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1 – 10 of over 19000Sumit Lodhia, Amanpreet Kaur and Sanjaya Chinthana Kuruppu
This study aims to explore how the top 50 Australian companies are disclosing their commitment to addressing the sustainable development goals (SDGs) formulated by the United…
Abstract
Purpose
This study aims to explore how the top 50 Australian companies are disclosing their commitment to addressing the sustainable development goals (SDGs) formulated by the United Nations (UN) in 2015. By investigating the nature and substantiveness of SDG reporting, this study provides exploratory evidence on how companies are taking the initial steps to addressing the SDGs.
Design/methodology/approach
A content analysis of SDG disclosures by the top 50 Australian companies was undertaken. This content analysis was guided by the KPMG (2018) SDG disclosure framework. Legitimacy theory was used to interpret the findings, establishing whether such disclosure was substantive or symbolic.
Findings
This study reports a moderate level of SDG disclosure among Australian companies. The top five most critical SDGs in Australian context are climate action, gender equality, decent work and economic growth, responsible consumption and production and industry, innovation and infrastructure. The findings also highlight that while the focus of Australian companies is on understanding and prioritizing SDGs, the measurement of SDGs performance needs to increase.
Research limitations/implications
This study adds to limited literature on the corporate responses to SDGs by establishing how companies, especially in Australia, are addressing these goals through changes to their reporting systems, thereby communicating their strategic intent in relation to addressing these goals. A focus on symbolic legitimation through SDG disclosure by the Australian companies in this study reaffirms the findings of similar studies and suggests a need for more substantive SDG management and disclosure if these goals are to be adequately addressed by the corporate sector.
Practical implications
The findings of this study provide insights into the current practices and future prospects of corporate responses to SDGs. Policy implications could arise in relation to possible approaches for disclosing social and environmental information and the paper argues for a potential need for regulation of non-financial reporting.
Originality/value
This study contributes to the limited understanding of the corporate response to an urgent sustainability call made by the UN by providing evidence on how Australian companies are embedding, measuring and reporting the SDGs. The research goes beyond a descriptive analysis of SDG disclosure and assesses whether such disclosure is substantive or symbolic.
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Gurmeet Singh and Shavneet Sharma
Obesity is today’s most neglected, yet blatantly visible, public health problem. This study aims to examine the role of social media and goal-directed behavior in motivating…
Abstract
Purpose
Obesity is today’s most neglected, yet blatantly visible, public health problem. This study aims to examine the role of social media and goal-directed behavior in motivating healthy lifestyle intentions for customers experiencing obesity. It investigates the distinct roles of self-conscious emotions (shame and pride) and weight-transformational posts shared by others on social media as moderators of these relationships.
Design/methodology/approach
The conceptual model uses the goal-directed behavior theory and social comparison theory, tested using data collected from 804 obese customers in Fiji through an experimental design.
Findings
Weight-loss transformation posts by others on social media, elicit distinct emotions for obese customers. Obese customers who felt guilt and shame due to shared weight-loss transformation posts showed a stronger association between goal disclosure and healthy lifestyle intention. In addition, the association between goal disclosure and healthy lifestyle intention is conditionally mediated by goal commitment, specifically for those obese customers that elicited guilt over shame due to shared weight-loss transformation posts by others on social media.
Research limitations/implications
Despite the adoption of an experimental design using a fictional stimulus being a commonly used method in marketing studies, external validity issues are likely. Also, this study examines obese customer behavior relating to Facebook. In addition, data collection for this study has been done from a single country perspective. Therefore, caution needs to be exercised when generalizing the findings of this study.
Practical implications
The findings assist businesses and marketers in the health and fitness industry to better leverage social media and goal-directed behavior and understand the emotions of obese customers to undertake data-driven precision marketing strategies.
Originality/value
The findings provide novel insights into goal disclosure and commitment, electronic word-of-mouth on social media platforms, self-conscious emotions and healthy lifestyle intentions for customers experiencing obesity.
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Rabiu Saminu Jibril, Muhammad Aminu Isa, Zaharaddeen Salisu Maigoshi and Kabir Tahir Hamid
This study aims to examine how audit committee (AC) attributes influence quality and quantity disclosure of energy consumed by the listed nonfinancial firms for the period of…
Abstract
Purpose
This study aims to examine how audit committee (AC) attributes influence quality and quantity disclosure of energy consumed by the listed nonfinancial firms for the period of five years (2016–2020). The study aims at providing empirical evidence on how board of director’s independence influences the relationship between AC attributes and firms’ energy in achieving sustainable development goals (SDGs) on world climate policy.
