilmaz

This study investigates the roles of market, technology, and management system-related adaptive capability variables on a firm’s manufacturing adaptive capability. In addition…

Abstract

Purpose

This study investigates the roles of market, technology, and management system-related adaptive capability variables on a firm’s manufacturing adaptive capability. In addition, the study examines the effects of a firm’s manufacturing adaptive capability on its effectiveness. Further, this study tests the moderating role of organizational redundancy on the relationship between the market, technology, and management system-related adaptive capabilities and the overall manufacturing adaptive capability of a firm.

Design/methodology/approach

This study utilizes questionnaire-based research to test the suggested hypotheses by gathering related data from 59 manufacturing firms.

Findings

This study determined that a firm’s technology and management system-related adaptive capability positively relates to firm's manufacturing adaptive capability. Further, market adaptive capability influences manufacturing adaptive capability via the levels of technology and management system-related adaptive capabilities. Manufacturing adaptive capability is also found to be positively associated with organizational effectiveness, and resource redundancy positively moderates the relationship between management systems adaptive capability and manufacturing adaptive capability. Conversely, resource redundancy negatively moderates the relationship between technology adaptive capability and manufacturing adaptive capability. Finally, this study demonstrates that information redundancy does not moderate the desired relationship between all the adaptive capability-related variables for firms.

Research limitations/implications

This study has some limitations inherent in survey design, mainly for both convenient sampling and country context.

Practical implications

This study suggests that management should improve firm’s manufacturing adaptive capability to enhance firm's overall effectiveness. For that purpose, managers should consider the interrelationships between the market and a firm’s technology, management system, and manufacturing-related adaptive capabilities. Management should also consider the importance of using resource-related redundancy to leverage the relationship between a firm’s management adaptive capability and manufacturing adaptive capability. At the same time, management should be aware of certain reverse effects of resource redundancy on both technology adaptive capability and the manufacturing adaptive capability linkage of a firm.

Originality/value

This study expands the understanding of the adaptive capability of firms by examining how manufacturing adaptive capability can be further enhanced. The study also offers a model for the potential relationships that develop between different aspects of organizational adaptive capability by applying the contingency role of organizational redundancy variables.

Details

Journal of Manufacturing Technology Management, vol. 33 no. 8
Type: Research Article
ISSN: 1741-038X

Keywords

Book part
Publication date: 31 July 2023

Nazlı Ece Bulgur, Emel Esen and Selin Karaca Varinlioglu

The main purpose of this chapter is to understand climate change disclosures to achieve sustainable development goals (SDGs) by discussing in the context of developed and emerging…

Abstract

The main purpose of this chapter is to understand climate change disclosures to achieve sustainable development goals (SDGs) by discussing in the context of developed and emerging countries’ company cases. Therefore, companies have been selected from the Forbes Global (2000–2021) list by looking at their climate change disclosures in their official websites and their corporate reports. Climate change disclosures have been discussed based on impression management perspective. The results of the study are that some of the tactics used in the reports are at a level that can affect the stakeholders of the enterprises. Therefore, it has been observed that climate change and the steps taken in the issue of climate change are at the top of the priority lists of companies in these four countries. This study is valuable to understand how country perspective changes in climate change disclosures to enhance SDGs by implementing impression management tactics.

Book part
Publication date: 28 January 2015

Emel Esen

The United Nations Global Compact is a voluntary initiative in four areas as human rights, labor, environment, and anticorruption with 10 universal principles. This network brings…

Abstract

Purpose

The United Nations Global Compact is a voluntary initiative in four areas as human rights, labor, environment, and anticorruption with 10 universal principles. This network brings corporations, nongovernmental organizations, employees, and people together. There is a need to have responsible and committed leaders to promote good corporate citizenship in the framework of Global Compact. Leaders have a unique position through which they can influence factors concerning organizations’ and employees’ behavior. According to the areas of UN Global Compact, some leadership styles seem to better suit to benefit economies, societies, markets, and people all over the world than the others. By this way, from the theoretical perspectives, the primary purpose of this chapter is to investigate the leader’s behavior and different leadership styles in organizations that are the part of Global Compact platform. There are certain leadership theories – transactional, transformational, sustainable, ethical, and servant – which are examined in Global Compact initiatives.

