Search results

1 – 10 of 771
Article
Publication date: 9 January 2023

Noel Hyndman and Mariannunziata Liguori

There has been limited research on why football clubs contribute to charity. This paper examines how football clubs and their charitable conduits report information when…

Abstract

Purpose

There has been limited research on why football clubs contribute to charity. This paper examines how football clubs and their charitable conduits report information when discussing their connectedness. In addition, it explores reasons why, and the extent to which, football clubs support altruism via such charitable vehicles.

Design/methodology/approach

Case studies of four major football teams (Manchester City/Manchester United in England and AC Milan/Inter Milan in Italy) are discussed, with formal reports of the clubs and their associated charitable conduits being analysed.

Findings

Boundaries between the clubs and their charitable conduits are frequently blurred. Evidence suggests that acknowledging the co-existence of different factors may help to understand what is reported by these organisations and address some of the caveats in terms of autonomy and probity of their activities and reporting practices.

Research limitations/implications

The research uses case studies of four major ‘powerhouses’ of the game and their associated charitable spinoffs. While this is innovative and novel, expanding the research to investigate more clubs and their charitable endeavours would allow greater generalisations.

Practical implications

The study provides material that can be used to reflect on the very topical subject of ‘sportswashing’. This has the potential to input to deliberations relating to the future governance of the game.

Originality/value

The paper explores relationships between businesses and charities/nonprofits in a sector so far little investigated from a charitable accountability perspective. It suggests that motives for engaging in charitable activity and highlighting such engagement may extend beyond normal altruism or warm-glow emotions.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 2
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 10 January 2024

Anh-Tuan Huynh, Adriana Knápková, Tat-Dat Bui and Tran-Thai-Ha Nguyen

Institutional pressure and corporate social responsibility (CSR) are gaining increasing recognition in scholarly works; however, there is an apparent and unsettled relationship…

Abstract

Purpose

Institutional pressure and corporate social responsibility (CSR) are gaining increasing recognition in scholarly works; however, there is an apparent and unsettled relationship between these concepts and the concept of green marketing adoption (GMA) that influences efforts to gain a relative competitive advantage (RCA). This study is aimed at examining the roles of institutional pressure and CSR on GMA and RCA and proposes recommendations for promoting green marketing management and CSC in the banking industry in Vietnam.

Design/methodology/approach

In this study, partial least squares structural equation modeling is utilized to investigate the evolution of the structural model, while the hypotheses are evaluated using structural equation modeling (SEM). The data are scrutinized from 288 banking employees through an online survey.

Findings

The results show that the components of institutional pressure exert a significant impact on GMA and RCA, but the level and type of this impact differ. Additionally, the mediating role of the CSR variable in this relationship is revealed. Under the influence of institutional pressure, companies tend to increase their implementation of CSR activities, thereby promoting their GMA and RCA.

Originality/value

This study offers both theoretical and practical implications. Theoretically, this study adds to the extant evidence concerning the significance of CSR integration and institutional pressure to the advancement of GMA. In addition, maintaining a focus on fostering holistic GMA practices has enabled the banking industry in Vietnam to achieve an RCA.

Details

International Journal of Bank Marketing, vol. 42 no. 3
Type: Research Article
ISSN: 0265-2323

Keywords

Article
Publication date: 24 November 2023

Emma Y. Peng and William Smith III

This paper aims to investigate how a US firm’s political landscape affects the integration of environmental, social and governance (hereafter ESG) measures in CEO compensation…

Abstract

Purpose

This paper aims to investigate how a US firm’s political landscape affects the integration of environmental, social and governance (hereafter ESG) measures in CEO compensation contracts, thereby affecting the firm’s ESG performance and credit rating.

Design/methodology/approach

Based on the results of state senatorial and presidential elections and the location of a US firm’s headquarters, the authors categorize whether a firm has a political environment that is predominantly Democratic (blue) or Republican (red). The empirical analyses are based on a sample of US firms in the period 2014–2021.

