Search results

1 – 10 of 38
To view the access options for this content please click here
Article
Publication date: 15 January 2018

Silvana Pintão, Cristina Chaves and Manuel Castelo Branco

This paper aims to ascertain whether a company with a solid reputation for corporate sustainability leadership deems its workforce to be as important as its external…

Abstract

Purpose

This paper aims to ascertain whether a company with a solid reputation for corporate sustainability leadership deems its workforce to be as important as its external stakeholders when developing and communicating its sustainability activities, and to evaluate its workforce’s recognition of such activities.

Design/methodology/approach

To achieve these aims, a case study of a leading Brazilian company was carried out. The authors conducted an interview with the corporate sustainability department and submitted a survey by questionnaire to its employees. The data were complemented by documentary analysis of the company’s annual reports, sustainability reports, corporate website, newsletters and press releases.

Findings

Results suggest that the company does attribute significant importance to its workforce and that its employees have sound knowledge of its sustainability practices and engage with them.

Research limitations/implications

Given that the research adopts a case study approach, the scope for generalisation is limited.

Originality/value

The present study explores a neglected aspect of extant research – the relations between corporate sustainability and human resources.

Details

Corporate Governance: The International Journal of Business in Society, vol. 18 no. 1
Type: Research Article
ISSN: 1472-0701

Keywords

Content available
Article
Publication date: 25 January 2021

Ana Paula Castelo Branco, Maria Teresa Bianchi and Manuel Castelo Branco

This paper aims to examine the relationship between board demographic diversity and human rights reporting for a sample of large Western European companies.

Abstract

Purpose

This paper aims to examine the relationship between board demographic diversity and human rights reporting for a sample of large Western European companies.

Design/methodology/approach

Grounded on resource dependence theory, the authors hypothesize that greater gender, age and nationality diversities will translate into enhanced levels of human rights reporting. The authors use ordinal logistic regression analysis to analyze the association between these types of board diversity and such reporting.

Findings

The findings suggest that the companies in the sample attribute little importance to the reporting of information pertaining to the issue of human rights. They also suggest that only the diversity of nations represented in the board of directors is significant in explaining this type of reporting.

Research limitations/implications

The sample includes only large companies from Western Europe and the analysis covers only one year.

Originality/value

To the best of the authors’ knowledge, this study provides the first empirical analysis of factors influencing human rights reporting conducted on a multiple-country setting. It is also the first investigating the association between boards of directors’ demographic diversity and such reporting.

Details

PSU Research Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2399-1747

Keywords

To view the access options for this content please click here
Article
Publication date: 2 July 2019

José Vale and Manuel Castelo Branco

Based on a lens of analysis combining legitimacy and stakeholder theories, this paper aims to explore some factors which influence anti-corruption (AC) reporting in large…

Abstract

Purpose

Based on a lens of analysis combining legitimacy and stakeholder theories, this paper aims to explore some factors which influence anti-corruption (AC) reporting in large multinationals from emerging countries.

Design/methodology/approach

An ordinal logistic regression is used to assess the relation between the AC reporting and multinationals’ industrial affiliation, number of countries of operations, membership of the United Nations Global Compact (UNGC) and public ownership. The sample was drawn from the 2016 Transparency International Report “Transparency in Corporate Reporting – Assessing Emerging Market Multinationals”.

Findings

Evidence suggests that in emerging countries, listed multinationals, which operate in a large number of countries or are members of the UNGC, present significant levels of AC reporting. Unexpectedly, results also suggest that such reporting is not significantly affected by the corruption risk level of the industries to which the multinationals belong. Finally, results suggest that in emerging markets, the dependency for resources may also affect AC reporting.

Originality/value

This paper contributes to the extant literature, by exploring different determinants of AC reporting, namely, a thus far unexplored one: public vs private ownership. This paper also contributes to the literature by providing insights into the relationships in a specific context: that of emerging countries. Finally, the reliance on the international community for the provision of resources is shown as a factor that potentially affects AC reporting.

Details

Journal of Financial Crime, vol. 26 no. 3
Type: Research Article
ISSN: 1359-0790

Keywords

To view the access options for this content please click here
Article
Publication date: 3 January 2018

Isabel Costa Lourenço, Alex Rathke, Verônica Santana and Manuel Castelo Branco

The purpose of this study is to examine whether firms from countries presenting higher levels of corruption are more likely to have higher levels of earnings management…

Downloads
1687

Abstract

Purpose

The purpose of this study is to examine whether firms from countries presenting higher levels of corruption are more likely to have higher levels of earnings management than their counterparts from countries with lower levels of corruption. It also explicitly examines how this relationship compares between emerging and developed economies.

Design/methodology/approach

Using multiple regression analysis, this study tests the hypothesis of positive association between the countries’ level of corruption and the level of earnings management using a sample of foreign firms with American Depositary Receipts in the US market.

