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Open Access
Article
Publication date: 12 July 2023

Gideon Jojo Amos

The study examines the social and environmental responsibility indicators disclosed by three International Council on Mining and Metals (ICMM) corporate mining members in their…

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Abstract

Purpose

The study examines the social and environmental responsibility indicators disclosed by three International Council on Mining and Metals (ICMM) corporate mining members in their social and environmental reporting (SER) from 2006 to 2014. To achieve this aim, the author limits the data two years before (i.e. from 2006 to 2007) and six years after (i.e. from 2009 to 2014) the implementation of the Sustainable Development Framework in the mining sector in 2008.

Design/methodology/approach

Using the techniques of content analysis and interpretive textual analysis, this study examines 27 social and environmental responsibility reports published between 2006 and 2014 by three ICMM corporate mining members. The study develops a disclosure index based on the earlier work of Hackston and Milne (1996), together with other disclosure items suggested in the extant literature and considered appropriate for this work. The disclosure index for this study comprised six disclosure categories (“employee”, “environment”, “community involvement”, “energy”, “governance” and “general”). In each of the six disclosure categories, only 10 disclosure items were chosen and that results in 60 disclosure items.

Findings

A total of 830 out of a maximum of 1,620 social and environmental responsibility indicators, representing 51% (168 employees, 151 environmental, 145 community involvement, 128 energy, 127 governance and 111 general) were identified and examined in company SER. The study showed that the sample companies relied on multiple strategies for managing pragmatic legitimacy and moral legitimacy via disclosures. Such practices raise questions regarding company-specific disclosure policies and their possible links to the quality/quantity of their disclosures. The findings suggest that managers of mining companies may opt for “cherry-picking” and/or capitalise on events for reporting purposes as well as refocus on company-specific issues of priority in their disclosures. While such practices may appear appropriate and/or timely to meet stakeholders’ needs and interests, they may work against the development of comprehensive reports due to the multiple strategies adopted to manage pragmatic and moral legitimacy.

Research limitations/implications

A limitation of this research is that the author relied on self-reported corporate disclosures, as opposed to verifying the activities associated with the claims by the sample mining companies.

Practical implications

The findings from this research will help future social and environmental accounting researchers to operationalise Suchman’s typology of legitimacy in other contexts.

Social implications

With growing large-scale mining activity, potential social and environmental footprints are obviously far from being socially acceptable. Powerful and legitimacy-conferring stakeholders are likely to disapprove such mining activity and reconsider their support, which may threaten the survival of the mining company and also create a legitimacy threat for the whole mining industry.

Originality/value

This study innovates by focusing on Suchman’s (1995) typology of legitimacy framework to interpret SER in an industry characterised by potential social and environmental footprints – the mining industry.

Details

Journal of Accounting in Emerging Economies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2042-1168

Keywords

Article
Publication date: 23 January 2024

Rapeeporn Rungsithong and Klaus E. Meyer

Trust is an important facilitator of successful B2B relationships. The purpose of this study is to investigate affect-based antecedents of both interpersonal and…

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Abstract

Purpose

Trust is an important facilitator of successful B2B relationships. The purpose of this study is to investigate affect-based antecedents of both interpersonal and interorganizational trust, and their impact on the performance of buyer–supplier relationships. The authors ask two research questions: (1) What are affect-based dimensions of interpersonal and interorganizational trust? (2) How do interpersonal and interorganizational trust influence buyers’ operational performance?

Design/methodology/approach

The authors use data from an original survey of 156 buyer–supplier relationships between multinational enterprise subsidiaries and local suppliers in the Thai manufacturing sector to develop a structural model in which the authors test the hypotheses.

Findings

Consistent with social exchange theory and social psychology, the empirical analysis shows that affect-based dimensions at the individual level, namely, likeability, similarity and frequent social contact, and at the organizational level, namely, supplier firm willingness to customize and institutionalization of cooperation, are important for establishing trust. In addition, interpersonal trust enhances buyers’ operational performance indirectly via interorganizational trust.

Practical implications

Buying and selling firms may develop organizational trust by developing processes that enhance organizational trust. Individuals with purchasing or sales responsibilities may enhance trust in their personal relationship. However, such interpersonal trust needs to be translated to the organizational level to benefit organizational performance.

Originality/value

The findings contribute to the literature on affect-based antecedents and outcomes of trust. Specifically, the authors offer theory and empirical evidence regarding the contribution of salespersons toward affect-based dimensions of trust and its impact on buyer’s operational performance.

