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Article
Publication date: 31 July 2023

Umar Habibu Umar

This study aims to examine how board gender diversity and foreign directors influence the sector-wise corporate philanthropic giving (donation) of Islamic banks in Bangladesh.

Abstract

Purpose

This study aims to examine how board gender diversity and foreign directors influence the sector-wise corporate philanthropic giving (donation) of Islamic banks in Bangladesh.

Design/methodology/approach

Unbalanced panel data were extracted from the annual reports of Islamic banks in Bangladesh over 11 years, from 2010 to 2020.

Findings

The findings indicate that gender diversity significantly improves corporate philanthropic giving for the education sector but insignificantly influences corporate philanthropic giving for health and humanitarian and disaster relief sectors. In contrast, the results show that foreign directors significantly and positively affect the banks' corporate philanthropic giving for the three sectors.

Research limitations/implications

This paper used only secondary data extracted from the annual reports of Islamic banks in Bangladesh between 2010 and 2020. Besides, only three sectors of corporate social responsibility activities were considered. Hence, the findings could not be generalized, as the study used only data from one country.

Practical implications

The findings can be useful to policymakers and regulators to provide policies and regulations that ensure the appointment of women and foreign directors to boards that can competently promote Islamic banks' charitable donations.

Social implications

Inducing Islamic banks to provide corporate donations for activities related to education, health and humanitarian and disaster relief can contribute directly to achieving sustainable development goals (SDGs) like SDG-3 (good health and well-being) and SDG-4 (quality education) and impliedly support attaining some indicators of SDG-1 (no poverty), SDG-2 (zero hunger) and SDG-10 (reduced inequality).

Originality/value

This study contributes to the literature by investigating how board gender diversity and foreign directors influence sector-wise corporate donations for the education, health and human and disaster relief sectors instead of aggregate donations studies concentrated by previous studies.

Details

Gender in Management: An International Journal , vol. 39 no. 2
Type: Research Article
ISSN: 1754-2413

Keywords

Open Access
Article
Publication date: 27 March 2024

Sara Osama Hassan Hosny and Gamal Sayed AbdelAziz

The current study aims to propose and empirically investigate a conceptual model of the most relevant antecedents and consequences of Corporate Social Responsibility (CSR…

Abstract

Purpose

The current study aims to propose and empirically investigate a conceptual model of the most relevant antecedents and consequences of Corporate Social Responsibility (CSR) attribution, thus providing a practical and concise model as well as examining brand attachment as a mediator explaining the relationship between CSR attribution and its consequences.

Design/methodology/approach

A between-subjects experimental design was employed. The study included two experimental conditions; intrinsic and extrinsic CSR attribution and a control condition. An online self-administered survey was utilised for data collection. The sample was a convenience sample of 336 university students. Both one-way between-groups ANOVA and Partial Least Squares-Structural Equation Modelling (PLS-SEM) were utilised for hypotheses testing.

Findings

The most significant antecedents of CSR attribution in order of importance are the firm's approach to CSR communication, past corporate social performance, CSR type and the firm's call for customers' participation in its CSR. CSR attribution exerted a significant direct positive impact on brand attachment and trust. Three significant indirect consequences of CSR attribution were PWOM intention, purchase intention and brand loyalty intention. Whereas trust played a significant mediating role between CSR attribution and its three indirect consequences, brand attachment exerted significant mediation only between CSR attribution and brand loyalty intention. Brand attachment might mediate the relationship between CSR attribution and purchase intention. However, brand attachment failed to play a mediating role between CSR attribution and PWOM intention.

Originality/value

Several studies marginally investigated CSR attribution. Despite the vital role of CSR attribution in how consumers receive firms' CSR engagement, the availability of CSR attribution-centric studies is limited. By introducing a model of the most relevant antecedents and consequences of CSR attribution, this study aids in understanding the psychological mechanism underlying consumers' CSR attribution and provides valuable implications.

Details

Journal of Humanities and Applied Social Sciences, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2632-279X

Keywords

Article
Publication date: 26 March 2024

Min Ji, Detian Deng and Guangyu Liu

Charitable giving in China has moved from being subjected to government attention and public skepticism to receiving government encouragement and public support. The role played…

Abstract

Purpose

Charitable giving in China has moved from being subjected to government attention and public skepticism to receiving government encouragement and public support. The role played by political connections in philanthropy is indisputable, although very few studies have explored their association from the perspective of the country’s first Charity Law of 2016. This study aims to contribute to the ongoing debate about the 2016 Charity Law and offers an understanding of the future trends in corporate charitable giving.