Findings

Findings indicate that higher corruption perception is related to higher incentives for firms to manipulate earnings in the case of emerging countries. Such results are not identified in developed countries where the level of minority investors’ protection is higher. Findings also indicate that in developed countries earnings management is negatively related to investor protection, which is not the case for emerging countries.

Originality value

As far as the authors are aware, this study is the first to examine the effects of corruption on earnings management on the basis of accounting firm-level data.

Details

Corporate Governance: The International Journal of Business in Society, vol. 18 no. 1
Type: Research Article
ISSN: 1472-0701

Keywords

To view the access options for this content please click here
Article
Publication date: 26 February 2019

João Ribeiro, Manuel Castelo Branco and João Alves Ribeiro

The purpose of this paper is to examine differences in corporate social responsibility (CSR) reporting on the websites of football clubs based in five European countries…

Abstract

Purpose

The purpose of this paper is to examine differences in corporate social responsibility (CSR) reporting on the websites of football clubs based in five European countries with different levels of football corporatisation.

Design/methodology/approach

The study examines CSR reporting on the internet by football clubs based in five European countries. Multiple regression analysis is used to analyse some factors which influence reporting and test a set of hypotheses.

Findings

The findings suggest that clubs from countries in which the level of corporatisation is higher disclose more CSR information. Also, clubs with higher public visibility disclose a higher variety of CSR information.

Originality/value

This study adds to the scarce research on CSR reporting in professional sports leagues by providing new empirical data and by extending prior research comparing such practices within different international frameworks of CSR.

Details

International Journal of Sports Marketing and Sponsorship, vol. 20 no. 2
Type: Research Article
ISSN: 1464-6668

Keywords

To view the access options for this content please click here
Article
Publication date: 11 September 2017

José Vale, João Alves Ribeiro and Manuel Castelo Branco

The purpose of this paper is to discuss how the management of collective intellectual capital (CIC) occurs in a seaport through the actions of the network coordinator.

Abstract

Purpose

The purpose of this paper is to discuss how the management of collective intellectual capital (CIC) occurs in a seaport through the actions of the network coordinator.

Design/methodology/approach

A case study was conducted in a seaport, focusing on the actions taken by a network coordinator – a port authority – to develop the seaport’s CIC. The seaport is conceptualised as a meta-organisation, composed by interdependent actors which may possess different interests and different levels of power.

Findings

Evidence suggests that the mobilisation of different dimensions of power, in both coercive and non-coercive ways, is needed to promote a higher level of collaboration. Indeed, by mobilising non-coercive dimensions of power, the network coordinator can foster a sense of community within the meta-organisation, grounded in a trust-based collective culture that can potentiate collaboration, and thus allow the attainment of a more “sustainable” type of CIC.

Research limitations/implications

Despite the validity of the interpretations provided by the case study, generalisation of this study should only be conducted in a theoretically framed manner.

Practical implications

The findings can provide network coordinators with a better understanding of the consequences of using different dimensions of power to leverage its intangible assets and enhance the meta-organisation’s performance.

Originality/value

The paper focus on the IC management of a specific type of meso-level unit, which possess some particular characteristics of its own: a seaport. Also, the paper aims to fill a gap in literature regarding the management of different dimensions of power and its effects over IC creation.

Details

Journal of Knowledge Management, vol. 21 no. 5
Type: Research Article
ISSN: 1367-3270

Keywords

To view the access options for this content please click here
Article
Publication date: 11 December 2019

Catarina Delgado, Mani Venkatesh, Manuel Castelo Branco and Tânia Silva

This study aims to address the topic of ethics, responsibility and sustainability (ERS) orientation of students enrolled in schools of economics and management master’s…

Abstract

Purpose

This study aims to address the topic of ethics, responsibility and sustainability (ERS) orientation of students enrolled in schools of economics and management master’s degrees. It examines the effect of educational background and gender on Portuguese students’ orientation towards ERS, as well as the extent to which there is a relation between the scientific area of the master degree in which the student is enrolled and his/her ERS orientation.

Design/methodology/approach

The authors used a sample of 201 students from several master degrees offered by the School of Economics and Management of a large public Portuguese university and analysed their ERS orientation using a survey by questionnaire.

Findings

Findings suggest that there are differences in orientation across gender, with female students valuing ERS more than their male counterparts. Educational background has minimal effects on the responses. It was also found some sort of selection effect in terms of the scientific area of the master degree and ERS orientation.

Originality/value

This study contributes to the literature by analysing the issue of whether students with an educational background in economics and management present different ERS orientation than their counterparts, as well as by examining whether there is some sort of self-selection into the study of disciplines in which ERS orientation is likely to be a week. As far as the authors are aware, this is the first study analysing this type of issue regarding ERS.