Findings

The authors find that firms in blue states are more likely to link CEO compensation to ESG performance measures. Further, the results show that firms in blue states with ESG-linked compensation contracts have better ESG performance. Lastly, the authors find evidence that a firm’s ESG performance has a positive impact on its credit rating, but the impact is weakened if firms in red states link ESG performance to executive compensation.

Originality/value

To the best of the authors’ knowledge, this is the first research that explores how a firm’s political environment affects the use of ESG performance measures in CEO compensation contracts. Furthermore, the authors contribute to the literature by showing evidence that the political environment interacts with the impact of ESG-linked compensation incentives on the firm’s ESG performance and, thus, its credit rating.

Details

Studies in Economics and Finance, vol. 41 no. 3
Type: Research Article
ISSN: 1086-7376

Keywords

Book part
Publication date: 14 March 2024

Werner Kunz, Jochen Wirtz, Nicole Hartley and James Tarbit

Artificial intelligence (AI) is revolutionizing businesses and daily life, with AI-powered technologies like personal assistants and medical diagnostic systems transforming how we…

Abstract

Artificial intelligence (AI) is revolutionizing businesses and daily life, with AI-powered technologies like personal assistants and medical diagnostic systems transforming how we interact and make decisions. However, the ethical implications of these technologies cannot be ignored. AI systems can produce biased results and decisions if not designed to be fair and unbiased. Corporate digital responsibility (CDR) provides a valuable framework for addressing these ethical dilemmas. Service organizations need to navigate CDR issues across the data and technology life-cycle stages (e.g., their creation, operation, refinement, and retention) and across its digital service ecosystem (including its external business partners). Despite the risks associated with poor CDR practices, companies may adopt them to benefit from data monetization, enhanced customer experience, and productivity improvement. To mitigate these risks and build a strong CDR culture, organizations need to establish ethical norms, prioritize customer privacy, and ensure equitable power dynamics with business partners. The emergence of generative AI poses enhanced CDR challenges, such as AI complexity, monitoring, accountability, and workforce changes. Going forward, CDR is a crucial framework for firms to address the needs of their multiple stakeholders and to ensure sustainable business practices in the increasingly digital service world.

Details

The Impact of Digitalization on Current Marketing Strategies
Type: Book
ISBN: 978-1-83753-686-3

Keywords

Article
Publication date: 29 July 2024

Laëtitia Lethielleux, Caroline Demeyère, Amélie Artis, Martine Vézina and Jean-Pierre Girard

This article examines the links between nonprofits and communities’ resilience during the COVID-19 crisis. Previous research on resilience has overlooked nonprofits, with limited…

Abstract

Purpose

This article examines the links between nonprofits and communities’ resilience during the COVID-19 crisis. Previous research on resilience has overlooked nonprofits, with limited studies on their ongoing resilience processes. While nonprofits’ potential to lead their communities’ resilience has been highlighted, we know little about how this potential can be fully achieved.

Design/methodology/approach

Nonprofit’s potential to lead their communities’ resilience has been highlighted. Yet, nonprofits are also deeply affected by crises, and little is known about their organizational resilience. This study explores the interplay between nonprofits’ organizational resilience and community resilience in the face of crises. We draw from an international comparative case study based on two participatory research designs in France and Quebec during the Covid-19 crisis.

Findings

The results highlight similarities and differences in how nonprofits’ developed organizational resilience capabilities. These different organizational resilience processes affected in return the reactive and proactive roles the nonprofits could play in community resilience.

Research limitations/implications

Limitations of the research method include its time boundaries, the specificity of the Covid-19 crisis, which differs from natural hazards which are traditionally studied in the resilience literature (e.g.: Roberts et al., 2021). The unicity of the cases fits the comprehensive purpose of the study, and generalizations of the results are limited.

Practical implications

Empirically, we offer an original approach of nonprofits and community resilience as ongoing interdependent processes.

Originality/value

The article contributes to the organizational resilience literature in refining how nonprofits’ characteristics and embeddedness in their community affect their development of resilience capabilities. We theorize the dynamic reciprocal links between nonprofits and community resilience.

