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Article
Publication date: 15 January 2024

Dhanushika Samarawickrama, Pallab Kumar Biswas and Helen Roberts

This study aims to examine the association between mandatory corporate social responsibility (CSR) regulations (CSR mandate) and social disclosures (SOCDS) in India. It also…

Abstract

Purpose

This study aims to examine the association between mandatory corporate social responsibility (CSR) regulations (CSR mandate) and social disclosures (SOCDS) in India. It also investigates whether CSR committees mediate the relationship between CSR mandate and SOCDS. Furthermore, this paper explores how business group (BG) affiliation moderates CSR committee quality and SOCDS.

Design/methodology/approach

This study uses a data set of 5,345 observations from the Bombay stock exchange (BSE)-listed firms over 10 years (2011–2020) to examine the research questions. Baron and Kenny’s (1986) three-step model is estimated to examine the mediating role of CSR committees on the relationship between CSR mandate and SOCDS.

Findings

The study reveals that the CSR mandate positively impacts SOCDS in India due to coercive pressures. CSR committees mediate this relationship, with higher CSR committee quality leading to increased SOCDS. Furthermore, the authors report that SOCDS in India is positively related to CSR committee quality, and this relationship is stronger for BG firms. Finally, the supplementary analysis reveals that promoting CSR committee quality enhances firms’ likelihood of meeting CSR mandatory spending and actual CSR spending in India.

Originality/value

This research contributes to the academic literature by shedding light on the intricate dynamics of CSR mandates, CSR committees and SOCDS in emerging economies. Notably, the authors identify the previously unexplored mediation role of CSR committees in the link between CSR mandates and SOCDS. The creation of a composite index that measures complementary CSR committee attributes allows us to undertake a novel assessment of CSR committee quality. An examination of the moderating influence of BG affiliation documents the importance of CSR committee quality, particularly in governance, for enhancing SOCDS transparency within BG firms.

Details

Meditari Accountancy Research, vol. 32 no. 4
Type: Research Article
ISSN: 2049-372X

Keywords

Abstract

Details

International Journal of Lean Six Sigma, vol. 15 no. 5
Type: Research Article
ISSN: 2040-4166

Open Access
Article
Publication date: 26 August 2024

Marianne van Woerkom

While the career literature does acknowledge that personal strengths may function as protective factors that increase the likelihood of positive career outcomes, the topic of…

Abstract

Purpose

While the career literature does acknowledge that personal strengths may function as protective factors that increase the likelihood of positive career outcomes, the topic of strengths has predominantly been studied in the context of career guidance for adolescents and young adults. However, the evolution of strengths persists throughout the entire career and individuals’ awareness and inclination to leverage their strengths change when aging. This paper aims to examine strengths over the (career) lifespan.

Design/methodology/approach

For this purpose, a conceptual analysis was made of the interplay between age and strengths application within the work environment, based on a narrative review of both empirical and conceptual literature on strengths and lifespan (career) development.

Findings

Based on lifespan development theory and results from studies that investigate the relationship between age and strengths, it can be expected that the prominence, awareness and use of strengths, as well as the active engagement in strengths development increase with age. Also, based on the corresponsive principle it is proposed that strengths prominence is reciprocally related to the awareness, use and development of strengths. Implications for future research and practice are discussed.

Originality/value

Whereas positive psychology has contributed to research on career development by its focus on healthy functioning, human potential and well-being the implications from theorizing and research on strengths for the career-lifespan are still relatively unclear. This paper develops testable propositions regarding the relationship between age and strengths and discusses implications for the types of organizational support for strengths that workers of different ages might need.

Details

Career Development International, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1362-0436

Keywords

Content available
Book part
Publication date: 2 September 2024

Abstract

Details

Advances in Disability Research Ethics
Type: Book
ISBN: 978-1-78769-311-1

Article
Publication date: 9 February 2024

Irene Lopatovska and Celia Coan

The study explored how information institutions can support the resilience of parents of adolescents affected by the Russia–Ukraine war. Ukrainian parents are facing major…

Abstract

Purpose

The study explored how information institutions can support the resilience of parents of adolescents affected by the Russia–Ukraine war. Ukrainian parents are facing major challenges of supporting their teenagers through a difficult developmental phase while also “buffering” their war-related hardships. By supporting parents, information institutions can also support children.

Design/methodology/approach

Fifteen parents were interviewed about mental health challenges and resources that are helpful and/or missing from their support systems. Recordings of participant narratives were analyzed using the qualitative thematic analysis technique.

Findings

The findings indicate that both teens and parents rely on internal resilience skills, family, friends and community resources to support themselves. However, a number of additional resources could be offered by information institutions, including content for (1) teens on developing skills in communication, interpersonal relationships, problem solving and academic pursuits; (2) parents on child development and opportunities in their host countries; both groups on (3) both groups on mental health first aid and safe spaces to meet peers. The study recommendations will be of interest to information professionals working with families, especially families affected by disasters.

Research limitations/implications

The study relied on a small convenience sample of participants.

Practical implications

Study recommendations would be of interest to information professionals who develop and provide services to families affected by natural and manmade disasters.

Social implications

Study recommendations improve understanding of the (potential) role of information institutions and libraries in strengthening family and community resilience.

Originality/value

The study offers a rare insight into experiences of war-affect families and provides evidence-driven recommendations for information institutions to support family and community resilience.

Details

Journal of Documentation, vol. 80 no. 4
Type: Research Article
ISSN: 0022-0418

Keywords

Article
Publication date: 28 May 2024

Andrea Kunze and Rodney Hopson

This study aims to explore how science, technology, engineering, mathematics and medicine (STEMM) graduate students’ experiences with and conceptualizations of racism can more…

Abstract

Purpose

This study aims to explore how science, technology, engineering, mathematics and medicine (STEMM) graduate students’ experiences with and conceptualizations of racism can more clearly expose the current racial climate across multiple academic institutions.

Design/methodology/approach

A mixed-method approach using a single online questionnaire consisting of open-ended and Likert scale questions about their perceptions of the racial climate in their department was completed by 34 graduate students of different races and STEMM disciplines.

Findings

Results from this study suggested that graduate students, regardless of race, consistently perceive STEMM as colorblind. The results also suggest that experiencing or witnessing racial discrimination is potentially predictive of perceptions of negative social support. Furthermore, multiracial and international graduate students often face different experiences of discrimination than do other graduate students.

Originality/value

By better understanding STEMM academic climates, higher education institutions can begin to reflect on the social barriers that may limit minoritized students from matriculating in academic STEMM spaces and affect retention.

Details

Studies in Graduate and Postdoctoral Education, vol. 15 no. 3
Type: Research Article
ISSN: 2398-4686

Keywords

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