Design/methodology/approach
The study obtained data from a sample of 83 listed nonfinancial firms, content analysis technique was used to compute energy disclosure indexes using global reporting initiative standards, while regression analysis was conducted to test the relationship among research variables.
Findings
The study revealed that AC independence, diversity and meetings were significantly related with energy disclosure. Also, the study found that other variables were insignificantly related with energy disclosure.
Research limitations/implications
The study is constrained for not considering all listed firms in the country. Furthermore, the study considered selected attributes, other important audit-committee size attributes such as audit-committee size, audit-committee size tenure could be study in by the future study.
Practical implications
The study’s findings would have practical implications for corporations and other business organizations seeking to actively involve the energy-related SDGs 7 and 13 in their business models and successfully communicate these efforts to stakeholders.
Originality/value
To the best of author’s knowledge, this is the first study that provides empirical evidence on the effect of AC attributes on the energy disclosure using effect of board independence as moderator in Nigeria.
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Lindsay Sheehan, Nathalie Oexle, Michael Bushman, Anthony Fulginiti and Laura M. Frey
People who have lived experiences with suicide often struggle with concealable stigmatized identities that threaten their inclusion and recovery. While disclosure of a stigmatized…
Abstract
Purpose
People who have lived experiences with suicide often struggle with concealable stigmatized identities that threaten their inclusion and recovery. While disclosure of a stigmatized identity can promote support and recovery and therefore prevent suicide, it may also present distinct risks. The purpose of this paper is to summarize key issues in suicide-related disclosure, suggest theoretical models for describing suicide-related disclosure and identify research needs.
Design/methodology/approach
This conceptual paper discusses the existing literature on disclosure of concealable stigmatized identities, then explores research on disclosure of suicidal ideation, suicide attempt and suicide loss. Theoretical models (disclosure processes model and interpersonal theory of suicide) that can be employed in understanding suicide-related disclosure are explored. Finally, the paper suggests areas for future research, including longitudinal research to identify strategic disclosure practices that can lead to greater inclusion and recovery.
Findings
Research on suicide-related disclosure should differentiate between disclosure of past and current suicidality, incorporate theoretical frameworks and examine approaches for preparing potential confidants and disclosers for the disclosure process.
Originality/value
This paper highlights issues unique to the disclosure of suicidal thoughts and behaviors, and to suicide loss.
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Antonio Iazzi, Lorenzo Ligorio, Demetris Vrontis and Oronzo Trio
The objective of the paper is to assess food and beverage companies' levels of communication about their activities and sustainability performances, in terms of their compliance…
Abstract
Purpose
The objective of the paper is to assess food and beverage companies' levels of communication about their activities and sustainability performances, in terms of their compliance with the requirements of the Global Reporting Initiative (GRI) Standards and the consistency of the contents of the sustainability reports they publish on the Sustainable Development Goals (SDGs).
Design/methodology/approach
To this end, a content analysis of the non-financial reports published by 102 food and beverage companies in the year 2018 has been conducted to identify the most adopted GRI guideline and the nature of the communicated SDGs. Finally, three t-tests have been used to understand how the presence on a listed market, the geographical settlement and nature of the company affects the corporate social responsibility (CSR) communication.
Findings
The study has revealed how the transition to the more recent GRI Standards guidelines is still on going. Also, it has emerged how food and beverage companies are supporting the pursuit of the SDGs through the reduction of work inequalities. At last, the analysis has showed how the presence on a listed market is a driver of CSR communication.
Originality/value
The findings of the present study provide a picture of the current CSR practices in the food and beverage sector and allow companies to effectively choose the most suitable non-financial indicators and GRI guidelines. Also, the present contribution has revealed the key SDGs considered by food and beverage companies.
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A.M.I. Lakshan, Mary Low and Charl de Villiers
Integrated reporting (IR) promotes the disclosure of future-oriented information to enable financial stakeholders to make better-informed decisions. However, the downside to this…
Abstract
Purpose
Integrated reporting (IR) promotes the disclosure of future-oriented information to enable financial stakeholders to make better-informed decisions. However, the downside to this type of disclosure is the risk to management of disclosing such future-oriented information. This paper aims to explore how IR preparers manage the risk of disclosing future-oriented information in companies’ integrated reports.
