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1 – 10 of 56Mohammad Badrul Muttakin and Arifur Khan
This study aims to explore the association between chief executive officer (CEO) tenure and the quality of information disclosed through integrated reporting quality (IRQ), which…
Abstract
Purpose
This study aims to explore the association between chief executive officer (CEO) tenure and the quality of information disclosed through integrated reporting quality (IRQ), which combines financial and non-financial data. The authors also investigate how formal (e.g. board independence and gender diversity) and informal (e.g. corporate culture) governance mechanisms influence this association. By analysing these factors, the authors expect to provide valuable insights on the impact of CEO tenure and governance structures on the comprehensive nature of integrated reporting.
Design/methodology/approach
This study uses a sample of the top 200 Australian Securities Exchange (ASX)-listed companies from 2015 to 2019. IRQ is measured through levels of compliance with the integrated reporting (IR) framework proposed by the International Integrated Reporting Council (IIRC). The hypotheses are tested using multiple regression analyses.
Findings
The authors find that CEO tenure is negatively associated with IRQ. Furthermore, CEO tenure has a more positive influence on IRQ in the early CEO tenure years than later ones. The authors' study finds that the association between CEO tenure and IRQ is insignificant when firms have a high level of monitoring, as measured by board independence and gender diversity. The authors also document that competitive corporate culture moderates the negative association between CEO tenure and IRQ.
Originality/value
The authors' study highlights the significant impact of internal formal and informal governance mechanisms on disclosure practices in Australia's voluntary IR environment. By shedding light on these factors, the authors' research enhances understanding of Australian companies' IR practices and offers valuable insights for scholars, policymakers and practitioners in the field.
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Kawther Dhifi and Karima Lajnef
This study aims to investigate the relationship between integrated reporting, environmental innovation and the mediating effect of shareholder scores within the context of Japan.
Abstract
Purpose
This study aims to investigate the relationship between integrated reporting, environmental innovation and the mediating effect of shareholder scores within the context of Japan.
Design/methodology/approach
SEM on panel data are used to study the impact of the role of shareholder scores in mediating the effect of integrated reporting on environmental innovation. This empirical study was based on a sample of 420 companies operating in Japan for the period spanning 2010 and 2022.
Findings
Drawing upon empirical results, this research uncovers the pivotal role of the shareholder's score as a mediating factor in this relationship. A higher shareholder score signifies a governance structure that values shareholder input and fairness in treatment. Empowered shareholders leverage their influence to advocate for transparent reporting practices that encompass environmental considerations. Consequently, firms with elevated shareholder scores are more inclined toward environmental innovation, aligning their strategies with sustainability imperatives.
Originality/value
The findings contribute to understanding of how corporate governance mechanisms, particularly shareholder empowerment, interact with reporting practices to drive environmental initiatives, providing valuable implications for sustainable business practices globally.
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Catarina Ribeiro, Inês Flores-Colen, Nuno Valentim Lopes and Nuno M.M. Ramos
The Covid-19 pandemic highlighted the contradictions inherent to balconies. Despite the attention given to these architectural elements on that moment, there is a knowledge gap…
Abstract
Purpose
The Covid-19 pandemic highlighted the contradictions inherent to balconies. Despite the attention given to these architectural elements on that moment, there is a knowledge gap concerning the preferences and expectations of the inhabitants in relation to them. For this reason, this paper aims to conduct a critical literature review of the publications about the inhabitants’ perceptions of balconies in order to identify the most relevant criteria to consider during the design process.
Design/methodology/approach
The analysis was based on the post-occupancy evaluation (POE) criteria (technical, functional and behavioural).
Findings
The results highlighted the relevance of the behavioural criteria for the valorisation of the balconies by the inhabitants and presented indications to the research about these liminal spaces and the design practice of housing buildings.
Originality/value
According to the authors’ best knowledge, this study represents the more holistic study of the kind.
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This research aims to explore and theorize the role of embodied practices – orchestrated by service providers – in the social production of servicescapes. It is claimed that the…
Abstract
Purpose
This research aims to explore and theorize the role of embodied practices – orchestrated by service providers – in the social production of servicescapes. It is claimed that the social character of the servicescape is shaped not only by narratives and materialities but also through the body. Bodily physical behaviors like physical movements in space, gestures, facial expressions, postures and tactile engagements with the surrounding materiality constitute a body language that conveys information and expresses meanings. In this kinetic capacity, the body becomes a building agent in the social constitution of the servicescape. As the author empirically demonstrates in the context of city tourism with diverse experiential opportunities, it is due to the body’s discriminatory orientation, walking, looking, pointing and acting in selective ways that the city emerges as a servicescape of particular kind.