Details

International Journal of Sustainability in Higher Education, vol. 21 no. 2
Type: Research Article
ISSN: 1467-6370

Keywords

To view the access options for this content please click here
Article
Publication date: 7 October 2019

Maria Teresa Bianchi, Patrícia Monteiro, Graça Azevedo, Jonas Oliveira, Rui Couto Viana and Manuel Castelo Branco

This paper aims to examine the relation between firms’ political connections and corporate social responsibility (CSR) reporting in Portugal. The authors argue that in…

Abstract

Purpose

This paper aims to examine the relation between firms’ political connections and corporate social responsibility (CSR) reporting in Portugal. The authors argue that in settings where the existence of political connections are viewed as damaging collective interests of stakeholders, political connected firms can deal with legitimacy issues from such connections by resorting to CSR practices and the reporting thereof.

Design/methodology/approach

Using archival data from a panel sample of 36 firms from Portugal between 2009 and 2012, the authors examine the relationship between political connections and CSR reporting by way of regression analysis.

Findings

The authors find a positive relationship between political connections and CSR reporting.

Originality/value

This study draws on legitimacy theory to highlight that CSR can be used to deal with stakeholder activism and vigilance pertaining to suspicion related to the existence of political connections.

Details

Journal of Financial Crime, vol. 26 no. 4
Type: Research Article
ISSN: 1359-0790

Keywords

To view the access options for this content please click here
Article
Publication date: 16 October 2017

Renata Blanc, Muhammad Azizul Islam, Dennis M. Patten and Manuel Castelo Branco

The purpose of this paper is to investigate whether differences in media exposure regarding corporate corruption appear to influence companies’ anti-corruption…

Downloads
1907

Abstract

Purpose

The purpose of this paper is to investigate whether differences in media exposure regarding corporate corruption appear to influence companies’ anti-corruption disclosures. The authors also examine whether the level of press freedom in firms’ home countries affects disclosure and the impact of media exposure in different ways.

Design/methodology/approach

The authors use Transparency International’s 2012 ratings of anti-corruption disclosure by the 105 largest multinational firms in the world, press freedom assessments from the non-governmental organization Reporters Without Borders, and media exposure measures based on a search using the Dow Jones Factiva database. The authors assess relations using regression analysis controlling for other firm-specific factors potentially impacting disclosure choices. Finally, the authors consider the potential effect of other country-level factors.

Findings

The results indicate that media exposure, using either an existence or an extensiveness measure, is positively related to differences in sample companies’ anti-corruption disclosures. The authors also find that disclosure is more (less) extensive where home country press freedom is less (more) restricted and that reduced press freedom appears to reduce the impact of media exposure on the disclosure. The authors further document that press freedom levels explain more difference in anti-corruption disclosures than other country-level factors potentially influencing the practice.

Research limitations/implications

Because the investigation is limited to very large international firms for a single year, the degree to which the findings apply to other companies and time periods cannot be assessed. Further, the authors cannot determine how the findings would hold using an alternative disclosure rating scheme. Finally, the authors do not assess whether differences in the source of media exposure impact the findings.

Social implications

The findings suggest that, to the extent that improved anti-corruption disclosure reflects greater corporate attention to corruption issues, the media may be a powerful player in addressing this social ill. Unfortunately, the results also indicate that media efforts may not be sufficient to bring about change in locations where the freedom of the press is limited. Further, the results suggest that disclosure appears to be a function of exposure to social and political exposures, and the authors therefore question whether it will actually lead to improved corruption performance.

Originality/value

The study is the first to consider the impacts of media exposure and press freedom on corporate social disclosures.

Details

Accounting, Auditing & Accountability Journal, vol. 30 no. 8
Type: Research Article
ISSN: 0951-3574

Keywords

Content available
Article
Publication date: 5 March 2018

Maria Lago, Catarina Delgado and Manuel Castelo Branco

The purpose of this paper is to compare the way in which gender and propensity to risk are associated in two samples, one of entrepreneurs and the other of…

Downloads
1620

Abstract

Purpose

The purpose of this paper is to compare the way in which gender and propensity to risk are associated in two samples, one of entrepreneurs and the other of non-entrepreneurs, while controlling for other factors, namely, national cultures.

Design/methodology/approach

On the basis of data from 19 advanced countries, and by using two different samples, one of entrepreneurs and the other of non-entrepreneurs, the authors have used logistical regression analysis to analyse the relation between gender and propensity to risk has been used.

Findings

Findings suggest that gender and culture are much stronger in influencing risk propensity among non-entrepreneurs than among entrepreneurs.

Originality/value

Instead of analysing the effects of propensity to risk in entrepreneurship, as is usually done, the authors study some of its determinants, highlighting the differences between men and women.

Details

PSU Research Review, vol. 2 no. 1
Type: Research Article
ISSN: 2399-1747

Keywords

1 – 10 of 38