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1 – 10 of over 2000
Book part
Publication date: 17 July 2014

Roshima Said, Mazlifa Md. Daud, Leily Adja Radjeman and Noridah Ismail

The number of Shari’ah Compliant companies is tremendously increasing year by year in Malaysia. In an attempt to win the trust and confidence of its Muslim investors and…

Abstract

Purpose

The number of Shari’ah Compliant companies is tremendously increasing year by year in Malaysia. In an attempt to win the trust and confidence of its Muslim investors and stakeholders, the Shari’ah Compliant companies must portray their sincerity and earnestness in complying with Islamic values which may have implications on winning the trust of Muslim investors largely from oil-rich Arab Gulf Region which have flush of funds currently. Thus, the purpose of the study is to gauge the extent of the corporate ethical identity (CEI) that is being incorporated by the Shari’ah Compliant companies in Malaysia.

Design/methodology/approach

This study used the content analysis to develop CEI by adding all the items covering the four themes, which were underlying philosophy and values, interest-free and Islamically acceptable activities, developmental and social goals and environment theme. This CEI index was developed by using the dichotomous, which the score of ‘1’, if the company disclose the items and ‘0’, if it is not. The process will add all the scores and equally weighted.

Findings

The study showed that the level of communicated ethical identity disclosed in annual reports of Shari’ah Compliant companies for the year ended 2008 is relatively low with average of 23.66%. Overall, the findings of the study showed that the Shari’ah Compliant companies revealed more communicated ethical identity on Theme 1 (underlying philosophy and values) in the annual reports for the year ended 2008. In addition, in the year 2008, the findings showed that the dimension of developmental and social goals has the most influence towards the ethical identity index of Shari’ah Compliant companies.

Research limitations/implications

The source of data in this study is limited to companies’ annual report. In other words, the extent of communicated ethical identity index is constructed limited to company’s annual report. The study has shown that annual reports is not the only means or medium of disclosure. Hence, studying other forms of disclosure on communicated ethical identity could possibly complement and add value to any investigation on the nature and extent of communicated ethical identity through annual reports in the future.

Practical implications

The study is expected to alert the Securities Commission with regard to the definition of Shari’ah Compliant companies which should not just include ‘good public perception and image company’ but also the extent of the application of Islamic values in the conduct of their businesses.

Originality/value

The study provides a new benchmark of an ideal Islamic communicated CEI index based on Shari’ah principles and also past literatures. The study developed a checklist from preliminary checklist with 88 items based on Berrone, Surroca, and Tribo (2005), Haniffa and Hudaib (2007) and Roshima, Yuserrie and Hasnah (2009). In order to develop the checklist, the researchers also look on the definition of Islamic ethics defined by Khan (2009).

Details

Ethics, Governance and Corporate Crime: Challenges and Consequences
Type: Book
ISBN: 978-1-78350-674-3

Keywords

Book part
Publication date: 7 June 2016

Pamala J. Dillon and Charles C. Manz

We develop a multilevel model of emotional processes grounded in social identity theory to explore the role of emotion in transformational leadership.

Abstract

Purpose

We develop a multilevel model of emotional processes grounded in social identity theory to explore the role of emotion in transformational leadership.

Methodology/approach

This work is conceptual in nature and develops theory surrounding emotion in organizations by integrating theories on transformational leadership, emotion management, and organizational identity.

Findings

Transformational leaders utilize interpersonal emotion management strategies to influence and respond to emotions arising from the self-evaluative processes of organizational members during times of organizational identity change.

Research limitations/implications

The conceptual model detailed provides insight on the intersubjective emotional processes grounded in social identity that influence transformational leadership. Future research into transformational leadership behaviors will benefit from a multilevel perspective which includes both interpersonal emotion management and intrapersonal emotion generation related to social identity at both the within-person and between-person levels.

Originality/value

The proposed model expands on the role of emotions in transformational leadership by theoretically linking the specific transformational behaviors to discrete emotions displayed by followers. While previous empirical research has indicated the positive outcomes of transformational leadership and the role of emotion recognition, work has yet to be presented which explicates the role of discrete emotions in the transformational leadership process.

Book part
Publication date: 1 March 2021

Julie McColl, Elaine L. Ritch and Jennifer Hamilton

By the end of this chapter, you should be able to demonstrate an understanding of:The concept of brand purpose and ‘woke’ brand campaigns.The theoretical underpinning of brand…

Abstract

By the end of this chapter, you should be able to demonstrate an understanding of:

The concept of brand purpose and ‘woke’ brand campaigns.

The theoretical underpinning of brand purpose.

Generation Z response to brand purpose and woke branding campaigns.

