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Book part
Publication date: 12 March 2020

Marco Masip

Despite all the attempts developed so far to measure corporate social performance in the last decades, a standard metric for it is still missing. In this work, the author tries to…

Abstract

Despite all the attempts developed so far to measure corporate social performance in the last decades, a standard metric for it is still missing. In this work, the author tries to understand why is this the case. To do so, the author has reviewed 69 relevant metrics developed in the literature since the 1970s until today, covering approaches based on social, reputational, and environmental ratings, as well as several others constructed ad hoc by reputated scholars. The author analyzes each of them through a double optics, checking if they meet the minimum requirements to be considered standard and truly social. The research reveals that the main factor that prevents such a standard is the lack of truly social orientation of the existing metrics.

Details

Non-Financial Disclosure and Integrated Reporting: Practices and Critical Issues
Type: Book
ISBN: 978-1-83867-964-4

Keywords

Book part
Publication date: 10 December 2013

Nathalie Crutzen and Christian Herzig

This chapter reviews empirical studies into the relationship between management control, strategy and sustainability.

Abstract

Purpose

This chapter reviews empirical studies into the relationship between management control, strategy and sustainability.

Approach

The review explores the theoretical frameworks and models used in previous empirical research as well as the research questions and methods applied to empirically explore this emerging research area.

Findings

Even if a growing body of empirical research has emerged over the last decade, our knowledge of how companies design or use management control to support sustainability strategy appears to be limited, providing considerable scope for further research.

Originality of the chapter

This review structures the state of our empirical knowledge in the area of management control, strategy and sustainability and makes suggestions for future research paths.

Details

Accounting and Control for Sustainability
Type: Book
ISBN: 978-1-78052-766-6

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Book part
Publication date: 16 October 2014

Martin Stuebs and Li Sun

This chapter examines the association between corporate governance and environmental performance. The purpose of governance mechanisms is to build trust by ensuring that corporate…

Abstract

This chapter examines the association between corporate governance and environmental performance. The purpose of governance mechanisms is to build trust by ensuring that corporate responsibilities, including environmental responsibilities, are met. We obtain corporate governance data from the Investor Responsibility Research Center, Inc’s (IRRC’s) governance and director database and additional corporate governance and environmental performance data from Kinder, Lydenberg, and Domini’s (KLD’s) database. Our analyses document a significant positive association between corporate governance and environmental performance. Moreover, we find that corporate governance is positively related to environmental strengths, and negatively related to environmental concerns. Our findings contribute to and extend our understanding of the relationship between governance and performance and have important implications for policy makers, managers, investors, and others.

Details

Accounting for the Environment: More Talk and Little Progress
Type: Book
ISBN: 978-1-78190-303-2

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Book part
Publication date: 8 November 2021

Amy Yeo Chu May, Carmen Teoh Chia Wen and Jeffton Low Boon Tiong

This study seeks to find an interactive effect between ethical leadership (EL) and corporate governance (CG) variables and investigate whether they would affect employee…

Abstract

This study seeks to find an interactive effect between ethical leadership (EL) and corporate governance (CG) variables and investigate whether they would affect employee organizational citizenship behavior (EOCB) in a Malaysian organizational setting. The collected data from the 300 accounting/finance department employees were analyzed using Statistical Package for Social Sciences (SPSS) and Partial Least Square–Structural Equation Modeling (PLS-SEM; SmartPLS 3.0). Several primary results confirmed a coherent significant relationship between EL and ethical climate (EC), EL and EOCB, EL and CG, and CG and organizational success. Theoretically, it implies a more enhanced EOCB literature on how it can be infused in an organization. It also offers valuable knowledge by providing organizations with several insights concerning the improvement of EOCB, enabling the organization to achieve its desired success and, more importantly, how the findings could contribute directly and indirectly to emerging markets in terms of their industrial and financial performance.

Details

Environmental, Social, and Governance Perspectives on Economic Development in Asia
Type: Book
ISBN: 978-1-80117-895-2

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Book part
Publication date: 10 May 2016

Nathalie Lozano-Neira and Jen Marchbank

To explore the intersecting dynamics of gender, ethnicity, age, safety, power and sexuality in two cases of qualitative research

Abstract

Purpose

To explore the intersecting dynamics of gender, ethnicity, age, safety, power and sexuality in two cases of qualitative research

Methodology/approach

Reflexive analysis of community participatory action research.

Findings

Being an ‘insider’ is a nuanced and complex identity in social research leading to power flows that are not unidirectional. In addition, not only is gender not the only difference that makes a difference, but it is also important to consider the importance of difference within ‘sameness’.

Originality/value

In considering intersecting identities, difference and sameness this chapter adds to the assertion that research is never ‘hygienic’ and the role of self and research participants are vital considerations at all stages from design to dissemination.

Details

Gender Identity and Research Relationships
Type: Book
ISBN: 978-1-78635-025-1

Keywords

Book part
Publication date: 27 June 2015

Shannon E. Finn Connell and Ramkrishnan V. Tenkasi

Organizations facing issues related to growth, innovation, and strategy are embracing design thinking, a problem-solving process. This study explores 40 design thinking…

Abstract

Organizations facing issues related to growth, innovation, and strategy are embracing design thinking, a problem-solving process. This study explores 40 design thinking initiatives and identifies operational practices emerge and empirical categories across various contexts. Quantitative analyses of the initiatives and qualitative interview data are used to distinguish four configurations of action analogous to races: training, emphasizing learning-by-doing; marathons, capturing personal reflection over a long project; relays, highlighting team collaboration; and sprints, reflecting fast-paced product innovation. The initiatives are differentiated as designer-led versus team-driven and, low-urgency versus high-urgency. Implications of practicing design thinking in Organization Development and Change are discussed.

Details

Research in Organizational Change and Development
Type: Book
ISBN: 978-1-78560-018-0

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Abstract

Details

Ideators
Type: Book
ISBN: 978-1-80262-830-2

Abstract

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-0-76231-239-9

Book part
Publication date: 29 April 2020

Jiří Šubrt

Abstract

Details

The Systemic Approach in Sociology and Niklas Luhmann: Expectations, Discussions, Doubts
Type: Book
ISBN: 978-1-83909-032-5

Book part
Publication date: 11 July 2014

Jack Mason and Ana Cristina O. Siqueira

Entrepreneurship education has had a remarkable evolution over time and the number of entrepreneurship textbooks has multiplied given the increased interest in entrepreneurship…

Abstract

Entrepreneurship education has had a remarkable evolution over time and the number of entrepreneurship textbooks has multiplied given the increased interest in entrepreneurship programs in higher education. Yet, studies that review the coverage of textbooks focusing on entrepreneurship are scarce. This study provides an inventory of entrepreneurship textbooks and the topics they cover as well as specific emerging topics they do not cover by analyzing the content of 57 textbooks. Our results suggest that most textbooks provide significant coverage of such topics as the nature of entrepreneurship, business plans, financing, marketing, and cases. Among emerging concepts, social media has been relatively well covered with increasing coverage in more recent textbooks, while business canvas, as an example of alternatives to conventional business plans, is rarely covered. Most textbooks have provided little coverage of such topics as sales, family business, women and minorities, as well as ethics and sustainability. This study not only reveals areas that are covered by existing textbooks but also themes that future textbooks and research could cover to address the challenges of future entrepreneurship education.

Details

Innovative Pathways for University Entrepreneurship in the 21st Century
Type: Book
ISBN: 978-1-78350-497-8

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