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1 – 7 of 7Ricky Chung, Lyndie Bayne and Jacqueline Birt
This study investigates the impact of environmental, social and governance (ESG) disclosure on firm financial performance under a mandatory disclosure regime in Hong Kong.
Abstract
Purpose
This study investigates the impact of environmental, social and governance (ESG) disclosure on firm financial performance under a mandatory disclosure regime in Hong Kong.
Design/methodology/approach
The authors examine the largest 109 firms listed on the Hong Kong Exchange (HKEX) as of the financial year of 2019. The authors use a manually constructed index based on the most current 2019 ESG Reporting Guide launched by HKEX, followed by quantitative statistical methods using a model that follows the valuation framework by Ohlson.
Findings
The authors find a significant positive association between total ESG disclosure level and firm financial performance in the main tests. However, when the total ESG scores are partitioned into environmental and social subscores, the results show that only social disclosures are value relevant. Moreover, the results demonstrate that environmental and social subscores are both significant when return on assets (ROA) is used as a dependent variable. Furthermore, the robustness tests show that only qualitative ESG information is value relevant to share prices, while both quantitative and qualitative ESG information are relevant to ROA. In addition, the disclosure quality of annual reports alone is good in explaining the firm financial performance in this study.
Originality/value
This study contributes to existing non-financial reporting literature using hand-collected data as well as examining the firm financial performance of ESG reporting under the mandatory disclosure regime in the Hong Kong context.
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Jacqueline Burgess and Christian Martyn Jones
This study aims to investigate consumer perceptions of inauthenticity due to adulteration of a narrative brand ending by using the research context of the final season and ending…
Abstract
Purpose
This study aims to investigate consumer perceptions of inauthenticity due to adulteration of a narrative brand ending by using the research context of the final season and ending of the television series, Game of Thrones.
Design/methodology/approach
Two data sets totalling 2,032 online comments detailing consumer reactions to the final season of Game of Thrones were analysed using thematic analysis and human interpretive analysis. The coding was an iterative and continuous process, and posts were returned to and re-examined to refine codes and groupings as the analysis progressed.
Findings
The results indicate consumers perceived the ending of the eighth and final season of the television series, Game of Thrones, did not meet their expectations and was not authentic due to rushed writing and illogical character and plot developments. Consumers judged this adulteration was so great that it was a moral violation and transgression. Consumers also sought to assign blame for the inauthenticity, which they attributed to the writers and showrunners, who became the subject of revenge behaviours.
Originality/value
This study indicates consumers of narrative brands, due to their strong emotional attachments to their characters and storyworlds, may perceive unexpected and extensive changes to them as moral violations and transgressions and thus inauthentic. Consumers establish the authenticity of a narrative brand by regularly scrutinising narrative and character development against their expectations as shaped by prior narrative content. Due to their emotional attachment, consumers may attempt to attribute blame for the inauthenticity. The findings have not been established in prior research, and inauthenticity in a narrative brand context is also explored for the first time.
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This chapter will provide an analysis of current educational conditions of Black males within our K-12 school system and the ongoing instructional implications for school leaders…
Abstract
This chapter will provide an analysis of current educational conditions of Black males within our K-12 school system and the ongoing instructional implications for school leaders working to address literacy leadership and practice. It will provide insight and motivation for school leaders as they navigate political, social, and policy systems that surround the current educational climate and instructional expectations. Readers will engage in a reflective, collaborative, and constructive learning process related to how successful school leaders enhance teaching and learning on their school campuses for Black males and what behaviors are critical to supporting teachers and students through the process. Specifically at the elementary level where foundational decoding, fluency, and comprehension skills are developed and cultivated for early learners we must be intentional with all aspects of the learning process and our instructional pedagogy. This chapter will work to expand the body of knowledge surrounding Black males as we commit to deconstructing existing and reconstructing inclusive, equitable, and just learning environments. Implications for research, policy and practice, including recommendations to support ongoing formal and informal professional learning opportunities for educators to openly discuss their understanding of Black males, challenges they face, and strategies that they have found to be successful will be disclosed.