Design/methodology/approach

An extensive literature research is conducted in order to understand the different types of leadership styles while organizations are adapting and understanding the Global Compact principles.

Findings

Modern leadership styles especially ethical leadership behavior should be effective to comply with universal principles and organizations can also have commitment to disclose a report with powerful leadership.

Research limitations/implications

However, this research is a theoretical study; for further studies, longitudinal studies can be conducted to understand the leadership styles from the perspective of Global Compact principles, and these different managers’ behaviors can be measured.

Practical implications

This study may be useful for the board of directors and managers since they should participate and adapt themselves to this initiative about how they should behave in the right way.

Originality/value

There is a lack of behavioral studies while analyzing Global Compact principles. Especially examining leadership theories that are complied with these principles will add a value to the literature in this area.

Details

The UN Global Compact: Fair Competition and Environmental and Labour Justice in International Markets
Type: Book
ISBN: 978-1-78441-295-1

Keywords

Book part
Publication date: 14 December 2016

Arzu Özsözgün Çalışkan and Emel Esen

Climate change is one of the most major risks facing today’s companies. Evaluating the climate change risks and opportunities which are related to a company’s operations is…

Abstract

Purpose

Climate change is one of the most major risks facing today’s companies. Evaluating the climate change risks and opportunities which are related to a company’s operations is important for both the companies and their stakeholders’ sustainability, as a whole. Thereby, from theoretical perspectives, the primary objective of the chapter is to illustrate the role of integrated reporting for business in climate change and the management of the risks and opportunities associated with climate change.

Design/methodology/approach

An extensive literature research is conducted in order to understand the relationship between integrated reporting and business role in climate change and also the role of reports in managing the risks and opportunities associated with climate change.

Findings

A company that successfully addresses the way in which it affects and is affected by climate change could manage its risk properly and also provide a positive contribution to the creation of more sustainable world and governments’ climate change goals.

Research limitations/implications

The research is a theoretical study; for further studies, empirical studies can be conducted to understand the role of integrated reporting to manage the risks and opportunities associated with climate change.

Practical implications

This study may be useful for managers and governmental agencies in realizing the role between integrated reporting and its contribution to being a sustainable firm and in managing effects of climate change.

Originality/value

There is lack of studies that analyze the role of integrated reporting and the managing of risks and opportunities associated with the climate change. Examining the issue will add value to the literature in this area.

Details

Climate Change and the 2030 Corporate Agenda for Sustainable Development
Type: Book
ISBN: 978-1-78635-819-6

Keywords

Article
Publication date: 27 May 2014

Turhan Erkmen and Emel Esen

The purpose of this study is to examine the role of trust to managers on the relationship between corporate reputation practices and employees’ course of actions to customers in…

Abstract

Purpose

The purpose of this study is to examine the role of trust to managers on the relationship between corporate reputation practices and employees’ course of actions to customers in airline sector.

Design/methodology/approach

A research questionnaire which measures corporate reputation, trust to managers and employees’ course of actions to customers was designed by the researchers. Three hundred forty-three employees who are working in nine different companies in an airline sector have participated in the research.

Findings

According to the results of the study, corporate reputation practices and trust to managers have an effect on employees’ course of actions to customers; also trust to managers does not have any mediating role between these variables.

Research limitations/implications

As this study is conducted in airline companies, we cannot generalize the results to the companies in other sectors. In addition, during the application of questionnaires, some participants found the questionnaire too long and they withdrew. This yielded to a lower participation rate.

Practical implications

The findings of the study may get the board of directors’ or managers’ attention to the point that they should become aware of the importance of corporate reputation, corporate social responsibility, employees’ behaviors and trust in their organizations.

