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1 – 10 of 98Adam Arian and John Stephen Sands
This study aims to evaluate the adequacy of climate risk disclosure by providing empirical evidence on whether corporate disclosure meets rising stakeholders’ demand for risk…
Abstract
Purpose
This study aims to evaluate the adequacy of climate risk disclosure by providing empirical evidence on whether corporate disclosure meets rising stakeholders’ demand for risk disclosure concerning climate change.
Design/methodology/approach
Drawing on a triangulated approach for collecting data from multiple sources in a longitudinal study, we perform a panel regression analysis on a sample of multinational firms between 2007 and 2021. Inspired by the Global Reporting Initiative (GRI) principles, our innovative and inclusive model of measuring firm-level climate risks underscores the urgent need to redefine materiality from a broader value creation (rather than only financial) perspective, including the impact on sustainable development.
Findings
The findings of this study provide evidence of limited corporate climate risk disclosure, indicating that organisations have yet to accept the reality of climate-related risks. An additional finding supports the existence of a nexus between higher corporate environmental disclosure and higher corporate resilience to material financial and environmental risks, rather than pervasive sustainability risk disclosure.
Practical implications
We argue that a mechanical process for climate-related risk disclosure can limit related disclosure variability, risk reporting priority selection, thereby broadening the short-term perspective on financial materiality assessment for disclosure.
Social implications
This study extends recent literature on the adequacy of corporate risk disclosure, highlighting the importance of disclosing material sustainability risks from the perspectives of different stakeholder groups for long-term success. Corporate management should place climate-related risks at the centre of their disclosure strategies. We argue that reducing the systematic underestimation of climate-related risks and variations in their disclosure practices may require regulations that enhance corporate perceptions and responses to these risks.
Originality/value
This study emphasises the importance of reconceptualising materiality from a multidimensional value creation standpoint, encapsulating financial and sustainable development considerations. This novel model of assessing firm-level climate risk, based on the GRI principles, underscores the necessity of developing a more comprehensive approach to evaluating materiality.
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Nadine Anik Leduc, Stephen Czarnuch and Rosemary Ricciardelli
Public safety (communicators; e.g. 9-1-1, police, fire and ambulance call-takers and dispatchers), like many other public safety personnel (e.g. police, paramedics), (re)suffer…
Abstract
Purpose
Public safety (communicators; e.g. 9-1-1, police, fire and ambulance call-takers and dispatchers), like many other public safety personnel (e.g. police, paramedics), (re)suffer operational stress injuries (OSIs) that are too often hidden and at a prevalence higher than the general population. Unfortunately, there are very little data for OSI rates in Canadian communicators. To the authors’ knowledge, this is the only pan-Canadian study focusing on organizational culture, and its potential influence on OSIs, within the communicator context.
Design/methodology/approach
The authors conducted a 179-item online survey of Canadian communicators comprising 17 validated screenings for occupational stress injuries and symptoms and four open-ended questions relating to their agency's organizational culture. The authors thematically analysed participants' open-ended responses and their screening scores.
Findings
A semi-grounded thematic approach revealed that managers and supervisors were significant contributors to negative perceptions (n = 165) of organizational culture, potentially resulting in or worsening existing OSIs. Specifically, leadership was viewed as ineffective, inconsistent, unsupportive, abusive and toxic, with limited understanding of communicator roles. Communicators described feeling devalued, particularly when leaders fail to recognize communicator OSIs, which can perpetuate stigma. Conversely, positive leaders (n = 24) were described as supportive, communicative and encouraging.
Originality/value
The findings suggest that while leadership behaviours are a key factor in employee well-being, it varies considerably across agencies, impacting treatment-seeking behaviours. The authors’ new understandings of leaders' roles in OSIs may help reduce the frequency and severity of communicator OSIs, helping ensure that emergency services are delivered to Canadians.
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This paper aims to examine sites of dissonance or consensus between global investor responses to the draft standards, International Financial Reporting Standards S1 (IFRS…
Abstract
Purpose
This paper aims to examine sites of dissonance or consensus between global investor responses to the draft standards, International Financial Reporting Standards S1 (IFRS) (General Requirements for Disclosure of Sustainability-related Financial Information) and IFRS S2 (Climate-related Disclosures), issued by the International Sustainability Standards Board (ISSB).