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Kathleen Campana, Jacqueline Kociubuk, J. Elizabeth Mills and Michelle H. Martin
The purpose of this study was to bring library practitioners and researchers together to develop two co-designed tools for helping library practitioners gain a more holistic…
Abstract
Purpose
The purpose of this study was to bring library practitioners and researchers together to develop two co-designed tools for helping library practitioners gain a more holistic understanding of families in underserved groups and identify their values with the goal of developing more relevant learning experiences for them. The co-designed tools were then tested with Master’s of Library and Information Science (MLIS) students at two universities, whose feedback yielded several valuable findings and informed revisions to the tools.
Design/methodology/approach
A participatory, design-based approach was used throughout the study, both with engaging library practitioners in the co-design of different tools and processes introduced in the Toolkit, and to help MLIS students and library practitioners test the tools and provide feedback on the tool revisions.
Findings
Students indicated that the tools helped them develop a deeper understanding of underserved groups and their values and gave the students the time and space to reflect on their understanding of the socio-cultural and value contexts of their communities and the values they hold.
Originality/value
This study can help libraries more effectively design strengths-based learning experiences that are meaningful and relevant to underserved groups and their values, particularly for children and families from underserved communities.
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Kaleb L. Briscoe and Veronica A. Jones
Legislators continue to label Critical Race Theory (CRT) and other race-based concepts as divisive. Nevertheless, CRT, at its core, is committed to radical transformation and…
Abstract
Purpose
Legislators continue to label Critical Race Theory (CRT) and other race-based concepts as divisive. Nevertheless, CRT, at its core, is committed to radical transformation and addressing issues of race and racism to understand how People of Color are oppressed. Through rhetoric and legislative bans, this current anti-CRT movement uses race-neutral policies and practices to limit and eliminate CRT scholars, especially faculty members, from teaching and researching critical pedagogies and other race-based topics.
Design/methodology/approach
Through semi-structured interviews using Critical Race Methodology (CRM), the authors sought to understand how 40 faculty members challenged the dominant narratives presented by administrators through their responses to CRT bans. Additionally, this work aimed to examine how administrators’ responses complicate how faculty make sense of CRT bans.
Findings
Findings describe three major themes: (1) how administrators failed to respond to CRT bans, which to faculty indicated their desire to present a neutral stance as the middle ground between faculty and legislators; (2) the type of rhetoric administrators engaged in exemplified authoritarian approaches that upheld status quo narratives about diversity, exposing their inability to stand against oppressive dominant narratives; and (3) institutional leaders’ refusal to address the true threats that faculty members faced reinforced the racialized harm that individuals engaging in CRT work must navigate individually.
Originality/value
This study is one of the few that provide empirical data on this current anti-CRT movement, including problematizing the CRT bans, and how it affects campus constituents such as faculty members.
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Lipsa Jena, Subash Chandra Pattnaik and Rashmita Sahoo
The present study purports to unravel the mechanism in relationship among leadership behaviour integrity, organisational career development and employee engagement. Further, it…
Abstract
Purpose
The present study purports to unravel the mechanism in relationship among leadership behaviour integrity, organisational career development and employee engagement. Further, it also aims to understand if the employee feedback self-efficacy has any moderating influence on the relationship between leader behavioural integrity and organisational career development.
Design/methodology/approach
Pre-existing questionnaires are used for collecting data from a total of 417 employees working in the information technology industry operating within India. Analysis of the data is done using structural equation modelling technique.
Findings
Results of the study show that organisational career development partially mediates the relationship between leadership behavioural integrity and employee engagement. It is also found that feedback self-efficacy plays a moderating role in the relationship between leadership behavioural integrity and organisational career development.
Originality/value
The study helps to understand the mechanism of the relationship between leadership behavioural integrity and employee engagement through organisational career development with the support of ethical theory and social exchange theory. It also shows the moderating role played by feedback self-efficacy in the relationship between leadership behavioural integrity and organisational career development using social learning perspective.
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