Design/methodology/approach

Using empirical analysis of data collected from listed companies in China, this study analyzes the impact of political connections on corporate charitable giving before and after the 2016 Charity Law. The study adopts three leading theories from previous research into corporate charitable giving and political connections: corporate social responsibility, resource dependence theory and stakeholder theory. A conceptual framework is outlined, and hypotheses are formulated accordingly.

Findings

The results show that political connections have a substantial positive impact on corporate charitable giving, both before and after the implementation of the 2016 Charity Law, which has significantly promoted and increased the amount and proportion of charitable giving. Although the 2016 Charity Law attempted to weaken the political connections of enterprises, the influence of political connections on corporate charitable giving has proved difficult to diminish or eliminate, as charity is dominated by the state.

Originality/value

This study explores the association between political connections and corporate charitable giving from the perspective of China’s Charity Law of 2016.

Details

Chinese Management Studies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1750-614X

Keywords

Article
Publication date: 25 January 2023

Rıdvan Kocaman, Müjdat Özmen and B. Zafer Erdoğan

In the extant literature, the concepts of charity and philanthropy have been differentiated based on the belief that charity stems from religious motivations and philanthropy is…

Abstract

Purpose

In the extant literature, the concepts of charity and philanthropy have been differentiated based on the belief that charity stems from religious motivations and philanthropy is often secular in origin. Accordingly, this paper aims to investigate whether there is a distinction between managerial practices regarding the given concepts as emphasized in the conceptual discussions.

Design/methodology/approach

To see the managerial practices, the authors determined bazaars, community fundraising events organized by nonprofit organizations (NPOs), as the research field. Then, this study followed the general systematic of qualitative research. Accordingly, the authors conducted 44 interviews with experienced bazaar organizers from 10 NPOs in total. Furthermore, four days of participant observation with field notes were made in each bazaar, which lasted from 7 to 10 days. This study also used archival data as a secondary data source and then analyzed all data with a content analysis technique.

Findings

This study found that the field practices mainly do not support the distinction drawn over the conceptual discussions. Both concepts are nouns describing the act of giving and helping the needy. They are actively performed based on different motives (religion-based and secular).

Originality/value

The relevant distinction is limited to the conceptual discussions and has not been supported by the findings obtained from the field. Also, most of the studies on helping were carried out in the Western context. Studies conducted outside these cultures are quite limited. The value of the current study lies in the fact that it was conducted in a cultural context different from the Western cultures and paves the pathway for future research.

Details

Journal of Enterprising Communities: People and Places in the Global Economy, vol. 18 no. 2
Type: Research Article
ISSN: 1750-6204

Keywords

Article
Publication date: 29 March 2024

Amir Ghazinoori, Manjit Singh Sandhu and Ashutosh Sarker

The purpose of this study is to examine how formal and informal institutions play a role in the Iranian context in shaping corporate social responsibility (CSR) policies and…

Abstract

Purpose

The purpose of this study is to examine how formal and informal institutions play a role in the Iranian context in shaping corporate social responsibility (CSR) policies and practices.

Design/methodology/approach

Using a multiple case-study approach combining comparative and cross-sectional methods with semi-structured interviews, primary data was collected from eight corporations that actively participated in CSR activities in Iran. A microanalysis approach was used to examine the meanings and dynamics in the data. Through thematic analysis and pattern-matching techniques, the authors separately examined the roles of formal and informal institutions. Cross-case analysis was used to highlight the cases’ similarities and differences.

Findings

This study demonstrates that both formal and informal institutional structures exist in Iran and that both types influence CSR. This study also shows that informal institutions (such as personal values, culture, religion, traditions, charity and philanthropy) play a more explicit role than formal institutions (such as legal regulations and laws) in shaping CSR adoption policies and practices. The results indicate that, among institutions linked to CSR, formal and informal institutions are complementary and potentiate each other in Iran. Nevertheless, compared to formal ones, informal institutions play a more prominent role in shaping CSR policies and practices.

Research limitations/implications

The authors recognize that, although the eight corporations are large, and although they interviewed their key personnel, they do not claim that these findings are generalizable, owing to the qualitative nature of the study and the small number of selected corporations.

Originality/value

This study makes relevant theoretical and empirical contributions. First, it contributes to the growing body of CSR literature that highlights the necessity of linking informal and formal institutions. Although the CSR literature lacks research on informal institutions in developing economies, researchers have yet to push forward and explore how the CSR adoption process works in developing economies that have influential informal institutions.

Details

Journal of Asia Business Studies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1558-7894

Keywords

Article
Publication date: 26 May 2023

David John Gilchrist, Dane Etheridge and Zhangxin (Frank) Liu

The purpose of this study is to investigate the prevalence of earnings management in the Australian not-for-profit (NFP) disability service providers sector, as well as to…

Abstract

Purpose

The purpose of this study is to investigate the prevalence of earnings management in the Australian not-for-profit (NFP) disability service providers sector, as well as to understand the motivations for and implications of such practices. This research is important for stakeholders, such as members and funders, as well as the broader Australian community, considering the significant financial resources allocated to these organizations from the public purse.

