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Abstract

Details

Sustainability Disclosure: State of the Art and New Directions
Type: Book
ISBN: 978-1-78560-341-9

Article
Publication date: 1 December 1973

R.N. Washburn

Eight years of testing and excellent field results confirm that paints made with Primal MV‐1 acrylic emulsion offer metal surfaces outstanding protection against corrosion.

Abstract

Eight years of testing and excellent field results confirm that paints made with Primal MV‐1 acrylic emulsion offer metal surfaces outstanding protection against corrosion.

Details

Pigment & Resin Technology, vol. 2 no. 12
Type: Research Article
ISSN: 0369-9420

Content available
Book part
Publication date: 28 May 2020

Emiel L. Eijdenberg and Neil Thompson

Abstract

Details

Entrepreneurs’ Creative Responses to Institutional Challenges
Type: Book
ISBN: 978-1-83909-542-9

Book part
Publication date: 29 April 2017

Peter A. Gloor

Abstract

Details

Sociometrics and Human Relationships
Type: Book
ISBN: 978-1-78714-113-1

Article
Publication date: 1 February 1975

H. Warson

This article is a short extract from the author's report on Gloss Emulsion Paints, first published in October 1974, which is believed to be the most comprehensive survey published…

Abstract

This article is a short extract from the author's report on Gloss Emulsion Paints, first published in October 1974, which is believed to be the most comprehensive survey published on the subject to date. The 10,000 words full report is available from Dr Warson, 284 Warwick Road, Solihull, West Midlands, B92 7AF, at a cost of £42 or US$99, airmail post free.

Details

Pigment & Resin Technology, vol. 4 no. 2
Type: Research Article
ISSN: 0369-9420

Article
Publication date: 28 February 2019

Mohammad Alipour, Mehrdad Ghanbari, Babak Jamshidinavid and Aliasghar Taherabadi

This study aims to link environmental disclosure quality (EDQ) to firm performance and examine the moderating role of board independence in this relationship.

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Abstract

Purpose

This study aims to link environmental disclosure quality (EDQ) to firm performance and examine the moderating role of board independence in this relationship.

Design/methodology/approach

Drawing on agency theory and stakeholder theory, the authors developed and tested hypotheses using original survey data from 720 firm-year observations collected from 120 Iranian companies over six years between 2011 and 2016. In this paper, they conducted static and dynamic panel data analysis.

Findings

After correcting for endogeneity bias, the results showed that there is a significant positive relationship between EDQ and firm performance. The results also showed that board independence significantly reinforces the positive effect of EDQ on performance, and firms with more independent board members are involved environmental disclosure for improved performance. This is consistent with agency theory, which posits that a more independent board of directors can better monitor the CEO and reduce incentives for pursuing personal interests, which in turn improves performance. The results are robust after performing sensitivity tests.

Research limitations/implications

This paper takes the perspective of corporate governance to empirically examine the effect of EDQ on firm performance. This study makes a contribution to the literature by showing that board independence moderates the effects of EDQ on firm performance.

Practical implications

The evidence supports the emphasis that recent policy statements have put on increasing the number of independent directors on corporate boards. This study offers insights to policymakers interested in enhancing the monitoring role of corporate boards.

Originality/value

The study adds value to the understanding of the effect of the EDQ on performance and how board independence influences this relationship, particularly in an emerging economy like Iran.

Details

Corporate Governance: The International Journal of Business in Society, vol. 19 no. 3
Type: Research Article
ISSN: 1472-0701

Keywords

Article
Publication date: 13 October 2020

Bharat Bhushan Mishra, Ajay Kumar, Pijush Samui and Thendiyath Roshni

The purpose of this paper is to attempt the buckling analysis of a laminated composite skew plate using the C0 finite element (FE) model based on higher-order shear deformation…

Abstract

Purpose

The purpose of this paper is to attempt the buckling analysis of a laminated composite skew plate using the C0 finite element (FE) model based on higher-order shear deformation theory (HSDT) in conjunction with minimax probability machine regression (MPMR) and multivariate adaptive regression spline (MARS).

Design/methodology/approach

HSDT considers the third-order variation of in-plane displacements which eliminates the use of shear correction factor owing to realistic parabolic transverse shear stresses across the thickness coordinate. At the top and bottom of the plate, zero transverse shear stress condition is imposed. C0 FE model based on HSDT is developed and coded in formula translation (FORTRAN). FE model is validated and found efficient to create new results. MPMR and MARS models are coded in MATLAB. Using skew angle (α), stacking sequence (Ai) and buckling strength (Y) as input parameters, a regression problem is formulated using MPMR and MARS to predict the buckling strength of laminated composite skew plates.

Findings

The results of the MPMR and MARS models are in good agreement with the FE model result. MPMR is a better tool than MARS to analyze the buckling problem.

Research limitations/implications

The present work considers the linear behavior of the laminated composite skew plate.

Originality/value

To the authors’ best of knowledge, there is no work in the literature on the buckling analysis of a laminated composite skew plate using C0 FE formulation based on third-order shear deformation theory in conjunction with MPMR and MARS. These machine-learning techniques increase efficiency, reduce the computational time and reduce the cost of analysis. Further, an equation is generated with the MARS model via which the buckling strength of the laminated composite skew plate can be predicted with ease and simplicity.

