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1 – 10 of 147This paper aims to verify whether the integration of sustainability in executive compensation positively affects firms’ non-financial performance and whether corporate governance…
Abstract
Purpose
This paper aims to verify whether the integration of sustainability in executive compensation positively affects firms’ non-financial performance and whether corporate governance characteristics enhance the relationship between sustainability compensation and firms’ non-financial performance and to expand the domain of the impact of sustainability on non-financial performance.
Design/methodology/approach
This analysis is based on a sample of companies listed on the Milan Italian Stock Exchange from the Financial Times Milan Stock Exchange Index over the 2016–2020 period. Regression analysis was used by using data retrieved from the Refinitiv Eikon database and the sample firms’ remuneration reports.
Findings
The findings of this paper show that embedding sustainability in executive compensation positively affects firms’ non-financial performance. The results of this paper also reveal that specific corporate governance features can improve the impact of sustainability on non-financial performance.
Research limitations/implications
This analysis is limited to Italian firms included in the Financial Times Milan Stock Exchange Index; however, the findings are highly significant.
Practical implications
The findings provide regulators with useful insights for considering the integration of sustainability goals into executive remuneration. Another implication is that policymakers should require – at least – listed firms to fulfil specific corporate governance structural requirements. Finally, the findings can provide investors and financial analysts with a greater awareness of the role played by executive remuneration in the long-term value-creation process.
Originality/value
This paper contributes to addressing the relationship among sustainability, remuneration and non-financial disclosure, drawing on the stakeholder–agency theoretical framework and focusing on Italian firms. This issue has received limited attention with controversial results in the literature.
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Margaret Hodgins, Sarah MacCurtain and Patricia Mannix-McNamara
Bullying affects at least one-third of the workers through either direct exposure or witnessing, both of which lead to compromised health, and as a result, reduced organizational…
Abstract
Purpose
Bullying affects at least one-third of the workers through either direct exposure or witnessing, both of which lead to compromised health, and as a result, reduced organizational effectiveness or productivity. However, there is very little evidence that organisations provide effective protection from bullying, and in fact, the converse appears to the case. The purpose of this paper to explore the role of both individual and organisational power in the creation and maintenance of the problem. Such an approach moves away from the specific practice of identifying “bullying” that typically engages targets and perpetrators in a dance that is really just around the edges (Sullivan, 2008) of a larger problem; a culture that permits the abuse of power and ill-treatment of workers, in both practices and through organisational politics.
Design/methodology/approach
This paper elucidates key problems with organisational response as identified in the literature and critically examines weak organisational response to workplace bullying using the power theory, arguing that while overt approaches to addressing bullying appear to be underpinned by a simplistic, functionalist understanding of power, practices on the ground are better explained by more sophisticated “second-dimension” theorists.
Findings
There is a need for organisations to move beyond the current individualistic understanding of bullying towards a more nuanced understanding of how anti-bullying policies and procedures are themselves an exercise in institutional power protecting and reinforcing dominant power structures.
Research limitations/implications
The literature from which this paper is drawn is limited to studies published in English.
Practical implications
The authors advocate a realistic assessment of the role of both individual and organisational power in the creation and maintenance of workplace bullying, as a way forward to plan appropriate intervention.
Social implications
Workplace bullying is problematic for organisations at several levels, and therefore for society.
Originality/value
That power is relevant to workplace bullying has been apparent since the work of Brodsky in 1976 and Einarsen's early work, this paper builds on a the more nuanced work of McKay (2014), D'Cruz and Noronha (2009), Liefooghe and MacDavey's (2010) and Hutchinson et al. (2010), exploring the organisational response to the raising of bullying issues by individual employees as an exercise of power.
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Mervi Rajahonka and Kaija Villman
This chapter discusses female managers’ and entrepreneurs’ views on lifelong learning. The main empirical data were drawn from interviews with 67 women participating in training…
Abstract
This chapter discusses female managers’ and entrepreneurs’ views on lifelong learning. The main empirical data were drawn from interviews with 67 women participating in training and coaching programmes in South Savo, Finland, in 2017–2021. Many of the women belonged to the working sandwich generation (WSG). The particular focus was on how lifelong learning relates to these women’s careers, wellbeing at work, work–life balance and search for meaningful lives. A model integrating women’s earning, learning and meaning aspects of work and life was developed. The findings of the study show that considering women’s fragmented work careers, lifelong learning is often crucial for them. For an individual, opportunities for lifelong learning and meaningful work assure personal development, wellbeing at work and a sustainable career. For employing organisations, offering opportunities for learning and meaningful work for their employees constitutes a competitive advantage.
