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Open Access
Article
Publication date: 27 January 2023

Alex Almici

This paper aims to verify whether the integration of sustainability in executive compensation positively affects firms’ non-financial performance and whether corporate governance…

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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.

Details

Meditari Accountancy Research, vol. 31 no. 7
Type: Research Article
ISSN: 2049-372X

Keywords

Book part
Publication date: 22 November 2023

Steven J. Hyde and Cameron J. Borgholthaus

Prior work has suggested that individual decision-making is influenced by the emotions and cognition of the decision-maker. Within the firm context, the chief executive officer…

Abstract

Prior work has suggested that individual decision-making is influenced by the emotions and cognition of the decision-maker. Within the firm context, the chief executive officer (CEO) is required to make many decisions that will meaningfully impact the firm. However, little is known about how CEO emotions and cognition influence not only firm decision-making but also the performance consequences of those decisions. Within this chapter, the authors conceptually explore (1) how CEO affect intensity moderates the relationship between performance below aspirations and risk-taking; and (2) how CEO cognitive complexity determines the directional effect of the risk-performance relationship.

Details

Stress and Well-being at the Strategic Level
Type: Book
ISBN: 978-1-83797-359-0

Keywords

Abstract

Details

Attaining the 2030 Sustainable Development Goal of Gender Equality
Type: Book
ISBN: 978-1-80455-835-5

Open Access
Article
Publication date: 19 April 2023

Peter Wardrip and Louis Gomez

The study seeks to understand what teachers know about students’ friend networks and how they use that information for instruction.

Abstract

Purpose

The study seeks to understand what teachers know about students’ friend networks and how they use that information for instruction.

Design/methodology/approach

This qualitative study relied on interviews and sociograms that teachers drew of students’ friend networks.

Findings

Our data suggest that teachers’ awareness of their students’ friend networks varies by their experience and their exposure to students. Also, their use of this information for instruction coalesces around dimensions of grouping and social support.

Research limitations/implications

This study took place at one school. To more deeply understand what teachers perceive about their students’ friend networks and how they use that information for instruction, more studies could be done with teachers in more schools.

Practical implications

Implications might suggest developing teachers’ social competence to support their students’ learning and development.

Originality/value

While studies cited in this paper have explored teachers’ knowledge of students’ social networks, this study builds on this work by exploring how that information can be useful for instruction. In addition, this study explores the use of teachers drawing sociograms as representations of what they know about students’ friend networks.

Details

Journal of Research in Innovative Teaching & Learning, vol. 17 no. 1
Type: Research Article
ISSN: 2397-7604

Keywords

Abstract

Details

Data Curation and Information Systems Design from Australasia: Implications for Cataloguing of Vernacular Knowledge in Galleries, Libraries, Archives, and Museums
Type: Book
ISBN: 978-1-80455-615-3

Article
Publication date: 18 March 2024

A.J. Faas and Jhaid Parreno

The purpose of this study is to identify LGBTQ+ perceptions of and experiences with hazards, vulnerabilities and disasters in the San Francisco Bay Area in the USA and to…

Abstract

Purpose

The purpose of this study is to identify LGBTQ+ perceptions of and experiences with hazards, vulnerabilities and disasters in the San Francisco Bay Area in the USA and to co-develop applied projects to “queer” disaster knowledge production and risk reduction activities in the region.

Design/methodology/approach

This is a community science project in which we collaborate with community members to enhance both community and scientific knowledge with the goal of utilizing it to produce a positive change to pressing social issues and their underlying causes. We do this through a series of four focus group workshops to identify community priorities, hazards, vulnerabilities and local action. We follow this with further ethnographic research and projects to apply findings from phase one.

Findings

The authors have found that: LGBTQ+ people in the Bay Area have unique experiences with hazards, vulnerabilities and disasters; there are significant gaps in the representation of LGBTQ+ hazard exposure in local scientific models that we can address through alternative methodologies; and tabletop exercises, learning modules and podcasts help orient and train disaster response agencies and personnel on LGBTQ+ inclusive operations.

Originality/value

This initiative entails novel approaches to community science for disaster risk reduction and creative collaboration with community-based organizations to foster the development of LGBTQ+ inclusive disaster risk reduction and response.

Details

Disaster Prevention and Management: An International Journal, vol. 33 no. 2
Type: Research Article
ISSN: 0965-3562

Keywords

Abstract

Details

Teacher Preparation in Papua New Guinea
Type: Book
ISBN: 978-1-83549-077-8

Content available
Book part
Publication date: 18 March 2024

Abstract

Details

Building a Better Normal
Type: Book
ISBN: 978-1-80455-413-5

Book part
Publication date: 16 November 2023

Arta Jalili Idrissi

Abstract

Details

Women's Imprisonment in Eastern Europe: ‘Sitting out Time’
Type: Book
ISBN: 978-1-80117-283-7

Article
Publication date: 27 April 2022

Mohamad Hjeij

This study aims to explore the heuristics applied by tech entrepreneurs in the Middle East during the opportunity evaluation process.

Abstract

Purpose

This study aims to explore the heuristics applied by tech entrepreneurs in the Middle East during the opportunity evaluation process.

Design/methodology/approach

A multiple case-based methodology was applied, which consisted of semi-structured interviews with entrepreneurial experts from different cities in the Middle East. Qualitative data analysis was then performed with inductive thematic coding using the Eisenhardt method.

Findings

The results suggest that entrepreneurs mostly use six heuristics to evaluate opportunities quickly. Three of them are related to the opportunity as an abstract idea, and three are connected with the person (s) involved in the opportunity. In addition, entrepreneurs in the Middle East were more interested in the personal characteristics of the opportunity presenter than in the opportunity itself.

Research limitations/implications

Identifying the heuristics applied by experts may neglect the perspective of the community of entrepreneurs as a whole. Hence, future research should target a wider segment of entrepreneurs. Furthermore, the effect of applying such heuristics on the strategic growth of startups remains an open question.

Practical implications

The identified heuristics are aligned with the hands-on approach of entrepreneurship and can be applied as a decision-making technique for aspiring entrepreneurs who seek to succeed in this region.

Originality/value

This study explores the under-examined topic of heuristics in opportunity evaluation within the regional context of the Middle East, which has also been scarcely investigated. It sheds light on the importance of cultural factors in identifying the cognitive shortcuts used in a business context.

Details

Journal of Entrepreneurship in Emerging Economies, vol. 15 no. 6
Type: Research Article
ISSN: 2053-4604

Keywords

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