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Open Access
Article
Publication date: 17 May 2024

Tayfun Güven, F. Burcu Çam, Bilsen Bilgili and Aysel Erci̇ş

Involvement plays a crucial role in understanding consumer behavior. In recent years, the concept of social innovation has gained momentum, resulting in the development of…

Abstract

Purpose

Involvement plays a crucial role in understanding consumer behavior. In recent years, the concept of social innovation has gained momentum, resulting in the development of eco-friendly products and initiatives to tackle societal issues. This trend is driven by consumers, who are increasingly aware of the social benefits of the products they buy. The present study aims to investigate how socially innovative, environmentally conscious consumers can influence their engagement with eco-friendly products.

Design/methodology/approach

Researchers aimed to investigate the “impact of social innovation on involvement in environmentally friendly products.” They selected active members of various environmental organizations operating in the country to conduct the study. Convenience sampling was used to reach out to these members, and the managers of these organizations sent an electronic questionnaire to all members' email addresses.

Findings

The study found that socially innovative, environmentally conscious consumers tend to be more interested in the symbolic meaning and pleasure of products, leading to a decrease in perceived risk and risk importance.

Originality/value

There are limited studies examining the relationship between social innovation and product innovation. Therefore, the novelty of this research lies in its exploration of the relationship between these two concepts. Unlike previous studies, this research found a negative relationship between the dimensions of risk importance and risk probability. This result was interpreted as environmentally friendly products being sensitive to public welfare and not being perceived as risky by environmentalists.

Details

Innovation & Management Review, vol. 21 no. 2
Type: Research Article
ISSN: 2515-8961

Keywords

Open Access
Article
Publication date: 12 July 2023

Sarah Schönherr and Birgit Pikkemaat

Environmental tourism impacts are considered to be unbalanced. The implementation of environmental sustainability focuses on restoring a balance through environmentally

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Abstract

Purpose

Environmental tourism impacts are considered to be unbalanced. The implementation of environmental sustainability focuses on restoring a balance through environmentally responsible behavior. As Generation Z was found in recent studies to exhibit divergent levels of environmentally responsible behavior compared to other generations, but also to have intra-generational differences, this study aims to explore the underlying reasons and explanations behind their attitudes and behavioral attempts.

Design/methodology/approach

Four focus group discussions with young people belonging to Generation Z allow to probe deep into their environmental sustainability orientation.

Findings

The results of this study demonstrate that Generation Z’s environmental attitude is triggered by social pressure, social media, as well as by the COVID-19 pandemic. For their touristic behavioral intention, they concentrate predominantly on climate-friendly travel and on-site mobility, waste avoidance as well as emphasizing economic and social sustainability. By furthermore highlighting Generation Z’s responsibility ascription to the supply and the demand side, in addition to illustrating the demand for framework conditions to be created from governments and destinations, the knowledge scope on environmental sustainability is expanded.

Originality/value

In particular, this study enriches environmentally responsible behavior research by incorporating the perspective of Generation Z, while it deepens Generation Z’s behavioral understanding. Furthermore, the results of this study allow to derive implications for tourism policymakers.

目的

环境旅游影响被认为是不平衡的。环境可持续性的实施侧重于通过对环境负责的行为来恢复平衡。由于最近的研究发现Z一代与其他几代人相比表现出不同的环境责任行为水平, 且存在代际差异, 本研究探讨了他们的态度和行为尝试背后的潜在原因和解释。

设计/方法/方法

采用四个焦点小组与Z世代年轻人讨论, 深入探究他们的环境可持续性导向。

调查结果

这项研究的结果表明, Z世代的环境态度是由社会压力、社交媒体以及COVID-19大流行引发的。对于他们的旅游行为意向, 他们主要关注气候友好型旅行和现场移动性, 避免浪费以及强调经济和社会的可持续性。通过进一步强调Z世代对供给侧和需求侧的责任归因, 并阐释政府和目的地对框架条件的需求, 扩大了环境可持续性的知识范围。

