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1 – 10 of 12Concha Antón and Eugenio Garrido
Reproduces studies carried out at the beginning of the 1970s that demonstrated women's anxiety about university or professional success. This anxiety was characterised by their…
Abstract
Reproduces studies carried out at the beginning of the 1970s that demonstrated women's anxiety about university or professional success. This anxiety was characterised by their fear of being socially isolated. A methodology in which women are asked direct questions shows that they have overcome that anxiety. But when a more subtle type of question is used, it is revealed that women continue to attribute the best academic, professional and social results to men instead of women.
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Francesco Gangi, Eugenio D'Angelo, Lucia Michela Daniele and Nicola Varrone
This paper aims to provide new evidence on firm-specific determinants and effects of corporate social and environmental responsibility (CSER) in the food industry.
Abstract
Purpose
This paper aims to provide new evidence on firm-specific determinants and effects of corporate social and environmental responsibility (CSER) in the food industry.
Design/methodology/approach
The current study is designed to empirically answer dual related research questions. First, we investigate the extent to which effective corporate governance (CG) mechanisms foster CSER. Second, we analyse the impact of CSER engagement on corporate financial performance (CFP). Consistent with the research design, to avoid sample selection bias, the authors employed Heckman two-step model (1979) to a worldwide sample of 324 food firms between 2011 and 2017.
Findings
The findings of the study reveal that effective board characteristics foster CSER engagement. Furthermore, CSER engagement is a positive predictor of improved profitability and also reduces the cost of debt (COD).
Originality/value
This article has elements of originality regarding the research questions, the context and the method. First, the authors demonstrate that CSER is a “missing link” between CG and CFP in the food industry. The authors’ contribution complements the debate on CSER and CFP through the stakeholder theory, the resource-based view and the innovation management perspective. They disentangle the effect of CG from the impact of social and environmental responsibility after correcting for endogeneity bias. The implications of the study contribute to a win-win scenario for companies investing in CG that result in higher CSER engagement, better profits and lower cost of capital.
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– The purpose of this paper is to analyze the circumstances that have conditioned the development of education in Spain from the enlightenment to the present day.
Abstract
Purpose
The purpose of this paper is to analyze the circumstances that have conditioned the development of education in Spain from the enlightenment to the present day.
Design/methodology/approach
Multidisciplinary scientific approach that combines the interpretation of the legal texts with the revision of the doctrinal and theoretical contributions made on the issue.
Findings
From the beginning of the nineteenth century, the history of education in Spain has been marked by constant fluctuations between the reactionary instincts, principally maintained by the Catholic Church and the conservative social classes, and the progressive experiments, driven by the enlightened and the liberals first, and the republicans and the socialists later. As a consequence of that, the fight for finishing with illiteracy and guaranteeing universal schooling underwent permanent advances and retreats, preventing from an effective modernization of the Spanish educative system. On the one hand, renewal projects promoted by teachers and pedagogues were inevitably criticized by the ecclesiastical hierarchy, obsessed with the idea of preserving the influence of religion on the schools. On the other hand, successive governments were weak in implementing an educational policy which could place Spain at the level of the other European and occidental nations.
Originality/value
At the dawn of the twenty-first century, although the country has overcome a good part of its centuries-old backwardness, increasing economic difficulties and old ideological splits keep hampering the quality of teaching, gripped by neoliberal policies which undermine the right to education for all. The reading of this paper offers various historical clues to understand this process.
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Manuel Castelo Branco, Catarina Delgado, Sónia Ferreira Gomes and Teresa Cristina Pereira Eugénio
– The paper aims to analyse the engagement in sustainability reporting assurance (SRA) by a sample of Portuguese firms between 2008 and 2011.
Abstract
Purpose
The paper aims to analyse the engagement in sustainability reporting assurance (SRA) by a sample of Portuguese firms between 2008 and 2011.
Design/methodology/approach
Bivariate and multivariate non-parametric statistics is used to analyse some factors that influence the decision to have sustainability reports assured.
Findings
Results indicate that size, leverage, profitability, listing status and industrial affiliation are determinants of SRA, whereas type of ownership is not. A downward trend in sustainability reporting and its assurance was also detected.
Research limitations/implications
The sample is small.
Originality/value
It adds to the scarce research on SRA by providing new empirical data in a context of crisis and extends prior research by analysing the effects of listing status and type of ownership.
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Muriel Lamarque and Lourdes Moro-Gutiérrez
The purpose of this paper is to analyze the relationship between Latin American migrants and the Spanish healthcare system, from the users’ perspective, in order to examine the…
Abstract
Purpose
The purpose of this paper is to analyze the relationship between Latin American migrants and the Spanish healthcare system, from the users’ perspective, in order to examine the socio-cultural determinants for access and attention, as well as the possible difficulties faced when attending institutional facilities.