Design/methodology/approach
Market-oriented ethnography was conducted in Saint Petersburg, Russia, where the author observed the guiding practices of tour guides leading international tourists during two-day city excursions.
Findings
This research identifies and unpacks three clusters of embodied practices deployed by service providers as they guide customers at the servicescape: spatializing, emplacing and regulating. The role of the body and its association with narratives and materialities is identified in each cluster.
Practical implications
A number of embodied practices are provided for use by contact employees as they guide customers in the servicescape. Specific guidelines are also offered to service providers for the strategic employment of body language, their training is navigational skills and the coordination of body, narratives and materialities.
Originality/value
This study extends current materialistic and communicative approaches on the construction of servicescapes by claiming that the servicescape in not only a physical and narrative construction but something that is also configured through the body; provides three clusters of embodied practices deployed by service providers; theorizes the intertwined nature of narratives, materiality and the body; defines servicescapes as dynamic socio-spatial entities emerging from the constant {narrative-material-body} arrangements orchestrated by service providers; and sheds light on the mediating role of the body in the social production of servicescapes.
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Mauricio Losada-Otalora, Nathalie Peña-García and Jorge Juliao-Rossi
This study aims to identify the groups of value cocreators in the context of social media in the retail banking industry and resources that predict customer membership among…
Abstract
Purpose
This study aims to identify the groups of value cocreators in the context of social media in the retail banking industry and resources that predict customer membership among different groups of value cocreators.
Design/methodology/approach
This study reviewed the literature and developed measurement instruments for the constructs of interest. Data were collected from 406 customers in an emerging market in 2019 and analyzed using latent profile analysis.
Findings
This study identified three profiles of value cocreators on social media based on the actual practices of resource integration that enliven value cocreation. Second, this study explains the differences in the performance of resource integration practices to cocreate by the types of resources that customers integrate into social media. Third, this study fills the need for knowledge of value cocreation in different contexts and industries (e.g. banks).
Originality/value
This study analytically relates a set of resources to the variety and intensity of the value cocreation practices adopted by bank customers in interactive environments. The emphasis on how value cocreation practices in online environments combined with customer resources (e.g., a person-centered approach) allows to identify unique profiles of value cocreators on social media. The findings inform managers of the profiles of cocreators, which customers are more attractive as value cocreators on social media, and which resources managers should help customers develop to increase cocreation on social media.
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Juliane Kristina Köninger and Matthias H.J. Gouthier
Customer Experience Management (CXM) has already outgrown its infancy and must now position itself for long-term strategic success. However, the best Customer Experience Strategy…
Abstract
Purpose
Customer Experience Management (CXM) has already outgrown its infancy and must now position itself for long-term strategic success. However, the best Customer Experience Strategy (CXS) is worth little if not implemented effectively. Therefore, the present study investigated the determinants of the successful implementation of CXS and its results.
Design/methodology/approach
Key success factors were identified based on intensive desk research complemented by an exploratory qualitative study. The relevance of these determinants and the impact of successful CXS implementation were examined in a quantitative study involving 264 Customer Experience (CX) managers from several countries.
Findings
The results demonstrate the significant positive effects of the four determinants of top management support, CX-related organizational involvement, CX measurement ability, and internal use of CX data on CXS implementation success. Additionally, cross-functional working acts as a moderator. Moreover, the findings show the positive effects of successful CXS implementation on organizational customer orientation and customer relationship performance. Finally, our findings lead to essential theoretical and managerial implications.
Originality/value
While previous studies focused on CX or CXM, this study contributes to the research field by empirically testing the central determinants of successful CXS implementation and demonstrating the firm-internal (organizational customer orientation) and firm-external (customer relationship performance) effects of successful CXS implementation.
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Peter Nderitu Githaiga and Stephen Kosgei Bitok
This paper examines the influence of financial leverage on the financial sustainability of microfinance institutions (MFIs) and the moderating role of the percentage of female…
Abstract
Purpose
This paper examines the influence of financial leverage on the financial sustainability of microfinance institutions (MFIs) and the moderating role of the percentage of female borrowers (PFB).
Design/methodology/approach
The study uses a global sample of 646 MFIs drawn from the World Bank Mix Market and panel data for 2010–2018. The study employs ordinary least squares (OLS) and the one-step system generalized method of moments (SGMM) as regression estimation methods.
