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1 – 10 of over 1000
Article
Publication date: 20 February 2024

Imen Ouragini and Anissa Ben Hassine Louzir

This study aims to show how universities may engage in social responsibility approaches and to understand in depth how the university social responsibility (USR) practices…

Abstract

Purpose

This study aims to show how universities may engage in social responsibility approaches and to understand in depth how the university social responsibility (USR) practices contribute in achieving sustainable development.

Design/methodology/approach

Exploratory qualitative research was directed based on two Tunisian Universities (two case studies); the first one belongs to the public sector and the second one to the private sector. Data were collected through participant observations, group interviews, documentation as well as semistructured interviews with students and administrative staff. The survey was carried out in 2022, immediately following the COVID-19 health crisis. The interview lasted 45-min on average.

Findings

The results confirmed that USR was applicable within the two studied institutions. The two cases under investigation primarily concerned academic and philanthropic responsibilities, with practices pertaining to ethical and legal responsibilities being observed, albeit not to the same extent as the other two responsibilities. Therefore, universities prioritize the welfare of people over anything else when they implement a USR policy.

Originality/value

The USR is an approach that many higher education institutions, both public and private, must appropriate. Nevertheless, this field is still virgin in academic research and this theme remains unexplored within the Tunisian territory. Thus, through the present study, the authors were able to understand in depth the USR practices and confirmed that these two institutes were socially responsible. Consequently, the authors are inviting other Tunisian Universities to adhere to these approaches regarding their benefits among society, environment and economy.

Details

Social Responsibility Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1747-1117

Keywords

Article
Publication date: 11 April 2023

Amir Ghorbaniyan, Mohammadreza Abdoli, Hasan Valiyan and Hasan Boudlaie

In recent years, Corporate Citizenship has continued to grow in importance and significance. It has been the subject of considerable debate and commentary among researchers…

Abstract

Purpose

In recent years, Corporate Citizenship has continued to grow in importance and significance. It has been the subject of considerable debate and commentary among researchers, corporate leaders and public institutions like NGOs and even capital market companies. The development of this concept in internal audit functions can improve the level of responsibility of companies. The purpose of this study is to design an internal audit model of a corporate citizen in Iranian capital market companies.

Design/methodology/approach

This research is methodologically in the category of developmental and combined research. In this study, two meta-synthesis and Delphi analyzes in the qualitative part and systematic representation analysis were used to determine the systematic relationships of the Internal Audit Corporate Citizen Components to strengthen environmental sustainability. Because of the mix of the data collection method in both qualitative and quantitative parts, the research participants in the qualitative part were 13 university experts in the field of accounting and 19 internal auditors of Iranian capital market companies who had specialized experience participated in the quantitative part.

Findings

The results in the qualitative section indicate the existence of 14 confirmed studies and the determination of 8 main components of the internal audit of the corporate citizen, during two stages of Delphi analysis, the level of reliability of the components was confirmed with the concept of internal audit of the corporate citizen. Based on the results of system representation model in quantitative part, it was determined that Environmental training to human resources is the primary stimulus for the system’s internal audit system representation to monitor the financial performance of the company to achieve environmental sustainability.

Originality/value

To the best of the authors’ knowledge, this is the first study to exemplify environmental sustainability by focusing on the concept of corporate citizen internal auditing. An area that, although of research importance in terms of developing theoretical literature and practical basis in reducing the financial reporting gap with an independent auditor, However, less research has been done on this issue and conducting this research and expanding it to the level of internal auditing profession can enhance the institutional and educational capacities on it at the international level and help to integrate the development of theoretical literature.

Details

Journal of Facilities Management , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1472-5967

Keywords

Article
Publication date: 15 March 2024

Mohammed Taha Alqershy, Qian Shi and Diana R. Anbar

This study aims to investigate the factors influencing the social responsibility performance of Belt and Road Initiative (BRI) megaprojects. Specifically, it examines the role of…

Abstract

Purpose

This study aims to investigate the factors influencing the social responsibility performance of Belt and Road Initiative (BRI) megaprojects. Specifically, it examines the role of isomorphic pressures and the joint influence of perceived benefits and top management support on megaproject social responsibility performance (MSRP).

Design/methodology/approach

Drawing from institutional theory, social exchange theory, and top management literature, this study established a conceptual model featuring eleven hypotheses. Subsequently, a questionnaire survey was administered to collect data from 238 actively engaged participants in BRI megaprojects. Structural Equation Modelling was utilised to analyse the data.

