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Article
Publication date: 9 June 2021

Mariane Lemos Lourenço, Mara Rosalia Ribeiro Silva and Rafael Santana Galvão Oliveira

The purpose of this paper is to analyze the relationship between empathy and social responsibility (SR) practices in a university organization in Brazil during the…

Abstract

Purpose

The purpose of this paper is to analyze the relationship between empathy and social responsibility (SR) practices in a university organization in Brazil during the COVID-19 pandemic in 2020.

Design/methodology/approach

The research was qualitative, using case study methodology. The case study was about the Brazilian organization Ânima Educação, which is the greatest among the five largest publicly traded education companies in Brazil. Secondary data collection and content analysis was carried out.

Findings

As emotional response toward the problems caused by the pandemic, the company's leadership adopted an empathic behavior, allowing traces of its empathic culture to emerge. Empathy was expressed through the implementation of SR practices aimed at workers (policy of not firing in the first two months of the pandemic), at students (provision of technological apparatus, online classes, physical/psychological assistance and negotiation of late fees) and at the society (assistance to the elderly).

Originality/value

It was concluded that empathy can be taken as the emotional motivator for companies to engage in SR practices, especially in extreme circumstances in society, as the economic and health challenges that the world is experiencing with the COVID-19 pandemic nowadays. SR practices, in turn, can foster even more empathy in organizations, mobilizing leaders and their respective groups in the creation and implementation of new practices, thus demonstrating that the relationship between empathy and SR practices is a “two-way street.”

Details

Social Responsibility Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1747-1117

Keywords

Content available
Article
Publication date: 7 May 2021

Carlos Larrinaga and Jan Bebbington

The aim of this paper is to provide an account of the period prior to the creation of the Global Reporting Initiative (GRI): a body that was critical to the…

Abstract

Purpose

The aim of this paper is to provide an account of the period prior to the creation of the Global Reporting Initiative (GRI): a body that was critical to the institutionalization of sustainability reporting (SR). By examining this “pre-history,” we bring to light the actors, activities and ways of thinking that made SR more likely to be institutionalized once the GRI entrepreneurship came to the fore.

Design/methodology/approach

The paper revisits a time period (the 1990s) that has yet to be formally written about in any depth and traces the early development of what became SR. This material is examined using a constructivist understanding of regulation.

Findings

The authors contend that a convergence of actors and structural conditions were pivotal to the development of SR. Specifically, this paper demonstrates that a combination of actors (such as epistemic communities, carriers, regulators and reporters) as well as the presence of certain conditions (such as the societal context, analogies with financial reporting, environmental reporting and reporting design issues) contributed to the development of SR which was consolidated (as well as extended) in 1999 with the advent of the GRI.

Research limitations/implications

This paper theorizes (through a historical analysis) how SR is sustained by a network of institutional actors and conditions which can assist reflection on future SR development.

Originality/value

This paper brings together empirical material from a time that (sadly) is passing from living memory. The paper also extends the use of a conceptual frame that is starting to influence scholarship in accounting that seeks to understand how norms develop.

Details

Accounting, Auditing & Accountability Journal, vol. 34 no. 9
Type: Research Article
ISSN: 0951-3574

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Book part
Publication date: 18 September 2018

L. F. Carver

The measurement of gender in health research often consists of the substitution of the word “gender” in a question that is really asking about sex (physiological…

Abstract

Purpose

The measurement of gender in health research often consists of the substitution of the word “gender” in a question that is really asking about sex (physiological characteristics). When gender roles and expressions are actually measured it is normally with a tool such as the Bem Sex Role Inventory (BSRI), which is time-consuming to complete and requires expertise to analyze. This study introduces a brief gender measure: a categorical, single-item, self-report, gender measure (SR-Gender), and demonstrates the validity and usability of this new tool.