创意/价值

特别地, 本研究通过纳入Z世代的视角, 丰富了环境责任行为研究, 加深了Z世代的行为理解。此外, 本研究的结果可以为旅游政策制定者提供启示。

Finalidad

Los impactos medioambientales del turismo se consideran desequilibrados. La implementación de la sostenibilidad medioambiental se centra en restablecer el equilibrio mediante un comportamiento responsable con el medio ambiente. Estudios recientes señalan que la Generación Z muestra niveles divergentes de comportamiento responsable con el medio ambiente en comparación con otras generaciones, pero también presenta diferencias intra-generacionales. Este estudio explora las razones y explicaciones subyacentes a sus actitudes e intenciones de comportamiento.

Diseño/metodología/enfoque

Cuatro grupos de discusión con jóvenes de la Generación Z permiten profundizar en su orientación hacia la sostenibilidad medioambiental.

Conclusiones

Los resultados de este estudio evidencian que la actitud medioambiental de la Generación Z está provocada por la presión social, medios sociales, así como por la pandemia del COVID-19. En cuanto a su intención de comportamiento turístico, se concentran predominantemente en los viajes respetuosos con el clima y la movilidad in situ, evitar residuos, así como en hacer hincapié en la sostenibilidad económica y social. Al destacar la responsabilidad que la Generación Z atribuye a la oferta y la demanda, además de inculcar la demanda para la creación de condiciones marco por parte de gobiernos y destinos, se amplía el alcance del conocimiento sobre la sostenibilidad medioambiental.

Originalidad/valor

En particular, este estudio enriquece la investigación sobre el comportamiento responsable con el medio ambiente al incorporar la perspectiva de la Generación Z y profundizar en la comprensión del comportamiento de esta generación. Asimismo, los resultados de este estudio permiten desarrollar implicaciones para los responsables de las políticas turísticas.

Open Access
Article
Publication date: 25 September 2019

Sanjaya C. Kuruppu, Markus J. Milne and Carol A. Tilt

The purpose of this paper is to examine how legitimacy is gained, maintained or repaired through direct action with salient stakeholders and/or through external reporting, by…

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Abstract

Purpose

The purpose of this paper is to examine how legitimacy is gained, maintained or repaired through direct action with salient stakeholders and/or through external reporting, by using a number of empirical case vignettes within a single case study organisation.

Design/methodology/approach

The study investigates a foreign affiliate of a large multinational organisation involved in an environmentally sensitive industry. Data collection included semi-structured interviews with 26 participants, organisational reports and participation in the organisation’s annual environmental management seminar and a stakeholder engagement meeting.

Findings

Four vignettes featuring environmental issues illustrate the complexity of organisational responses. Issue visibility, stakeholder salience and stakeholder interconnectedness influence a company’s action to manage legitimacy. In the short-term, environmental issues which affected salient stakeholders resulted in swift and direct action to protect pragmatic legitimacy, but external reporting did not feature in legitimacy management efforts. Highly visible issues to the public, regulators and the media, however, resulted in direct action together with external reporting to manage wider stakeholder perceptions. External reporting was used superficially, along with a broad suite of communication strategies, to gain legitimacy in the long-term decision about the company’s future in New Zealand.

Research limitations/implications

This paper outlines how episodic encounters to manage strategic legitimacy with salient stakeholders in the short-term are theoretically distinct, but nonetheless linked to continual efforts to maintain institutional legitimacy. Case vignettes highlight how pragmatic legitimacy via dispositional legitimacy can be managed with direct action in the short-term to influence a limited range of salient stakeholders. The way external reporting features in legitimacy management is limited, although this has predominantly been the focus of prior research. Only where an environmental incident damages legitimacy to a larger number of stakeholders is external reporting also used to buttress community support.

Originality/value

The concept of legitimacy is comprehensively applied, linking the strategic and institutional arms of legitimacy and illustrating how episodic actions are taken to manage legitimacy in the short-term with continual efforts to manage legitimacy in the long-term. Stakeholder salience and networks are brought in as novel theoretical extensions to provide a deeper understanding of the interrelationships between these key concepts with a unique case study.