Details

Engineering Computations, vol. 38 no. 1
Type: Research Article
ISSN: 0264-4401

Keywords

Article
Publication date: 12 July 2021

Rakesh R. Menon and V. Ravi

World over organizations are focusing on sustainable goals, where along with economic success their role in protecting the planet and people are becoming important. Whilst…

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Abstract

Purpose

World over organizations are focusing on sustainable goals, where along with economic success their role in protecting the planet and people are becoming important. Whilst transforming the supply chain into a sustainable one, there would be some barriers which might hinder this process. This paper aims to study these barriers in the context of the electronics industry so that organizations can better implement sustainable supply chain programs.

Design/methodology/approach

In this research, barriers affecting sustainability implementation in the electronics supply chain are shortlisted from literature review and experts’ opinion. Using the combined methodology of Grey DEMATEL, the causal factors, the effect factors and degree of prominence of barriers is found out. The overall relationship among barriers is established by a diagraph. Sensitivity analysis is performed to check the robustness of the results.

Findings

It is found that lack of regulation and guidance from authorities is the primary causal barrier affecting operations of sustainable supply chain management. There are five barriers which fall in the influenced group and among them, complexity in measuring and monitoring sustainability practices has the largest net effect value on the implementation of a sustainable supply chain. The barrier having the highest correlation with other barriers is the high cost for disposal of hazardous wastes. The implications of these findings on managers and academicians is explored in the study.

Research limitations/implications

In this research, the number of barriers shortlisted is limited to 11 in the context of the electronics supply chain. More factors could be added in future research based on the industry being studied.

Originality/value

The research analyses 11 barriers under categories of policy, technology, financial and human resources in the Indian electronics industry by evaluating the cause and effect group of barriers. These results can guide policymakers of the electronic sector and industry for mitigating barriers during the implementation of sustainable programs.

Details

Journal of Modelling in Management, vol. 17 no. 4
Type: Research Article
ISSN: 1746-5664

Keywords

Article
Publication date: 22 November 2023

Monica Singhania and Gurmani Chadha

As of 2022, the scope of the engagement and interest of debt capital providers in ESG reporting is mainly untapped. However, a vast amount of literature has produced conflicting…

Abstract

Purpose

As of 2022, the scope of the engagement and interest of debt capital providers in ESG reporting is mainly untapped. However, a vast amount of literature has produced conflicting findings about the importance of debt capital (leverage) as a factor in sustainability reporting (SR). This is the first meta-analysis reconciling the mixed results of 85 single country studies containing 131 effect sizes across 24,482 firms conducted over past three decades (1999–2022) investigating the influence of leverage on SR. The study emphasizes the significance of contextualizing research by identifying the macro-environmental elements modifying debt's impact on SR, through the use of the institutional theory. Eleven country variables were tested on the collected dataset, spread across 36 countries.

Design/methodology/approach

Meta-analysis technique for aggregation of existing extant empirical work. Continuous and categorical variable-based moderator analysis to demystify the influence of country characteristics affecting the leverage–SR relationship.

Findings

Results show positive significant impact of debt capital providers on SR. Country's level of development, GDP, extent of capital constraints in a country, financial sector development within a nation, country governance factors and corruption levels, country's culture, number of sustainability reporting instruments operational in a country and geographical location proved to be significant moderators.

Research limitations/implications

The study details relevant meaningful research gaps, worthy of uptake by researchers to produce targeted research.

Practical implications

Governments must increasingly go beyond their mandated disclosure role and acknowledge the important institutional factors that have contributed to the expansion of ESG reporting through the creation of nation-specific tools, incentive structures and disclosure-encouraging regulations. To secure a steady flow of funding and prevent negative effects on company value and cost of capital in the midst of prolonged global economic upheaval, businesses must address the information requirements of lenders. The limited total effect size emphasizes the necessity for debt providers to step up their ESG activism and exercise their maximum power and potential in stimulating extensive SR firm-level practices.

Originality/value

The present study is the first meta-analysis reconciling the mixed results of 85 single-country studies containing 131 effect sizes across 24,482 firms conducted over the past three decades (1999–2022) investigating the influence of leverage on SR and demystifying the macro-environmental factors affecting the leverage–SR association.

Details

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

Keywords

Article
Publication date: 11 September 2023

Rong Huang, Guang Yang, Xiaoye Chen and Yuxin Chen

This study aims to investigate the influence of CEO’s only-child status on corporate social responsibility (CSR) practices. It seeks to extend the understanding of upper echelon…

Abstract

Purpose

This study aims to investigate the influence of CEO’s only-child status on corporate social responsibility (CSR) practices. It seeks to extend the understanding of upper echelon theory by examining unexplored CEO characteristics and their impact on CSR decisions.

Design/methodology/approach

The paper uses manually collected CEO family information and Chinese Stock and Market Accounting Research data as a basis to examine the influence of CEOs’ early-life experiences on their engagement in CSR activities. The study applies attachment security theory from developmental psychology and uses upper echelon theory, particularly focusing on CEOs’ only-child status. A comparative analysis of philanthropic donations between CEOs who are only children and those who have siblings is conducted. The study also examines the moderating effects of corporate slack resources and CEO shareholdings.

Findings

Preliminary findings suggest that CEOs who are only children are more likely to engage in CSR compared to their counterparts with siblings. However, the difference in donation amounts between the two groups tends to attenuate with decreased slack resources and increased CEO shareholdings.

Originality/value

To the best of the authors’ knowledge, this research represents the first attempt to investigate being the only child in one’s family and the CSR-related decision of CEOs, which extends the upper echelon theory by introducing the family science theory into the management domain.

Details

Society and Business Review, vol. 19 no. 2
Type: Research Article
ISSN: 1746-5680

Keywords

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