Findings

The empirical findings indicate that mimetic and coercive pressures positively influence MSRP. Perceived benefits and top management support significantly enhance MSRP. Moreover, perceived benefits and top management support partially mediate the effects of coercive and mimetic pressures. However, when it comes to normative pressures, their impact on MSRP is solely channelled through the support of top management.

Originality/value

This study is one of the early endeavours to explore the factors influencing the social responsibility performance of BRI megaprojects. It sheds light on the interplay between external pressures and internal factors in shaping social responsibility efforts in these projects. These findings are of particular significance for BRI actors and stakeholders, offering guidance for enhancing social responsibility strategies within the context of BRI megaprojects.

Details

Engineering, Construction and Architectural Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0969-9988

Keywords

Article
Publication date: 28 March 2024

Tarjo Tarjo, Alexander Anggono, Zakik Zakik, Shahrina Md Nordin and Unggul Priyadi

This study aims to empirically examine the influence of Islamic corporate social responsibility (ICSR) on social welfare moderated by financial fraud.

Abstract

Purpose

This study aims to empirically examine the influence of Islamic corporate social responsibility (ICSR) on social welfare moderated by financial fraud.

Design/methodology/approach

The method used was the mix method. The number of respondents was 410. They combined the moderate regression analysis with PROCESS Andrew F Hayes to test the research hypothesis. After conducting the survey, it was continued by conducting interviews with the village community and the head of the village.

Findings

The first finding of this study is that ICSR has a significant positive effect on social welfare. The second finding is that financial fraud weakens the influence of ICSR on social welfare. The results of the interviews also confirmed the two findings of this study.

Research limitations/implications

The high level of bias in answering the questions is due to the low public knowledge of ICSR. In addition, the interviews still needed to involve the oil and gas companies and government.

Practical implications

The main implication is improving social welfare, especially for those affected by offshore oil drilling. Furthermore, stakeholders are more sensitive to the adverse effects of financial fraud. Finally, to make drilling companies more transparent and on target in implementing ICSR.

Originality/value

The main novelty in this research is using of the mixed method. In addition, applying financial fraud as a moderating variable is rarely studied empirically.

Details

Journal of Financial Crime, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1359-0790

Keywords

Article
Publication date: 30 August 2023

Muhammad Ashraf Fauzi, Norwazli Abdul Wahab, Mohd Hanafiah Ahmad and Imaduddin Abidin

The purpose of this study is to review university social responsibility (USR) using a well-known quantitative approach of bibliometric analysis. Compared to corporate social…

Abstract

Purpose

The purpose of this study is to review university social responsibility (USR) using a well-known quantitative approach of bibliometric analysis. Compared to corporate social responsibility (CSR), USR is in its infancy stage, requiring further exploration of its meaning and impact toward higher education institutions (HEIs).

Design/methodology/approach

A total of 306 publications and 9,530 cited references were retrieved from the Web of Science database. Bibliographic coupling analysis was applied to uncover present themes, while co-word analysis was used to predict future trends.

Findings

Findings suggested that themes are centralized toward the impact of USR on HEIs. USR is important for HEIs to attain excellence in today's challenging business environment.

Research limitations/implications

USR could develop HEIs into world-renowned institutions by establishing a good reputation and engaging with the broader community, locally and internationally. USR is regarded as HEIs' new value proposition in marketing its brand within the competitive environment in higher education.

Originality/value

This study is the first that reviews USR by extracting the knowledge structure and providing visualization on the implicit themes of the subject interest.

Details

Journal of Applied Research in Higher Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2050-7003

Keywords

Article
Publication date: 29 January 2024

Salifu Yusif and Abdul Hafeez-Baig

This study aims to explore the strategies corporations use in engaging stakeholders to sustain healthy corporate partnerships and create value for the corporate entity and the…

Abstract

Purpose

This study aims to explore the strategies corporations use in engaging stakeholders to sustain healthy corporate partnerships and create value for the corporate entity and the society in which they operate and their influence on the corporate manager’s cognitive abilities and decision-making.

Design/methodology/approach

The authors used an interpretive research approach leveraging the strengths of qualitative method of content analysis and comparative and critical analyses to report the results. Interpretive methods incorporate social theories and standpoints that view reality as the social construction of understandable events in the context of organizational communication.

Findings

The findings of this study suggest that corporations are assumed to follow and execute the principles of engaging stakeholders to achieve corporate social responsibility (CSR) claiming to manage a sustainable and responsible business practices that recognize local cultures, human rights and protect the environment. However, little attention has been paid to the cognitive reasoning of the individuals responsible for CSR and corporate sustainability (CS) as opposed to the growing concerns about strategies corporations use in engaging stakeholders to sustain healthy corporate partnerships and create value – especially the processes that take place during engagement and decision-making including cognitive offloading.

