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1 – 10 of 348Mohammad Alta’any, Ven Tauringana, Alaa Zalata and Laura Obwona Achiro
This paper aims to document international evidence of the impact of a board-level governance bundle [size, independence, CEO duality, gender diversity and sustainability committee…
Abstract
Purpose
This paper aims to document international evidence of the impact of a board-level governance bundle [size, independence, CEO duality, gender diversity and sustainability committee (SC)] on sustainability reporting (SR) and, separately, on its three dimensions (economic, environmental and social).
Design/methodology/approach
The sample includes 370 listed firms from 50 countries. A GRI standards-based disclosure index was constructed to quantify SR across various reporting media.
Findings
The baseline findings show that SC positively affects SR and its three dimensions. Board size also has a significant and positive impact on SR and two of its dimensions (economic and social). Similarly, board independence and CEO duality have a significant but negative association with SR and the same two dimensions. Finally, board gender diversity has no significant impact on SR and all its three dimensions.
Practical implications
The findings that only SC significantly influences SR, and its three dimensions, have important implications for corporate governance reforms internationally to improve SR in countries where such committees are not yet part of the board of directors’ sub-committees.
Originality/value
Overall, this study contributes to board characteristics–SR literature and holds significant theoretical and practical implications.
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Hau Thi Kim Do and Son Thanh Thai
This study addresses the gap in research concerning student attitudes toward ethics and social responsibility (E&SR) within diverse organizational contexts, specifically as they…
Abstract
Purpose
This study addresses the gap in research concerning student attitudes toward ethics and social responsibility (E&SR) within diverse organizational contexts, specifically as they transition into managerial and non-managerial roles.
Design/methodology/approach
A total of 425 business students from four universities participated. To determine statistically significant differences between potential managers and non-managers (M&NM), a paired comparison inferential t-test was employed.
Findings
The study revealed positive E&SR attitudes among business students. However, it differed from existing literature by finding a significant difference in perceived E&SR importance between aspirants in managerial and non-managerial positions. Notably, non-managerial students exhibited significantly stronger support for these principles.
Originality/value
This study, conducted in an emerging economy, offers a unique perspective by analyzing E&SR perceptions across both potential management and non-management employees. Given the direct and indirect influence employee perceptions have on business performance, this research sheds light on the crucial role of E&SR in management practices. The findings are further substantiated by robust data and include implications for human resource management, along with suggestions for future research directions.
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Acheampong Owusu, Tauringana Venancio and Nicholas Asare
The purpose of this study is to examine the effect of manager attributes and psychological factors on the adoption of sustainability reporting (SR) among small and medium-sized…
Abstract
Purpose
The purpose of this study is to examine the effect of manager attributes and psychological factors on the adoption of sustainability reporting (SR) among small and medium-sized enterprises (SMEs) in Ghana.
Design/methodology/approach
The study is based on a cross-sectional data gathered using questionnaires administered to managers of SMEs in Ghana. The data is analyzed using structural equation modeling.
Findings
The results reveal that SME managers with requisite educational qualifications and knowledge about sustainability accounting adopt SR. The attitudes, subjective norms and perceived behavioral control of managers of SMEs on issues of sustainability also affect the adoption of SR. However, SMEs with old and long-serving managers do not adopt SR. SMEs with manager attributes such as professional education, gender and religious affiliation do not appear to adopt SR.
Practical implications
There is the need for regulators and other stakeholders to sensitize, persuade and provide awareness, training and educational certification to support managers of SMEs to enable them to adopt SR.
Originality/value
This study contributes to the literature on SR by offering a clear understanding of how manager attributes and psychological factors influence the adoption of SR by SMEs in developing countries.