Design/methodology/approach
A thematic content analysis was used to capture investor views expressed in their comment letters submitted in the consultation period (March to July 2022) in comparison to the ex ante position (issue of draft standards, March 2022) and ex post summary feedback (ISSB staff papers, September 2022) of the ISSB.
Findings
There was investor consensus in support of the ISSB and the development of the draft standards. However, there were sites of dissonance between investors and the ISSB, notably regarding the basis and focus of reporting (double or single/financial materiality and enterprise value); definitional clarity; emissions reporting; and assurance. Incrementally, the research further highlights that investors display heterogeneity of opinion.
Practical and Social implications
The ISSB standards will provide a framework for future sustainability reporting. This research highlights the significance of such reporting to investors through their responses to the draft standards. The findings reveal sites of dissonance in the development and alignment of draft standards to user needs. The views of investors, as primary users, should help inform the development of sustainability-related standards by a global standard-setting body apposite to current policy and future reporting requirements, and their usefulness to users in practice.
Originality/value
To the best of the authors’ knowledge, this paper makes an original contribution to the comment letter literature, hitherto focused on financial reporting with a relative lack of investor engagement. Using thematic analysis, sites of dissonance are examined between the views of investors and the ISSB on their development of sustainability reporting standards.
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Ziyue Yu, Shuai Yang, Yahui Liu and Yujia Xie
This study examines the effects of scent arousal on consumers' time perception in retail service environments and further explores how the effect is moderated by…
Abstract
Purpose
This study examines the effects of scent arousal on consumers' time perception in retail service environments and further explores how the effect is moderated by consumer-perceived stress.
Design/methodology/approach
A laboratory experiment (Study 1) and a field experiment (Study 2) were conducted to examine the relationship between scent arousal and time perception and the mediating effect between scent arousal and consumers' store evaluations. Another laboratory experiment (Study 3) was conducted to explore how consumers' stress modifies the scent arousal effect.
Findings
Consumers in a low-arousal scent condition perceived a shorter duration of time than those in a high-arousal scent condition. This finding was verified in a field experiment, whereas scent arousal affects consumers' store evaluations through the mediating effects of time perception. However, the impact of scent arousal on time perception was attenuated in high-stress conditions.
Originality/value
Time duration perception is an important indicator in the retail service marketing process. Evidence shows that underestimating time duration in the shopping process represents positive responses. This study extends prior research by examining how scent arousal influences time perception and how consumers' stress moderates scent arousal’s effect.
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Musa Ghazwani, Ibrahim Alamir, Rami Ibrahim A. Salem and Nedal Sawan
This study aims to examine the impact of corporate governance (CG) on anti-corruption disclosure (A-CD), paying particular attention to the FTSE 100. Notably, it examines how…
Abstract
Purpose
This study aims to examine the impact of corporate governance (CG) on anti-corruption disclosure (A-CD), paying particular attention to the FTSE 100. Notably, it examines how board and audit committees’ characteristics affect the quantity and quality of anti-corruption disclosure.
Design/methodology/approach
Data from FTSE 100 firms, spanning the period from 2014 to 2020, were analysed using the regression of the Poisson fixed effect and GEE analyses.
Findings
The findings show that gender diversity, audit committee expertise and the independence of the audit committee are positively associated with both quantity and quality of anti-corruption disclosure. Notably, no statistically significant relationships were identified between anti-corruption disclosure and factors such as board size, role duality or board meetings.
Research limitations/implications
The findings provide valuable insights for decision-makers and regulatory bodies, shedding light on the elements that compel UK companies to enhance their anti-corruption disclosure and governance protocols to alleviate corruption and propel efforts towards ethical behaviour.
Originality/value
This study makes a notable contribution to the sparse body of evidence by examining the influence of board and audit committee attributes on anti-corruption disclosure subsequent to the implementation of the UK Bribery Act in 2010. Specifically, to the best of the authors’ knowledge, this study assesses for the first time the impact of board and audit committee mechanisms on both the quantity and quality of anti-corruption disclosure.
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Sajay Arthanat, Hannah Rossignol, Elizabeth Preble, Kali Grimm, Marguerite Corvini, John Wilcox, Semra Aytur and Marcy Doyle
Telepresence robots have gained prominence as a novel technological modality for mobile videoconferencing. Although the technology has mass appeal in the realm of telehealth and…
Abstract
Purpose
Telepresence robots have gained prominence as a novel technological modality for mobile videoconferencing. Although the technology has mass appeal in the realm of telehealth and patient–health provider communication, its integration in community living settings for older adults has not been extensively studied. The aim of this study was to gather the perspectives of residents, trainers and staff at a retirement facility on their experience with a telepresence robot during and following a five-week wellness program.