Practical implications

Stakeholder engagement requires practical approaches that enable corporations and individuals charged with decision-making responsibilities to understand, respond and fulfill their CSRs. To achieve CSRs, corporations and managers responsible for relevant decision-making would need to involve stakeholders in social performance planning, as social reporting/auditing has long been advocating for preventing managerial biasness, groupthink and increased information dissemination via detailed reporting practices toward more collaborative stakeholder relationships. Thus, it is crucial for corporations to implement enhanced stakeholder and managerial decision-making strategies such as integrative approaches to achieve balance in the trio elements of sustainability as well as the growing use of paradox perspective to understand the nature of the tensions being sought to balance and, in the process, provide opportunity for a better evaluation of complex sustainability issues for innovative approach to resolving them. While cognitive decision-making is at play, in practice, managers tasked with making decisions must ensure the most effective stakeholder engagement strategies that are transparent and inclusive are used.

Originality/value

The main contribution of this study is its argument regarding the tools corporations use in engaging key stakeholders and the cognitive reasoning of the individuals responsible for CSR and CS. The study further contributes to interpreting the integrative approach to achieving balance in the trio elements of sustainability as well as the growing use of paradox perspective to understand the nature of the tensions being sought to balance and, in the process, provide an opportunity for a better evaluation of complex sustainability issues for an innovative approach to resolving them.

Details

Social Responsibility Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1747-1117

Keywords

Article
Publication date: 11 July 2023

Wenjun Cai, Jibao Gu and Jianlin Wu

Open innovation (OI) is an effective way to achieve firms' sustainable development in emerging markets. This study aims to investigate the effects of business and philanthropic…

Abstract

Purpose

Open innovation (OI) is an effective way to achieve firms' sustainable development in emerging markets. This study aims to investigate the effects of business and philanthropic corporate social responsibility (CSR) on OI and the moderating role of firm proactiveness in such relationships. This study also examines the effects of OI on firms' financial and innovation performance.

Design/methodology/approach

This study uses multisource data from 688 firms in China, including data from surveys of top managers and objective data. The Tobit model, Poisson model, and ordinary least squares regression are adopted to test the hypotheses.

Findings

The results suggest that business CSR and philanthropic CSR both have positive effects on OI. Proactiveness weakens the positive effect of business CSR on OI, while strengthening the effect of philanthropic CSR on OI. The results also show that OI increases firm innovation and financial performance.

Originality/value

CSR enables firms to build wild, deep and trust-based relationships with external actors, which may benefit firms in open search of knowledge. However, it has not received adequate attention in the literature on OI. The findings contribute to the research on OI drivers from the perspective of social activities and enhance the understanding of how different types of CSR and firm proactiveness work together to influence OI.

Details

Management Decision, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0025-1747

Keywords

Open Access
Article
Publication date: 26 December 2023

Daniel Magnusson, Hendry Raharjo and Petra Bosch-Sijtsema

Sustainability is regarded as a core value that the coworking movement aspires to. However, most sustainability efforts focus on the providers’ perspective while neglecting the…

Abstract

Purpose

Sustainability is regarded as a core value that the coworking movement aspires to. However, most sustainability efforts focus on the providers’ perspective while neglecting the coworking members’ role. Therefore, this paper aims to explore sustainable coworking from the members perspective by focusing on sustainable behaviors.

Design/methodology/approach

This study uses a flexible pattern matching approach. Theoretical patterns are identified using literature on coworking space and sustainable behavior while matching them with the empirical data. Data were collected from three different coworking spaces in Sweden through interviews and observations.

Findings

Based on the theoretical patterns, three constructs for sustainable coworking were identified, namely, productive behavior, prosocial behavior and responsible space sharing behavior. Through the empirical data, the constructs were further concretized to understand their different aspects. The findings uncovered a new layer of complexity where members can show the same behavior and be perceived differently.

Originality/value

This study offers a more holistic understanding of sustainable coworking by highlighting the members’ role and identifying different member perceptions on sustainable coworking behaviors.

Details

Journal of Corporate Real Estate , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1463-001X

Keywords

Article
Publication date: 14 February 2024

Rafael Borim-de-Souza, Yasmin Shawani Fernandes, Pablo Henrique Paschoal Capucho, Bárbara Galleli and João Gabriel Dias dos Santos

This paper aims to analyze what Samarco and Brazilian magazines speak and say about Mariana’s environmental crime. Discover their doxa in this subject. Interpret the speakings…

Abstract

Purpose

This paper aims to analyze what Samarco and Brazilian magazines speak and say about Mariana’s environmental crime. Discover their doxa in this subject. Interpret the speakings, sayings and doxas through the theories of the treadmills of production, crime and law.