Details

Journal of Business & Industrial Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0885-8624

Keywords

Article
Publication date: 6 March 2023

Selene Pennetta, Francesco Anglani and Shane Mathews

This study aims to define, classify and interconnect the wide range of known entrepreneurial abilities with terms such as skills, capabilities and competencies, which have been…

Abstract

Purpose

This study aims to define, classify and interconnect the wide range of known entrepreneurial abilities with terms such as skills, capabilities and competencies, which have been used inconsistently within the entrepreneurial field.

Design/methodology/approach

This investigation is based on a systematic literature review and strengthened by a meta-analysis equipped with a bibliometric study to assist the generation of outcomes with a quantitative investigation.

Findings

This study proposes an evolving entrepreneurial ability model which interconnects genetic and acquired skill types, capabilities and competencies and is equipped with an Entrepreneurial Skills Map essential to operate in the 21st century.

Research limitations/implications

The proposed model is specific to the entrepreneurial field.

Practical implications

This study supports universities and government agencies for the development of educational programs to prepare current and future entrepreneurs to match the changes in the new environment that has emerged with the COVID-19 pandemic.

Originality/value

This research contributes to the entrepreneurship research domain by shedding light on the inconsistent use of non-standardised terminologies and providing an entrepreneurial model and updated skills map to guide scholars to frame research in the post-COVID era with more clarity.

Details

Journal of Entrepreneurship in Emerging Economies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2053-4604

Keywords

Article
Publication date: 22 March 2024

Rimsha Khalid, Rajinder Kumar, Rupa Sinha, Kareem M.M. Selem and Mohsin Raza

Given the prevalence of protecting geoheritage tourism sites, Ladakh has enormous potential. However, Ladakh’s potential and developments in its growth as a geotourism destination…

37

Abstract

Purpose

Given the prevalence of protecting geoheritage tourism sites, Ladakh has enormous potential. However, Ladakh’s potential and developments in its growth as a geotourism destination have received scant consideration. As such, this paper aims to explore Ladakh’s key drivers as a potential geotourism destination through cognitive dissonance and protection motivation theories.

Design/methodology/approach

This paper conducted in-depth interviews with 86 geoscientists and tourism professionals to assess Ladakh’s potential as a geotourism destination. This paper used a qualitative approach to congregate four constructs based on the image difference of the consensus map.

Findings

Because of the interviewees’ heterogeneity and uniqueness, meaningful constructs in the consensus were included for each figure and cloud words. This paper concluded that four drivers are the main forces behind geotourism development.

Originality/value

This paper explores the drivers – geotourism services, legislative requirements, experiential geotourism and SPARC (scientific, preservation, aesthetic, recreational, cultural) values – affecting geotourism in Ladakh. It is feasible to lessen the negative effects of overtourism and make sure that Ladakh’s distinctive nature is preserved for future generations by implementing sustainable tourism practices.

Details

Journal of Place Management and Development, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1753-8335

Keywords

Open Access
Article
Publication date: 1 February 2022

Adewale Samuel Hassan and Daniel Francois Meyer

This study examines whether international tourism demand in the Visegrád countries is influenced by countries' risk rating on environmental, social and governance (ESG) factors…

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Abstract

Purpose

This study examines whether international tourism demand in the Visegrád countries is influenced by countries' risk rating on environmental, social and governance (ESG) factors, as non-economic factors relating to ESG risks have been ignored by previous researches on determinants of international tourism demand.

Design/methodology/approach

The study investigates panel data for the Visegrád countries comprising the Czech Republic, Hungary, Poland and Slovakia over the period 1995–2019. Recently developed techniques of augmented mean group (AMG) and common correlated effects mean group (CCEMG) estimators are employed so as to take care of cross-sectional dependence, nonstationary residuals and possible heterogeneous slope coefficients.

Findings

The regression estimates suggest that besides economic factors, the perception of international tourists regarding ESG risk is another important determinant of international tourism demand in the Visegrád countries. The study also established that income levels in the tourists' originating countries are the most critical determinant of international tourism demand to the Visegrád countries.

Originality/value

The research outcomes of the study include the need for the Visegrád countries to direct policies towards further mitigating their ESG risks in order to improve future international tourism demand in the area. They also need to ensure exchange rate stability to prevent volatility and sudden spikes in the relative price of tourism in their countries.

