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Article
Publication date: 29 June 2023

Praveen Kumar

This article investigated whether the executives' compensation and corporate governance attributes are aligned with stakeholders' demands for higher corporate voluntary…

Abstract

Purpose

This article investigated whether the executives' compensation and corporate governance attributes are aligned with stakeholders' demands for higher corporate voluntary disclosures. Moreover, the study also examined the moderating role of the auditor's reputation in the direction of association among executive compensation, corporate governance attributes, and voluntary disclosures.

Design/methodology/approach

The study used a sample of S&P BSE index constituents' 90 Indian firms for 2017–2019. The voluntary disclosure scores were fetched from the India Disclosure Index Report published by FTI Consulting. This analysis was carried out in two parts by applying four panel-data regression models in the agency and signalling theories framework. First, the study examined the association between executive compensation, board strength, composition, gender diversity, and voluntary disclosures. Second, the article investigated the moderating role of the “Big 4” in the direction of association among executive compensation, corporate governance attributes, and voluntary disclosures.

Findings

The willingness of executives to share private information with stakeholders depends on the compensation they receive from their employer. The higher compensation paid to executives leads to a higher “tone from the top,” which is better aligned with stakeholder interests. Further, the research also found that bigger board sizes, a higher proportion of independent and woman directors (indicators of good governance), and an auditor's reputation are associated with increased voluntary disclosure.

Research limitations/implications

The findings showed that the executives' compensation and corporate governance attributes are aligned with stakeholders' demand for higher voluntary information from firms. Moreover, the study also found that the “Big 4” play a moderating role in this direction. The choice of a reputed auditor indicates the firms' long-term positive future perspectives, which strengthens investor confidence in the financial market.

Practical implications

The study suggests that fair executive compensation can address the agency problem.

Originality/value

This research furnishes managers and different stakeholders with significant implications of executives' compensation, corporate governance, and auditor's reputation in the best interests of a firm through reducing potential risks of information asymmetry.

Details

Journal of Applied Accounting Research, vol. 25 no. 2
Type: Research Article
ISSN: 0967-5426

Keywords

Book part
Publication date: 9 June 2023

David Littlefair

Schools exist because of the children they educate but examples of their voice influencing their education in an authentic manner can be rare. This chapter outlines the importance…

Abstract

Schools exist because of the children they educate but examples of their voice influencing their education in an authentic manner can be rare. This chapter outlines the importance of pupil voice and defines the key aspects of authenticity. It uses the themes emanating from this definition as examples of establishing practices to support pupil voice in the classroom. Such practices are based upon the findings of a pupil voice study into the experiences of 14–16-year-old children in physical education (PE) lessons. This PE project was driven by the pupils and adult voice was militated in order to enhance the authenticity of the findings. The project empowered children to raise and discuss the issues they deemed important and find their own solutions without steering or influence by their teachers. The implementation of these findings in one school demonstrated the dynamism and potential of learning based upon child-centred practice.

Details

Establishing Child Centred Practice in a Changing World, Part B
Type: Book
ISBN: 978-1-80455-941-3

Keywords

Content available
Book part
Publication date: 30 June 2023

Jillian Paragg

Abstract

Details

Mixed Race Life Stories
Type: Book
ISBN: 978-1-80071-049-8

Content available
Book part
Publication date: 13 November 2023

Sam Frankel and Caroline E. Whalley

Abstract

Details

Learning Allowed
Type: Book
ISBN: 978-1-80117-401-5

Book part
Publication date: 7 September 2023

Karin Sanders, Rebecca Hewett and Huadong Yang

Human resource (HR) process research emerged as a response to questions about how (bundles of) HR practices related to organizational outcomes. The goal of HR process research is…

Abstract

Human resource (HR) process research emerged as a response to questions about how (bundles of) HR practices related to organizational outcomes. The goal of HR process research is to explain variability in employee and organization outcomes by focusing on how HR practices are intended (adopted) by senior managers, the way that these HR practices are implemented and communicated by line managers, and how employees perceive, understand, and attribute these HR practices. In the first part of this chapter, we present a review of 20 years of HR process research from the start, to how it developed, and is now maturing. Within the body of HR process research, several different research theoretical streams have emerged, which are largely studied in isolation without benefiting from each other. Therefore, in the second part of this chapter, we draw on previous work to propose a staged process model in which we integrate the different research streams of HR process research, recognizing contingencies in the model. This leads us to an agenda for future research and practical implications in the final part of the chapter.

Book part
Publication date: 2 October 2023

Angela Oulton and Susan Jagger

The research on the positive effects of children’s learning in and with nature is persuasive yet a deeper examination of the contemporary and historical discourses suggests that…

Abstract

The research on the positive effects of children’s learning in and with nature is persuasive yet a deeper examination of the contemporary and historical discourses suggests that the school garden has been neither welcoming nor accessible to all children. Its detrimental effects on groups of children have been masked within the discourses of urban children’s health and wellbeing, environmental stewardship, and children’s connection with nature. The school garden has been used historically to enact adult agendas to contain and protect urban children from the social ills of modernity; civilise and assimilate marginalised, impoverished, and immigrant groups; and make future industrial and agricultural labourers who would in turn, entrench the white affluent society’s economic and social positions. In this sense, the school garden was used to reinforce patriarchal, colonial, white supremacist, and eugenic aspirations. We consider the school garden movement in North America through a discourse analysis of historical school garden texts to explore how childhoods were culturally constructed and how these discourses have influenced children both in the past and present.