Design/methodology/approach
This study represents an exploratory interpretative thematic analysis of 33 semi-structured interviews with managers involved in IR in eight Sri Lankan companies representing various industries. The thematic analysis is informed by the research literature and prior studies on IR.
Findings
This paper provides evidence of various strategies to manage the risk associated with the disclosure of future-oriented information in integrated reports. These strategies include making non-specific predictions; increasing the accuracy of the predictions; linking performance management to disclosed targets, thus ensuring individual responsibility for target achievement; disclosing ex post explanations for not achieving previously disclosed targets; and linking disclosed targets to the company’s risk management procedures. However, these strategies can cause managers to provide conservative future-oriented information, rather than “best estimate” future-oriented information.
Practical implications
The study describes the strategies that managers use to mitigate the risks involved in disclosing future-oriented information. These strategies can provide support or raise concerns, for managers in deciding how to deal with such risks. Regulators tasked with investor protection, as well as stock exchanges interested in the transparency and accountability of listed companies’ activities should be aware of these strategies. Furthermore, the International Integrated Reporting Council (IIRC) should be interested in the implications of this study because some of the identified strategies could undermine the usefulness of integrated reports to stakeholders. This is a significant concern given that the IIRC envisages integrated reporting and thinking as vehicles that could align capital allocation and corporate behaviour with wider sustainable development goals.
Social implications
The trend of future-oriented information moving from being used only in organisations’ internal management systems to being externally reported in integrated reports has implications for stakeholder groups interested in the reported targets. This study reveals management strategies that could affect future-oriented information reliability and reduce their usefulness for users of integrated reports.
Originality/value
This study provides unique insights into the emerging area of how managers deal with the risks involved in disclosing future-oriented IR information.
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Iftakar Hassan Abdulla Haji, Alessandro M. Peluso and Ad de Jong
This study aims to integrate and extend existing approaches from self-identity literature by examining the underexplored aspects of online private self-disclosure. The study first…
Abstract
Purpose
This study aims to integrate and extend existing approaches from self-identity literature by examining the underexplored aspects of online private self-disclosure. The study first explores the experiential value co-created when consumers voluntarily self-disclose on public platforms. Second, it sheds light on what motivates such consumers to disclose private self-images and experiences, thus giving up some degree of privacy on an unrestricted platform.
Design/methodology/approach
This study conducted 65 laddering interviews and observed the profiles of ten consumers, who actively posted self-images on Instagram, through a netnographic study. Then, this study implemented a means-ends chain analysis on interview data.
Findings
This study found that online private self-disclosure can involve a co-created experiential value that consists of consumers’ self-affirmation, affective belief and emotional connection. These value components derive from three higher-order psychological consequences – empowerment, buffering offline inadequacy of self-worth and engagement – and four functional consequences – opportunity to learn, online control, self-brand authenticity and impression management.
Implications
Operationally, this study proposes that Instagram could be configured and synched with other social networking sites to provide a more complete representation of the online self. Using algorithms that simultaneously pull from other social networking sites can emotionally connect consumers to a more relevant and gratifying personalized experience. Additionally, managers could leverage the findings to tailor supporting tools to transfer consumers’ private self-disclosure skills learned during online communication into their offline settings.
Originality
This research contributes to the extant marketing literature by providing insights into how consumers can use private self-disclosure to co-create experiential value, an emerging concept in modern marketing that is key to attaining satisfied and loyal consumers. This study shows that, even in anonymous online settings, consumers are willing to self-disclose and progress to stable intimate exchanges of disclosure by breaking their inner repression and becoming more comfortable with releasing their desires in an emotional exchange.
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Cynthia Van Hulle and Nico Dewaelheyns
The aim of this study is to show the provision of research measures information on the Internet by private non-profit organizations (NPOs) and provide insight on underlying…
Abstract
Purpose
The aim of this study is to show the provision of research measures information on the Internet by private non-profit organizations (NPOs) and provide insight on underlying drivers.