Details

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

Keywords

Book part
Publication date: 14 December 2023

Caner Asbaş and Şule Erdem Tuzlukaya

Spirituality refers to the relationship that individuals have with something greater than themselves. It is an inner experience that includes a sense of transcendence, a…

Abstract

Spirituality refers to the relationship that individuals have with something greater than themselves. It is an inner experience that includes a sense of transcendence, a connection to a higher power, or a sense of purpose or meaning. Nonprofit organizations can be defined as a unique category of organizations whose primary goal is not to make a profit. They represent a wide range of collective action and have long been collaborators with public governance systems in both developed and developing economies.

In the current socioeconomic structure, nonprofit organizations have become prominent policy actors, responsible for producing and distributing goods and services. To fulfill their responsibilities, these organizations rely on spirituality as a means of obtaining resources.

While contemporary nonprofit organizations have evolved from religious charities of the past, it would be incorrect to suggest that religious influences have disappeared completely. In fact, today's nonprofit organizations and charity sector exist on a spectrum that can be defined along a religious – secular axis, under the influence at different levels.

As modern nonprofit organizations are directly affected by contemporary organizational processes and principles, it is essential to examine spirituality in such organizations, regardless of whether they are religiously affiliated or not. This chapter examines the relationship between spirituality and nonprofit organizations, while also assessing their organizational effectiveness, career opportunities, leadership approaches, teamwork, job satisfaction and job dedication, in terms of spirituality and spiritual intelligence not only from a religious and cultural perspective, but also from an organizational one.

Details

Spirituality Management in the Workplace
Type: Book
ISBN: 978-1-83753-450-0

Keywords

Article
Publication date: 30 March 2023

Stefan Ingerfurth

Also due to the “50+1 rule”, which exists in the German football Bundesliga and was introduced to regulate competition, clubs with a wide variety of legal forms participate. The…

544

Abstract

Purpose

Also due to the “50+1 rule”, which exists in the German football Bundesliga and was introduced to regulate competition, clubs with a wide variety of legal forms participate. The aim of this article is to explain the consequences of the rule, the dominance of nonprofit organisations in German football and to contribute to the discussion on whether other football leagues should follow this model.

Design/methodology/approach

The study looks at the German Bundesliga with its special 50+1 rule. With reference to stakeholder theory, the management challenges of participants in the Bundesliga are elaborated.

Findings

There are still clubs that participate as purely nonprofit associations, even though from an organisational point of view there are some arguments against this legal form. Due to the 50+1 rule, a nonprofit association has the majority of decision-making powers in each participating organisation. The goals desired by the 50+1 rule, such as “maintaining football as a common good” and at the same time “competitive balance”, do not seem to be achieved.

Originality/value

The article shows that regulation in the leagues appears to make sense and, in the case of the German Bundesliga, has led to participants with different legal forms. However, it also shows that the 50+1 rule is also associated with opposing goals that cannot be achieved in equal measure.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 2
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 8 November 2023

Casper Hendrik Claassen, Eric Bidet, Junki Kim and Yeanhee Choi

Public sector institutional entrepreneurship efforts may contribute to addressing social challenges by creating an enabling regulatory environment that promotes social enterprise…

Abstract

Purpose

Public sector institutional entrepreneurship efforts may contribute to addressing social challenges by creating an enabling regulatory environment that promotes social enterprise formation and fosters complementarity between the public sector and social enterprises. The outcomes of such public sector institutional entrepreneurship are explored in this study. To assess the outcomes of such public sector initiatives in South Korea, the perspectives of executives (n = 40) of government-certified social enterprises are assessed.

Design/methodology/approach

Several research methodologies were combined, including purposive sampling with an 11-point Likert scale, hierarchical clustering and principal component analysis. The literature on government–nonprofit relations as well as public sector institutional entrepreneurship was leveraged.

Findings

This research results indicate that the enabling regulatory environment with entrenched funding and incubation mechanisms produces mixed-to-positive outcomes if framed with reference to public sector–social enterprise complementarity. The authors identified three perspective-based ideal types that have differential views of isomorphic regulatory pressures, the efficacy of incubation and scaling programs, participation in policymaking and other aspects of public sector patronage.

