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1 – 8 of 8This paper aims to use the social impact hypothesis and the shift of focus hypothesis to examine what drives controversial industries to make philanthropic donations: sustainable…
Abstract
Purpose
This paper aims to use the social impact hypothesis and the shift of focus hypothesis to examine what drives controversial industries to make philanthropic donations: sustainable development, which can in turn lead to higher firm performance or a better corporate image.
Design/methodology/approach
This study employed a sample of Chinese firms from 2008–2015 and conducted regression analysis to explore the motivations behind corporate philanthropy.
Findings
Philanthropic giving is positively and significantly related to all indicators of firm performance; the interaction term of controversial industries and philanthropic giving is also positively and significantly related to firm performance. The empirical evidence supports the social impact hypothesis.
Practical implications
The empirical evidence shows that firms engage in philanthropic giving, mainly in pursuit of their own interests. Hence, managers should consider the inherent characteristics of the company and then combine social interests with their economic interests to design a philanthropic strategy of their own, which can in turn contribute to sustainable development.
Originality/value
This paper empirically confirms that the social impact hypothesis holds for the philanthropic activities of Chinese firms. This is a rare finding in related studies.
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This paper aims to use stakeholder theory and the guanxi perspective to examine the determining factors of water resources information disclosure among Chinese enterprises in the…
Abstract
Purpose
This paper aims to use stakeholder theory and the guanxi perspective to examine the determining factors of water resources information disclosure among Chinese enterprises in the context of authoritarian and normative pressures.
Design/methodology/approach
Content analysis is first applied to analyze the environmental sustainability reports of the sample enterprises from 2010 to 2017. Afterward, logistic regression analysis is used to analyze the coded data and examine the proposed hypotheses.
Findings
The empirical evidence shows that having the state as the largest shareholder is positively, but not significantly, related to disclosure of water resources information. Water-sensitive industries are positively and significantly related to the disclosure of water resources information. Guanxi is negatively related to disclosure of water resources information, but not to the level of significance. The effect of the interaction term (Guanxi × Large) on disclosure is negative and also significant.
Practical implications
It is necessary for enterprises to build environmental awareness, increase information transparency for better communication with stakeholders and also establish accountability mechanisms. For effective disclosure and higher information transparency, the Chinese Government should take measures to avoid the disruption of guanxi and ensure effective enforcement of laws.
Social implications
Industrial organizations or supervisory institutions are advised to encourage firms to build awareness of water-related risks and environmental sustainability and to improve how they disclose water resources information to stakeholders.
Originality/value
This study offers evidence of the determining factors of water resources information disclosure, a topic that has been rarely studied before. The evidence sheds light on how firms, especially those in China, have dealt with disclosure of water resources information in the context of authoritarian and normative pressures.
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Hui-Cheng Yu, Lopin Kuo and Mao-Feng Kao
This study aims to apply signaling theory to examine whether corporate social responsibility (CSR) disclosure can deliver effective signals to stakeholders to increase a firm’s…
Abstract
Purpose
This study aims to apply signaling theory to examine whether corporate social responsibility (CSR) disclosure can deliver effective signals to stakeholders to increase a firm’s competitive advantage in China. Whether ownership patterns or environmental sensitivity causes a significant difference in the relationship between a firm’s CSR disclosure and competitive advantage is also examined.
Design/methodology/approach
Data analysis is based on a regression model. Content analysis is performed to convert qualitative CSR information of Chinese firms into quantitative data, while intellectual capital (IC) is used as a proxy variable for competitive advantage.
Findings
The difference in competitive advantage impairment between environmentally sensitive industries (ESIs) and non-environmentally sensitive industries (NESIs) is significant. Further comparisons on the relationship between overall CSR disclosure and competitive advantage among state-owned enterprises, privately owned enterprises, ESIs and NESIs suggest that the relationship is negative.
Research limitations/implications
The study extends research of strategic CSR to signaling theory and competitive advantage. In particular, a research using IC as a proxy for competitive advantage is rare. It also contributes to the literature on competitive advantage and strategic CSR by examining the effects of both CSR disclosure and IC.
Originality/value
This paper provides evidence related to stakeholders’ reaction to managers’ various CSR strategies in China. The contribution of this study is that it confirms that different CSR initiatives have different effects on the competitiveness of enterprises in China.
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Taking on a corporate political activity (CPA) perspective, the purpose of this paper is to investigate how CPA affects environmental sustainability disclosure among firms in…
Abstract
Purpose
Taking on a corporate political activity (CPA) perspective, the purpose of this paper is to investigate how CPA affects environmental sustainability disclosure among firms in China and whether the disclosure level varies across ownership structures and environmental sensitivity statuses.
Design/methodology/approach
The sample comprises 652 corporate social responsibility reports released by firms in China during 2008-2010. Data are coded through a content analysis procedure before being analyzed using regression analysis.
Findings
The authors find a significant and positive association between CPA and environmental sustainability disclosure. However, the effect of CPA on environmental sustainability disclosure is significantly negative among firms in the environmentally sensitive industries (ESIs) and privately owned enterprises (POEs). More specifically, a firm’s environmental disclosure level is lower when the proportion of board members with a significant status, such as party chief of the Communist Party, is higher among firms in ESIs and POEs. This implies that firms with guanxi (i.e. Chinese-specific CPA) are more likely to be free from trouble.
Originality/value
This empirical study offers important evidence on the fulfillment of environmental sustainability policies and the effectiveness of regulatory controls that China has used in the development toward a low-carbon economy.