Methodology/approach

The SR-Gender was validated in two studies. Participants in Study One were 137 undergraduates. Concurrent criterion validity was assessed by an analysis comparing responses to the SR-Gender and the BSRI and an open-ended gender question. The goal was to ascertain whether the gender identities that these students reported in the SR-Gender were consistent with the classifications obtained on other gender measurement tools. In the second study, the SR-Gender was used with a group of adults over 65 years old in a study of aging with illness.

Findings

This study established that the SR-Gender classifications of gender identity were consistent with the results obtained by the open-ended gender question and more complex BSRI measure. The SR-Gender was easily understood and used by younger and older adults, and resulted in nuanced gender classifications.

Research limitations/implications

The SR-Gender takes seconds to complete and provides health researchers with categorical gender classifications that can then be used in analysis of health outcomes, separately or in tandem with physiological sex. It treats masculinity and femininity as independent constructs and includes the potential for androgynous and undifferentiated responses. It is not recommended for in-depth gender research due to the simplicity of the tool.

Originality/value

This chapter introduces the SR-Gender, a simple, quick, and easy-to-use gender measure that could transform health research from paying lip service to gender to actual gender classification, allowing researchers to directly explore the impact of gender identity on health, separately or interacting with other social determinants of health.

Details

Gender, Women’s Health Care Concerns and Other Social Factors in Health and Health Care
Type: Book
ISBN: 978-1-78756-175-5

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Book part
Publication date: 1 August 2017

Terence A. Brown, Douglas C. Friedman and Zinaida Taran

The purpose of this chapter is to examine the phenomenon of “showrooming” in which shoppers use mobile devices in retail stores to check prices and other data on products…

Abstract

Purpose

The purpose of this chapter is to examine the phenomenon of “showrooming” in which shoppers use mobile devices in retail stores to check prices and other data on products that they then may buy online.

Methodology/approach

We conducted depth interviews with 50 consumers, 13 small retailers, and 6 large retailers.

Findings

We identified four distinct behavioral groups of customers and six strategies small retailers are currently using or could use to address the potential problems showrooming can create. We also identified a new type of reference pricing.

Research limitations/implications

This research provides a guide researchers can use in further work on showrooming. The research consists of depth interviews. It is possible that other types of retailers may have developed other strategies not identified here or that a larger number of non-student participants would have identified other categories, though differences between students and non-students in our sample were not noteworthy.

Practical implications

This chapter provides a practical guide to small retailers as to how they can deal with the growing practice of showrooming, helping them to choose strategic responses based on the types of consumers they serve.

Originality/value

This is one of the first papers to be published in an academic journal on the value of showrooming. It provides a typology of consumers grouped by their behavior, that is, how and why they engage or don’t engage in showrooming. This can help academic researchers in future research as well as managers of small retail businesses. We also identified a new, third type of reference pricing.

Details

Qualitative Consumer Research
Type: Book
ISBN: 978-1-78714-491-0

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Book part
Publication date: 4 September 2019

Christine A. Hemingway

My approach comprises two main points. I begin by reiterating my proposed argument that corporate social responsibility develops within organisations, over time, in four…

Abstract

My approach comprises two main points. I begin by reiterating my proposed argument that corporate social responsibility develops within organisations, over time, in four general phases and that practitioner attitudes are moving away from the dominant phase of social responsibility (SR) as public relations activity (Hemingway, 2013). The financial crash of 2008 was the catalyst for this marked gear shift in the awareness of organisational ‘ethics’ and ‘morality’ (SR) that was previously confined to the concerns of the business ethics scholars. Second, I contend that the legitimacy and credibility of SR in business schools is lagging behind that shift due to misunderstandings about its relevance, the obsession with performance metrics and a lack of political will in some cases. In the final part of this article, I suggest ways forward for research, teaching and practice.

Details

The Next Phase of Business Ethics: Celebrating 20 Years of REIO
Type: Book
ISBN: 978-1-83867-005-4

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Article
Publication date: 11 February 2021

Assadej Vanichchinchai

This study aims to explore the links among supplier relationship (SR), customer relationship (CR) and supply performance (SP): cost, flexibility, partnership and…

Abstract

Purpose

This study aims to explore the links among supplier relationship (SR), customer relationship (CR) and supply performance (SP): cost, flexibility, partnership and responsiveness for manufacturing sector in Thailand.