Originality/value

This study aims to make several contributions to the marketing and management literature. Firstly, it extends the recent marketing and management literature on corporate reputation by examining trust to managers and employees’ behaviors.

Details

Social Responsibility Journal, vol. 10 no. 2
Type: Research Article
ISSN: 1747-1117

Keywords

Article
Publication date: 27 May 2014

Turhan Erkmen, Arzu Özsözgün Çalışkan and Emel Esen

The purpose of this study is to analyze whether whistleblowing is a fact among accounting professionals when there is a serious wrongdoing at the workplace and to investigate the…

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Abstract

Purpose

The purpose of this study is to analyze whether whistleblowing is a fact among accounting professionals when there is a serious wrongdoing at the workplace and to investigate the differences between accounting professionals about whistleblowing intention according to demographic variables. This paper reviews whistleblowing behavior in the context of professional accounting in Turkey. This study discusses whistleblowing event and analyzes it by using the scenario technique.

Design/methodology/approach

Three whistleblowing scenarios were used and participants were asked to indicate the likelihood that the individual in the scenario would blow the whistle. Participants indicated blowing the whistle action on a seven-point likert-type of scale for the given scenario.

Findings

The main hypothesis is the differences between whistleblowing behavior of accounting professionals in relation to such demographic characteristics as working conditions, total tenure, gender, age, membership and number of customers according to the scenario. The findings support that accounting professionals' demographic factors are important to understand the whistleblowing behavior from their perspectives. Whistleblowing is experienced among accounting professionals above the average level for each scenario. There are no differences about accounting professionals' whistleblowing behavior in terms of their demographic characteristics (working circumstances, total tenure, age, membership and number of customers) with the exception of gender and age variables.

Research limitations/implications

This study's results come with some limitations. One limitation is the low response rate achieved in the data collection process. Another limitation is that this study is conducted among accounting professionals, so these finding results cannot be generalized to other different professionals in Turkey.

Practical implications

The findings of the study may get the board of directors' or managers' attention to the point that they should become aware of the importance of whistleblowing in their organizations to encourage employees to report the wrongdoings internally.

Social implications

When employees report these wrongdoings outside the organization, corporate reputation of the company can be damaged. This ethical issue should be solved in the context of the organization.

Originality/value

This study aims to make several contributions to the accounting and management literature. First, it extends the recent accounting literature on whistleblowing by examining demographic characteristics. Second, most of the studies use questionnaire to collect the data from the participants, but in this study, the authors used the scenario technique that reflects the whistleblowing behavior tendency in a work environment in order to learn accounting professionals' evaluations of whistleblowing behavior.

Details

Journal of Accounting & Organizational Change, vol. 10 no. 2
Type: Research Article
ISSN: 1832-5912

Keywords

Book part
Publication date: 14 December 2016

Emel Esen and Arzu Özsözgün Çalışkan

Climate change is the global problem that threatens the next generations, and results in serious environmental and socioeconomic issues. Countries have agreed to adopt a new…

Abstract

Purpose

Climate change is the global problem that threatens the next generations, and results in serious environmental and socioeconomic issues. Countries have agreed to adopt a new climate agreement in 2015 at the Paris Conference. This chapter analyzes the corporate actions of how companies in Turkey will adapt themselves to COP21 needs, what does the agreement require to do in the Turkey’s companies to do, and determines what objectives are needed of Turkey’s Intended Nationally Determined Contribution.

Design/methodology/approach

A comprehensive literature research is conducted in order to understand the effects of climate change on companies’ course of actions. The qualitative study is to understand Turkey’s companies’ policies about climate change.

Findings

Companies should have capacity to make the planet sustainable and create alternative solutions to social problems by mobilizing resources and making investments. In Turkey, companies have the responsibility to continue its sustainable development process. In many sectors, Turkey has additional policies and strategies about energy, industry, transport, buildings, agriculture, waste, and forestry.