The relations telework-work interference with the family (WIF), telework-family interference with work (FIW), and telework-performance have been widely studied; however, results…
Abstract
Purpose
The relations telework-work interference with the family (WIF), telework-family interference with work (FIW), and telework-performance have been widely studied; however, results of different investigations are contradictory. This may be related to third variables that moderate the effect of relations. The purpose of this paper is to analyze the moderating effect of worker responsibilities outside of the work environment on telework-FIW and telework-WIF relations, as well as the moderating effect of control by the supervisor on teleworkers in the telework-performance relation.
Design/methodology/approach
A total of 92 teleworkers were interviewed, and 72 non-teleworkers who work in four public institutions. Non-teleworkers work in the same departments as teleworkers, and carry out similar functions. In addition, 33 supervisors were interviewed who evaluated performance of both groups. Hierarchical lineal regression analysis models were used to evaluate the influence of telework on the dependent variables.
Findings
The results obtained reveal that where there are low-responsibility levels, teleworkers present a lower FIW than non-teleworkers; however, with high levels of responsibility, teleworkers show higher FIW. Additionally, supervisors’ control of teleworkers was found to have a negative effect on their pro-activity and adaptability to tasks.
Originality/value
The findings provide new empirical evidence about the effect of moderating variables in the relation between telework-work-family conflict and telework-performance. Besides the results provide practical and useful implications to organizations that implement telework programs.
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Charlotte Sullivan, Helen Lynch and Amanda Kirby
As occupational therapists embrace evidence-informed and occupation-centred practice, the use of standardised visual perceptual tests remains a strong feature of typical…
Abstract
Purpose
As occupational therapists embrace evidence-informed and occupation-centred practice, the use of standardised visual perceptual tests remains a strong feature of typical paediatric practice. Yet, the research evidence for the use of such tools is inconclusive at best. This study compared the results of the Test of Visual Perceptual Skills (TVPS) with a checklist of reported functional difficulties in 30 children attending occupational therapy. The purpose of this paper was to determine the usefulness of visual perceptual testing in relation to occupation-centred practice.
Design/methodology/approach
A descriptive correlational study design was used. Participants were 30 primary school-age children who were on a paediatric occupational therapy caseload. An additional 30 typically developing children participated in the development of the checklist.
Findings
Correlations were found between reported functional visual skill difficulties and two subtests of the TVPS (visual memory and visual discrimination). No correlation was found between the reported functional difficulties and any of the other five subtests of the TVPS or the total score.
Originality/value
Results highlight the weak relationship that existed in this study between standardised measures of visual perception, as measured by the TVPS, and functional difficulties. Therapists are cautioned to explore both the evidence base for continued use of standardised visual perceptual measures to inform occupation-centred practice and the need to embrace a more comprehensive person-centred approach to visual perceptual assessment.
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Merel T. Feenstra-Verschure, Dorien Kooij, Charissa Freese, Mandy van der Velde and Evgenia I. Lysova
The purpose of this paper is to conceptualize job immobility concepts, e.g. staying in an unsatisfying job and perceiving limited opportunities to move and apply for another job…
Abstract
Purpose
The purpose of this paper is to conceptualize job immobility concepts, e.g. staying in an unsatisfying job and perceiving limited opportunities to move and apply for another job. The existing literature on this situation of job immobility in which the employee is experiencing stuckness in the job is scattered across research domains, limited in scope and existing constructs are not clearly defined or operationalized.
Design/methodology/approach
In this conceptual paper, the authors propose the construct “locked at the job,” by reviewing and building on the job immobility literature and the theory of control and self-regulation.
Findings
This study defines the concept that consists of two dimensions as feeling dissatisfied in the current job and inactivity due to perceived limited job opportunities. This study proposes a conceptual model of antecedents and consequences of locked at the job, based on the person-environment fit theory.
Practical implications
This conceptual paper allows value to be added in practice by the conceptualization of locked at the job, in addition to providing a preview with respect to conceptual causes and consequences of this phenomenon.
Originality/value
Research on this job immobility phenomenon is scattered across different research domains, limited in scope and the concept has not been clearly defined or operationalized.
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Collins G. Ntim, Teerooven Soobaroyen and Martin J. Broad
The purpose of this paper is to investigate the extent of voluntary disclosures in UK higher education institutions’ (HEIs) annual reports and examine whether internal governance…
Abstract
Purpose
The purpose of this paper is to investigate the extent of voluntary disclosures in UK higher education institutions’ (HEIs) annual reports and examine whether internal governance structures influence disclosure in the period following major reform and funding constraints.
Design/methodology/approach
The authors adopt a modified version of Coy and Dixon’s (2004) public accountability index, referred to in this paper as a public accountability and transparency index (PATI), to measure the extent of voluntary disclosures in 130 UK HEIs’ annual reports. Informed by a multi-theoretical framework drawn from public accountability, legitimacy, resource dependence and stakeholder perspectives, the authors propose that the characteristics of governing and executive structures in UK universities influence the extent of their voluntary disclosures.