Design/methodology/approach
This research involves scoring websites of Belgian NPOs on the basis of their information dissemination and applies univariate and multivariate statistical methods to analyze the driving forces. It also provides two illustrating case studies.
Findings
The drivers of Internet information provision in our sample organizations show many similarities to those found for for-profit corporations. However, contrary to the latter, NPOs include little financial information and focus on their goals. Furthermore, in line with the notion that insiders-workers may capture the organization, we find that the degree of professionalization has a significantly negative impact on disclosure. Overall, outside pressures as predicted by neo-institutional theory and agency issues are important in shaping communication of information. In fact, the two cases indicate that the pressures, as predicted by neo-institutional theory, may easily lead NPOs to cater to key stakeholders in much the same way as for-profit corporations cater to customers.
Research limitations/implications
The results are indicative of general forces driving NPO behaviour. Of interest would be a more in-depth analysis to link the prevalence of certain forces to specific governance models and to contextual factors.
Practical implications
These findings may give users/visitors of websites better insight into the forces shaping information communication policies of an NPO.
Originality/value
This paper adds to the scant evidence on Internet information provision by private non-profit organizations and its drivers. As such, it offers an opportunity to study the forces that are likely shaping decision-making within NPOs.
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Given the growing prominence of voice-activated artificial intelligent devices (VAIs) as the strategic market-facing technology for grocery purchases, this article aims to bring…
Abstract
Purpose
Given the growing prominence of voice-activated artificial intelligent devices (VAIs) as the strategic market-facing technology for grocery purchases, this article aims to bring together theories on anthropomorphism, trust, emotional attachment, self-connection and self-disclosure in one conceptual framework establishing that consumer–VAI relationship has significant implications for grocery purchase satisfaction and intention to repurchase using VAIs.
Design/methodology/approach
The study tested seven hypotheses through a survey-based approach comprising of two studies.
Findings
The study empirically supports VAI anthropomorphism and trust in VAIs as predictors of consumer–VAI emotional attachment and establishes the moderating role of consumer self-disclosure. Consumer–VAI self-connection resulting from emotional attachment results in grocery purchase satisfaction and intention to repurchase using VAIs.
Research limitations/implications
The article offers a novel perspective on consumer–VAI relationships and the use of VAIs for grocery purchases. It establishes an agentic role of consumers when ordering groceries using VAIs, creating a deeper understanding of how consumer–VAI emotional attachment results in extensions of consumers’ self-identity, resulting in purchase satisfaction and repurchase intention using VAIs.
Practical implications
Establishing a consumer–VAI relationship, the article brings out the strategic importance of VAIs for marketers in grocery purchases and repurchases, which can be extended to other purchases.
Originality/value
The article offers a new perspective on establishing VAIs as strategically important market-facing devices by examining consumer relationships with VAIs and offering valuable insights on how consumer emotional attachment with VAIs results in satisfaction and intention to repurchase using VAIs.
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Santi Gopal Maji and Prachi Lohia
This study aims to investigate the influence of disclosing environmental, social and governance (ESG) factors on financial performance, taking into account the moderating effect…
Abstract
Purpose
This study aims to investigate the influence of disclosing environmental, social and governance (ESG) factors on financial performance, taking into account the moderating effect of the COVID-19 pandemic.
Design/methodology/approach
A sample of the top 100 non-financial firms listed on the Bombay Stock Exchange, for the years 2019–2022, has been considered. Suitable panel regression models have been used to assess the impact of non-financial disclosure on accounting and market measures of firm performance. In addition, a panel data moderating effect model is used to assess the moderating impact.
Findings
The outcomes of the study partially favour the value-creation role of ESG disclosure. Specifically, the disclosure of already established ESG metrics, particularly social and governance aspects, positively impacts the market performance while environmental transparency negatively impacts the accounting performance. Of the three ESG components, only extended governance disclosure adds to market value. Results of the moderation effect reveal a significant impact of the pandemic on the ESG disclosure–financial performance relation. However, a more pronounced effect before the pandemic is observed. The results are robust to endogeneity.
Originality/value
This study sheds light on the financial consequences of ESG disclosure within the context of an emerging nation. This is done by using a novel holistic ESG reporting framework to obtain more accurate results. Furthermore, the study distinguishes itself by examining the long-term moderating influence of the unexpected COVID-19 crisis on the ESG disclosure–financial performance relation.
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