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Article
Publication date: 27 December 2022

Giovanni Zampone, Giuseppe Nicolò, Giuseppe Sannino and Serena De Iorio

The study examines the association between board gender diversity and Sustainable Development Goal (SDG) disclosure from an international and longitudinal perspective. It also…

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Abstract

Purpose

The study examines the association between board gender diversity and Sustainable Development Goal (SDG) disclosure from an international and longitudinal perspective. It also investigates the role of the Sustainability Committee (SC) as a possible factor that can mediate the relationship between board gender diversity and SDG disclosure.

Design/methodology/approach

The authors focused on the annual Communication on Progress (CoP) prepared annually by a sample of 526 companies from 39 countries and ten industry sectors along the 2017–2020 period to evaluate the SDG disclosure. Baron and Kenny's (1986) three-step model is estimated to test the impact of the presence of an SC on the SDG disclosure level and the mediating effect exerted by the SC on the relationship between board gender diversity and SDG disclosure.

Findings

Findings shed light on the usefulness of the CoP as an alternative reporting tool to communicate progress against SDGs achievement, especially regarding SDGs 13 and 8. This study evidences that board gender diversity positively influences SDG disclosure. The relationship between board gender diversity and SDG disclosure is not only direct but also mediated by the presence of an SC.

Research limitations/implications

Companies need to consider the role of women in enhancing the effectiveness of their governance mechanisms and their ability to meet stakeholder information needs. Establishing a specific SC represents a valid mechanism that ensures greater transparency about corporate actions tackled to contribute toward SDGs and enhances the relationship between board gender diversity and SDG disclosure among International companies.

Practical implications

The study's findings offer stimuli for policy-makers and regulators to reflect on the relevance of the CoP as a possible alternative communication tool to provide SDGs information and overcome the limitations of the Sustainability Reports.

Originality/value

This is the first study that examines companies' SDG disclosure practices focusing on CoPs. Further, to the best of the authors' knowledge, this is the first study that tests the relationship between gender diversity and SDG disclosure, considering the mediating effect of an SC committee.

Details

Journal of Applied Accounting Research, vol. 25 no. 1
Type: Research Article
ISSN: 0967-5426

Keywords

Open Access
Article
Publication date: 20 February 2024

Marta Juchnowicz, Hanna Kinowska and Hubert Gąsiński

The literature currently offers only fragmentary insights into the research on the relationship between employee emotions and human resource management (HRM). Therefore, further…

Abstract

Purpose

The literature currently offers only fragmentary insights into the research on the relationship between employee emotions and human resource management (HRM). Therefore, further research is essential to bridge this knowledge gap. Our study aims to identify the mediating effects of positive employee emotions and exhaustion in the relationship between HRM and employee engagement.

Design/methodology/approach

Drawing on the literature review findings, a conceptual model was formulated to illustrate the relationship between HRM, employee emotions and engagement. A confirmatory analysis was conducted using structural equation modelling (SEM CFA) on a sample of 1,000 employees to validate the proposed model. The data were collected in 2021, with a particular emphasis on exploring the indirect influence of HRM on engagement through positive employee emotions and exhaustion.

Findings

The quantitative research aimed to test a model depicting the relationship between HRM and employee emotions. The findings indicate the robust effect of HRM on positive employee emotions and exhaustion. The authors observed significant variation in the level of impact depending on the size of the organisation (stronger in large firms) and the sector (stronger in the public sector).

Originality/value

The study bridges the gap in our understanding of the link between HRM and employee emotions. It would be advisable to further explore the specific impact of individual HRM practices on both positive and negative employee emotions. It is worth extending the scope of future research to explore components of the investigated constructs as well as mediators and moderators of the relationship between HRM and employee emotions.

Details

Central European Management Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2658-0845

Keywords

Open Access
Article
Publication date: 18 July 2023

Ana Pérez-Luño, Rocio Aguilar-Caro and Maria F. Muñoz-Doyague

Given the general consensus that creativity is a crucial driving force for innovation and progress, understanding how to promote it would benefit individuals, companies, society…

Abstract

Purpose

Given the general consensus that creativity is a crucial driving force for innovation and progress, understanding how to promote it would benefit individuals, companies, society and academia. Therefore, this paper aims to analyze the independent and contingent impact of individuals’ personality traits, team-member exchange (TMX) and gender on stimulating creativity.

Design/methodology/approach

The study uses a survey-sample of 639 university students (51.96% women) between the ages of 17 and 50. Confirmatory factor analysis (CFA) demonstrated reliability and validity of its measures. To test hypotheses, using structural equation modeling, hierarchical regression analyses were performed.

Findings

Results show that four of the five personality traits (extraversion, agreeableness, conscientiousness and openness to experience) and TMX positively influence creativity. There are no significant differences between men’s and women’s creativity. High TMX reinforces the influence of extraversion on creativity, while low TMX harms this relationship. High extravert women are more creative than high extravert men, while low extravert men are more creative than low extravert women. Low emotionally stable women are more creative than low emotionally stable men, while high emotionally stable men are more creative than high emotionally stable women. There are differences in how women and men take advantage of their openness to experience when TMX is considered. That is, while women take advantage of openness to experience for any value of TMX, men only increase their creativity as openness to experience increases for low values of TMX.