Design/methodology/approach
This work is based on qualitative ethnographic research with the Latin American community established in the region of Castile and León, Spain. Analysis was established through a thematic approach and illustrated with the testimonies of participants involved, to inspect personal meanings and interpretations, as well as specific practices regarding healthcare.
Findings
The encounter between foreigners and health services is frequently expressed with negative emotions, such as feelings of fear facing a system that is perceived as designed “for others.” For many Latin American immigrants in Spain, institutional healthcare is not considered their first choice for treating illness. This has been related to economic, bureaucratic, ideological and emotional factors.
Originality/value
Most of the existing literature about immigrant healthcare in Spain has focused on sanitary conditions or patterns of service use from an institutional perspective and a quantitative approach. This paper highlights the perceptions of users to enrich comprehension of the rapport between migrants and medical care.
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Roberto Cerchione, Piera Centobelli, Eugenio Oropallo, Domitilla Magni and Elena Borin
This paper aims to conduct a tertiary review to analyse the state of the art of literature reviews on knowledge management (KM) published in academic journals and provide an…
Abstract
Purpose
This paper aims to conduct a tertiary review to analyse the state of the art of literature reviews on knowledge management (KM) published in academic journals and provide an overview of their evolution. From 2000 to 2022, about 500 reviews have been published in the KM field, with most systematic studies compared to bibliometric or meta-analytic studies, and an absence of previous tertiary studies. Therefore, given the lack of previous tertiary research, this paper provides a complete picture of the evolution of review topics in the past and presents implications for both researchers and practitioners.
Design/methodology/approach
A classification scheme was defined to cluster and evaluate the literature reviews, both in terms of methodological approach and content. Regarding the content, the various secondary papers were classified according to the purpose of the research (state of the art, taxonomy, research agenda and research framework), the unit of analysis (small and medium enterprise, large company, start-up and university), the KM models adopted and the thematic areas addressed. Furthermore, a tertiary review methodology was identified integrating two main approaches: a bibliometric approach for cluster identification and a systematic approach for the discussion.
Findings
Two categories of contributions emerge from the results: those concerning research topics that have found a continuous interest over time and those that have not yet found a constant research interest. This latter aspect is relevant to help researchers conduct future literature analysis in KM research to bridge existing research gaps.
Research limitations/implications
This paper provides a unique compendium of search directions to offer a comprehensive overview of the scientific debate about KM. This overview can also be used as a managerial panacea to identify best KM practice guidelines from existing reviews.
Originality/value
This is a unique attempt to conduct a tertiary study on KM for more than two decades by providing insights into the structural body of knowledge through academic progress in the subject of KM. Thus, this study expands the field of KM and provides original approaches for research in the field.
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Elisabete Correia, Susana Garrido and Helena Carvalho
The study aims to improve the understanding of the online sustainability disclosure phenomena considering the quantity and nature of the content of the information related to…
Abstract
Purpose
The study aims to improve the understanding of the online sustainability disclosure phenomena considering the quantity and nature of the content of the information related to sustainability disclosed in the corporate website of companies, providing evidence about the website sustainability disclosure of different size companies and characterizing the website sustainability disclosure of the Portuguese mold companies.
Design/methodology/approach
A content analysis methodology was used to the corporate websites of 83 companies in the sample. A direct approach was followed where the researcher is asked to read and classify the text in a previously defined category, but where the possibility of identifying new categories from the collected data is not excluded.
Findings
The information on sustainability disclosed by the mold companies is limited, whether in quantity or concerning the type of information. The information disclosed about environmental and social aspects is scarcer, being the focus more on aspects related to the economic dimension of sustainability, particularly in the areas related to products and services and customers.
Research limitations/implications
The research design can be broadened to include other sustainability dissemination tools and other research methodologies, such as case studies, to provide a deeper understanding of the concerns and initiatives/practices of sustainability of mold companies.
Practical implications
This study contributes to the knowledge of sustainability dissemination practices in SMEs, an area of research that needs to be more explored and, in an industrial sector (molds) that have not received much attention in this area.
Originality/value
Based on the premise of the importance of corporate sustainability communication, the study focuses on the Internet as an information dissemination tool. It provides indications on the theme and information type that can be used to report the company's sustainability.
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Hong Yuh Ching and Fábio Gerab
The purpose of this paper is to extend the applicability of stakeholder, legitimacy and signaling theories by examining to what extent proactive corporate social responsibility…
Abstract
Purpose
The purpose of this paper is to extend the applicability of stakeholder, legitimacy and signaling theories by examining to what extent proactive corporate social responsibility disclosures are interrelated to attempt to gain and maintain legitimacy, to gain support of the stakeholders and to reduce information asymmetry.
