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Book part
Publication date: 16 May 2024

Alain Verbeke

“First principles” of international business (IB) thinking should be applied systematically when assessing the functioning of internationally operating firms. The most important…

Abstract

“First principles” of international business (IB) thinking should be applied systematically when assessing the functioning of internationally operating firms. The most important first principle is that entrepreneurially oriented firms seek to create, deliver and capture economic value through cross-border linkages. Such linkages invariably require complementary resources from a variety of parties with idiosyncratic vulnerabilities to be meshed. Starting from first principles allows bringing to light evidence-based insight. For instance, most companies are not global and even the world’s largest firms rarely change the location of key strategic functions. International new ventures (INVs), emerging economy multinational enterprises (MNEs) and family firms face unique vulnerabilities but also command resources that can be used to create value across borders. The quest for “optimal” international diversification appears to be a futile academic exercise, and in emerging economies with institutional voids, relational networks – and more broadly, informal institutions – are unlikely to function as scalable substitutes for formal institutions. In global value chains (GVCs), many lead firms and their partners have been able to craft governance mechanisms that reduce bounded rationality and bounded reliability challenges, and it is also critical for them to use governance as a tool to create entrepreneurial space. Finally, many of the world’s largest companies have been on successful trajectories toward reducing their climate change footprint for a few decades. But these firm-specific trajectories are fraught with challenges and cannot just be imposed via unilateral, macro-level targets decided upon by individuals and institutions lacking a clear understanding of innovation and capital expenditure processes in business.

Book part
Publication date: 16 May 2024

Lise Lillebrygfjeld Halse

Even though sustainability appears to be a relevant driver for the relocation of production, this has only to a limited extent been studied as an independent motive or a result of…

Abstract

Even though sustainability appears to be a relevant driver for the relocation of production, this has only to a limited extent been studied as an independent motive or a result of backshoring. This study explores the literature on backshoring and sustainability and discusses some empirical cases to shed light on the connection between sustainability and backshoring. This study argues that sustainability issues may require a broader perspective than the dominant economic logic framing previous studies on backshoring. Institutional theory is suggested as a theoretical framework for analyzing how sustainability can play a role in companies’ backshoring decisions.

Details

Walking the Talk? MNEs Transitioning Towards a Sustainable World
Type: Book
ISBN: 978-1-83549-117-1

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Book part
Publication date: 30 April 2024

Sarah Preedy and Emily Beaumont

This chapter examines the role extracurricular activities have in developing higher education (HE) student’s entrepreneurial competencies and capabilities. Specifically, this…

Abstract

This chapter examines the role extracurricular activities have in developing higher education (HE) student’s entrepreneurial competencies and capabilities. Specifically, this chapter examines: What type of students participate in extracurricular activities? Why do students choose to participate? and What activities offer for entrepreneurial competency and capability development. An electronic survey (e-survey) collected pre- and post-data from two groups: Group A – students participating in extracurricular enterprise and entrepreneurship (EEEx) activities (n = 119); and Group B – students engaged in non-enterprise-related extracurricular activities (n = 72). Findings indicated that students in both groups were motivated to engage in extracurricular activities to enhance their skills, fulfil personal interests and enhance their employability. Utilising Morris, Webb, Fu, and Singhal’s (2013) entrepreneurial competencies list as a model, there were found to increase in all but one competency (creativity) for Group A, yet for the control group, most competencies decreased. Independent sample T-tests demonstrated that there was no significant difference in the final ratings of entrepreneurial capability between Group A and Group B, however, the degree of improvement for perceived entrepreneurial capability, pre-to-post, for those participating in enterprise activities was substantially higher than the control group. Finally, students participating in EEEx activities were more likely female, studying a programme within the Business School, and in the second or final stage of their programme. This chapter demonstrates the value that EEEx activities provide in a competency context for students and tasks educators with considering how to develop and signpost specific entrepreneurial competencies and capabilities.

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Extracurricular Enterprise and Entrepreneurship Activity: A Global and Holistic Perspective
Type: Book
ISBN: 978-1-80382-372-0

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Book part
Publication date: 26 April 2024

Kristina Rios and Paul Luelmo

Family–school partnerships are an essential component of the special education process for children with disabilities. Notably, recent legislative reauthorizations of IDEA (2004)

Abstract

Family–school partnerships are an essential component of the special education process for children with disabilities. Notably, recent legislative reauthorizations of IDEA (2004) have focused on increasing parent involvement. For many parents, participation occurs primarily through the individualized education program (IEP) meetings. Parent involvement often includes parent advocating for their children. However, many parents face barriers when advocating to obtain appropriate special education services for their children with disabilities. Culturally and linguistically diverse families face greater systemic barriers (e.g., language and cultural differences) to access services for their own children with disabilities. School professionals can foster opportunities to help families be active members of the IEP process. For example, school professionals should connect families with resources to learn about their special education rights. Specifically, school personnel can encourage families to reach out to their local Parent Training and Information (PTI) Center to be educated and empowered to advocate for services. In addition, parents can be encouraged to attend parent advocacy programs to help increase knowledge, advocacy, and empowerment to access and advocate for services for their own children. Advancing the values of working with parents of students with special education needs is discussed.