Research limitations/implications

This research is a theoretical study about companies’ policies and strategies to comply with climate change in the case of Turkey. For further studies, researchers can make comparisons between companies’ contributions.

Practical implications

This study may be useful for the board of directors and managers since they should become aware of understanding of the climate change effects. Stakeholders are looking directly at companies how they manage these challenges to use resources. The problem is in the interests of everyone, but companies have major responsibility to do something else. Organizations can have sustainability efforts by understanding the threats and opportunities of climate change.

Originality/value

This study is valuable and attractive to give comparison about practicing strong legal framework and clear rules, long-term approach, connection with sustainable development goals.

Details

Climate Change and the 2030 Corporate Agenda for Sustainable Development
Type: Book
ISBN: 978-1-78635-819-6

Keywords

Book part
Publication date: 18 February 2013

Emel Esen

Purpose – In business environment, corporate social responsibility (CSR) is becoming increasingly an important issue for every stakeholder. Organizations are being reputable…

Abstract

Purpose – In business environment, corporate social responsibility (CSR) is becoming increasingly an important issue for every stakeholder. Organizations are being reputable through CSR activities. The aim of this chapter is to examine the relationship between CSR and corporate reputation, and determine the role of CSR activities in corporate reputation building process.Design/methodology/approach – An extensive literature research is conducted in order to develop the theoretical framework that supports the positive role of CSR activities on corporate reputation.Findings – As CSR activities affect the consequences that have a positive impact on corporate reputation, findings show that CSR enables firms to improve reputation with a broad range of stakeholders including employees (internal customers), customers (external customers), suppliers, competitors, bankers, and investors.Research limitations/Implications – However this research is a theoretical study, for further studies an empirical research model may be developed for investigating the relationship between CSR and corporate reputation. These dimensions should be measured and the hypothesis about the positive relationship between CSR and corporate reputation may be statistically tested.Practical implications – This theoretical study may be useful for the board of directors and managers since they should become aware of the importance of one of the growing areas of corporate reputation and CSR. They are also increasingly being encouraged to engage CSR activities into their organization's vision, identity, brand, and reputation. Based on societal expectations of stakeholders, organizations should develop and improve their CSR programs and reflect these developments to their reputation mechanisms.Originality/Value of the paper – This study is valuable to understand the corporate reputation practices that enhance and demonstrate the value of reputable organizations. It is also attractive to compare other dimensions of corporate reputation such as emotional appeal, workplace environment, and corporate reputation with CSR.

Details

International Business, Sustainability and Corporate Social Responsibility
Type: Book
ISBN: 978-1-78190-625-5

Keywords

Book part
Publication date: 10 April 2019

Arzu Özsözgün Çalışkan and Emel Esen

Diversity management concerns organizational practices to enhance the value of diversity in organizations by changing organizational culture and shaping work environment in which…

Abstract

Purpose

Diversity management concerns organizational practices to enhance the value of diversity in organizations by changing organizational culture and shaping work environment in which diversity can promote the organizational goals. The purpose of this chapter is to examine the diversity management practices in sustainability reports by exemplifying in the case of Turkey, which is an emerging economy with a complex and multiethnic society.

Design/Methodology/Approach

A comprehensive literature and qualitative research is conducted in order to understand the diversity management in a cultural context by looking at the company’s sustainability report in Turkey.

Findings

In Turkey, companies have responsibility to position the participation of employees in business opportunities as an important value of corporate culture by implementing diversity projects, and they announce these initiatives in their sustainability reports.

Research Limitations/Implications

This research is a study about diversity in Turkey case. An example is limited to the company publishing a sustainability report.

Practical Implications

This study may be useful for the board of directors and managers since they should become aware of understanding of the diversity management in the workplace especially in their sustainability mechanisms.

Originality/Value

This study is valuable and attractive to create an open organizational culture where each employee is valued and where diversity issues all employment practices. Also, it is original to show why diversity is important in sustainability disclosures.

Details

Diversity within Diversity Management
Type: Book
ISBN: 978-1-78754-821-3

Keywords

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