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Lopin Kuo, Hui-Cheng Yu and Bao-Guang Chang
This paper aims to examines whether Chinese firms’ signals of green governance, including environmental management, green innovation, and greenhouse gas (GHG) and pollution…
Abstract
Purpose
This paper aims to examines whether Chinese firms’ signals of green governance, including environmental management, green innovation, and greenhouse gas (GHG) and pollution emission, vary significantly with their ownership structure and aim of being environmentally sensitive.
Design/methodology/approach
From corporate social responsibility (CSR)-China website and CNINFO, a total of 781 CSR reports released during 2008-2010 were collected. The collected data were coded and analyzed using content analysis.
Findings
In overall disclosure of environmental protection information (TotalEP), no significant difference existed between state-owned enterprises (SOEs) and privately owned enterprises (POEs). Chinese environmentally sensitive industries (ESIs) have a tendency to disclose significantly more information about their actions of environmental protection than their counterparts. Moreover, SOEs and ESIs scored higher than their counterparts on energy saving and carbon reduction and development of circular economy. A steady increase was also observed in the disclosure ratio for CO2 emission. During 2008-2010, SOEs and ESIs were relatively more committed to the disclosure of SO2 emission as compared to other emission items.
Practical implications
Managers should disclose signals of green governance actively to avoid adverse selection caused by information asymmetry which further lower their financing cost.
Originality/value
There is still a lack of evidence as to whether Chinese firms are implementing actions to slow down climate change. This paper endeavours to provide an insight into Chinese firms’ compliance with the green governance requirements of the Eleventh Five-Year Plan. The study hopes to fill the current gap in understanding the environmental behaviours of Chinese firms under pressure to alleviate climate change.
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Min Li, Wenyuan Huang, Chunyang Zhang and Zhengxi Yang
The purpose of this paper is to draw on triadic reciprocal determinism and social exchange theory to examine how “induced-type” and “compulsory-type” union participation influence…
Abstract
Purpose
The purpose of this paper is to draw on triadic reciprocal determinism and social exchange theory to examine how “induced-type” and “compulsory-type” union participation influence union commitment and job involvement, and how union participation in the west differs from that in China. It also examines whether the role of both organizational justice and employee participation climate (EPC) functions in the Chinese context.
Design/methodology/approach
Cross-sectional data are collected from 694 employees in 46 non-publicly owned enterprises, both Chinese and foreign, in the Pearl River Delta region of China. A multi-level moderated mediation test is used to examine the model of this research.
Findings
Union participation is positively related to organizational justice, union commitment and job involvement. In addition, organizational justice acts as the mediator among union participation, union commitment and job involvement. Specifically, the mediating role of organizational justice between union participation and union commitment, and between union participation and job involvement, is stronger in high-EPC contexts than low-EPC contexts.
Originality/value
Instead of examining the impacts of attitudes on union participation, as per most studies in the western context, this research examines the impacts of union participation in the Chinese context on attitudes, including union commitment and job involvement. It also reveals the role of both organizational justice and EPC in the process through which union participation influences union commitment and job involvement.
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Hong Xiao, Yuan Li, Jian-Feng Yu and Hui Cheng
Virtual assembly process plays an important role in assembly design of complex product and is typically time- and resource-intensive. This paper aims to investigate a dynamic…
Abstract
Purpose
Virtual assembly process plays an important role in assembly design of complex product and is typically time- and resource-intensive. This paper aims to investigate a dynamic assembly simplification approach in order to demonstrate and interact with virtual assembly process of complex product in real time.
Design/methodology/approach
The proposed approach regards the virtual assembly process of complex product as an incremental growth process of dynamic assembly. During the growth process, the current-assembled-state assembly model is simplified with appearance preserved by detecting and removing its invisible features, and the to-be-assembled components are simplified with assembly features preserved using conjugated subgraphs matching method based on an improved subgraph isomorphism algorithm.
Findings
The dynamic assembly simplification approach is applied successfully to reduce the complexity of computer aided design models during the virtual assembly process and it is proved by several cases.
Originality/value
A new assembly features definition is proposed based on the notion of “conjugation” to assist the assembly features recognition, which is a main step of the dynamic assembly simplification and has been translated into conjugated subgraphs matching problem. And an improved subgraph isomorphism algorithm is presented to address this problem.
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Hui Cheng, Run‐Xiao Wang, Yuan Li and Kai‐Fu Zhang
Assembly variations, which will propagate along the assembly process, are inevitable and difficult to analyze in Aeronautical Thin‐Walled Structures (ATWS) assembly. The purpose…
Abstract
Purpose
Assembly variations, which will propagate along the assembly process, are inevitable and difficult to analyze in Aeronautical Thin‐Walled Structures (ATWS) assembly. The purpose of this paper is to present a new method for analyzing the variation propagation of ATWS with automated riveting.
Design/methodology/approach
The paper addresses the variation propagation model and method by first, forming a novel Stage‐State model to represent the process of automated riveting. Second, the effect of positioning error on assembly variation is defined as propagation variation (PV), and propagation matrix of key characteristic points (KCP) is discussed. Third, the effect between the variations in each stage is defined as expansion variation (EV). According to the analysis of mismatch error and the reference transformation, the expansion matrix is formed.
Findings
The model can solve the variation propagation problem of ATWS with automated riveting efficiently, which is shown as an example of this paper.
Practical implications
The variation obtained by the model and method presented in this paper is in conformity with the variation measured in experiments.
Originality/value
The propagation variation and expansion variation is proposed for the first time, and variations are studied according to novel propagation matrix and expansion matrix.
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