Book part
Publication date: 30 April 2024

Luke Pittaway, Paul Benedict, Krystal Geyer and Tatiana Somià

This chapter provides an overview of entrepreneurship clubs. It charts the development of these organisations, as a form of extracurricular activity. It introduces different forms…

Abstract

This chapter provides an overview of entrepreneurship clubs. It charts the development of these organisations, as a form of extracurricular activity. It introduces different forms of entrepreneurship clubs, such as Junior Achievement (JA) and Enactus, and explains how they grew from 1919 to the present. It also illustrates the differences between self-organised clubs, organised programs using clubs as a learning method, structured societies and nationally organised cooperative societies. The second part introduces research on student clubs in entrepreneurship education. It explores the benefits of clubs. It shows that clubs assist student learning, enable the acquisition of practical skills and improve college attendance, employment opportunities and career attainment. We argue that entrepreneurship clubs have improved student learning outcomes in entrepreneurship and simulated entrepreneurial learning, while impacting student self-efficacy and intentionality as well as improving employability and social learning. The final part of the chapter provides advice and tips for educators advising student-run entrepreneurship clubs. Ultimately, the chapter explains how student clubs have developed, why they are important for student learning and how advisors can support them.

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Extracurricular Enterprise and Entrepreneurship Activity: A Global and Holistic Perspective
Type: Book
ISBN: 978-1-80382-372-0

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Book part
Publication date: 6 May 2024

Ines Bouaziz Daoud and Amani Bouabdellah

This study aims to investigate the association between Corporate Social Responsibility (CSR) and tax avoidance, as well as the effect of earnings performance on this link. We…

Abstract

This study aims to investigate the association between Corporate Social Responsibility (CSR) and tax avoidance, as well as the effect of earnings performance on this link. We suggest a negative association between CSR and tax avoidance based on the Stakeholder Theory. We also suggest that earnings performance moderates this relationship. Based on a sample of 25 Tunisian firms during the years 2012–2017, data were gathered via annual reports of the companies, and a survey-questionnaire was used to gather CSR information. The research design uses ordinary least squares (OLS) regression to investigate the association between CSR and tax. In addition, the analysis is performed using panel data to account for heterogeneity at the individual level and over time. Using this research design, the study provides a comprehensive examination of the effect of CSR on tax avoidance among Tunisian companies over a 6-year period. According to our findings, companies that participate in CSR initiatives show less tax avoidance than those that do not. Moreover, in line with the Slack Resource Theory, for businesses with higher earnings, the negative link between CSR and tax avoidance is stronger. Our research demonstrates that businesses may utilize CSR to improve their standing in the community and lower the likelihood of tax avoidance. These results suggest that profitable firms may have more funds available to spend on CSR initiatives and, as a result, are more motivated to maintain a positive reputation by refraining from tax avoidance strategies.

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The Emerald Handbook of Ethical Finance and Corporate Social Responsibility
Type: Book
ISBN: 978-1-80455-406-7

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Book part
Publication date: 6 May 2024

Esam Emad Ghassab, Carol Ann Tilt and Kathyayini Kathy Rao

Drawing on new insights from the perspectives and experiences of board members, the purpose of this study is to determine the board attributes that influence board roles in…

Abstract

Drawing on new insights from the perspectives and experiences of board members, the purpose of this study is to determine the board attributes that influence board roles in improving the integration of corporate social responsibility (CSR) into corporate governance structures. In total, 10 in-depth semi-structured interviews were conducted with directors of listed Jordanian companies to explore their perceptions of the effect of board of directors' composition on CSR and CSR disclosure (CSRD). The key findings show that boards with a diverse range of directors is essential independent/nonexecutive members, directors with business and/or accounting backgrounds, and foreign members to determine if they aim to better manage their CSR. To take CSR to the next level in the Arab region, we need to strengthen corporate governance mechanisms, and put more pressures on companies to make changes in board composition. For example, we suggest that companies that appoint business-educated and foreign members to their boards tend to engage in more impactful social and environmental-related activities and reflect their sustainable development more effectively. The study responds to calls for further research adopting qualitative methods, such as case studies and interviews in order to obtain a complete and in-depth understanding of the influence of board composition on CSR/CSRD. The findings provide useful insights for practice, policymakers, and future research.