Design/methodology/approach

The authors employ a longitudinal dataset containing financial data from 154 Australian NFP disability service providers, collected over a two-year period (2015–2016). Through the analysis of detailed balance sheets and income statements, the authors seek to uncover evidence of earnings management practices in this sector. The study’s results provide valuable insights into the behaviour of the charitable human services sector.

Findings

The findings reveal that Australian NFP disability service providers engage in earnings management practices, primarily aimed at reducing reported profits to meet the normative financial expectations of stakeholders, such as public sector funders and philanthropists. The executives of these organizations strive to report profits close to zero, being cautious not to report a loss, which might raise concerns about their sustainability.

Originality/value

The authors contribute to the existing literature on earnings management in the NFP sector by focussing on Australian disability service providers, an area that has been under-researched due to a lack of suitable data. The results offer insights into the incentives and implications of earnings management practices in this sector and highlight the need for a revaluation of accounting standards, reporting requirements and audit arrangements applicable to the NFP sector.

Details

Journal of Accounting Literature, vol. 46 no. 2
Type: Research Article
ISSN: 0737-4607

Keywords

Article
Publication date: 13 October 2023

Osman M. Karatepe, Hamed Rezapouraghdam, Raheleh Hassannia, Taegoo Terry Kim and Constanța Enea

This paper investigates the interrelationships of destination social responsibility (DSR), emotional attachment, self-congruity, experiential satisfaction and environmentally…

Abstract

Purpose

This paper investigates the interrelationships of destination social responsibility (DSR), emotional attachment, self-congruity, experiential satisfaction and environmentally responsible behavior (ERB).

Design/methodology/approach

Using a sample of 294 visitors to the Guangzhou Zoo in China, this study tested the aforementioned relationships via structural equation modeling.

Findings

Emotional attachment mediates the effect of DSR on experiential satisfaction, while emotional attachment and experiential satisfaction mediate the effect of DSR on ERB sequentially. Moreover, self-congruity moderates the relationship between DSR and emotional attachment.

Practical implications

The management of zoos should use DSR communication strategies more proactively to make visitors become well-aware of their economic, philanthropic, environmental and social activities in the host community. This will result in many positive consequences, including visitors’ ERBs.

Originality/value

The study adds to the DSR literature by introducing multiple mediation mechanisms and paths that lead to visitors’ ERBs.

目的

我们的论文调查了目的地社会责任 (DSR) 情感依恋、自我一致性、体验满意度和对环境负责的行为 (ERB) 之间的相互关系。

设计/方法/方法

我们的研究以中国广州动物园的 294 名游客为样本, 通过结构方程模型测试了上述关系。

发现

情感依恋介导 DSR 对体验满意度的影响, 而情感依恋和体验满意度依次介导 DSR 对 ERB 的影响。 此外, 自我一致性调节 DSR 与情感依恋之间的关系。

实际意义

动物园的管理层应该更积极地使用 DSR 沟通策略, 让游客充分了解他们在东道社区的经济、慈善、环境和社会活动。 这将带来许多积极的后果, 包括访客的 ERB。

独创性/价值

该研究通过引入多种调解机制和导致访客 ERB 的路径增加了 DSR 文献。

Propósito

nuestro artículo investiga las interrelaciones de la responsabilidad social del destino (DSR), el apego emocional, la autocongruencia, la satisfacción experiencial y el comportamiento ambientalmente responsable (ERB).

Diseño/metodología/enfoque

utilizando una muestra de 294 visitantes del zoológico de Guangzhou en China, nuestro estudio probó las relaciones antes mencionadas a través del modelo de ecuaciones estructurales.

Hallazgos

el apego emocional media el efecto de DSR en la satisfacción experiencial, mientras que el apego emocional y la satisfacción experiencial median el efecto de DSR en ERB secuencialmente. Además, la autocongruencia modera la relación entre DSR y apego emocional.

Implicaciones prácticas

la administración de los zoológicos debe utilizar estrategias de comunicación de DSR de manera más proactiva para que los visitantes estén bien informados sobre sus actividades económicas, filantrópicas, ambientales y sociales en la comunidad anfitriona. Esto tendrá muchas consecuencias positivas, incluidos los ERB de los visitantes.

Originalidad/valor

el estudio se suma a la literatura de DSR al presentar múltiples mecanismos de mediación y caminos que conducen a los ERB de los visitantes.

