Search results
1 – 10 of 15Ricky Chung, Lyndie Bayne and Jacqueline Louise Birt
The authors examine the determinants of ESG disclosure and differentiate between voluntary and mandatory disclosure regimes in Hong Kong.
Abstract
Purpose
The authors examine the determinants of ESG disclosure and differentiate between voluntary and mandatory disclosure regimes in Hong Kong.
Design/methodology/approach
The authors analyse both Bloomberg ESG scores and a disclosure index score, manually constructed according to the 2019 Hong Kong Exchange ESG Guide using regression tests.
Findings
The results indicate that the level of concentrated ownership is negatively associated with the quantity of ESG disclosure only in the voluntary disclosure period, suggesting that agency problems are alleviated when ESG reporting is mandatory. The findings also show that larger firms significantly disclose higher levels of ESG information in both voluntary and mandatory disclosure periods. Furthermore, the extent of ESG disclosure significantly increases when firms' sustainability reports are audited by Big 4 accounting firms only in the voluntary disclosure period. Finally, the control variables are significantly related to the level of ESG disclosure showing that ESG disclosure increased over time and is significantly different among industries.
Originality
The authors make contributions to the literature on non-financial disclosure in relation to ESG reporting by examining the relationship between firm characteristics and ESG disclosure in the Hong Kong context under both voluntary and mandatory disclosure regimes. This study also provides important implications for other stock markets and relevant stakeholders including preparers, users and the sustainability profession.
Details
Keywords
Ahmad Hakimi Tajuddin, Shabiha Akter, Rasidah Mohd-Rashid and Waqas Mehmood
The purpose of this study is to examine the associations between board size, board independence and triple bottom line (TBL) reporting. The TBL report consists of three…
Abstract
Purpose
The purpose of this study is to examine the associations between board size, board independence and triple bottom line (TBL) reporting. The TBL report consists of three components, namely, environmental, social and economic indices.
Design/methodology/approach
This study’s sample consists of top 50 listed companies from the year 2017 to 2019 on Tadawul Stock Exchange. Ordinary least squares, quantile least squares and robust least squares are used to investigate the associations between board characteristics and TBL reporting, including its separate components.
Findings
The authors find a significant negative association between TBL reporting and board independence. Social bottom line is significantly and negatively related to board size and board independence. Results indicate that board independence negatively influences the TBL disclosure of companies. Therefore, companies are encouraged to embrace TBL reporting. This suggests that businesses should improve the quality of their reporting while ensuring that voluntary disclosures reflect an accurate and fair view in order to preserve a positive relationship with stakeholders.
Originality/value
The present study explains the evidence for the determinants of the TBL in Saudi Arabia.
Details
Keywords
Ho Xuan Thuy, Nguyen Vinh Khuong, Le Huu Tuan Anh and Pham Nhat Quyen
This study aims to investigate the association between corporate governance (CG) and the corporate social responsibility (CSR) information disclosure as well as the moderating…
Abstract
Purpose
This study aims to investigate the association between corporate governance (CG) and the corporate social responsibility (CSR) information disclosure as well as the moderating role of state-ownership between CG and CSR disclosure.
Design/methodology/approach
To examine the relationship between CG and CSR disclosure, this study used the feasible general least squares and generalized method of moments method on a sample of 165 non-financial quoted companies over the 2015–2018 period, which account for about three-fourths of the Vietnamese stock exchange.
Findings
The findings suggest that enterprises with smaller board size consisting mainly of independent directors have a higher CSR disclosure level. Moreover, when the chief executive officer is concurrently the chairman of the board, the level of CSR disclosure falls. Additionally, the moderating role of state ownership enhances CSR disclosure.
Research limitations/implications
The empirical results of this study form a solid foundation for policymakers and other stakeholders’ decisions in investing or establishing policies.
Originality/value
This study provides empirical evidence on the relationship between CG and CSR disclosure in Vietnam – a developing country with no legal requirement on CSR disclosure. Moreover, this study emphasizes the moderating role of state ownership between CG and CSR disclosure, which clarifies the role of state ownership in establishing CG mechanisms.
Details
Keywords
Fahimeh R. Chomachaei and Davood Golmohammadi
The authors investigate the impact of the stringency of environmental policy on the financial performance of European automobile manufacturers. This paper contributes to the…
Abstract
Purpose
The authors investigate the impact of the stringency of environmental policy on the financial performance of European automobile manufacturers. This paper contributes to the debate about the impact of environmental policy on a firm's competitive performance.
Design/methodology/approach
The authors use cross-country sector-level panel data for 71 firms from 18 European countries from 2010 to 2019. The authors apply a fixed-effect model and then, to address the endogeneity issues, the authors use the generalized method of moments (GMM) model. To further examine the validity of the results, the authors use a data-mining modeling approach as a robustness test.