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The Emerald Handbook of Ethical Finance and Corporate Social Responsibility
Type: Book
ISBN: 978-1-80455-406-7

Keywords

Book part
Publication date: 2 May 2024

Amanuel Elias

Anti-racism has been practiced in various ways, with varying degrees of effectiveness. This chapter engages with the body of scholarship that focuses on approaches aimed at…

Abstract

Anti-racism has been practiced in various ways, with varying degrees of effectiveness. This chapter engages with the body of scholarship that focuses on approaches aimed at promoting anti-racist actions, policies and social change. It discusses some of the main anti-racism strategies that have been deployed across different countries and examines anti-racism practices in interpersonal, intergroup and community settings. These approaches encompass civil rights campaigns, legislative and policy interventions, affirmative action, diversity and inclusion training, prejudice reduction, intergroup contact, organisational development and holistic anti-racism approaches. Some anti-racism practices and policies, such as awareness campaigns, social marketing and diversity training, also extend to digital platforms, with social media and multimedia networks deployed to broaden the reach and impact of anti-racist endeavours. This chapter specifically engages with local anti-racism movements and draws principles for broader implementation of anti-racism policy and practice. It concludes with a brief discussion of the effectiveness of contemporary anti-racism approaches.

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Racism and Anti-Racism Today
Type: Book
ISBN: 978-1-83753-512-5

Keywords

Book part
Publication date: 26 April 2024

Roger W. Anderson

Misunderstanding and harmful stereotyping have become commonplace amongst people in the United States and the Middle East/North Africa (MENA) region since 2001, if not earlier. If…

Abstract

Misunderstanding and harmful stereotyping have become commonplace amongst people in the United States and the Middle East/North Africa (MENA) region since 2001, if not earlier. If universities are the locus of transformative education, work remains towards remedying these issues.One non-profit organisation, “Natafaham (pseudonym, Arabic for « we understand each other”), works to undo this negativity student by student. It brings participants from the MENA and Europe/North America into dialogue via Zoom each week. The inter-cultural dialogue availed to participants is empowering to actors, including the dialogue facilitator. This narrative is an autoethnographic exploration of my experience as an intercultural dialogue facilitator. Yet reviewing contemporaneous notes and reflections revealed structural aspects of this programme that empower voices from the MENA region, while facilitating learning amongst participants on both sides of the Atlantic. Such aspects include the format and the location of the programme, its focus on individuals rather than institutions or groups, its mixed top-down and bottom-up approach, and the opportunities it avails for ascension to positions of authority. This narrative analyses these aspects through several lenses and academic traditions, including those of global citizenship, critical internationalisation, (reciprocal) global service learning, and socio-cultural frameworks of second language acquisition. The chapter urges that these aspects are recognised as key catalysts of (more) equal relationships between youth in the MENA region and the United States, which merit widespread replication. It concludes by envisioning a still more equal relationship predicated upon more equitable language usage.

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Critical Reflections on the Internationalisation of Higher Education in the Global South
Type: Book
ISBN: 978-1-80455-779-2

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Book part
Publication date: 16 May 2024

Mohammad B. Rana and Matthew M. C. Allen

The changing roles of the United Nations (UN) and national institutions have made addressing climate change a critical concern for many multinational enterprises’ (MNEs) survival…

Abstract

The changing roles of the United Nations (UN) and national institutions have made addressing climate change a critical concern for many multinational enterprises’ (MNEs) survival and growth. This chapter discusses how such institutions, which vary in their nature and characteristics, shape firm strategies for climate change adaptation. Exploring different versions of institutional theory, the chapter demonstrates how and why institutional characteristics affect typical patterns of firm ownership, governance, and capabilities. These, in turn, influence companies’ internationalisation and climate-change strategies. Climate change poses challenges to how we understand firms’ strategic decisions from both an international business (IB) (HQ–subsidiary relations) and global value chains (GVC) (buyer–supplier relations) perspective. However, climate change also provides opportunities for companies to gain competitive advantages – if firms can reconfigure and adapt faster than their competitors. Existing IB and GVC research tends to downplay the importance of climate change strategies and the ways in which coherent or dysfunctional institutions affect firms’ reconfiguration and adaptation strategies in a globally dispersed network of value creation. This chapter presents a perspective on the institutional conditions that affect firms’ climate change strategies regarding ownership, location, and internalisation (OLI), and GVCs, with ‘investment’ and ‘emerging standards’ playing a significant role. The authors illustrate the discussion using several examples from the Global South (i.e. Bangladesh) and the Global North (i.e. Denmark, Sweden, and Germany) with a special emphasis on the garment industry. The aim is to encourage future research to examine how a ‘business systems’, or varieties of capitalism, institutional perspective can complement the analysis of sustainability and climate change strategies in IB and GVC studies.

Details

Walking the Talk? MNEs Transitioning Towards a Sustainable World
Type: Book
ISBN: 978-1-83549-117-1

Keywords

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