Findings
The findings of this study reveal that financial leverage and the PFB have a negative and significant effect on financial sustainability. The findings further show that the interaction between financial leverage and the PFB positively affects the financial sustainability of MFIs.
Practical implications
The findings inform MFIs' managers on the adverse effect of financial leverage and the PFB in their quest for financial sustainability. The findings also demonstrate that MFIs can leverage female borrowers to reverse the adverse effect of financial leverage on financial sustainability of MFIs.
Originality/value
Previous studies examined the direct effect of financial leverage and reported incongruent results. Because female borrowers are at the epicenter of MFI lending, this study fills the gap in the literature by examining whether the proportion of female borrowers moderates the relationship between financial leverage and MFIs' financial sustainability using a global dataset.
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Laura Di Pietro, Veronica Ungaro, Maria Francesca Renzi and Bo Edvardsson
The paper investigates how the engagement of a group of actors (the volunteers), previously unexplored in service ecosystems literature, contributes to generating new co-creation…
Abstract
Purpose
The paper investigates how the engagement of a group of actors (the volunteers), previously unexplored in service ecosystems literature, contributes to generating new co-creation activities and well-being outcomes in the healthcare service ecosystem (HSE). Moreover, the study analyses how the provision and integration of volunteers’ resources help to explain the HSE self-adjustment favouring the re-humanisation of service.
Design/methodology/approach
The article zooms in on the volunteers’ activities in an HSE. A qualitative approach is adopted, and an empirical investigation is grounded in data gathered from Kids Kicking Cancer (KKC) Italia, a volunteer association operating in the paediatric oncology ward of Italian hospitals. Data are collected and triangulated through in-depth interviews, volunteers’ diaries and observations. The analysis is conducted by adopting an interpretative thematic analysis technique.
Findings
The study provides a conceptual framework explaining how volunteers’ value co-creation activities influence the HSE’s self-adjustment by leading to a re-humanisation of services. The paper also contributes to the state of knowledge by identifying seven categories of volunteers’ value co-creation activities, two of which are completely new in the literature (co-responsibility and empowerment).
Originality/value
The paper contributes to the service research literature by identifying empirically grounded value co-creation activities extending the understanding of self-adjustment and re-humanisation of the service ecosystem.
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This content analysis examines the historical representation of Margaret Sanger within trade books. From the framework of the historiography, this paper unpacks how common…
Abstract
Purpose
This content analysis examines the historical representation of Margaret Sanger within trade books. From the framework of the historiography, this paper unpacks how common curricular resources depict an American icon with a complicated past.
Design/methodology/approach
In this paper, the author conducted a content analysis of biographies and expository compilations featuring Sanger. The entire data pool were sampled and analyzed.
Findings
The trade books, particularly the biographies, historically represented Sanger in most categories. Sanger's international direct action and eugenics were two misrepresented areas. Expository compilations, with more limited space than biographies, contained more omissions and minimized or vague depictions of key areas. Findings did not appear dependent upon date of publication.
Originality/value
This study explores an icon of America's free speech battles and birth control rights at a time when culture wars are shaping current events. No researchers have previously explored Sanger's historical representation within trade books.
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Leela Velautham, Jeremy Gregory and Julie Newman
The purpose of this paper is to evaluate the extent to which a sample of US-based higher education institution’s (HEI’s) climate targets and associated climate action planning…
Abstract
Purpose
The purpose of this paper is to evaluate the extent to which a sample of US-based higher education institution’s (HEI’s) climate targets and associated climate action planning efforts align with the definitions of and practices associated with science-based targets (SBTs) that are typically used to organize corporate climate efforts. This analysis will be used to explore similarities and tease out differences between how US-based HEIs and corporations approach sustainable target setting and organize sustainable action.
Design/methodology/approach
The degree of intersection between a sample of HEI climate action plans from Ivy Plus (Ivy+) schools and the current SBT initiative (SBTi) general corporate protocol was assessed by using an objective-oriented evaluative approach.
Findings
While there were some areas of overlap between HEI’s climate action planning and SBTi’s general corporate protocol – for instance, the setting of both short- and long-term targets and large-scale investments in renewable energy – significant areas of difference in sampled HEIs included scant quantitative Scope 3 targets, the use offsets to meet short-term targets and a low absolute annual reduction of Scope 1 and 2 emissions.
Originality/value
This paper unites diverse areas of literature on SBTs, corporate sustainability target setting and sustainability in higher education. It provides an overview of the potential benefits and disadvantages of HEIs adopting SBTs and provides recommendations for the development of sector-specific SBTi guidelines.
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