Findings
By considering the dynamic impact of environmental policy and overcoming the endogeneity issues, the results show that the impact of the stringency of environmental policy on a firm's financial performance depends on the time horizon: the stringency of environmental policy has a short-term negative impact but a long-term positive impact on a firm's financial performance.
Research limitations/implications
The authors limited the study to the auto industry in Europe. In addition, future research could consider the impact of environmental policy on other financial performance indicators such as Return on Sales or Return on Equity. Also, it would be interesting to conduct a similar study in the United States or China using a firm-level data set to examine the robustness of the results.
Practical implications
Stringency of environmental policy improves a firm's financial performance in the long term. It is essential for firms and managers to consider the dynamic impacts of environmental policy on their financial performance and adopt a long-term perspective when evaluating the costs and benefits of complying with environmental regulations. The findings help management develop a long-term vision for investment and budget allocation. The results support management's view for strategic decision-making against the common budget argument and challenges for stockholders when it comes to adopting new technologies and planning long-term investment.
Social implications
It is crucial for firms to recognize the broader societal benefits that come with environmental policy. Firms must not only focus on their financial performance but also on their social responsibility to protect the environment and contribute to the greater good. Therefore, firms must take a long-term perspective and recognize the broader societal benefits of environmental policy in order to make informed decisions that support both their financial success and their social responsibility.
Originality/value
This paper contributes to the literature by helping to explain the inconsistent results of studies about the impact of environmental policy on a firm's competitiveness. Using a firm's financial performance as one of the main metrics for competitiveness, this study takes into account both endogeneity and contemporaneity in evaluating the impact of the stringency of environmental policy on a firm's financial performance.
Details
Keywords
Pankhuri Aggarwal, Erica Szkody, Eleni Kapoulea, Katharine Daniel, Kirsten Bootes, Jennifer Boland, Jason Washburn and Amy Peterman
This study aims to examine the unique lived experiences of international graduate students in light of COVID-19 and the recent sociopolitical climate in the USA (e.g. Black Lives…
Abstract
Purpose
This study aims to examine the unique lived experiences of international graduate students in light of COVID-19 and the recent sociopolitical climate in the USA (e.g. Black Lives Matter movement, protests against anti-Asian hate crimes and gun violence).
Design/methodology/approach
The authors used an exploratory qualitative design embedded within a constructivist/interpretivist paradigm. A total of 31 international health service psychology graduate students completed an online survey, 17 of whom participated in a 60-min one-on-one semi-structured interview.
Findings
Participants reported facing a range of difficulties (e.g. travel ban/inability to spend time with family, visa-related concerns, racism, decreased support) during the global pandemic and the recent sociopolitical climate in the USA. A total of 48 themes were identified and organized into six domains: COVID-19-related stress and worry, experiences of racism/discrimination, coping mechanisms, support received, recommendations for programs and higher learning institutions and advice for other international graduate students.
Originality/value
The recent sociopolitical climate in the US exacerbated some of the preexisting inequities for international graduate students due to their international student status and the global pandemic. Although few in number, students also spoke about some positive changes as a result of these major historical and political events. Implications for graduate education, clinical practice and policymaking are discussed.
Details
Keywords
Mahuya Kanjilal, Jennifer Davis and Elaine Arnull
This study aims to describe key elements that are critical to virtual qualitative research especially while working with practitioners as participants.
Abstract
Purpose
This study aims to describe key elements that are critical to virtual qualitative research especially while working with practitioners as participants.
Design/methodology/approach
This paper takes a reflexive researcher approach using a case study to explore how researchers adopted a qualitative research approach using digital technology. We use five principles suggested by Boland et al. (2022) as a framework to consider and reflect on our experiences as researchers and those of our participants.
Findings
We highlight the gatekeeper’s support, trusted relationship with the organisations, interpersonal skills of interviewers, stringent measures of securing data and shared experiences of interviewee and interviewers helped complete virtual research. We recommend that four key factors such as digital competency, feasibility, flexibility and resilience should be considered while undertaking or commissioning virtual, qualitative research studies.
Originality/value
Social care practitioners and qualitative researchers increasingly negotiate with digital technologies to undertake their work. In this paper, we evidence how online qualitative approaches can be effective provided challenges are dealt with diligently in each stage of the research process.
Details
Keywords
Jennifer M. Blaney, David F. Feldon and Kaylee Litson
Supporting community college transfer students represents a critical strategy for broadening participation in STEM. In addition to being a racially diverse group, students who…
Abstract
Purpose
Supporting community college transfer students represents a critical strategy for broadening participation in STEM. In addition to being a racially diverse group, students who pursue STEM degrees by way of community college report frequent interests in graduate study and academic careers. Thus, supporting and expanding transfer students’ PhD interests can help to diversify the STEM professoriate. This study aims to identify the experiences that predict PhD interests among students who transferred into the computer science major from a community college.
