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Article
Publication date: 28 April 2023

Ranjita Islam, Muhammad Ali and Erica French

This study aims to provide an understanding of how directors perceive the relationship between board independence and corporate social responsibility (CSR) performance which has…

Abstract

Purpose

This study aims to provide an understanding of how directors perceive the relationship between board independence and corporate social responsibility (CSR) performance which has remained under-researched.

Design/methodology/approach

The qualitative data were collected through semi-structured interviews of 19 directors from 14 organisations operating in Australia. Data were analysed following the six-phase process of thematic analysis.

Findings

The findings indicate that independent directors contribute to board CSR decisions in two major ways: they bring an outsider view to the board, and they monitor managers in taking decisions that consider the interests of the broader stakeholder groups.

Research limitations/implications

The in-depth analysis of director independence and CSR highlights the structural and behavioural aspects of director independence and CSR playing out in board rooms. Propositions are offered which can be tested to advance the research in this arena.

Practical implications

The findings suggest that efforts are required at organisational policy level to ensure the effectiveness of director independence for CSR.

Originality/value

This study provides insights into the “black box” of boardroom dynamics highlighting important contextual factors influencing director independence and CSR decisions previously under-explored.

Details

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

Keywords

Article
Publication date: 20 March 2024

Amit Kumar, Saurav Snehvrat, Prerna Kumari, Priyanka Priyadarshani and Preyaan Ray

Corporate social responsibility (CSR) is viewed as a differentiating strategy that wins over stakeholders’ confidence. Due to the potential strategic and positive effects on…

Abstract

Purpose

Corporate social responsibility (CSR) is viewed as a differentiating strategy that wins over stakeholders’ confidence. Due to the potential strategic and positive effects on businesses, the study of CSR and its relationship to competitiveness has gained relevance. While studies have examined the impact of CSR activities on firm competitiveness, the findings so far remain contradictory. Further research on the underlying processes/mechanisms that explain how CSR contributes to competitiveness remains scarce. Accordingly, this study aims to look into the link between CSR and competitiveness with a focus on Asian business and management studies.

Design/methodology/approach

By using a bibliometric approach, this paper aims to provide a review of the state-of-the-art research on the linkage between CSR and competitiveness in Asian context. The sample for this research included all 538 studies from the period of 2001–2023 in the Scopus database. A bibliometric study included both co-occurrence and co-citation analysis.

Findings

The study’s findings made significant contributions by identifying seven distinct clusters of co-occurrences. Using co-citation, three journals-based co-citation clusters and another three authors-based co-citation clusters are identified. The findings show how processes/mechanisms such as – accountability, multi-stakeholder dialogue/engagement, resource generation, emphasizing sustainable development goals and emerging markets, redefining strategy, cultivating value/vision and CSR leadership – are increasing in importance.

Practical implications

Overall, the authors argue that CSR-led competitiveness is indeed one of the key drivers for improved sustainability performance of a firm.

Originality/value

Based on findings, a conceptual framework has been proposed highlighting different processes and mechanisms that influence the CSR-led competitiveness – outcomes relationship.

Details

Journal of Asia Business Studies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1558-7894

Keywords

Article
Publication date: 12 January 2024

Masume Khodsuz, Amir Hamed Mashhadzadeh and Aydin Samani

Electrical characteristics of transformer oil (TO) have been studied during normal and thermal aging conditions. In this paper, breakdown voltage (BDV), partial discharge (PD)…

Abstract

Purpose

Electrical characteristics of transformer oil (TO) have been studied during normal and thermal aging conditions. In this paper, breakdown voltage (BDV), partial discharge (PD), heat transfer results and the physical mechanisms considering the impact of varying the diameter of Al2O3 nanoparticles (NPs) have been investigated. Different quantities of the two sizes of Al2O3 were added to the oil using a two-step method to determine the positive effect of NPs on the electrical and thermal properties of TO. Finally, the physical mechanisms related to the obtained experimental results have been performed.

Design/methodology/approach

The implementation of nanoparticles in this paper was provided by US Research Nanomaterials, Inc., USA. The provided Al2O3 NPs have an average particle size of 20–80 nm and a specific surface area of 138 and 58 m2/g, respectively, which have a purity of over 99%. Thermal aging has been done. The IEC 60156 standard has been implemented to calculate the BDV, and a 500-mL volume test cell (Apar TO 1020) has been used. PD test is performed according to Standard IEC 60343, and a JDEVS-PDMA 300 device was used for this test.