Design/methodology/approach

It is a qualitative and documental research and a narrative analysis. Regarding the documents: 45 were from public authorities, 14 from Samarco Mineração S.A. and 73 from Brazilian magazines. Theoretically, the authors resorted to Bourdieusian sociology (speaking, saying and doxa) and the treadmills of production, crime and law theories.

Findings

Samarco: speaking – mission statements; saying – detailed information and economic and financial concerns; doxa – assistance discourse. Brazilian magazines: speaking – external agents; saying – agreements; doxa – attribution, aggravations, historical facts, impacts and protests.

Research limitations/implications

The absence of discussions that addressed this fatality, with its respective consequences, from an agenda that exposed and denounced how it exacerbated race, class and gender inequalities.

Practical implications

Regarding Mariana’s environmental crime: Samarco Mineração S.A. speaks and says through the treadmill of production theory and supports its doxa through the treadmill of crime theory, and Brazilian magazines speak and say through the treadmill of law theory and support their doxa through the treadmill of crime theory.

Social implications

To provoke reflections on the relationship between the mining companies and the communities where they settle to develop their productive activities.

Originality/value

Concerning environmental crime in perspective, submit it to a theoretical interpretation based on sociological references, approach it in a debate linked to environmental criminology, and describe it through narratives exposed by the guilty company and by Brazilian magazines with high circulation.

Details

Safer Communities, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1757-8043

Keywords

Article
Publication date: 20 June 2023

Mu-Chun Liao, Ting-Ya Hsieh and Wei-Hsiang Wang

By inspecting the special connection between negligence and the causes of negligence, this study evaluates the reasonableness of negligence offenses elements from the perspectives…

Abstract

Purpose

By inspecting the special connection between negligence and the causes of negligence, this study evaluates the reasonableness of negligence offenses elements from the perspectives of “modes” and “rules.” This study considers that in the core concept of negligent manslaughter in the Criminal Code of Taiwan, “business” comprises an outstretched legal element; thus, “application by analogy” or “customary laws” should be prohibited as a legal basis or when applying the criminal code because those are not allowed under nulla poena sine lege. Nulla poena sine lege must be respected to release construction professionals from material risks in their judicial rights and interests.

Design/methodology/approach

This study used data mining analysis with a database of 204 cases where construction professionals were involved in an accusation of gross negligence manslaughter (GNM) (N = 486) between 1995 and 2021 to explore the reasons and distribution of these cases in the construction industry in Taiwan.

Findings

The results showed that the main reasons behind lawful GNM accusations against construction professionals are as follows: (1) the violation of employers' duty of care to prevent hazards caused in workplaces where falling and collapsing are concerns during construction, thus resulting in death; (2) gross negligence during design, construction and supervision, causing damages after natural disasters such as earthquakes and typhoons.

Research limitations/implications

This study discusses the whole life circle of construction, starting from planning, design, construction and completion. However, the involvement of other offenses such as providing false statements, forgery, embezzlement, unjust enrichment and fraudulent tax evasion or criminal responsibilities stipulated in the Building Act or administrative punishments are beyond the scope of this study. Future studies will focus on foreign “business GNM” cases from judicial precedents with similar backgrounds to Taiwan in the construction industry to verify whether similar conclusions can be drawn and to examine their differences.

Practical implications

This study applied data mining and data analysis to the data and explored potential causality and patterns of GNM cases in judicial cases. The results of the analyses can be used as evidence for potential causality and thus facilitate construction professionals' self-reflection and contribute to the sustainable development of working environments for construction.

Social implications

This study agrees with the removal of GNM titled “business” in the Criminal Code of Taiwan to achieve Sustainable Development Goals (SDGs) in the building industry. By doing so, national judicial and management systems will be in line with international standards, ensuring that everyone has equal access to justice.

Originality/value

Goal 16 of the SDGs by the United Nations aims to promote judicial equality, peace, justice and strong institutions. With this basis, this study collected and analyzed data in the field of criminal law and applied the theory of criminal offenses committed by negligence to real construction-related cases. This study especially discusses whether construction professionals were imposed with excessive responsibilities when a court enforced the “duty of care” that asked the professionals to bear the responsibility of results for events that should be and could be foreseen.

Details

Engineering, Construction and Architectural Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0969-9988

Keywords

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