Design/methodology/approach
Relying on longitudinal survey data from over 150 community college transfer students throughout their first year at their receiving four-year university, we used regression analysis to identify the post-transfer college experiences that predict early interest in PhDs.
Findings
We found that receiving information about PhDs from a professor strongly predicted PhD interest among transfer students. Relationships with other variables indicate that the provision of information about graduate school was more likely to occur for students who participated in undergraduate research experiences than for those participating in internships. Descriptive data document inequities in who has access to these types of experiences.
Originality/value
This paper provides new insight into how STEM departments can develop targeted efforts to ensure that information about PhD training is equitably available to all transfer students. Working to ensure that faculty equitably communicate with students about PhD opportunities may go a long way in countering potential deterrents among transfer students who may be interested in such pathways.
Details
Keywords
Emma Farrell, Jennifer Symonds, Dympna Devine, Seaneen Sloan, Mags Crean, Abbie Cahoon and Julie Hogan
The purpose of this study is to understand the meaning of the term well-being as conceptualised by parents, grandparents, principals and teachers in the Irish primary education…
Abstract
Purpose
The purpose of this study is to understand the meaning of the term well-being as conceptualised by parents, grandparents, principals and teachers in the Irish primary education system.
Design/methodology/approach
A hermeneutic phenomenological approach was adopted to understand the nature and meaning of the phenomenon of well-being. Interviews were carried out with 54 principals, teachers, parents and grandparents from a representative sample of primary schools in Ireland. Each participant was asked the same, open, question: “What does well-being mean to you?” Responses were transcribed verbatim and analysed using a combination of the principles of the hermeneutic circle and Braun and Clarke’s framework for thematic analysis.
Findings
Three conceptualisations of well-being were identified (1) well-being is about being happy, (2) well-being is about being healthy and safe and (3) well-being is something you “do”.
Originality/value
To the best of our knowledge this paper is the first of its kind to describe how well-being is conceptualised by adults in Irish primary school contexts. In particular it highlights how neoliberal conceptualisations of well-being as a “thing”, a commodity exchanged on assumptions of individualism, moralism and bio-economism, have crept into the education of our youngest citizens.
Details
Keywords
American Community colleges are vital to the country's economic mobility and are leaders in developing and facilitating career, technical, and workforce education. This study…
Abstract
Purpose
American Community colleges are vital to the country's economic mobility and are leaders in developing and facilitating career, technical, and workforce education. This study explored employer perspectives on employees' common and specialized skills across industries in the United States.
Design/methodology/approach
Employers were profiled for one year using a case study and content analysis method. They submitted performance records for at least three employees who graduated from community college career, technical, or workforce programs.
Findings
Data revealed that overall, employees were successful at work, but employers focused on employability skills across disciplines (common skills); specialized skills employers focused on were associated with business operations and processes and seemed to be something other than industry-specific technical knowledge.
Originality/value
This article and the research it refers to constitute original work that has not been reproduced or published. The value of this article is premised on new longitudinal data, which could be used to improve and progress institutional CTE and WD programs.
Details
Keywords
Niamh Hickey, Aishling Flaherty and Patricia Mannix McNamara
There is currently a shortage of applications for the role of principal. There are a range of factors contributing to this, one of which may be the considerable levels of stress…
Abstract
Purpose
There is currently a shortage of applications for the role of principal. There are a range of factors contributing to this, one of which may be the considerable levels of stress and burnout reported by principals and deputy principals. Distributed leadership may offer some solutions to this challenge. This study aimed to explore the lived experiences of distributed leadership from a role sustainability perspective of school principals and deputy principals.
Design/methodology/approach
This paper follows a qualitative interpretivist approach based upon 15 semi-structured interviews with principals and deputy principals working in Irish post-primary schools. Data were analysed via thematic analysis.
Findings
Results indicate challenges to the sustainability of the role of senior school leaders comprising administrative overload, policy proliferation and challenges due to the complexity and breadth of the role of these school leaders. It was reported that engagement with distributed leadership could aid the sustainability of participants in their roles and the importance of focusing on well-being practices was also highlighted.
Practical implications
Recommendations include the need to reconsider policy proliferation and the need to reconceptualise school leadership. Further consideration regarding how distributed leadership can aid the sustainability of the role of senior school leaders, without adversely contributing to the already busy role of schoolteachers is also recommended.
Originality/value
The findings of this study are valuable as they reflect previous findings relating to the current challenges to sustainable school leadership as well as highlight distributed leadership as a potential aid to mitigate against these challenges.
Details