Findings
The authors find a large degree of variability in the level of voluntary disclosures by universities and an overall relatively low level of PATI (44 per cent), particularly with regards to the disclosure of teaching/research outcomes. The authors also find that audit committee quality, governing board diversity, governor independence and the presence of a governance committee are associated with the level of disclosure. Finally, the authors find that the interaction between executive team characteristics and governance variables enhances the level of voluntary disclosures, thereby providing support for the continued relevance of a “shared” leadership in the HEIs’ sector towards enhancing accountability and transparency in HEIs.
Research limitations/implications
In spite of significant funding cuts, regulatory reforms and competitive challenges, the level of voluntary disclosure by UK HEIs remains low. Whilst the role of selected governance mechanisms and “shared leadership” in improving disclosure, is asserted, the varying level and selective basis of the disclosures across the surveyed HEIs suggest that the public accountability motive is weaker relative to the other motives underpinned by stakeholder, legitimacy and resource dependence perspectives.
Originality/value
This is the first study which explores the association between HEI governance structures, managerial characteristics and the level of disclosure in UK HEIs.
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Abel García-González and María Soledad Ramírez-Montoya
This study aims to contribute to the body of scientific knowledge about teaching and promoting social entrepreneurship in higher education institutions (HEIs) based on a…
Abstract
Purpose
This study aims to contribute to the body of scientific knowledge about teaching and promoting social entrepreneurship in higher education institutions (HEIs) based on a measurement before and after concluding an educational experience.
Design/methodology/approach
It tests hypotheses to draw conclusions from analyzing the pre- and post-test results of three study cases with different training experiences, to know the characteristics of the 304 participants.
Findings
The study indicated that incorporating transversal social entrepreneurship projects in various courses resulted in students feeling more capable regarding their social entrepreneurship potential.
Originality/value
The study presents the analysis of social entrepreneur training in three different curricular study cases. The information obtained adds value to social entrepreneurship education research that takes social entrepreneurship beyond business schools.
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Martin H. Kunc, Maria Cleofe Giorgino and Federico Barnabè
According to the “strategic focus and future orientation” principle of the integrated reporting (<IR>) framework, <IR> should provide information useful to support investors in…
Abstract
Purpose
According to the “strategic focus and future orientation” principle of the integrated reporting (<IR>) framework, <IR> should provide information useful to support investors in assessing the future financial performance of organizations. This study aims to support the operationalization of this function by improving the forward-looking orientation of the integrated report.
Design/methodology/approach
Basing on the backward- and forward-looking disclosure in <IR> and the dynamic resource-based view (DRBV), this study develops an explorative case study building a quantitative simulation model based on an integrated report.
Findings
This study provides useful insights into how operationalizing the <IR> “future orientation” and obtaining more quantitative information on the organization’s capacity to create value in the future by applying DRBV and quantitative simulation modeling.
Research limitations/implications
The article presents one case study to explore the method suggested to improve the <IR> forward-looking orientation. Additional case studies applying the same research design should be certainly useful to refine the method.
Practical implications
Supporting the <IR> forward-looking orientation, this study provides additional information for the decision-making process of investors, thus contributing to the efficient and productive allocation of capital.
Originality/value
Few studies have investigated forward-looking information in integrated reports, highlighting the existence of an “information gap” referred to such disclosure. Overcoming these previous results, the study provides useful insights on how to improve the <IR> forward-looking orientation.
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Federico Alvino, Assunta Di Vaio, Rohail Hassan and Rosa Palladino
This paper investigates the literary corpus on the role of intellectual capital (IC) for the sustainable and innovative development of organisations. It provides a quantitative…
Abstract
Purpose
This paper investigates the literary corpus on the role of intellectual capital (IC) for the sustainable and innovative development of organisations. It provides a quantitative overview of the academic literature that constitutes this field. The paper discusses whether IC, through the implementation of knowledge management (KM) processes, can influence the entrepreneurial orientation (EO) towards the creation of sustainable business models (SBMs), which are outlined in the Sustainable Development Goals (SDGs) 2030 agenda and adopted by all United Nations member states in 2015.
Design/methodology/approach
Based on a database containing 45 publications in the English language with a publication date from 1990 to 2019 (October), a bibliometric analysis was conducted. Data on publications, journals, authors and citations were collected, re-checked and examined by applying bibliometric measures.
Findings
The bibliographic analysis identified that the research published on IC in the perspective of sustainability focusses mainly on the measurement of results, in terms of increased business performance. The results show that the IC is linked to the concept of long-term value. Therefore, the development potential of the IC is linked to the 2030 agenda for sustainable development (SD). These results also provide a framework for the literature on IC and SDGs by highlighting the connection with the EO to develop SBMs.
Originality/value
This paper contributes to the literature on IC as a driver for SD. In more detail, it provides a systematic review of the literature on these topics under the umbrella of the SDG perspective.
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