Design/methodology/approach
The study employed semi-structured interviews with ten stakeholders who were involved in the wellness program followed by a qualitative content analysis of the data. The Unified Theory of Acceptance and Use of Technology served as the interview framework to explore the facilitators and barriers to the implementation of the robot.
Findings
Independent coding of the data by the study investigators identified discrete as well as interconnected categories among the stakeholders. Residents expressed their changing ideation of the robot, affinity toward the technology, preference for human connection and future value. Perspectives of the trainers, the fellow residents (ambassadors) and staff pertained to their need for increased engagement, growing comfort with the technology, usability challenges and importance of coordination and training.
Originality/value
Older adults' outlook and comfort with telepresence robots improve with continuing exposure to the technology for healthcare and social connectivity needs. However, in-person care is also preferred initially and periodically to engage with their health providers meaningfully and effectively via the robot. To address long term feasibility and usability, the authors propose a hierarchical approach when integrating telepresence robots in community living facilities for older adults. Information technology education, staff training and reliable internet connectivity are the precursors to optimizing the value and perceived usefulness of the technology.
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Curt Adams and Olajumoke Beulah Adigun
This study addressed a relatively understudied process of school leadership: the principal-teacher conversation about instructional change. Two distinct conversation structures…
Abstract
Purpose
This study addressed a relatively understudied process of school leadership: the principal-teacher conversation about instructional change. Two distinct conversation structures were examined: controlling conversation and transformative leadership conversation (TLC). Self-determination theory (SDT) was used to make the case that TLC is a better fit for instructional change than controlling conversation. Hypotheses were developed on the relationship between principal-teacher conversation and teacher trust in the principal, teacher autonomy and teacher vitality. These mental states were identified for empirical testing because of their influence on change processes.
Design/methodology/approach
The empirical study used a correlational research design with survey data. The data came from a random sample of 2,500 teachers from the population of certified teachers in a southwestern state in the USA. Useable survey responses were obtained from 1,615 teachers, for a response rate of 65 percent. Teachers in the sample averaged 15 years of teaching experience, with 7 years in their current school. Around 81% of teachers identified as female and 18 percent as male and 79% of teachers listed a racial identification as white. Hypotheses were tested in a path model using AMOS 28.0 with robust maximum likelihood (MLR).
Findings
As hypothesized, TLC had moderate to strong positive relationships with teacher trust in the principal, teacher autonomy and teacher vitality. Controlling conversation had small, negative relationships with teacher trust in the principal and teacher autonomy. Controlling conversation was not related to teacher vitality in the path analysis. Compared with controlling conversation, TLC had stronger relationships with teacher mental states.
Originality/value
The results of this study begin to reveal useful evidence on the inherent social-psychological mechanisms active in principal-teacher conversations. With results indicating that conversation structure has consequences for positive teacher mental states, the study directs attention to a ubiquitous yet understudied leadership process.
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Kiran Patil, Vipul Garg, Janeth Gabaldon, Himali Patil, Suman Niranjan and Timothy Hawkins
This paper aims to examine how interfirm transactional and relational assets drive firm performance (FP) in digitally integrated supply chains.
Abstract
Purpose
This paper aims to examine how interfirm transactional and relational assets drive firm performance (FP) in digitally integrated supply chains.
Design/methodology/approach
The authors combine the Transaction Cost Economics (TCE) and Relational Exchange Theory (RET) frameworks to hypothesize that FP will be a function of Asset Specificity (AS), Digital Technology Usage (DTU) and Collaborative Information Sharing (CIS). In addition, the authors hypothesize that Supply Chain Integration (SCI) will partially mediate the effect of DTU and fully mediate the impact of AS and CIS on FP. A cross-sectional survey of supply chain managers is used to test the hypotheses.
Findings
Findings indicate that specific investments in digitally integrated supply chains would increase FP. In addition, SCI fully mediates the relationships between AS and FP and CIS and FP, while SCI partially mediates the influence of DTU on FP.
Practical implications
Managers could strategically engage in the technologies that effectively fit within the firm’s supply chain strategies and seek to develop a pragmatic expertise that enables the effective use of technology in a comprehensive setting.