Details

Journal of Tourism Futures, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2055-5911

Keywords

Open Access
Article
Publication date: 3 July 2023

Kamal Badar, Mohammed Aboramadan, Wasim Alhabil, Khalid Abed Dahleez and Caterina Farao

Building on the resource-based view (RBV) and the theory of other orientation, this study aims to examine the association between Islamic work ethics (IWEs) and organizational…

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Abstract

Purpose

Building on the resource-based view (RBV) and the theory of other orientation, this study aims to examine the association between Islamic work ethics (IWEs) and organizational performance highlighting the role of employee relations climate as an underlying mechanism.

Design/methodology/approach

Data were collected from 239 employees working in diverse sectors in the state of Qatar. Structural equation modeling of partial least squares was used to analyze the data of the study.

Findings

The results suggest that IWEs positively impact organizational performance and employee relations climate. Furthermore, employee relations climate demonstrated to play a mediating role in the IWEs-organizational performance link.

Practical implications

The study can be used by administrators pertaining to the importance of IWE and employee relations climate to cultivate higher organizational outcomes such as organizational performance.

Originality/value

This research is distinctive as it examines the connection between IWEs and organizational performance in Qatar, a country where the influence of Islamic values and beliefs on work ethics is profound. In addition, the research sheds light on a topic that has received little attention in the literature: the significance of the workplace climate in determining how IWEs affect organizational performance. Finally, the research integrates two important theoretical frameworks, the RBV and the theory of other orientation, to create a comprehensive model that explains the complex relationship between IWEs, employee relations climate and organizational performance.

Details

Journal of Islamic Accounting and Business Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1759-0817

Keywords

Article
Publication date: 11 December 2023

Ayesha Masood, Anas A. Salameh, Ashraf Khalil, Qingyu Zhang and Armando Papa

This study investigates the integration of information technology (IT) competencies with organizational inclusion initiatives and its impact on firm performance. It examines the…

Abstract

Purpose

This study investigates the integration of information technology (IT) competencies with organizational inclusion initiatives and its impact on firm performance. It examines the role of organizational inclusion in promoting knowledge management capability (KMC) and the moderating effect of approach and avoidance motivation on the relationship between KMC and operational performance.

Design/methodology/approach

The study is grounded in the resource orchestration theory (ROT), which conceptualizes the integration of IT competencies and organizational inclusion. It employs hierarchical regression analysis on data collected from 204 firms and 374 managerial respondents to test the proposed hypotheses.

Findings

The results indicate that IT competencies enhance the relationship between organizational inclusion and KMC. Additionally, the relationship between KMC and operational performance is weaker when employees exhibit higher levels of avoidance motivation.

Practical implications

This study offers theoretical and managerial insights for integrating IT competencies into organizational inclusion initiatives, providing guidance for organizations seeking to enhance their performance, with a specific focus on the relevance of China as the research context.

Originality/value

This study enriches the scholarly discourse by examining the underexplored integration of IT competencies with organizational inclusion, notably in the context of China. It illuminates the moderating role of motivation in the KMC-operational performance relationship, benefiting both academia and practitioners. Furthermore, this work extends the literature by demonstrating how combining organizational inclusion and IT competencies can enhance workplace KMC, connecting it to internal knowledge resources. Theoretical implications extend beyond organizational inclusion and IT to show the broader application potential of ROT in management and information systems.

Details

Information Technology & People, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0959-3845

Keywords

Article
Publication date: 4 January 2024

Jaffar Abbas, Gulnara Mamirkulova, Ibrahim Al-Sulaiti, Khalid Ibrahim Al-Sulaiti and Imran Bashir Dar

Mega-infrastructure development plans pave the way for policies to upgrade the infrastructure, environmental management and different aspects of locals’ well-being. These…

Abstract

Purpose

Mega-infrastructure development plans pave the way for policies to upgrade the infrastructure, environmental management and different aspects of locals’ well-being. These developmental dynamics can positively affect rural tourism including heritage sites destinations. The quality of life of local people can be linked to this positive developmental change through long-term and sustainable economic revitalization projects. In terms of this process, developing large-scale infrastructure and incorporating tourism sustainability can improve the quality of life-related to different dimensions that are critical to the community's well-being. Therefore, researchers have attempted to address this issue.

Design/methodology/approach

Data were collected between September and October 2020. The study sample size was the residents of Zhabagly village, including Zhabagaly, Abaiyl and 115 Railway settlements. Moreover, the residents were older than 18 years. A systematic random sampling technique was utilised to reach the targeted sample size and the researchers received 243 responses from the locals. Structural equation modelling (SEM) was used for analysis.