Research limitations/implications

Like all studies, ours has some limitations that provide opportunities for future research. First, care should be taken when generalizing these findings to other contexts. We use data from Spanish individuals, specifically university students. While they are suitable for testing our hypotheses, future studies should establish whether the general tendencies that we observe hold true for other kinds of people from Spain and other countries. Even more, this paper’s perspective might be biased by the authors’ country of origin (south Europe) in terms of gender. According to Hofstede (2001) south European and South American countries are more masculine than other cultures (Mensa and Grow, 2022). Therefore, analyzing these questions in different cultures (countries and settings) would facilitate the generalization of the results. Second, the data we use is mainly cross-sectional so strict causality cannot be inferred. The theory we use assumes specific causal directions, but alternative causal relationships cannot be ruled out. Finally, ideally, we should have controlled for additional variables that might influence the relationships in our model.

Practical implications

This paper has practical implications, as it demonstrates that neither gender is more creative than the other. It goes a step further, explaining how men and women can leverage their personality traits to be more creative. Moreover, since TMX could reinforce the impact of personality traits on creativity, this paper could help managers better organize teams and companies that want to be more innovative by taking into account the personality traits of their employees and how to get the best out of women and men.

Social implications

Traditionally, women have considered creativity to be a man’s thing. The results of this work favor society, demonstrating that women are just as creative as men and that through personality traits and TMX, both men and women can be more creative. These results help to reduce the gender gap and may favor women’s place in today’s society.

Originality/value

This work offers academic and practical implications. The main contributions to the creativity and gender literatures are the following: (1) Women are as creative as men. (2) High extravert and low emotionally stable women are more creative than men. (3) High open to experience women with high TMX are more creative than men at any level of TMX. For practitioners, the understanding of what personality traits have higher impact on creativity depending on the levels of TMX for women and men could help companies and politicians in hiring the most suitable people, especially for those positions where creativity is needed. This would increase the quality of their human capital, allowing them to get the most out of their human resources, from the very beginning of the employment relationship.

Details

Gender in Management: An International Journal , vol. 39 no. 1
Type: Research Article
ISSN: 1754-2413

Keywords

Open Access
Article
Publication date: 21 February 2024

Sharon Alicia Simmons, Chong Kyoon Lee, Susan Young, Lois Shelton and MaQueba Massey

In this study, we question: how do the social costs of failure interact with gendered institutions to affect the early stage entrepreneurship activity? We address this question by…

Abstract

Purpose

In this study, we question: how do the social costs of failure interact with gendered institutions to affect the early stage entrepreneurship activity? We address this question by employing the institutional theory and a unique dataset of 286,989 entrepreneurs across 35 countries.

Design/methodology/approach

To test our hypotheses, we use a multilevel modeling analysis that nests individual entrepreneurs within the countries. To capture individual and country-level variables, we constructed a unique dataset that combines data from the Global Entrepreneurship Monitor (GEM), European Flash Barometer (EUFB), World Bank Development Indicator (WDI), World Bank Doing Business Report (WBDB) and World Economic Forum (WEF).

Findings

Our analysis confirms that higher levels of the country-level gender equality positively correlate with the early-stage entrepreneurship activity of women. Moreover, we find that this positive relationship is amplified in institutional environments with high social costs of failure, suggesting that societal intolerance for failure can exacerbate the negative effect of gender inequality on the participation of women in entrepreneurship.

Research limitations/implications

Our research contributes to academic interest on the role of legitimacy in women entrepreneurship and is of particular interest to international business scholars, seeking a better understanding of multidimensional construction of institutional frameworks across countries. In this study, we set out to address an important research question: how do the social costs of failure interact with gendered institutions to affect entrepreneurship activity? Our study provides a comprehensive portrait of gendered institutions by including the framework conditions of education, healthcare and political power. We found that in societies with gender equality, the likelihood of individuals engaging in the early-stage entrepreneurship activity is higher and that the positive relationship is strengthened in national environments with high social costs of failure.

Practical implications

Our study findings underscore the need for government policies addressing global gender gaps in economic empowerment. In particular, policies assisting women in obtaining education in high-growth industries like information technology or providing funding to women-dominated industries may foster activity for women seeking to do business in such industries. Such policies connect the early-stage entrepreneurship activities with gender equality concerns and initiatives.

Social implications

Regarding the social costs of failure construct, specifically, prior studies generally focus narrowly on the context of failed entrepreneurs. We cast a wider net on men and women entrepreneurs’ entry decisions (irrespective of prior experience with business failure) and provide new views on the effects of social costs of failure on entrepreneurial ecosystems. We also extend the research on the legitimacy of women as entrepreneurs with the gender equality construct.

Originality/value

Unlike previous studies, which often focus on the “3Ms” of market, money and management, our research adopts a more holistic perspective. We recognize that the opportunities and challenges faced by entrepreneurs are shaped not only by individual skills and resources but also by the broader macroenvironment. By incorporating the framework conditions of education, healthcare and political power, alongside the intricate interplay of social costs and norms, our study paints a comprehensive picture of the landscape of female entrepreneurship.

Details

New England Journal of Entrepreneurship, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2574-8904

Keywords

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