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Article
Publication date: 12 September 2023

Mouna Moalla and Saida Dammak

The purpose of this paper was to study the direct impact of audit quality on environmental, social and governance (ESG) transparency. It aimed also to investigate the moderating…

Abstract

Purpose

The purpose of this paper was to study the direct impact of audit quality on environmental, social and governance (ESG) transparency. It aimed also to investigate the moderating effect of media coverage on the relationship between audit quality and ESG transparency in the USA.

Design/methodology/approach

The sample consisted of US companies listed in the Standard and Poor’s 500 Stock Index between 2010 and 2019. The Thomson Reuters database was used to collect ESG disclosure scores and governance information. The authors applied multiple panel data regressions.

Findings

The results showed that audit quality has a direct positive effect on ESG transparency. The findings also showed that the high exposure to public media by firms, the more they commit to high audit quality leading to disclose more transparent ESG information.

Research limitations/implications

The results illustrated the significance of an external audit on an organization’s ESG report. Second, improving data quality has significant consequences not only for rating agencies but also for investors, businesses and researchers. These steps are required to increase the information content of ESG ratings.

Originality/value

The findings demonstrated that third-party external verification improves the dependability of nonfinancial reporting, hence bridging the confidence gap between corporations and the market regarding sustainability reporting.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 4 July 2023

Aziz Yousif Shaikh, Robert Osei- kyei, Mary Hardie and Matt Stevens

This paper systematically reviewed research work on drivers of teamwork, which will reinforce construction work teams to enhance workers’ safety performance. This study adds to…

Abstract

Purpose

This paper systematically reviewed research work on drivers of teamwork, which will reinforce construction work teams to enhance workers’ safety performance. This study adds to the existing but limited understanding of teamwork drivers on construction workers’ safety performance. This paper presents scholars and industry-based professionals with critical initiatives that have to be implemented in organisations to get positive results in safety while working in teams with an emphasis on systems drivers of teamwork on safety performance at the organisational level, which will help in providing information on the functioning of the teams and contribute towards improved safety performance of team workers.

Design/methodology/approach

This study aims to systematically examine the existing body of knowledge on drivers of teamwork by analysing 53 publications from the years 1997–2021. The Scopus search engine was used to conduct a systematic review and germane publications were collated.

Findings

According to the findings of the review, since 1997, there has been a burgeoning concern in the research of drivers of teamwork and its impact on workers’ safety performance. After performing a systematic review, 37 drivers of teamwork were identified. The top five drivers are effective communications, team workers’ relations, leadership, shared knowledge and information, and team training. Moreover, it was noted that the United States and Australia have been the international regions of focus for most of the research in the area of drivers of teamwork from the years 1997–2021. The 37 drivers of teamwork are distributed into six major socio-technical components: people drivers; culture drivers; metrics drivers; organisational and management practices and procedures drivers; infrastructure drivers and technology drivers.

Practical implications

The results reported present research scholars and professional practitioners with an overview of the drivers of teamwork that could be implemented in the construction industry to streamline potential implementations and improve safety performance of construction workers.

Originality/value

A list of teamwork drivers has been developed to ratify potential empirical research in the area of construction safety. The results would contribute to the existing but restricted understanding of drivers of teamwork in the construction industry.

Details

International Journal of Building Pathology and Adaptation, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2398-4708

Keywords

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