Originality/value

This study contributes to relating the literature on public sector institutional entrepreneurship and government–third sector relations by empirically assessing how social enterprises attracted by government demand-side signaling to become certified as social enterprises encounter and perceive an ostensibly enabling regulatory ecosystem, with its derivative policies and mechanisms, crafted by the public sector.

Details

International Journal of Public Sector Management, vol. 37 no. 3
Type: Research Article
ISSN: 0951-3558

Keywords

Article
Publication date: 5 August 2024

Lorenzo Pratici, Fiorella Pia Salvatore, Simone Fanelli, Antonello Zangrandi and Michele Milone

The purpose of this paper is to understand whether and how the Environmental, Social and Governance (ESG) paradigm can be useful in social reporting in the context of nonprofit…

Abstract

Purpose

The purpose of this paper is to understand whether and how the Environmental, Social and Governance (ESG) paradigm can be useful in social reporting in the context of nonprofit healthcare organizations. In other words, the study deals with non-financial reporting and information, allowing external stakeholders to comprehensively evaluate the organization’s performance and behavior, investigating internal stakeholder perception over ESG paradigm application.

Design/methodology/approach

The authors used a case study approach investigating four cases among nonprofit healthcare organizations in Italy. Analyses of available primary sources have been conducted, followed by semi-structured interviews. Interviews were then transcribed and coded in a joint blinded process by all authors. More specifically, three areas have been investigated: (1) factors motivating the development of non-financial disclosure practices; (2) the rationale behind the organization’s decision to include specific topics; and (3) the future perspective on the future of non-financial disclosure within the specific sector.

Findings

ESG may serve as a suitable framework to create comparable documents that can act as benchmarks for similar institutions. However, while nonprofit organizations (NPOs) can draw inspiration from ESG, the utility of these criteria should be thoughtfully tailored to align with the organization’s mission. The ESG using as a general guide, instead of implementing it as a real tool to assess performances, emerges as a positive practice. NPOs should not focus on fulfilling ESG requirements bur rather take inspiration from them. Otherwise, the risk is an excess of focus on the formal aspect rather than on its content.

Originality/value

The study contributes to a better understanding of social and ESG’ reporting activities and approaches in the healthcare sector by describing some case studies and the effect of sustainability in the social reporting of nonprofit healthcare organizations.

Details

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

Keywords

Article
Publication date: 23 February 2024

Inbar Livnat and Michal Almog-Bar

This article asks how gender, ethnicity and other identities intersect and shape the employment experiences of social workers. During recent decades, governments have contracted…

Abstract

Purpose

This article asks how gender, ethnicity and other identities intersect and shape the employment experiences of social workers. During recent decades, governments have contracted social care to for-profit and nonprofit organizations (NPOs) globally as a part of the adaption of the neoliberal approach. Most employees in these organizations are women. However, there is a lack of knowledge about women working in social service NPOs and their unique working environments.

Design/methodology/approach

This article explores the experiences of women employed as social workers in social care NPOs in Israel regarding intersectionality. 27 in-depth interviews were conducted with women social workers working in social service NPOs. Participants reflected diversity in ethnicity, religion and full-time and part-time jobs. Thematic analysis was used.

Findings

The findings shed light on: (1) the contradiction social workers experienced between the stated values of the social care NPO and those values’ conduct, (2) intersectional discrimination among social workers from vulnerable populations and (3) the lack of gender-aware policies.

Social implications

The need to raise awareness of the social care sector and governments to those contradictions and to promote diversity through gender-aware policies and practices.

Originality/value

The article suggests a conceptualization describing gender employment contradictions in social care NPOs, discusses how the angle of intersectionality expands the understanding of the complexities and pressures exerted on social workers from minority groups and emphasizes the need for social care NPOs to acknowledge and deal with these contradictions.

Details

International Journal of Sociology and Social Policy, vol. 44 no. 5/6
Type: Research Article
ISSN: 0144-333X

Keywords

1 – 10 of 771