Findings

The findings from the structural equation modelling suggest that sustainable tourism increases due to the positive effect of mega-infrastructure development and positively impacts the locals' quality of life. Notably, no direct effect of mega-infrastructure development on quality of life reveals the pivotal role of sustainable tourism. Therefore, during the COVID-19 period, the dimensions of sustainable tourism – economic, market, socio-cultural and environmental – played a role in securing the positive impact of mega-infrastructure development on the locals’ quality of life.

Research limitations/implications

This research highlighted the fact that when infrastructure projects are implemented to their full potential, they will generate sustainable tourism activities, provide eco-adventure activities, relax, treat signatories and boost the economy of all stakeholders. The study used AMOS to test the hypotheses. Qualitative research methods, including interviews with citizens, government officials and tourism managers, require further study.

Practical implications

The infrastructural development on a mega-scale means building an upscaling tourism ecosystem. This ecosystem is marked by the availability of drinking water, waste and energy management facilities that support the elevation of living material, community, health, safety and emotional well-being. It reflects the policy-level implications for future Belt and Road initiatives (BRIs). The tourism industry's resilience during COVID-19 has practical lessons for other industries.

Originality/value

Large-scale infrastructure construction must create favourable conditions for the rapid development of tourism. The availability of clean water, waste and energy management facilities contributes to the food production, social cohesion, physical and mental health and general well-being of the ecosystem. This is one of the few studies that used sustainable tourism as a mediator between the impact of large infrastructure projects and their impact on the quality of life of locals during the COVID-19 pandemic. Aksu-Zhabagly, a World Heritage Site in Kazakhstan, was the site of this field study.

Details

Kybernetes, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0368-492X

Keywords

Article
Publication date: 21 February 2024

Xianwei Lyu, Omkar Dastane and Xiaoguang He

Food SMEs is the backbone of local and world economy. Even while food SMEs are aware of the potential advantages of implementing supply chain analytics (SCA), only a small number…

Abstract

Purpose

Food SMEs is the backbone of local and world economy. Even while food SMEs are aware of the potential advantages of implementing supply chain analytics (SCA), only a small number of companies use data-based decision-making. This is because of technophobia. In light of this, the purpose of this study is to investigate the factors that have an impact on SCA adoption which in turn influence the sustainable performance of firms.

Design/methodology/approach

The data were collected from 221 managers working in food-related SMEs in China by using a questionnaire-based survey. The framework of this study was validated using a rigorous statistical procedure using the technique, namely, partial least squares structural equation modelling.

Findings

The findings of this study suggest that all modified UTAUT components (i.e. performance expectancy, effort expectancy, social influence, facilitating conditions and technophobia) significantly influence SCA adoption. Moreover, the existing study highlights and confirms the significance of adopting SCA to improve sustainable performance.

Originality/value

This research is novel, as it extends and investigates the theoretical framework based on UTAUT theory in SCA context and its impact on sustainable organizational performance. In addition, the factor of technophobia is tested in SCA context. This study has several contributory managerial implications for food SMEs.

Details

Journal of Science and Technology Policy Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2053-4620

Keywords

Article
Publication date: 16 January 2023

Taslima Nasreen, Ron Baker and Davar Rezania

This review aims to summarize the extent to which sustainability dimensions are covered in the selected qualitative literature, the theoretical and ontological underpinnings that…

Abstract

Purpose

This review aims to summarize the extent to which sustainability dimensions are covered in the selected qualitative literature, the theoretical and ontological underpinnings that have informed sustainability research and the qualitative methodologies used in that literature.

Design/methodology/approach

This study uses a systematic review to examine prior empirical studies in sustainability reporting between 2000 and 2021.

Findings

This review contributes to sustainability research by identifying unexplored and underexplored areas for future studies, such as Indigenous people’s rights, employee health and safety practice, product responsibility, gender and leadership diversity. Institutional and stakeholder theories are widely used in the selected literature, whereas moral legitimacy remains underexplored. The authors suggest that ethnographic and historical research will increase the richness of academic research findings on sustainability reporting.

Research limitations/implications

This review is limited to qualitative studies only because its richness allows researchers to apply various methodological and theoretical approaches to understand engagement in sustainability reporting practice.

Originality/value

This review follows a novel approach of bringing the selected studies’ scopes, theories and methodologies together. This approach permits researchers to formulate a research question coherently using a logical framework for a research problem.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

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