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This study explores how balanced scorecard format and reputation from environmental performances interact to influence performance evaluations.

Two general options exist for inserting environmental measures into a scorecard: embedded among the four traditional perspectives or grouped in a fifth perspective. Prior balanced scorecard research also assumes negative past environmental performances. In such settings, and when low management communication levels exist on the importance of environmental strategic objectives (a common practitioner scenario), environmental measures receive less decision weight when they are grouped in a fifth scorecard perspective. However, a positive environmental reputation would generate loss aversion concerns with reputation, leading to more decision weight given to environmental measures. Participants (N=138) evaluated performances with scorecards in an experimental design that manipulates scorecard format (four, five-perspectives) and past environmental performance operationalizing reputation (positive, negative).

The environmental reputation valence’s impact is more (less) pronounced when environmental measures are grouped (embedded) in a fifth perspective (among the four traditional perspectives), when the environmental feature of the measures is more (less) salient.

Findings provide the literature with original empirical results that support the popular, but often anecdotal, position of advocating a fifth perspective for environmental measures to help emphasize and promote environmental stewardship within an entity when common low management communication levels exist. Specifically, when positive past environmental performances exist, entities may choose to group environmental performance measures together in a fifth scorecard perspective without risking those measures receiving the discounted decision weight indicated in prior studies.

This chapter studies the negative signals associated with nonpromotion. I first show theoretically that, when workers' productivity rises little with additional years on the same job level, the negative signal associated with nonpromotion leads to wage decreases. On the other hand, when additional job-level tenure leads to a sizable increase in productivity, workers' wages increase. I then test my model's predictions using the personnel records from a large US firm from 1970–1988. I find a clear hump-shaped wage-job-tenure profile for workers who stay at the same job level, which supports my model's prediction.

A work orientation represents a person’s beliefs about the meaning of work – the function work plays in the person’s life and the constellation of values and assumptions the person holds about the work domain. Research has suggested that adults tend to favor one of three primary work orientations: job, career, or calling. Empirical studies have shown that adults with different primary work orientations tend to experience different work and career outcomes; however, scholars have not analyzed how or why an individual first develops a work orientation. In this study, we take a first step toward investigating the origins of adults’ work orientations.

We propose hypotheses drawing on extant literature on the development of work values and occupational inheritance. We test hypotheses using a retrospective research design and survey methodology, with a sample of working adults.

Work orientations are developed through socialization processes with parents during adolescence. There are different patterns of development across the three work orientation categories: stronger calling orientations are developed when both parents possess strong calling orientations; stronger career orientations develop in accordance with fathers’ career orientations; and job orientations are related more to the nature of the adolescent’s relationship with parents than with parents’ own work orientations.

This research provides the first empirical study of the origin and development of work orientations.

This research offers insight into ways generations are connected through the perceived meaning of their work, even as the nature of work changes. We encourage future scholars to use this as a starting point for research on the development of work orientations, and to continue exploring these questions using additional methods, particularly longitudinal study designs.

Social and emotional learning (SEL) is critical for students' social and academic success. Students' SEL is often contingent on their teachers' social and emotional competencies and capacities (SECC; Jennings & Greenberg, 2009; Chapter 5) and teacher preparation to facilitate SEL in classrooms (Schonert-Reichl, Kitil, & Hanson-Peterson, 2017). Concerningly, teacher training to facilitate SEL is frequently predicated on a color-evasive perspective that ignores the ways structural racism impacts the schooling experiences of racially minoritized students and associated academic and SEL outcomes (Jagers, Rivas-Drake, & Borowski, 2018; Jagers, Rivas-Drake, & Williams, 2019). In order to support SEL for students from racially minoritized communities, we assert that teachers' social and emotional competencies and capacities must incorporate a culturally responsive pedagogical approach that explicitly acknowledges and addresses issues of race and justice (Jagers et al., 2019; Ladson-Billings, 2014; Ladson-Billings & Tate, 1995). In this chapter we (1) provide an overview of culturally relevant pedagogy in relation to teacher social and emotional competencies and capacities; (2) outline existing models that support a culturally relevant approach to teacher social and emotional competencies and capacities; and (3) discuss future directions for education research, practice, and policy.