Originality/value
The study enriches the extant literature by incorporating TCE and RET as contradictory viewpoints on AS and investigating how transactional and relational assets affect FP in digitally integrated supply chains.
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Carlos Bauer, John M. Galvan, Tyler Hancock, Gary K. Hunter, Christopher A. Nelson, Jen Riley and Emily C. Tanner
Sales organizations embrace technological innovation. However, salespeople’s willingness to use new technology influences a firm’s return on investment, representing a significant…
Abstract
Purpose
Sales organizations embrace technological innovation. However, salespeople’s willingness to use new technology influences a firm’s return on investment, representing a significant concern for the organization. These concerns highlight tensions regarding the tradeoffs associated with technology implementations. The purpose of this study is to offer insights that help reduce the complexities of sales technology (ST) by exploring the changing dynamics of contemporary business relationships.
Design/methodology/approach
This paper synthesizes the ST literature using the service ecosystem perspective to propose the sales techno-ecosystem (STE) framework, providing new insights into organizational decision-making related to the ongoing digital transformation of sales tasks.
Findings
This synthesis of the ST literature with the service ecosystem seeks to clarify the impact of technology within the evolving nature of buyer–seller relationships by providing four unique perspectives.
Research limitations/implications
Perspective 1 reviews the sales-service ecosystem framework and develops the theoretical underpinnings and relevant terminologies. Perspective 2 summarizes critical aspects of the ST literature and provides foundations for future research in the STE. Perspective 3 offers a more granular view, explicating roles and contexts prevalent in buyer–seller–technology interactions. Perspective 4 provides a set of tenets and advances research questions related to each tenet.
Practical implications
The culmination of these four perspectives is the introduction of five key tenants designed to help guide strategy and research.
Originality/value
The paper advances Hartmann et al. (2018) service ecosystem paradigm by explicating critical aspects of its ST domain to generate insights for theory and practice.
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This study aims to add to the understanding of the significance of football in cities, where most major football clubs are located. Specifically, this study offers a distinctive…
Abstract
Purpose
This study aims to add to the understanding of the significance of football in cities, where most major football clubs are located. Specifically, this study offers a distinctive perspective on what might be regarded as “football cities” by the study's mobilisation of theories of the urban mosaic, the calculable city and identity. This study contributes to the emergent field of popular culture (Jeacle, 2012) and, within this field of popular culture, the significance of soccer. The particular setting of this study is the city. This paper is a contribution to the established accounting literature on city studies but within the neglected study of football in cities.
Design/methodology/approach
This paper's focus is on the significance of football clubs in one city. The theoretical approach adopted is a blending of studies of the urban mosaic (Timms, 1975), the calculable city (Lapsley et al., 2010) and the established trend of identification studies in accounting. This investigation was undertaken in the city of Edinburgh by observation of football in city life. This research is a form of participant observation in which the author lived in the city in this study. The researcher undertook interviews with key actors in both football clubs and city management, made use of local media and scrutinised publicly available documents on both the clubs and the city administrations.
Findings
This research reveals the importance of the city mosaic in explaining the limited significance of football in this city. This approach underlines the merits of contextual studies. However, the evidence presented also reveals the presence of strong identity relationships between football clubs and the clubs' fans. These results reveal an internal perspective on city management and the activities of football clubs and the clubs' host city. The presence of multiple football clubs in a single city offers more diffuse identity relationships, with football clubs fostering stronger identification with the club than with the city. There is also evidence of single, dual and multiple identity relationships in this study which contrasts with the single identity perspectives of prior accounting research.
Research limitations/implications
The focus of this paper is on the research question posed in the Call for Papers - Is there a Soccer Society? The findings of this study offer only limited evidence of a soccer society.
Practical implications
There is a need to study other cities with football clubs to determine those which are mosaics and those which are dominated by football.
Social implications
This a study which embraces the importance of social context in finding meaning in accounting research. This paper introduces the novel concept of the city mosaic which is a novel way of understanding different city contexts.
Originality/value
Prior research on football has examined fans' behaviour, financial crises at football clubs and governance structures. This paper extends these earlier analyses by addressing the social context of football clubs in the city. Whilst most accounting research revealed rapid changes in identity during reforms, this study reveals a more complex relationship which aims to build continuity and commitment of fans' identity with the bigger football clubs in this city.
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