Details

New Perspectives on Critical Marketing and Consumer Society
Type: Book
ISBN: 978-1-83909-554-2

Keywords

Book part
Publication date: 1 March 2021

Siti Khomsatun, Hilda Rossieta, Fitriany Fitriany and Mustafa Edwin Nasution

The unique characteristic of Islamic bank leads in governance and disclosure. Using stakeholder, signaling, and market discipline theory, governance and adequate disclosure may…

Abstract

The unique characteristic of Islamic bank leads in governance and disclosure. Using stakeholder, signaling, and market discipline theory, governance and adequate disclosure may increase bank soundness. This study aims to investigate the relationship of sharia disclosure and Sharia Supervisory Board in influencing Islamic bank soundness in the different regulatory framework of the country. Using purposive sampling, the research covered 84 Islamic banks in 16 countries during the period 2013–2015 with lag data of Islamic bank soundness. The result shows sharia disclosure influences on Islamic bank soundness for management efficiency, capital adequacy ratio, asset quality, and liquidity. The results also show that sharia disclosure mediates the indirect effect of SSB on Islamic bank soundness. The regulatory framework (sharia accounting standard and SSB regulation) shows moderating effect of regulation framework proved on the association of sharia disclosure with management efficiency, capital, and liquidity. The effect is indirectly depending on the regulatory framework for proxy management efficiency, capital, and liquidity. The implication of the research suggests that sharia disclosure could increase the market discipline mechanism of Islamic bank stream. The Islamic bank can increase the transparency using sharia disclosure as a branding for increasing public trust, even though in the deficient Islamic bank regulation countries.

Details

Recent Developments in Asian Economics International Symposia in Economic Theory and Econometrics
Type: Book
ISBN: 978-1-83867-359-8

Keywords

Book part
Publication date: 9 July 2018

Michel Dion

The aim of this paper was to describe the aesthetics of self-realization as a way to overcome depersonalization, routinization, and linear temporality in the organizational…

Abstract

The aim of this paper was to describe the aesthetics of self-realization as a way to overcome depersonalization, routinization, and linear temporality in the organizational setting. Artists’ self-portraits (Rembrandt, Van Gogh, and Dali) are used as metaphors of organizational life. In doing so, they could enable organizational members to reinvent modes of thinking, speaking, and behaving in the workplace. Philosophical novels (Kafka, Proust, and Murakami) could also unveil hidden aspects of human existence that are quite relevant for the organizational life. Artists’ self-portraits and philosophical novels could then help organizational members to avoid estranged depersonalization, while designing their own project of self-realization. Reinventing the real world of organizational life implies to emphasize both moral imagination (against routinization) and openness to all kinds of temporality (against linear temporality). Describing the aesthetics of self-realization could make organizational members more aware of their capacity to endorse radical humanism without destroying the organization itself.

Content available
Book part
Publication date: 23 May 2022

Agostino Vollero

Abstract

Details

Greenwashing
Type: Book
ISBN: 978-1-80117-966-9

Book part
Publication date: 21 July 2020

Marco Visentin and Stafano Mengoli

In this chapter, the authors investigate the impact of the disclosure of corporate social responsibility (CSR) information (in the form of ethical certification announcements) on…

Abstract

In this chapter, the authors investigate the impact of the disclosure of corporate social responsibility (CSR) information (in the form of ethical certification announcements) on firm value, measured as stock market reactions. When determining the potential value of CSR practices, investors evaluate disclosed information against firm-level characteristics. To cope with uncertainties related to voluntary disclosure and information asymmetries, investors also rely on heuristic evaluations of the congruity between firm- and institutional-level characteristics. The authors find that ethical certification information is especially valuable in opaque contexts with fewer firm reporting standards and poor protection mechanisms for investors. Overall, our findings suggest that in contexts where information asymmetries between insiders and outsiders are higher, validation of CSR activities by independent third-party institutions is more effective as a value creation mechanism.

Details

Adapting to Environmental Challenges: New Research in Strategy and International Business
Type: Book
ISBN: 978-1-83982-477-7

Keywords

Book part
Publication date: 7 November 2017

Donnalyn Pompper

The time is right for renewed and updated attention to the relationship between public relations (PR) and human resources (HR) departments in the context of corporate social…

Abstract

The time is right for renewed and updated attention to the relationship between public relations (PR) and human resources (HR) departments in the context of corporate social responsibility (CSR) and sustainability. For too long, conflict between the two practice areas has obscured opportunities for collaboration which benefits organizations and stakeholders. This chapter offers theoretical underpinnings for examining an interdepartmental, cross-unit working relationship between HR and PR – and advances a vision for why it is needed now.

Details

Corporate Social Responsibility, Sustainability, and Ethical Public Relations
Type: Book
ISBN: 978-1-78714-585-6

Keywords

Open Access
Book part
Publication date: 2 October 2023

Annette Cerne and Ulf Elg

This book chapter takes an institutional perspective on competing logics in global markets concerned with sustainability values and how market actors in the form of buyers and…

Abstract

This book chapter takes an institutional perspective on competing logics in global markets concerned with sustainability values and how market actors in the form of buyers and sellers attempt to solve these conflicting situations. We do this by identifying competing institutional logics in global market contexts aiming for sustainability values, together with techniques for navigating these competing institutional logics in the organizational field studied. As an empirical illustration, we use a case study of buyers and sellers in two different markets where sustainability has come into focus for their market relationships. This viewpoint allows us to better understand how global market actors deal with the competing institutional logics in their market context. We make three contributions with this research: firstly, we identify the institutional logics in global markets towards sustainability; secondly, we demonstrate how global market actors prioritize among the competing logics and their market relationships and thirdly, we outline what this means for the relationship between buyers and sellers in global markets towards sustainability.

Details

Creating a Sustainable Competitive Position: Ethical Challenges for International Firms
Type: Book
ISBN: 978-1-80455-252-0

Keywords

1 – 10 of over 2000