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Teerooven Soobaroyen, Dinesh Ramdhony, Afzalur Rashid and Jeff Gow
This paper examines the evolution and determinants of the extent and quality of corporate social responsibility (CSR) disclosure in a developing country (Mauritius).
Abstract
Purpose
This paper examines the evolution and determinants of the extent and quality of corporate social responsibility (CSR) disclosure in a developing country (Mauritius).
Design/methodology/approach
CSR disclosures from annual reports of all listed companies were hand-collected for a 12-year period (2007–2018). The extent of disclosure was measured using a dichotomous index (41 items) while the quality of each disclosure item was assessed on a three-point scale. We rely on organisational legitimacy and resource dependence theories to investigate (1) trends in CSR disclosure extent and quality (2) the role of selected board and firm characteristics, namely the business qualifications of board members, extent of cross-directorships and the firm’s use of employee volunteering scheme, on CSR disclosure.
Findings
CSR disclosure extent, notably in relation to environment and human resources, gradually increased to an overall score of 45%. Comparatively, the quality of disclosures was low, with an average score of 20%. The proportion of business-qualified directors is only positively associated with CSR disclosure extent. The extent of cross-directorships is negatively associated with CSR disclosure quality while employee volunteering is positively associated with disclosure extent and quality.
Originality/value
The findings reveal the relatively low quality of information being disclosed, and in spite of CSR and governance reforms, there seems to be limited influence from the board of directors and their networks; prompting a call to foster greater board engagement on CSR matters. The results also highlight the need for a multi-dimensional assessment of CSR disclosure.
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Chinasa A. Elue and Patricia F. First
In the 1982, ruling of Plyler v. Doe the Supreme Court of the United States ruled that undocumented children cannot be denied a public education. Yet, as this chapter is being…
Abstract
In the 1982, ruling of Plyler v. Doe the Supreme Court of the United States ruled that undocumented children cannot be denied a public education. Yet, as this chapter is being written in 2015, states across the United States have passed statutes preventing the education of these children and by practical extension documented children and their families. A package of Executive Actions by President Obama in November of 2014 modestly benefited and impacted the rights of undocumented immigrants, but did not challenge the state laws affecting school children and university students. In this chapter, we will review the rights to education of immigrant children. We will review the national scene as it stands amidst confusion in the absence of meaningful immigration reform by the U.S. Congress and the puzzle of the states arbitrarily denying rights flowing from the Fifth and Fourteenth Amendments of the United States Constitution, carefully articulated in Plyler. We intend to present a blunt portrait of rights denied and children left behind.
Information technology in New Mexico has not yet become an integral part of education, government, or library functions. In recent years, however, diverse local and regional…
Abstract
Information technology in New Mexico has not yet become an integral part of education, government, or library functions. In recent years, however, diverse local and regional efforts have started to come together, and significant planning and implementation activities are being undertaken, funded by the state as well as local and regional entities. With all connectivity initiatives, there is a focus on partnerships and a concern about shared infrastructure. Libraries have taken the path of host‐to‐host connectivity instead of developing a centralized system with a statewide catalog supported by mainframe. Statewide library networking has been and continues to be largely based on local initiatives.
D.A. Powell, K. Blaine, S. Morris and J. Wilson
In this farm‐to‐fork trial, genetically engineered (GE) Bt sweet‐corn and Bt potatoes were grown side‐by‐side with conventional varieties in the 2000 growing season at a farm and…
Abstract
In this farm‐to‐fork trial, genetically engineered (GE) Bt sweet‐corn and Bt potatoes were grown side‐by‐side with conventional varieties in the 2000 growing season at a farm and market in Hillsburgh, Ontario, Canada. The Bt sweet‐corn required no insecticides. From an economic perspective, only the first planting had pest pressure high enough to warrant the higher seed cost of the GE variety. The sweet‐corn harvested throughout the trial was segregated and labeled, and direct consumer evaluation of purchasing preferences was conducted. Overall, the Bt sweet‐corn outsold the conventional sweet‐corn by a margin of 680 dozen (or 8,160 cobs) to 452.5 dozen (or 5,430 cobs). A limited number of intercept interviews were conducted after consumers made their purchasing decision. The majority of consumers interviewed said they were more concerned about pesticides than genetic engineering; however, taste and quality also had a strong influence on purchasing decisions.
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Fariss-Terry Mousa, William J. Ritchie and Richard Reed
The purpose of this paper is to extend governance research in the small business context by examining the moderating influence of top executive involvement on the board of…
Abstract
Purpose
The purpose of this paper is to extend governance research in the small business context by examining the moderating influence of top executive involvement on the board of directors on market valuation.
Design/methodology/approach
Drawing on a sample of initial public offering (IPO) high-tech firms engaged in late-stage funding, the study uses stepwise regression to test board involvement moderation effects.
Findings
Primary market investors reward governance structures that limit founder power.
Originality/value
The current study introduces the notion that optimal market valuation depends not only on whether a CEO-founder governs the firm, but also on level of involvement on the board of directors.
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In the US minimum wages were initially enacted by individual states, beginning with the Commonwealth of Massachusetts in 1912. These laws were modeled on legislation enacted over…
Abstract
In the US minimum wages were initially enacted by individual states, beginning with the Commonwealth of Massachusetts in 1912. These laws were modeled on legislation enacted over the previous two decades in Australia, New Zealand, and England (Fisher, 1926, chap. 8; Hammond, 1915, 1913; Hobson, 1915; Hart, 1994, chaps. 2 & 3; Morris, 1986). From 1912 to 1923, the legislatures of 16 states, Puerto Rico, and the District of Columbia passed minimum wage legislation, although not all of them were operational by the end of this period (Brandeis, 1935, p. 501; Clark, 1921; Millis & Montgomery, 1938, chap. 6; Morris, 1930, chap. 1).
Guang Ying Mo, Zack Hayat and Barry Wellman
This study aims to understand the extent to which scholarly networks are connected both in person and through information and communication technologies, and in particular, how…
Abstract
This study aims to understand the extent to which scholarly networks are connected both in person and through information and communication technologies, and in particular, how distance, disciplines, and motivations for participating in these networks interplay with the clusters they form. The focal point for our analysis is the Graphics, Animation and New Media Network of Centres of Excellence (GRAND NCE), a Canadian scholarly network in which scholars collaborate across disciplinary, institutional, and geographical boundaries in one or multiple projects with the aid of information and communication technologies. To understand the complexity in such networks, we first identified scholars’ clusters within the work, want-to-meet, and help networks of GRAND and examined the correlation between these clusters as well as with disciplines and geographic locations. We then identified three types of motivation that drove scholars to join GRAND: practical issues, novelty-exploration, and networking. Our findings indicate that (1) scholars’ interests in the networking opportunities provided by GRAND may not easily translate into actual interactions. Although scholars express interests in boundary-spanning collaborations, these mostly occur within the same discipline and geographic area. (2) Some motivations are reflected in the structural characteristics of the clusters we identify, while others are irrelevant to the establishment of collaborative ties. We argue that institutional intervention may be used to enhance geographically dispersed, multidisciplinary collaboration.
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