Findings

BDV tests indicate that 20 nm Al2O3 is more effective at improving BDV than 80 nm Al2O3, with an improvement of 113% compared to 99% for the latter. The analysis of Weibull probability at BDV indicates that 20 nm Al2O3 performs better, with improvements of 141%, 125% and 112% at probabilities of 1, 10 and 50%, respectively. The results of the PD tests using the PDPR pattern also show that 20 nm Al2O3 is superior. For the heat transfer test, 0.05 g/L of both diameters were used to ensure fair conditions, and again, the advantage was with 20 nm Al2O3 (23% vs 18%).

Originality/value

The effect of Al2O3 NP diameter (20 and 80 nm) on various properties of virgin and aged TO has been investigated experimentally in this paper to examine the effect of proposed NP on electrical improvement of TO.

Details

World Journal of Engineering, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1708-5284

Keywords

Article
Publication date: 26 January 2024

Qurat-ul-Ain Burhan and Muhammad Asif Khan

Empowering leadership has a wide range of positive individual employee-related outcomes. However, a limited number of research studies are available emphasizing the overall…

Abstract

Purpose

Empowering leadership has a wide range of positive individual employee-related outcomes. However, a limited number of research studies are available emphasizing the overall organization-related outcomes. The major aim of this study is to delve into the function of organizational identification and intellectual capital (structural, relational and human) in mediating the relationship between empowering leadership and organizational innovativeness. Depending upon the resource-based view theory, this study comprehensively investigates the sequential effects of empowered leadership on the mediating roles of organizational identification and intellectual capital in organizational innovativeness.

Design/methodology/approach

Data were gathered through a self-administered questionnaire, which got 337 responses from telecom employees. To evaluate the hypotheses, the data were analyzed in SEM-M-Plus using exploratory and confirmatory factor analyses.

Findings

The findings demonstrate that empowering leadership impacts organizational innovativeness with the sequential mediation of organizational identification and intellectual capital (structural, human and social).

Practical implications

Organizations can identify and encourage leaders who exhibit empowering behaviors such as delegating responsibilities, providing autonomy and fostering a sense of ownership among employees. Also, organizations can foster intellectual capital by providing opportunities for learning, training and development. Additionally, knowledge sharing and collaboration can help to enhance the intellectual capital of employees.

Originality/value

While much research has been conducted on empowering leadership, the continued development of knowledge and the emergence of new perspectives related to identification and intellectual capital highlights the importance of exploring alternative paths that have been overlooked. Therefore, there is a pressing need to conduct research that takes into account these additional factors.

Details

Leadership & Organization Development Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0143-7739

Keywords

Article
Publication date: 29 February 2024

Mehdi Kallantary, Hassan Valiyan, Mohammadreza Abdoli and Maryam Shahri

This article aims to contribute to the accounting knowledge literature by presenting the framework of creative accounting factors and evaluating their identified factors through…

Abstract

Purpose

This article aims to contribute to the accounting knowledge literature by presenting the framework of creative accounting factors and evaluating their identified factors through an argumentation-based total interpretive structural modeling (TISM) approach.

Design/methodology/approach

This study adopted mixed, inductive and deductive approaches to develop an integrated framework, validate its practicability and verify its effectiveness in selected manufacturing firms listed on the Tehran Stock Exchange (TSE), respectively. In developing the framework and implementation procedure, the study employed an exploratory data collection (qualitative) approach to review the phenomenon of creative accounting factors. Then, in this study’s second phase, TISM is used to develop the framework of creative accounting design. This study used two types of theoretical sampling in the qualitative part, including theoretical and snowball sampling. Also, the participants in the TISM process in this study were specialized analysts of the TSE.

Findings

Based on the mixed method of this study, the result in the qualitative part provides the creative accounting framework of the existence of three categories. There are 6 components and 35 themes during 12 interviews. In the quantitative section, it was determined that two factors, namely the type of ownership firms and intrinsic objectivity, are the most effective drivers for the formation of creative accounting in TSE firms.

Originality/value

So far, it is rare to find preceding studies that have proposed, validated and practically tested an integrated creative accounting framework within the context of financial markets. Thus, the authors understand that this is the very first research focused on the development of a framework for capital market companies to continuously be competitive and could help financial decision-makers, practitioners and academicians in their perception of knowing more about the financial functions of firms.

Details

Journal of Accounting Literature, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-4607

Keywords

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