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1 – 10 of 26Ragna Kemp Haraldsdottir and Johanna Gunnlaugsdottir
Many organizations are challenged by different and, perhaps, opposite, registration and protection obligations of information regarding their employees. The purpose of this paper…
Abstract
Purpose
Many organizations are challenged by different and, perhaps, opposite, registration and protection obligations of information regarding their employees. The purpose of this paper is to explore how organizations balance the registration obligations of the Icelandic equal pay standard (EPS) and the protection requirements of the general data protection regulation (GDPR). It aims to raise awareness of how information professionals can ensure that documentation on the education and skills of employees is authentic, traceable and secure.
Design/methodology/approach
The analytical framework covered multiple-cases and semi-structured interviews with various professionals and comprehensive documentary analysis.
Findings
The findings indicate that the organizations were not properly prepared for the implementation of the EPS and were hesitant regarding further registration of personal information due to GDPR. Documentary analysis also revealed critical attitudes towards the legal endorsement of the standard and its potential success.
Originality/value
There is a lack of studies explaining the juxtaposition of information and records management and the legal and regulatory environment. This paper provides a unique description of how information and recordkeeping practices function with the requirements of the EPS whilst complying with GDPR. The results could bring valuable opportunities for the information profession regarding the development, implementation, administration and maintenance of documentary evidence regarding the requirements of international and national standards and legislations and advance their collaboration with other professionals in the management of information.
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Gopi Bidari and Hadrian Geri Djajadikerta
This paper examines the relationship between selected firm-specific variables and the extent of corporate social responsibility (CSR) disclosures made by Nepalese banks.
Abstract
Purpose
This paper examines the relationship between selected firm-specific variables and the extent of corporate social responsibility (CSR) disclosures made by Nepalese banks.
Design/methodology/approach
A content analysis approach of the banks' annual reports is applied using a CSR disclosure index based on the Global Reporting Initiative guidelines. The factors identified in this study – bank size, bank age and bank profitability – are analyzed against the extent of CSR disclosures in the Nepalese banks using multiple regression.
Findings
The main finding from the content analysis indicates that the extent of CSR disclosures made by Nepalese banks in their annual reports is mostly descriptive, with charity and donation being the most disclosed items. The main findings from the correlation and regression analyses show that there are positive and significant relationships between both bank size and profitability and the extent of CSR disclosures in the Nepalese banks, while bank age is a partial determinant.
Originality/value
Banks have a significant role in the Nepalese economy. This study offers insights into the CSR disclosure practices of Nepalese banks, examines the potential factors affecting CSR disclosure and expands the pool of CSR knowledge in the developing country context, especially in the banking sector.
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Paolo Landoni, Simone Franzò, Davide Viglialoro, Alessandro Laspia and Roberto Verganti
This paper aims to provide a comprehensive view of the different competition-based approaches that policymakers can exploit to foster external knowledge search and their…
Abstract
Purpose
This paper aims to provide a comprehensive view of the different competition-based approaches that policymakers can exploit to foster external knowledge search and their positioning among innovation policy measures. A growing number of companies have implemented initiatives to access external knowledge to increase their innovativeness, consistently with the open innovation paradigm. Competition-based approaches have received increasing attention by the private sector as a way to access external knowledge. However, despite their potential role as innovation policy measures, a limited attention has been devoted so far to investigate them from the policymakers’ perspective.
Design/methodology/approach
To this aim, a two-stage empirical analysis has been carried out to develop a taxonomy of competition-based approaches. The first stage leveraged a multiple case study methodology including a sample of 20 competition-based approaches, while the second one leveraged interviews with Italian and European key informants.
Findings
This paper proposes a novel taxonomy including eight competition-based approaches, which differ among each other in terms of policy strategy, scope breadth and output required. Moreover, this paper enriches a well-established taxonomy of innovation policy instruments with the identified competition-based approaches.
Originality/value
This study contributes to the current debate on innovation policy by providing a taxonomy that includes eight competition-based approaches that can be exploited by policymakers to foster external knowledge search as well as their positioning among the innovation policy instruments. The taxonomy will hopefully support policymakers in identifying of the most suitable instruments in the light of their policy strategy and objectives.
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Katrin Olafsdottir and Arney Einarsdottir
The purpose of this study is to estimate the effects of gender composition in the workplace on employee job satisfaction and commitment.
Abstract
Purpose
The purpose of this study is to estimate the effects of gender composition in the workplace on employee job satisfaction and commitment.
Design/methodology/approach
The data were collected on both the organizational and employee levels at three different points in time in organizations with more than 70 employees. Multi-level mixed-effects ordered logistics regressions were used to account for the multi-level nature of the data and the ordered nature of the dependent variables.
Findings
Employees in gender-balanced workplaces show higher levels of job satisfaction and commitment than those in female-dominated or male-dominated workplaces. The relationship is also based on the gender of the individual, as men show a significantly lower level of both job satisfaction and commitment when working in male-dominated workplaces than others, while for women, the effect is only significant for commitment.
Practical implications
Aiming for a balance in the gender composition of the workplace may improve employee attitudes, especially for men. The results also indicate that further research is warranted into why job satisfaction and commitment are significantly lower among men in male-dominated workplaces.
Originality/value
The relationship between gender and job satisfaction and commitment is well established, but less is known about the effects of gender composition on job satisfaction and commitment. Previous papers have focused on job satisfaction. This paper extends prior studies by estimating the effects of gender composition on both job satisfaction and commitment using multi-level regressions on a rich dataset.
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ABM Fazle Rahi, Ruzlin Akter and Jeaneth Johansson
The purpose of this study is to explore the impact of sustainability (environmental, social and governance or ESG) practices on the financial performance (FP) of the Nordic…
Abstract
Purpose
The purpose of this study is to explore the impact of sustainability (environmental, social and governance or ESG) practices on the financial performance (FP) of the Nordic financial industry.
Design/methodology/approach
The study covers a sample selection of observations for a total of 152 firm-years for 39 financial companies within the Nordic region (Sweden, Denmark, Finland and Norway) for the business years including 2015–2019. Data regarding ESG and FP indicators were extracted from the Thomson Reuters Eikon database in July 2020. This is a quantitative study using regression and a generalized method of moments.
Findings
Using static and dynamic estimators, the authors found both positive and negative impacts of sustainability practice on FP. The authors identified a negative relationship between ESG practices and FP (return on invested capital, return on equity and earnings per share). The authors identified a positive relationship between governance and return on assets.
Originality/value
A key contribution to the accounting literature is the finding that there is a risk for financial firms in adopting sustainability practices, as they follow a logic that contradicts the purely economic rationale. On the other hand, the positive relationship between governance and FP helps not only companies but also regulators and researchers to understand the positive impact of a good governance structure.
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