Purpose – The purpose of this paper is to develop a framework which sheds new light on how sustainability control systems (SCS) can be used in proactive strategic responses to corporate sustainability pressures.

Design/Methodology/Approach – Corporate sustainability pressures are identified using insights from institutional theory and the resource-based view of the firm.

Findings – The paper presents an integrated framework showing the corporate sustainability pressures, proactive strategic responses to these pressures, and how organizations might use SCS in their responses to the corporate sustainability pressures they face.

Practical Implications – The proposed framework shows how organizations can use SCS in proactive strategic responses to corporate sustainability pressures.

Originality/Value – The paper suggests that instead of using traditional financial-oriented management control systems, organizations need more focus on emerging SCS as a means of achieving sustainability objectives. In particular, the paper proposes different SCS tools that can be used in proactive strategic responses to sustainability pressures in terms of (i) specifying and communicating sustainability objectives, (ii) monitoring sustainability performance, and (iii) providing motivation by linking sustainability rewards to performance.

Relationships between adult children and their aging parents are challenged when parents need help or care. As a consequence, adult children often experience a transition in their filial role as older parents experience functional losses and the children have to reorganize and restructure their relationship with them (Lang & Schütze, 2002). This filial task competes with other demands of midlife (such as family and career demands). As a consequence, the filial role in midlife may be associated with contradictory experiences in the relationship with one’s parents, typically entailing a high potential for ambivalence.

Purpose – The purpose of this study is to investigate whether a firm’s cost structure (specifically, its cost stickiness) is associated with environmental, social, and governance (ESG) sustainability factors of performance and disclosure.

Methodology/approach – This study uses MCSI Research KLD Stats (KLD) and Bloomberg databases for the 13-year period from 2003 to 2015 in constructing ESG performance and disclosure variables, respectively. The authors adopt the general cost stickiness models from Anderson, Banker, and Janakiraman (2003) and Banker, Basu, Byzalov, and Chen (2016) to perform the analysis.

Findings – The authors find that a firm’s level of cost stickiness is positively associated with certain sticky corporate social responsibility (CSR)/ESG activities (both overall and when separately classified as strengths or concerns) but not with other nonsticky CSR activities. The authors also show that the association between cost stickiness and ESG disclosure is incrementally stronger for firms with CSR activities classified as sticky. Furthermore, the authors provide evidence that ESG disclosure is greater when both cost stickiness and the degree of sticky CSR activities increase. The authors show that when cost stickiness is high and CSR activities are sticky, management has incentives to increase CSR/ESG sustainability disclosure to decrease information asymmetry.

Originality/value – The findings present new evidence to understand how management integrates cost management strategies with various dimensions of sustainability performance decisions and show that not all ESG activities are equally effective when it comes to cost stickiness. The authors also demonstrate that increased sustainability disclosure helps reduce information asymmetry incrementally more when both costs are sticky and CSR activities are sticky.

Recently, a national priority has been set to improve mental health services for children and families. It has been identified in epidemiological literature that in the United States, an approximate 15% of youth meet diagnostic criteria for emotional or behavioral problems. Furthermore, less than one in every five children that present with such needs receive mental health services. Individual, family, and system barriers such as transportation, competing demands, and long waiting lists have negatively impacted access to mental health services. Therefore, the school system has become the “de facto” mental health system for children and adolescents, in part because of the significant time students spend at school. However, meeting the needs of students with behavioral or emotional problems within the school system poses its own challenges. Schools have reported being limited in their ability to deliver basic mental wellness to students due to the lack of available resources. Specifically, there is a shortage of school-employed mental health personnel and the ratio of student to mental health professional is two to three times larger than recommended. Expanded school mental health programs are partnered systems that utilize existing services and collaborate with community mental health (CMH) professionals at each level of the three-tiered system. This partnership enables CMH staff gain access to youth with emotional and behavioral problems, resulting in increased prevention and intervention services for students. Additionally, a coordinated effort such as student-transition services has an integral role of facilitating the process from the school system to postsecondary employment, training, and or additional education.