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Long Li, Shuqi Wang, Saixing Zeng, Hanyang Ma and Ruiyan Zheng
Social responsibility (SR) has become critical in facilitating the sustainability of new infrastructure construction (NIC) and is also a nonnegligible aspect in its management…
Abstract
Purpose
Social responsibility (SR) has become critical in facilitating the sustainability of new infrastructure construction (NIC) and is also a nonnegligible aspect in its management. Although studies attempting to explore this issue from various and disparate perspectives have become increasingly popular, no consensus has yet been reached regarding what SR factors affect NIC management. This paper aims to establish an inventory of SR factors for NIC and reveal a comprehensive framework for SR of NIC (NIC-SR) management through an in-depth analysis of the relationships among factors.
Design/methodology/approach
This article proposes a mixed-review method that combines the preferred reporting items for systematic reviews and meta-analyses and content analysis methods as a solution.
Findings
From 62 chosen publications on NIC-SR published in peer-reviewed journals between 2010 and 2022, a total of 44 SR factors were found. These 44 SR factors were divided into 4 interconnected categories: political, ethics-environmental, legal and economic. Based on the interactions among SR factors and incorporating the impact of the four categories of SR factors on NIC management, an integrated framework from micro to macro was developed.
Originality/value
This paper educates researchers and practitioners about the SR factors that must be considered to improve the sustainability of NIC management and provides practical implications for architectural, engineering and construction (AEC) practices. Furthermore, it serves as an impetus for governments to improve their programs and policies and fulfill social responsibilities.
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Indira Damarla, Venmathi M., Krishnakumar V. and Anbarasan P.
In this paper, a new front end converter (FEC) topology has been proposed for the switched reluctance (SR) motor drive. This study aims to present the performance analysis of…
Abstract
Purpose
In this paper, a new front end converter (FEC) topology has been proposed for the switched reluctance (SR) motor drive. This study aims to present the performance analysis of FEC-based SR motor drive using various types of control schemes like conventional proportional integral (PI) controller, fuzzy logic controller (FLC) and fuzzy-tuned proportional integral controller (Fuzzy-PI).
Design/methodology/approach
The proposed FEC-based SR motor drive with various control strategies is derived for the torque ripple minimization and speed control.
Findings
The steady state and the dynamic response of the FEC-based SR motor drive are analyzed using three different controllers under change in speed and loading conditions. The Fuzzy-PI-based control scheme improves the dynamic response of the system when compared with the FLC and the conventional PI controller.
Originality/value
The hardware prototype has been implemented for the FEC-based SR motor drive by using the Xilinx SPARTAN 6 FPGA processor. The experimental verification has been conducted and the results have been measured under steady state and dynamic conditions.
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Albert Anton Traxler, Daniela Schrack, Dorothea Greiling, Julia Feldbauer and Michaela Lautner
Companies must no longer just report on corporate sustainability (CS) performance but also demonstrate that they are aligning their strategies with sustainability. However…
Abstract
Purpose
Companies must no longer just report on corporate sustainability (CS) performance but also demonstrate that they are aligning their strategies with sustainability. However, suitable management control systems (MCS) are required to implement a sustainability strategy. Thereby, sustainability reporting (SR) can also be employed for control purposes. On the other hand, existing MCS can be used to develop SR that goes beyond accountability. Accordingly, this paper explores how this interplay can be designed.
Design/methodology/approach
For the study, 20 semi-structured interviews were conducted with persons from ATX and DAX companies. Since the interplay should be examined from a holistic control perspective, the authors used the MCS package of Malmi and Brown as an analysis framework.
Findings
Nowadays, merely focusing on reporting is too narrow a view. It is therefore not surprising that the investigation was able to reveal various possible linkages between MCS and SR that span the full range of the MCS package of Malmi and Brown.
Research limitations/implications
Future research should also consider non-listed companies to investigate potential differences and take a closer look at the proposed reciprocal nature of the interplay.
Practical implications
The findings expand the knowledge of how companies can use SR for control purposes and how existing MCS can help develop a reporting that goes beyond accountability.
Originality/value
The study contributes by highlighting the potential of SR to control CS performance from a holistic MCS perspective and likewise the impact of existing MCS on reporting. In addition, different theoretical perspectives are used to explain why the interplay can be designed differently in practice.
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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.
