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Open Access
Article
Publication date: 3 November 2023

Donna Marshall, Jakob Rehme, Aideen O'Dochartaigh, Stephen Kelly, Roshan Boojihawon and Daniel Chicksand

This article explores how companies in multiple controversial industries report their controversial issues. For the first time, the authors use a new conceptualization of…

Abstract

Purpose

This article explores how companies in multiple controversial industries report their controversial issues. For the first time, the authors use a new conceptualization of controversial industries, focused on harm and solutions, to investigate the reports of 28 companies in seven controversial industries: Agricultural Chemicals, Alcohol, Armaments, Coal, Gambling, Oil and Tobacco.

Design/methodology/approach

The authors thematically analyzed company reports to determine if companies in controversial industries discuss their controversial issues in their reporting, if and how they communicate the harm caused by their products or services, and what solutions they provide.

Findings

From this study data the authors introduce a new legitimacy reporting method in the controversial industries literature: the solutions companies offer for the harm caused by their products and services. The authors find three solution reporting methods: no solution, misleading solution and less-harmful solution. The authors also develop a new typology of reporting strategies used by companies in controversial industries based on how they report their key controversial issue and the harm caused by their products or services, and the solutions they offer. The authors identify seven reporting strategies: Ignore, Deny, Decoy, Dazzle, Distort, Deflect and Adapt.

Research limitations/implications

Further research can test the typology and identify strategies used by companies in different institutional or regulatory settings, across different controversial industries or in larger populations.

Practical implications

Investors, consumers, managers, activists and other stakeholders of controversial companies can use this typology to identify the strategies that companies use to report controversial issues. They can assess if reports admit to the controversial issue and the harm caused by a company's products and services and if they provide solutions to that harm.

Originality/value

This paper develops a new typology of reporting strategies by companies in controversial industries and adds to the theory and discourse on social and environmental reporting (SER) as well as the literature on controversial industries.

Details

Accounting, Auditing & Accountability Journal, vol. 36 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 14 March 2023

Paul Kojo Ametepe, Emetomo Uchefiho Otuaga, Chinwe Felicia Nnaji and Mustapha Sina Arilesere

This study aimed at investigating employee training, employee participation and organizational commitment (OC) and the moderating effect of workplace ostracism among bank…

2176

Abstract

Purpose

This study aimed at investigating employee training, employee participation and organizational commitment (OC) and the moderating effect of workplace ostracism among bank employees.

Design/methodology/approach

The study used a descriptive and cross-sectional design with the aid of a standard scale constructed into a questionnaire. Cluster, convenience and simple random sampling techniques were used to select 1,067 respondents, of which 870 were deemed fit for the study. The theories underpinning the study were the social exchange theory (SET) and social identity theory (SIT). Four hypotheses were developed and tested using hierarchical multiple regression analysis, and moderation using PROCESS macro.

Findings

The study found that employee training and employee participation had a significant positive relationship with organizational commitment, while organizational ostracism had a significant but negative relationship with organizational commitment among bank employees. The study also found that workplace ostracism moderated the relationship between organizational climate and organizational commitment The study recommended that organizational commitment requires management training their workforce, allowing employee participation in decisions, and minimizing or outrightly eradicating the practice of organizational ostracism. It is, therefore, concluded that workers place great value on training and participation in decision-making and frown at organizational ostracism.

Originality/value

This paper fills in the gaps left by the paucity of empirical investigation of the moderating role that workplace ostracism plays between employee training, employee participation and organizational commitment – a feat that is lacking in developing countries. It serves as a reminder to management to prevent or entirely eliminate workplace ostracism to allay an employee's impression of being a threat to an organization when commitment is low.

Details

Arab Gulf Journal of Scientific Research, vol. 42 no. 2
Type: Research Article
ISSN: 1985-9899

Keywords

Article
Publication date: 16 May 2023

Sadia Aziz and Muhammad Abdullah Khan Niazi

Tourists’ irresponsible behaviours (e.g. damaging flowers, writing and painting on the walls and throwing waste material in the water and around the sea site) damage the coastal…

Abstract

Purpose

Tourists’ irresponsible behaviours (e.g. damaging flowers, writing and painting on the walls and throwing waste material in the water and around the sea site) damage the coastal environment. The irresponsible behaviour of tourists has raised concerns about the sustainability of the coastal tourism environment. The purpose of this study is to identify and explain the behavioural patterns of tourists that can influence the environmentally responsible behaviours (ERBs) of tourists, particularly in the context of coastal tourism. The study aims to provide a theoretical and practical explanation of destination image and perceived destination value (PDV) in shaping ERB with the mediating role of destination social responsibility (DSR) among tourists at the coastal touring destination.

Design/methodology/approach

The study used a quantitative research design and data were gathered from the five beaches in Karachi. Structured equation model was used to analyse the direct and mediating effect while stepwise regression was used to analyse the moderating effect of DSR. The results of the direct effect showed that cognitive image has a significant effect on the affective image, while the insignificant effect on conative image and ERB. While the affective image has a significant effect on conative and ERB, and finally, results showed a significant effect of conative image on ERB. Results of the study revealed that PDV significantly mediated the relationship between cognitive, affective and conative destination image and ERB. Finally, the study’s results revealed that DSR has significantly moderated the relationship between affective, conative destination image, PDV and ERB.

Findings

The results are divided into three categories, direct effect, mediating effect and moderating effect. The results of the direct effect showed that cognitive image has a significant effect on the affective image, while the insignificant effect on conative image and ERB. While affective image has a significant effect on conative and ERB, and finally, results showed a significant effect of conative image on ERB. It is found in the results that PDV significantly mediated the relationship between cognitive, affective and conative destination image and ERB. Finally, the study’s results revealed that DSR has significantly moderated the relationship between affective, conative destination image, PDV and ERB.

Research limitations/implications

First, data has been collected from a single geographic area of Pakistan. Therefore, cross-country data are required to compare the ERB of tourists. Second, only local respondents are considered in the study; future studies may include foreign tourists as well. Finally, data has been collected during one month in summer, which may have measured the experience of only summer. The respondent may have different perceived values and destination images during winter. The future study may split data collection into summer and winter to cover diverse perceptions of tourists.

Social implications

It is almost impossible for coastal destinations to achieve a competitive advantage without attaining sustainable coastal environments. Clean and green beaches and responsible behaviour towards marine mammals can only be achieved through tourists’ ERB. This study has major contributions towards society by reserving the natural environment of coastal areas.

Originality/value

This research will significantly contribute to the existing literature by extending the ERB knowledge through the theoretical lens of cognitive-affective-conative models and social expectancy theory. Moreover, PDV as a mediator and DSR as a moderator will enhance the understanding of ERB and extend the existing literature. Further research has provided a strong understanding of how cognitive, effective and conative image helps in influencing the ERB of tourists. Moreover, research will benefit destination managers and policymakers to enhance the image and perceived value of touring destinations. Finally, this study is a unique attempt to present a comprehensive model which could be applicable to diverse situations and areas.

Details

Social Responsibility Journal, vol. 19 no. 10
Type: Research Article
ISSN: 1747-1117

Keywords

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