Details

Accounting, Auditing & Accountability Journal, vol. 32 no. 7
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 9 February 2024

Syed Ali Raza, Komal Akram Khan and Bushra Qamar

The research analyzes the influence of three environmental triggers, i.e. awareness, concern and knowledge on environmental attachment and green motivation that affect tourists'…

1949

Abstract

Purpose

The research analyzes the influence of three environmental triggers, i.e. awareness, concern and knowledge on environmental attachment and green motivation that affect tourists' pro-environmental behavior in the Pakistan’s tourism industry. Furthermore, this study has analyzed the moderating role of moral obligation concerning environmental attachment and green motivation on tourists' pro-environmental behavior.

Design/methodology/approach

Data were gathered via a structured questionnaire by 237 local (domestic) tourists of Pakistan. Furthermore, the data were examined by employing SmartPLS.

Findings

Findings demonstrate that all three environmental triggers have a positive and significant relationship with environmental attachment and green motivation. Accordingly, environmental attachment and green motivation promote tourists' pro-environmental behavior. Furthermore, the moderating role of moral obligations has also been incorporated in the study. The finding reveals a strong and positive relationship among environmental attachment and tourists' pro-environmental behaviors during high moral obligations. In contrast, moral obligations do not moderate association between green motivation and tourists' pro-environmental behavior. Therefore, competent authorities should facilitate tourists to adopt environmentally friendly practices; which will ultimately promote pro-environmental behavior.

Originality/value

This study provides useful insights regarding the role of tourism in fostering environmental attachment and green motivation that sequentially influence tourist pro-environmental behavior. Secondly, this research has employed moral obligations as a moderator to identify the changes in tourists’ pro-environmental behavior based on individuals' ethical considerations. Hence, the study provides an in-depth insight into tourists' behavior. Lastly, the present research offers effective strategies for the tourism sector and other competent authorities to increase green activities that can embed the importance of the environment among individuals.

Details

Journal of Tourism Futures, vol. 10 no. 1
Type: Research Article
ISSN: 2055-5911

Keywords

Open Access
Article
Publication date: 19 August 2022

Chengyun Liu, Kun Su and Miaomiao Zhang

This study aims to examine whether and how gender diversity on corporate boards is associated with voluntary nonfinancial disclosures, particularly water disclosures.

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Abstract

Purpose

This study aims to examine whether and how gender diversity on corporate boards is associated with voluntary nonfinancial disclosures, particularly water disclosures.

Design/methodology/approach

This study uses corporate water information disclosure data from Chinese listed firms between 2010 and 2018 to conduct regression analyses to examine the association between female directors and water information disclosure.

Findings

Empirical results show that female directors have a significantly positive association with corporate water information disclosure. Additionally, internal industry water sensitivity of firms moderates this significant relationship.

Originality/value

This study determined that female directors can promote not only water disclosure but also positive corporate water performance, reflecting the consistency of words and deeds of female directors in voluntary nonfinancial disclosures.

Open Access
Article
Publication date: 25 January 2024

João M.M. Lopes, Sofia Gomes and Tiago Trancoso

Green consumption is fundamental to sustainable development, as it involves adopting practices and technologies that reduce the environmental impact of human activities. This…

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Abstract

Purpose

Green consumption is fundamental to sustainable development, as it involves adopting practices and technologies that reduce the environmental impact of human activities. This study aims to analyze the influence of consumers’ green orientation on their environmental concerns and green purchase decisions. Furthermore, the study investigates the mediating role of consumers’ environmental concerns in the relationship between pro-sustainable orientation and green purchase decisions.

Design/methodology/approach

This study uses a quantitative methodology, applying the partial least squares method to a sample of 927 Portuguese consumers of green products. The sample was collected through an online survey.