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Alexandra S. Kang and Shivaranjhani Arikrishnan
This study aims to espouse the concept of sustainable environment, social and governance (ESG) practices as the proxies of sustainability reporting (SR). In the presence of smart…
Abstract
Purpose
This study aims to espouse the concept of sustainable environment, social and governance (ESG) practices as the proxies of sustainability reporting (SR). In the presence of smart technology adoption (STA), ESG drives total quality management (TQM) of sustainability matters in advanced medical device (AMD) companies post-pandemic.
Design/methodology/approach
This study uses two stages of rigorous data collection. Two focus groups comprising board members, investment advisers and senior managers of AMD were formed to establish the external validity of the constructs proposition. It then used a Web survey to solicit 240 respondents from AMD. Data were analysed using the partial least squares structural equation modelling (PLS-SEM) to provide robustness of predictive power in the model estimation.
Findings
Results show SR has positively impacted TQM. It reveals positive relationships between SR and ESG and ESG and TQM. Findings indicate that STA moderates the relationships between ESG and TQM with large effect sizes.
Research limitations/implications
This study offers direction to expedite strategies and action plans by sustainability practitioners in an asymptotic quest for ESG and TQM best practices. Future research should focus on the protection of sustainable social using qualitative methodology.
Originality/value
Using the lens of corporate sustainability, this study develops a framework that integrates ESG, TQM and STA to examine the synergistic effects post pandemic. It provides evidence that ESG practices and STA adoption drive TQM in transition to attain sustainability among the AMD at the country level.
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Neelam Nakra and Vaneet Kashyap
The paper aims to investigate the impact of socially-responsible human resource (SR-HR) practices on organizational sustainability performance (OSP) in Indian business…
Abstract
Purpose
The paper aims to investigate the impact of socially-responsible human resource (SR-HR) practices on organizational sustainability performance (OSP) in Indian business organizations that are mandated to publish business sustainability and responsibility reporting.
Design/methodology/approach
Data were obtained from 620 working professionals employed in the organizations listed on National Stock Exchange in India. The proposed hypotheses were tested by deploying the statistical technique of multiple regression analysis using SPSS Version-21.
Findings
The results demonstrated that overall, SR-HR practices impact OSP. More precisely, all the dimensions of SR practices are positively associated with the organization’s financial performance, environmental performance and social performance (SP). There was a relatively higher significant impact of legal-oriented human resource management (HRM) on organizational economic and ecological performance. However, in the case of SP, a substantial effect of employee-oriented HRM was found.
Practical implications
Study findings encourage HR practitioners to invest in SR-HR practices to build and strengthen employees’ abilities and contributing to sustainability goals.
Originality/value
This study is one of the few studies conducted in the Indian context that highlights the relevance of the convergence of HRM, human resource development and corporate social responsibility to realize sustainability goals.
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Taslima Nasreen, Ron Baker and Davar Rezania
This review aims to summarize the extent to which sustainability dimensions are covered in the selected qualitative literature, the theoretical and ontological underpinnings that…
Abstract
Purpose
This review aims to summarize the extent to which sustainability dimensions are covered in the selected qualitative literature, the theoretical and ontological underpinnings that have informed sustainability research and the qualitative methodologies used in that literature.
Design/methodology/approach
This study uses a systematic review to examine prior empirical studies in sustainability reporting between 2000 and 2021.
Findings
This review contributes to sustainability research by identifying unexplored and underexplored areas for future studies, such as Indigenous people’s rights, employee health and safety practice, product responsibility, gender and leadership diversity. Institutional and stakeholder theories are widely used in the selected literature, whereas moral legitimacy remains underexplored. The authors suggest that ethnographic and historical research will increase the richness of academic research findings on sustainability reporting.
Research limitations/implications
This review is limited to qualitative studies only because its richness allows researchers to apply various methodological and theoretical approaches to understand engagement in sustainability reporting practice.
Originality/value
This review follows a novel approach of bringing the selected studies’ scopes, theories and methodologies together. This approach permits researchers to formulate a research question coherently using a logical framework for a research problem.
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