Design/methodology/approach
To test the theoretical arguments, a longitudinal approach over a five-year period of 145 companies’ sustainability reports and statistical analysis was applied to investigate the evolution of their quality.
Findings
The results show a significant increase in the quality of sustainability reporting, and the experience gained while writing these reports can contribute to this. Based on signaling and legitimacy theories, this paper suggests that improvement in sustainability reporting quality acts as an important signal to gain legitimacy in case of information asymmetry during the legitimacy process. Th disclosure for economic and social dimensions is better than that of the environmental dimension, and the improvement in quality over time is the because of synergies and interlinkages more between these two dimensions of sustainability, and to a lesser extent because of the environmental dimension.
Practical implications
Firms should view investing in sustainability reporting disclosure as a strategy for obtaining business legitimacy.
Originality/value
The results of this paper are of interest for several reasons: extend and broaden the use of signaling in studying its use on sustainability reporting; the use of three theories is an appropriate framework for empirical analysis of sustainability reporting disclosure quality in Brazil; and add to the scarce evidence of sustainability reporting in Brazil.
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This paper aims to analyze the governance-related and financial determinants and consequences of corporate social responsibility assurance (CSRA).
Abstract
Purpose
This paper aims to analyze the governance-related and financial determinants and consequences of corporate social responsibility assurance (CSRA).
Design/methodology/approach
Based on a legitimacy theoretical framework and on the business case argument, the author conducts a structured literature review and includes 66 quantitative peer-reviewed empirical (archival) studies on key CSRA proxies (CSRA adoption, choice of CSR assuror and CSRA quality).
Findings
In line with the business case for CSRA, the literature review indicates that internal corporate governance, country-related governance and specific financial determinants as reporting, firm size and industry (sensitivity) have a positive impact on CSRA adoption.
Research limitations/implications
A detailed analysis of CSRA proxies is needed in future archival research to differentiate between symbolic and substantive use of CSRA. In view of the current regulatory initiatives on CSR reporting and their decision usefulness, future research should also analyze in greater depth CSRA proxies as moderator and mediator variables.
Practical implications
With regard to the increased stakeholder demand on CSRA after the financial crisis of 2008–2009, firms should be aware of the value-added of CSRA to increase the decision usefulness of their CSR reports and firm reputation.
Originality/value
The analysis makes useful contributions to prior literature by focussing on empirical quantitative (archival) research method, structuring research on the business case for CSRA with respect to its governance and financial determinants and consequences for firms and stressing moderator analysis in archival CSRA research.
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David C. Hay, Michael Kend, Laura Sierra-García and Nava Subramaniam
This paper aims to assess the cumulative evidence on the determinants of sustainability assurance (SA) reports and the choice of assurance provider quality. It addresses the…
Abstract
Purpose
This paper aims to assess the cumulative evidence on the determinants of sustainability assurance (SA) reports and the choice of assurance provider quality. It addresses the contradictory and inconsistent findings of past studies conducted over the past two decades.
Design/methodology/approach
The authors undertake a meta-regression analysis that enables systematic, comparative assessment of the variables associated with the choice of SA and the type of assurance provider. The authors undertake a chronological analysis with the aim of identifying systematic differences in the empirical evidence across distinct time periods.
Findings
The results indicate that there is very little evidence to support many of the expected associations between commonly studied predictor variables (namely, measures based on agency and corporate governance conceptions) and the choice of SA and the assurance provider type. As a result, research on this topic does not make as effective a contribution as might be expected. There is, however, a time period difference. The authors find results from studies using company data prior to 2010 are significantly different from those using post-2010 data. The results indicate the decision to publish SA to be significantly associated with companies in the oil industry and utilities, and larger organisations where agency costs tend to be higher. Obtaining assurance from a higher-quality provider is found to be associated with companies in environmentally sensitive industries and in stakeholder-oriented countries.
Practical implications
The study shows that as yet there is not sufficient evidence to support expected results. Users of the research should be aware of this, and researchers should know that more work is needed. The authors suggest researchers take greater care in the choice and comparability of variable measurement and expand the conceptual base when selecting predictor variables.
Social implications
Companies need to be more transparent and accountable to critical stakeholders such as report users and regulators, and the latter should be more aware that the organisational practice of SA and choice of service provider have changed over time and are increasingly open to agency and other cultural biases.
Originality/value
To the best of the authors’ knowledge, this is the first study to apply meta-regression techniques for understanding the body of literature on SA and provider choice.
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