Findings

Perceived benefits and perceived quality of products play a positive and significant role in influencing green behavior, especially when consumers are endowed with greater environmental concerns. In addition, consumers’ awareness of the prices of green products and their expectations regarding the future benefits of sustainable consumption positively impact green consumption behavior, further intensifying their environmental concerns.

Practical implications

According to the present findings, companies should adopt a holistic and integrated approach to promote green consumption. This means creating premium eco-friendly products, communicating their benefits, addressing the cost factor, emphasizing the future impact of eco-friendly options and raising consumers’ environmental awareness.

Social implications

It is critical that environmental education is a priority in schools and that there are political incentives for green behaviors. In addition, media campaigns can be an important tool to raise awareness in society.

Originality/value

The results of this study provide important insights for companies on consumer engagement in the circular economy. Deepening knowledge of the antecedents of consumers’ environmental concerns contributes to a deeper understanding of green purchasing decision behavior, allowing companies to support new business strategies.

Details

Sustainability Accounting, Management and Policy Journal, vol. 15 no. 4
Type: Research Article
ISSN: 2040-8021

Keywords

Open Access
Article
Publication date: 30 April 2020

Lorenzo Simoni, Laura Bini and Marco Bellucci

The purpose of this study is to extend existing knowledge on the determinants of sustainability report (SR) assurance practices. Four different theories – stakeholder theory…

10700

Abstract

Purpose

The purpose of this study is to extend existing knowledge on the determinants of sustainability report (SR) assurance practices. Four different theories – stakeholder theory, institutional theory, signaling theory and legitimacy theory – are used to formulate several hypotheses regarding the main factors that can influence a company’s decision to assure its SRs.

Design/methodology/approach

Using a sample of 417 listed organizations based in different European countries over five years, the effects of stakeholder commitment, country orientation toward sustainability, firm environmental performance and business ethics controversies on the decision to assure SRs are assessed.

Findings

The results show that a company’s decision to assure its SRs is motivated by the need to maintain good relations with its stakeholders (which is in line with stakeholder theory and legitimacy theory), as well as by the willingness to signal their sustainability performance (which is in line with signaling theory) and to gain legitimacy. On the contrary, business ethics controversies do not seem to be relevant to a company’s assurance practices.

Originality/value

This paper provides new insights into the influence that social, environmental and institutional factors have on assurance strategies. New factors that previous research does not investigate – environmental performance, business ethics controversies and corporate governance – are tested. Factors that are already investigated in the literature are considered from an original perspective of introducing alternative measures (e.g. for the scope of national sustainability policies).

Details

Meditari Accountancy Research, vol. 28 no. 6
Type: Research Article
ISSN: 2049-372X

Keywords

Open Access
Article
Publication date: 23 March 2022

Marco Papa, Mario Carrassi, Anna Lucia Muserra and Monika Wieczorek-Kosmala

To determine whether to entrust the European Union (EU) to create a new nonfinancial reporting framework or endorse the extant reporting framework developed by the Global…

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Abstract

Purpose

To determine whether to entrust the European Union (EU) to create a new nonfinancial reporting framework or endorse the extant reporting framework developed by the Global Reporting Initiative (GRI), this study aims to explore whether the mandatory implementation of the EU Directive positively impacted the GRI-based environmental disclosure.

Design/methodology/approach

The authors compared the pre- and post-EU Directive environmental disclosure of 16 Italian environmentally sensitive companies. The authors used an extended coding scheme and developed a unique scoring system to compare the quantitative and qualitative changes in environmental disclosure.

Findings

The analysis showed that the quantity of environmental disclosure increased after the mandatory EU Directive adoption. The most significant change was observed regarding the disclosure topics explicitly required by the Italian legislature. Additionally, disclosure of soft information continued to prevail over that of hard information in the post-Directive period. While the Directive boosted the level of adherence to GRI standards, Italian companies disclosed information that could be easily mimicked (soft) instead of objective measures that could be verified (hard). In light of this evidence, the endorsement of extant GRI standards could be a valuable option for enhancing the comparability and transparency of environmental disclosure.