Article
Publication date: 24 October 2023

Santushti Gupta and Divya Aggarwal

This study aims to empirically examine environment, social, and governance (ESG) as an effective strategy to reduce major impediments for a corporation in the form of costs of…

Abstract

Purpose

This study aims to empirically examine environment, social, and governance (ESG) as an effective strategy to reduce major impediments for a corporation in the form of costs of capital (COC) and systematic risk, especially for emerging markets such as India.

Design/methodology/approach

A sample of 114 Indian firms from eight prominent industries based on Thomson Reuters classification (TRBC) are used in the study. A panel regression with industry-fixed effects is carried out to account for industry heterogeneity. For robustness, the authors also carry out a matched sample analysis.

Findings

The authors observe a negative and significant relationship between ESG performance with COC and systematic risk, respectively. For the pillar-wise analysis, the authors observe that only governance performance is negatively and significantly related to COC whereas the environmental and social performances are negative and insignificant. For ESG pillar level analysis for beta, the authors observe that all pillars are negative and significant, thus making a case for how firms can fine-tune their ESG strategies according to each pillar.

Research limitations/implications

As the ESG concept is still in a very nascent stage, data availability is a definite challenge in India.

Practical implications

As ESG is increasingly becoming relevant for multiple stakeholders, this study aims to provide evidence that can potentially guide the regulators, practitioners, and academicians to address the contemporary needs of these stakeholders, while also doing good for the firm in the traditional sense.

Social implications

The transition to a sustainable economy is a challenge for emerging economies, especially for a country like India where stakeholders are not only varied but also huge in number. With this study's contribution towards an incremental understanding of ESG, Indian regulators and policymakers can bring forward mandates as to ESG compliances that are rewarding for the firms and give them enough impetus towards complying with ESG norms.

Originality/value

The extant literature on ESG majorly discusses the relationship between ESG performance and financial performance. This study addresses the lacuna of the relationship of ESG with COC and beta in the Indian context.

Details

Asian Review of Accounting, vol. 32 no. 2
Type: Research Article
ISSN: 1321-7348

Keywords

Open Access
Article
Publication date: 30 January 2024

Sarah Marschlich and Laura Bernet

Corporations are confronted with growing demands to take a stand on socio-political issues, i.e. corporate social advocacy (CSA), which affects their reputation in the public…

Abstract

Purpose

Corporations are confronted with growing demands to take a stand on socio-political issues, i.e. corporate social advocacy (CSA), which affects their reputation in the public. Companies use different CSA message strategies, including calling the public to support and act on the issue they advocate. Using reactance theory, the authors investigate the impact of CSA messages with a call to action on corporate reputation in the case of a company's gender equality initiative.

Design/methodology/approach

A one-factorial (CSA message with or without a call to action) between-subjects experiment was conducted by surveying 172 individuals living in Switzerland. The CSA messages were created in the context of gender equality.

Findings

The authors' study indicates that CSA messages with a call to action compared to those without overall harmed corporate reputation due to individuals' reactance, which is higher for CSA messages with a call to action, negatively affecting corporate reputation. The impact of the CSA message strategy with a call to action on corporate reputation remains significant after controlling for issue alignment and political leaning.

Originality/value

Communicating about socio-political issues, especially taking a stand, is a significant challenge for corporations in an increasingly polarized society and has often led to backlash, boycotts and damage to corporate reputation. This study shows that the possible adverse effects of advocating for socio-political issues can be related to reactance. It emphasizes that companies advocating for contested issues must be more cautious about the message strategy than the issue itself.

Details

Corporate Communications: An International Journal, vol. 29 no. 7
Type: Research Article
ISSN: 1356-3289

Keywords

Book part
Publication date: 28 March 2024

Julianna M. Trammel

This research analyzes the alignment of story framing between Samarco and news media following the dam disaster in Minas Gerais in November 2015. Drawing on framing theory as the…

Abstract

This research analyzes the alignment of story framing between Samarco and news media following the dam disaster in Minas Gerais in November 2015. Drawing on framing theory as the underlying impetus, the study seeks to answer five major questions: RQ1: How did Samarco frame the mining tragedy in the aftermath of the dam collapse? RQ2: How did the news media frame the mining tragedy in the aftermath of the dam collapse? RQ3: Did the frames presented by Samarco and news media coincide? RQ4: Did the frames presented by Samarco and news media contradict? RQ5: What can be observed about the information flow and interaction between news media and the general public on social media? From a methods perspective, the study uses comparative textual analysis and NodeXL social network visualization to analyze the discourse around Samarco and information flow on social media in the aftermath of the tragedy. The results show that, while some social media content served as a forum for expressions of empathy toward survivors, social media content on Twitter mostly delivered a one-sided and positive view of the firm’s actions.

Details

Geo Spaces of Communication Research
Type: Book
ISBN: 978-1-80071-606-3

Keywords

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