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1 – 3 of 3Francisco Guzmán, Fayez Ahmad and Ross W. Johnson
Business organizations are evermore expected to behave conscientiously, but a lack of clarity remains regarding this strategy for business-to-business (B2B) brands. This paper…
Abstract
Purpose
Business organizations are evermore expected to behave conscientiously, but a lack of clarity remains regarding this strategy for business-to-business (B2B) brands. This paper aims to develop and validate a B2B brand conscientiousness model that identifies what factors are driving this approach.
Design/methodology/approach
The research model is validated through a three-stage study that collects insights from high-level executives, mid-level managers and employees in B2B firms. Whereas the first two exploratory stages follow a qualitative approach to identify what factors motivate B2B firms to be conscientious and develop a model, the third stage empirically tests the proposed model through structural equation modeling.
Findings
The results suggest that brand conscientiousness is viewed as an important strategy by B2B stakeholders. Whereas perceived risk discourages, external and internal stakeholder expectations and a firm’s financial commitment to a cause encourage, brands to pursue a conscientious approach. Furthermore, a B2B conscientious strategy must be perceived as authentic. Long-term commitment to the cause, strategic alignment of brand values with the cause and a congruent delivery of the brand’s promise are the drivers of this perceived authenticity.
Originality/value
This paper contributes to the emerging knowledge on B2B conscientious brands by confirming the importance of this approach in a B2B context, identifying the factors that B2B stakeholders – executives, managers and employees – believe are driving it and highlighting the importance and identifying the factors that drive its perceived authenticity.
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Keywords
The purpose of this study is to examine the relationship between pollutant emissions, financial development and IFRS in developed and developing countries between 1998 and 2022.
Abstract
Purpose
The purpose of this study is to examine the relationship between pollutant emissions, financial development and IFRS in developed and developing countries between 1998 and 2022.
Design/methodology/approach
Data were obtained from World Development Indicators and World Governance Indicators of the World Bank.
Findings
Using FGLS and GMM estimators, the results provide evidence that financial development has a significant positive impact on a variety of pollutant emissions. However, this positive impact is moderated by IFRS for the overall sample and country income groups.
Practical implications
Governments and regulatory organizations should support companies’ investments in clean energy and technologies to slow down environmental degradation. Tax credits and subsidies may be helpful to achieve this goal. Also, governments may encourage companies to cooperate with universities and research institutions to develop environment-friendly production and distribution methods to reduce pollution. Although stakeholders may obtain information about environmental issues in financial statements that are prepared in accordance with IFRS, there is a need for standardization of their contents.
Social implications
Greenhouse gases are major contributors to climate change and global warming. In addition to private costs borne by producers, the production and consumption of products have social costs arising from pollution that affects air, water, and soil. Pollution adversely affects people's physiological and psychological health, which decreases labor productivity, thereby leading to a decrease in economic growth.
Originality/value
According to the author’s knowledge, this is the first study that examines the impact of IFRS on the relationship between financial development and pollutant emissions.
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Samuel Adeniyi Adekunle, Clinton Ohis Aigbavboa, Obuks Ejohwomu, Emmanuel Abiodun Adekunle and Wellington Didibhuku Thwala
The construction industry has been traditionally referred to as slow when it comes to technological transformation. This study aims to investigate and present a scorecard of the…
Abstract
Purpose
The construction industry has been traditionally referred to as slow when it comes to technological transformation. This study aims to investigate and present a scorecard of the construction industry in the past decade, the paper adopted Bibliometrics. The study identified the various digital transformation (DT) aspects in the construction industry and future research directions are also identified.
Design/methodology/approach
To achieve the aim of this research, an inductive approach was adopted through a grounded theory strategy. Secondary data was retrieved from the Scopus database and analysed using Biblioshiny and VOSviewer. The data was retrieved through specific keywords related to the study focus.
Findings
The study also proposed a balanced flow model for DT discussion in the construction industry. DT in the construction industry disrupts every aspect of the industry, albeit at different rates due to the existing barriers; hence, the study identified areas that require further research. It, thus, provides a theoretical and practical basis for researchers and practitioners alike.
Originality/value
The study reviewed the DT research discuss in the construction industry. It is worthy of note that this is the first study that analyses the DT of the construction industry in the past decade.
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