Originality/value

This study used an original extended coding system and proposed related environmental disclosure indexes that allow monitoring changes in environmental disclosure over time. To the authors’ best knowledge, this study is one of the few that justifies the significant impact of regulation (here the EU Directive) on the increase in environmental disclosure and that uses hard and soft information typology to examine the quality of environmental disclosure.

Details

Meditari Accountancy Research, vol. 30 no. 7
Type: Research Article
ISSN: 2049-372X

Keywords

Open Access
Article
Publication date: 15 February 2022

Nguyen Thi Khanh Chi

This study examines the mediating role of motivation on outdoor recreation on the attitude–behavior and social marketing–behavior linkages. The paper scrutinizes the moderating…

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Abstract

Purpose

This study examines the mediating role of motivation on outdoor recreation on the attitude–behavior and social marketing–behavior linkages. The paper scrutinizes the moderating impact of coronavirus disease 2019 (COVID-19) risk perception in transforming individual motivation on nature-based outdoor recreation into environmentally responsible behavior.

Design/methodology/approach

Data were collected and conducted in Vietnamese National Parks. The dataset consists of 900 valid responses by domestic travelers. The research was operationalized using empirical data and employed structural equation modeling (SEM) and SPSS PROCESS analysis.

Findings

First, this study confirms that outdoor recreation activities and business's marketing on social networks tend to transform into support for individual behavior in terms of protecting environment and having responsibility for environment. Second, the current paper also represents the academic efforts to contribute to outdoor recreation literature by explaining the current global problem that has caused serious upheaval in global society as well as individual life. The findings not only confirmed the mediating role of nature-based outdoor recreation motivation between attitude and behavior, but also examined the moderating effect of COVID-19 risk perception in the relationship between motivation and behavior.

Originality/value

The findings indicate the significant association of social marketing, environment attitudes, outdoor recreation motivation and environmentally responsible behavior. The findings not only confirmed the mediating role of nature-based outdoor recreation motivation between attitude and behavior, but also examined the moderating effect of COVID-19 risk perception in the relationship between motivation and behavior. These results provide key insights about examining visitors' behavior for environment protection during future infectious disease outbreaks.

Details

Journal of Tourism Futures, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2055-5911

Keywords

Open Access
Article
Publication date: 28 August 2018

Sharif Mahmud Khalid, Jill Atkins and Elisabetta Barone

The purpose of this paper is to investigate why environmentally-sensitive companies still face criticism despite the extensive disclosures in their annual reports. This paper…

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Abstract

Purpose

The purpose of this paper is to investigate why environmentally-sensitive companies still face criticism despite the extensive disclosures in their annual reports. This paper explores the extent of site-specific social, environmental and ethical (SEE) reporting by mining companies operating in Ghana.

Design/methodology/approach

The authors conduct an interpretive content analysis of the annual/integrated reports of mining companies for the years 2009–2014 to extract site-specific SEE information relating to the companies’ mining operations in Ghana. The authors also theorise these actions using the existentialist work of Jean-Paul Sartre, in particular his work on “bad faith, nothingness and authenticity”.

Findings

The findings suggest that SEE information disclosure at site-specific level remains problematic because of bad faith and inauthenticity by mining companies attempting to placate a range of stakeholders. Bad faith represents a form of self-deception or internal denial which manifests in corporate narratives. Inauthenticity is a self-awareness that culminates in the denunciation of corporate identity and the pursuit of external expectations. The effect is the production of inauthentic corporate accounts that is constrained by the assumption made on stakeholder expectation.

Originality/value

The authors apply a Sartrean lens to explore site-specific SEE. Furthermore, the authors seek to expand the social accounting research domain by drawing on Sartre’s work on “bad faith” and “nothingness”. Sartre’s work to the best of the authors’ knowledge is not explored in social accounting research.

Details

Accounting, Auditing & Accountability Journal, vol. 32 no. 1
Type: Research Article
ISSN: 0951-3574

Keywords

1 – 10 of 311