Design/methodology/approach

Having extensively reviewed literature, the survey instruments were proposed and validated by experts and statistical techniques. Path analysis of structural equation modeling was used to assess the hypotheses.

Findings

It revealed that CR has significant positive direct effects on every SP construct. SR has a significant positive direct effect on CR but has no significant positive effects on SP. However, SR has significant positive total effects and indirect effects on every SP through CR.

Originality/value

This study presents insights into the arguments about the links among SR, CR and SP. SR should not be introduced alone. It should be applied together with CR to improve SP.

Details

Journal of Business & Industrial Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0885-8624

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Article
Publication date: 30 October 2020

Samar Hayat Khan, Abdul Majid and Muhammad Yasir

This research was carried out with the purpose to empirically test the model to explain the procedures concerned with the translation of social capital (SC) into strategic…

Abstract

Purpose

This research was carried out with the purpose to empirically test the model to explain the procedures concerned with the translation of social capital (SC) into strategic renewal (SR) of SMEs in developing economy like Pakistan. This procedure involves the mediating role of firms' strategic agility (SA) as well as the contingent effects of firms' absorptive capacity (AC).

Design/methodology/approach

This study employed a cross-sectional design to evaluate the hypothesized model. To validate the moderated mediation model, data was collected from 519 CEOs, owners, finance managers and managing directors of 123 manufacturing units dealing in agricultural machinery (32 units), automobile accessories (16 units), pharmaceutical instrument (11 units), electrical equipment (25 units), IT related accessories (21 units) and garments (18 units).

Findings

The findings of the study confirm a positive association between SC on SR. Moreover, results also validate the mediating role of SA in the relationship between SC and SR. In addition, the moderating role of AC is also confirmed and presented this construct as a catalyst in the relationship between SC and SR.

Practical implications

This research provides new endeavors for strategic management and strategic entrepreneurship literature by focusing on distinctive resources such as SC with its different facets. Therefore, it provides a new dimension and a roadmap that will be beneficial to the achievement of the objectives of SR.

Originality/value

The findings of this research have contributed to the streams of strategic management perspective by emphasizing upon the mediating mechanism how SC can be transformed into SR of SMEs through SA. Findings of the research also contribute to understand the moderating role of AC, and how its association with SC and SA augments the effects on SR of firms.

Details

Management Decision, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0025-1747

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Article
Publication date: 30 December 2020

Patrice De Micco, Loredana Rinaldi, Gianluca Vitale, Sebastiano Cupertino and Maria Pia Maraghini

The purpose of this paper is to investigate the challenges that companies could face over time when dealing with sustainability reporting (SR) and focusses on potential…

Abstract

Purpose

The purpose of this paper is to investigate the challenges that companies could face over time when dealing with sustainability reporting (SR) and focusses on potential mechanisms they may adopt to cope with them.

Design/methodology/approach

The investigation is conducted adopting the theoretical framework proposed by Baret and Helfrich (2018) and using a longitudinal case study.

Findings

The authors found that the challenges that gradually arose induced the evolution of SR. Dissemination, employees’ involvement, managerial commitment and routinization/institutionalization of reporting practices appeared to be useful mechanisms to face the related challenges. Conversely, the authors found that stakeholders’ engagement scarcely affected SR. Furthermore, the legislation impacted the extent and quality of disclosed contents and fostered the standardization of the reporting process.

Practical implications

In analysing how Estra faced SR challenges, this paper emphasizes the mechanisms that can be used to properly manage them, in a gradual and holistic way. Hence, this study offers a useful example for companies approaching SR for the first time.

Originality/value

The authors adopt a holistic theoretical perspective providing evidence on how SR development within a company depends on the continuous and integrated management of its multiple challenges, also suggesting that its interdependencies with the definition and execution of sustainability should be exploited.

