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1 – 10 of 247Christian Schwägerl, Peter Stücheli-Herlach, Philipp Dreesen and Julia Krasselt
This study operationalizes risks in stakeholder dialog (SD). It conceptualizes SD as co-produced organizational discourse and examines the capacities of organizers' and…
Abstract
Purpose
This study operationalizes risks in stakeholder dialog (SD). It conceptualizes SD as co-produced organizational discourse and examines the capacities of organizers' and stakeholders' practices to create a shared understanding of an organization’s risks to their mutual benefit. The meetings and online forum of a German public service media (PSM) organization were used as a case study.
Design/methodology/approach
The authors applied corpus-driven linguistic discourse analysis (topic modeling) to analyze citizens' (n = 2,452) forum posts (n = 14,744). Conversation analysis was used to examine video-recorded online meetings.
Findings
Organizers suspended actors' reciprocity in meetings. In the forums, topics emerged autonomously. Citizens' articulation of their identities was more diverse than the categories the organizer provided, and organizers did not respond to the autonomous emergence of contextualizations of citizens' perceptions of PSM performance in relation to their identities. The results suggest that risks arise from interactionally achieved occasions that prevent reasoned agreement and from actors' practices, which constituted autonomous discursive formations of topics and identities in the forums.
Originality/value
This study disentangles actors' practices, mutuality orientation and risk enactment during SD. It advances the methodological knowledge of strategic communication research on SD, utilizing social constructivist research methods to examine the contingencies of organization-stakeholder interaction in SD.
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Keywords
Luca Menicacci and Lorenzo Simoni
This study aims to investigate the role of negative media coverage of environmental, social and governance (ESG) issues in deterring tax avoidance. Inspired by media…
Abstract
Purpose
This study aims to investigate the role of negative media coverage of environmental, social and governance (ESG) issues in deterring tax avoidance. Inspired by media agenda-setting theory and legitimacy theory, this study hypothesises that an increase in ESG negative media coverage should cause a reputational drawback, leading companies to reduce tax avoidance to regain their legitimacy. Hence, this study examines a novel channel that links ESG and taxation.
Design/methodology/approach
This study uses panel regression analysis to examine the relationship between negative media coverage of ESG issues and tax avoidance among the largest European entities. This study considers different measures of tax avoidance and negative media coverage.
Findings
The results show that negative media coverage of ESG issues is negatively associated with tax avoidance, suggesting that media can act as an external monitor for corporate taxation.
Practical implications
The findings have implications for policymakers and regulators, which should consider tax transparency when dealing with ESG disclosure requirements. Tax disclosure should be integrated into ESG reporting.
Social implications
The study has social implications related to the media, which act as watchdogs for firms’ irresponsible practices. According to this study’s findings, increased media pressure has the power to induce a better alignment between declared ESG policies and tax strategies.
Originality/value
This study contributes to the literature on the mechanisms that discourage tax avoidance and the literature on the relationship between ESG and taxation by shedding light on the role of media coverage.
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Tina Patel, Juliann Dorff and Allison Baker
The observation by the authors, based on their extensive experience working in K-8 public schools in the region showed the special needs classrooms catering to children with…
Abstract
Purpose
The observation by the authors, based on their extensive experience working in K-8 public schools in the region showed the special needs classrooms catering to children with exceptionalities such as Autism Spectrum Disorder (ASD), Intellectual Disability (ID) and Emotional Disturbance (ED) are typically makeshift arrangements with no consideration given to students' unseen sensory needs. A thorough literature review indicates that there are no holistic design guidelines in place to meet the sensory needs of students with ASD, ID and ED. This study seeks to address this gap by providing considerations to meet the sensory needs impacting these students' focus, behavior and classroom engagement with course content and peers.
Design/methodology/approach
Sensory design guidelines were established utilizing a qualitative method, providing a foundation for the development of classroom prototypes that address the sensory needs of students with ASD, ID and ED.
Findings
The new guidelines, which correlated interior design strategies with the sensory needs of children with ASD, ID and ED, and the resulting prototypes provide a basis for the further development of design standards and takes designers closer to creating more conducive and inclusive environments.
Practical implications
This study reinforced the belief that these recommendations should be considered in the school-wide design. Many students can be included with their typical peers for all or part of their school day if space has been designed to accommodate their differences.
Originality/value
This study bridges the gap while documenting the correlation between design factors and sensory needs of students with exceptionalities, in this case, ASD, ID and ED.
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Zongwei Luo, Angappa Gunasekaran, Rameshwar Dubey, Stephen J. Childe and Thanos Papadopoulos
A low-carbon economy is the pressing need of the hour. Despite several efforts taken by the government and large corporations, there is still research to be conducted exploring…
Abstract
Purpose
A low-carbon economy is the pressing need of the hour. Despite several efforts taken by the government and large corporations, there is still research to be conducted exploring the role of top management commitment in translating external pressures into responses that help to build low-carbon emissions in supply chains.
Design/methodology/approach
The authors have grounded their framework in institutional theory, agency theory and contingency theory. On the basis of existing literature, four hypotheses were drawn. To test these hypotheses, a questionnaire was developed and pre-tested. Finally, statistical analyses were performed to test the research hypotheses using 176 samples gathered using a pre-tested questionnaire following Dillman’s (2007) total design test method.
Findings
The results suggest that coercive pressures and mimetic pressures under the mediating effect of top management commitment have a significant influence on organizational response to low-carbon emissions. The authors further note that supply base complexity has moderating effects on the link between top management commitment and organizational response towards low-carbon emissions.
Originality/value
This study offers valuable insights to those managers and environmental consultants who view supply base complexity as a limitation. However, the results indicate that supply base complexity may help to enhance the effectiveness of the top management commitment on organizational response towards low-carbon emissions.
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Samuel Fosso Wamba, Angappa Gunasekaran, Thanos Papadopoulos and Eric Ngai