Details

Sociological Research and Urban Children and Youth
Type: Book
ISBN: 978-1-80117-444-2

Keywords

Content available
Book part
Publication date: 1 December 2023

Gail Anne Mountain

Abstract

Details

Occupational Therapy With Older People into the Twenty-First Century
Type: Book
ISBN: 978-1-83753-043-4

Article
Publication date: 15 August 2023

Badar Latif, James Gaskin, Nuwan Gunarathne, Robert Sroufe, Arshian Sharif and Abdul Hanan

Debates regarding climate change risk perception (CCRP), particularly its scale and impact on social and environmental sustainability, have continued for decades. CCRP is…

Abstract

Purpose

Debates regarding climate change risk perception (CCRP), particularly its scale and impact on social and environmental sustainability, have continued for decades. CCRP is experiencing a renaissance with an increased focus on environmentally relevant behaviors to mitigate the effects of climate change. However, CCRP lacks investigation from the employee perspective. Supported by the social exchange and value–belief–norm theories, this study aims to address the impact of employees’ CCRP on their proenvironmental behavior (PEB) via the moderating roles of environmental values and psychological contract breach.

Design/methodology/approach

The nonprobability convenience sampling technique was used to collect survey data from a sample of 299 employees across 138 manufacturing firms in Pakistan.

Findings

The results show that employees’ CCRP positively impacts their PEB and that this relationship is moderated by their environmental values and psychological contract breach. Specifically, environmental values strengthen the CCRP–PEB relationship, while psychological contract breach weakens it.

Practical implications

The findings of the study emphasize useful guidance for managers and practitioners as a future avenue to restructure the climate change framework by emphasizing the conditions (i.e. environmental values and psychological contract breach). In doing so, the study is beneficial for managers and practitioners in helping to increase employees’ PEB through the development of climate change action plans.

Originality/value

To the best of the authors’ knowledge, this study is one of the first investigations into CCRP–employees’ PEB nexus in the developing country context. The study incorporates social exchange and value–belief–norm theory, which serve as the CCRP’s theoretical underpinnings. The findings advance the new knowledge about a firm’s social responsibility to achieve the sustainable development goals outlined in the UN’s 2030 Agenda.

Details

Social Responsibility Journal, vol. 20 no. 3
Type: Research Article
ISSN: 1747-1117

Keywords

Open Access
Book part
Publication date: 4 October 2023

Éva László, Alina Bărbuţă, Viorela Ducu, Áron Telegdi-Csetri and Maria Roth

The topic of parent migration and its effects on the family environment has become a focus of moral dilemmas in East Europe for the last three decades. Children have been…

Abstract

The topic of parent migration and its effects on the family environment has become a focus of moral dilemmas in East Europe for the last three decades. Children have been portrayed as social orphans and parents working abroad as neglectful parents. Today, with more evidence from research and experience, the impact of parental migration is much more comprehensive and nuanced, recognising its noxious or even harmful but also possibly empowering effects. This chapter reflects on the involvement of left-behind adolescents as co-researchers in a study of transnational families. It acknowledges the agentic role of children (often automatically labelled as victims of neglect), amplifies their voices to inform existing data on the impact of parents' departure to work abroad and identifies directions for intervention that might strengthen families.

The research is an integral part of CASTLE – Children Left Behind by Labour Migration, an ongoing project (June 2021–December 2023). 1 This chapter presents the research collaboration experience with 12 co-researcher adolescents with previous left-behind experiences, originating from Moldova and currently residing in Romania. The co-researchers participated in all stages of the research process: training, design of data collection, recruitment of research participants, data analysis and dissemination of results. Taking co-researcher roles had an empowering effect on adolescents, who learnt how to express their views on the topic, voiced their experiences about the emotional costs of being left behind by their parents and reflected on sensitive issues like separation of family members and violence in the family.

Details

Participatory Research on Child Maltreatment with Children and Adult Survivors
Type: Book
ISBN: 978-1-80455-529-3

Keywords

Book part
Publication date: 4 December 2023

James Hunt, Lucy Turner, Scott N. Taylor and Danna Greenberg

Higher education has begun to attend to the importance of collaboration and self-awareness for educating sustainability leaders. However, there has been limited discussion on how…

Abstract

Higher education has begun to attend to the importance of collaboration and self-awareness for educating sustainability leaders. However, there has been limited discussion on how to design a pedagogy that supports the development of these competencies, particularly the development of self-awareness. In this chapter, we introduce an experiential pedagogy in which students and faculty work together to develop self-awareness as the basis for sustainability leadership. We present three pedagogical principles that support the emotional learning that is foundational for sustainability leadership: student self-discovery, faculty as co-learners, and a developmentally focused learning environment. We demonstrate how these three principles work together to enable students and faculty to grow their self-awareness, providing the foundation for sustainable leadership. We conclude with a discussion on how management educators can learn from this case to develop sustainability leaders who have the self-awareness and relational competency to lead positive, inclusive organizations that are committed to sustainable business practices.

Details

Higher Education for the Sustainable Development Goals: Bridging the Global North and South
Type: Book
ISBN: 978-1-80382-526-7

Keywords

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