Details

Meditari Accountancy Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-372X

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Article
Publication date: 11 December 2020

Francisca Castilla-Polo and María Del Consuelo Ruiz-Rodríguez

The purpose of this research objective was to analyse social reporting within MERCO Business companies both from the point of view of the quantity of information disclosed…

Abstract

Purpose

The purpose of this research objective was to analyse social reporting within MERCO Business companies both from the point of view of the quantity of information disclosed and the references about their quality. This approach constitutes a novelty with respect to previous literature on the subject.

Design/methodology/approach

This paper assesses how social reporting is being carried out by the companies included in the MERCO Corporate Reputation Business Monitor, MERCO Business, during the period 2014–2016. The methodological design include the construction of a weighted index based on two unweighted indexes related to the quantity revealed and the quality detected. In addition, this study integrates intellectual capital and social responsibility approaches in order to deep into these voluntary disclosures.

Findings

While social reporting is considerable from a quantitative point of view within MERCO Business companies, they do not reach very high levels of quality, which is good to counteract the final value of the quantity–quality index that the authors' propose.

Research limitations/implications

In MERCO Business companies, quantity is not a proxy for quality within social reporting. In this sense, only considering both dimensions it will be possible to assess these disclosures in a more complete way.

Practical implications

This study allows a more accurate and comparable view of social reporting than those studies that only focus on how much information is disclosed. Besides, it involves an important advance in the identification of the relative quality of social reporting, opening a new line of research that will be key to comparing this type of disclosures in a more homogeneous way. Likewise, the results can be applied in future studies in the intellectual capital field given the complementarity between both types of disclosures.

Social implications

Likewise, these results will be of interest for future actions aimed at regulating the improvement of the quality of social reporting in the hands of managers, investors and regulators.

Originality/value

The authors have tested the value of quality in social reporting using a weighted index amongst the most reputable companies in the Spanish scenario. These disclosures have been compared with and without the use of it in order to deduce its value to obtain valid conclusions about social reporting.

Details

Journal of Intellectual Capital, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1469-1930

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Article
Publication date: 30 October 2020

Venancio Tauringana

The purpose of this paper is threefold. First, it aims to identify managerial perceptions-based research determinants of sustainability reporting. Second, it sets out to…

Abstract

Purpose

The purpose of this paper is threefold. First, it aims to identify managerial perceptions-based research determinants of sustainability reporting. Second, it sets out to evaluate the impact of the Global Reporting Initiative (GRI) efforts in increasing SR in developing countries. Third, the researcher argues for the adoption of management perceptions research evidence-based practices (EBP) to address SR challenges in developing countries.

Design/methodology/approach

The study was undertaken using a desk-based review of management perceptions-based research literature on the determinants of SR. The impact of GRI efforts in increasing adoption of SR was undertaken through both desk-based research and descriptive analysis of data obtained from the GRI database from 2014 to 2019 relating to 107 developing countries. The call for the adoption of management perceptions research EBP is based on a critical analysis of both the management perceptions of the determinants of SR research and evaluation the impact of GRI efforts to increase SR in developing countries.

Findings

Training, legislation, issuing of guidance, stakeholder pressure, awareness campaigns, market and public pressure were identified as some of the determinants of SR. The evaluation of the impact of GRI efforts shows they had limited impact on increasing SR in developing countries. Research needed to adopt management perceptions research EBP is identified.

Research limitations/implications

This study is conceptual. Management perceptions-based research is needed in more developing countries to better understand the determinants of SR and identify the most effective policies or practices to address related challenges.

Originality/value

The findings contribute to the calls to make academic research more relevant to policy formulation. In particular, the proposal for research needed to inform EBP adoption to address SR challenges in developing countries is new.

Details

Journal of Accounting in Emerging Economies, vol. 11 no. 2
Type: Research Article
ISSN: 2042-1168

Keywords

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