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Open Access
Article
Publication date: 20 September 2024

Khalid Rasheed Al-Adeem

In countries where disclosing and reporting matters on sustainability are optional, what are the drivers promoting voluntarily disclosing information related to social…

Abstract

Purpose

In countries where disclosing and reporting matters on sustainability are optional, what are the drivers promoting voluntarily disclosing information related to social responsibility and environmental sustainability corporate environmental and social responsibility? Exploring drivers promoting the demand for voluntarily disclosing information related to social responsibility and environmental sustainability in Saudi Arabia, where regulatory and professional bodies have not mandated information on corporate environmental and social responsibility, motivates this study.

Design/methodology/approach

A total of 48 individuals voluntarily participated in the survey.

Findings

Findings reveal that creating a better social, ethical and mental image, building a public relations image for the company, improving stakeholder trust in the company, signaling to investors the company’s care for the earth to meet the ethical motivation of stakeholders, enhancing corporate social responsibility awareness and exhibiting surpasses the mere generation of profits, all derive such disclosure. Such disclosure also signifies the firm’s value as well as improves the overall firm’s economic performance.

Practical implications

Regulatory and professional bodies must issue and adopt reporting models for entities, principally private companies, whether publicly traded or not, of the content. Their reports should aim to inform users and stakeholders about fulfilling the social and environmental responsibilities of entities toward society and its members.

Social implications

Out of the drivers for the demand, perceptions of elders toward meeting ethical motivation of senior management significantly differ from that of younger.

Originality/value

Few studies have been attempted on drivers of the demand for reporting environmental sustainability and social responsibility in an environment where such reporting is not mandated. This study offers insight from Saudi Arabian corporate reports.

Details

Journal of Ethics in Entrepreneurship and Technology, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2633-7436

Keywords

Open Access
Article
Publication date: 25 June 2024

Lana Sabelfeld, John Dumay and Barbara Czarniawska

This study explores the integration of corporate reporting by Mitsubishi, a large Japanese company, using a culturally sensitive narrative that combines and reconciles Japanese…

Abstract

Purpose

This study explores the integration of corporate reporting by Mitsubishi, a large Japanese company, using a culturally sensitive narrative that combines and reconciles Japanese and Western corporate values in one story.

Design/methodology/approach

We use an analytical framework drawing on insights borrowed from narratology and the notion of wrapping – the traditional art of packaging as communication.

Findings

We find that Mitsubishi is a survivor company that uses different corporate reporting frameworks during its reporting journey to construct a bespoke narrative of its value creation and cultural values. It emplots narratives to convey a story presenting the impression that Mitsubishi is a Japanese corporation but is compatible with Western neo-liberal ideology, making bad news palatable to its stakeholders and instilling confidence in the future.

Research limitations/implications

Wrapping is a culturally sensitive form of impression management used in the integration of corporate reporting. Therefore, rather than assuming that companies blatantly manipulate their image in corporate reports, we suggest that future research should focus on how narratives are constructed and made sense of, situating them in the context of local culture and traditions.

Practical implications

The findings should interest scholars, report preparers, policymakers, and the IFRS, considering the recent release of the IFRS Sustainability Disclosure Standards designed to reduce the so-called alphabet soup of corporate reporting. By following Mitsubishi’s journey, we learn how and why the notion of integrated reporting was adopted and integrated with other reporting frameworks to create narratives that together convey a story of a global corporation compliant with Western neoliberal ideology. It highlights how Mitsubishi used integrated reporting to tell its story rather than as a rigid reporting framework, and the same fate may apply to the new IFRS Sustainability Reporting Standards that now include integrated reporting.

Originality/value

The study offers a new perspective on corporate reporting, showing how the local societal discourses of cultural heritage and modernity can shape the journey of the integration of corporate reporting over time.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 14 May 2020

Paula Bitrián, Isabel Buil and Sara Catalán

Gamification is a tool with great potential to motivate individuals to increase their physical activity. That is why sport apps for mobile devices, such as Nike+ or Strava, have…

13504

Abstract

Purpose

Gamification is a tool with great potential to motivate individuals to increase their physical activity. That is why sport apps for mobile devices, such as Nike+ or Strava, have integrated game elements. There is, however, little evidence of gamification's effectiveness in this field. Therefore, the aim of the present study is to analyze the impact of game elements included in gamified sports' apps on the satisfaction of basic psychological needs (i.e. competence, autonomy and relatedness). Similarly, the research analyzes the impact of these needs on autonomous motivation.

Design/methodology/approach

To achieve these goals, data were collected from users of gamified sport apps, using an online questionnaire. The data were analyzed using partial least squares structural equation modeling.

Findings

The results showed that interaction in the app with achievement-related game elements satisfied the needs for competence, autonomy and relatedness; social-related elements satisfied the need for relatedness; and immersion-related elements satisfied the needs for competence and autonomy. Similarly, satisfaction of the needs for autonomy and relatedness while using the app is crucial to experience autonomous motivation.

Practical implications

The findings of this study provide guidelines for practitioners and app developers.

Originality/value

Based on self-determination theory, the paper provides new insights into the relationship between game elements included in sport apps and individuals' basic psychological needs and motivation.

目的

遊戲化在推動人們增加其體力活動方面是有極大潛能的。因此,設於流動通訊設施的運動應用程式如耐克(Nike)及Strava等都結合了遊戲的元素。唯遊戲化在這領域的功效方面的證明並不多。因此,本研究的目的,在於分析遊戲化運動應用程式內的遊戲元素,對滿足基本心理需要的影響 (即是說,能力水平、自主及關聯性)。同樣地,本研究分析這些需要對自主積極性的影響。

研究設計/方法/理念

要達到這些目標,數據以一項網上問卷調查方法取自遊戲化運動應用程式的使用者。數據並以偏最小二乘結構方程模型進行分析。

研究結果

研究結果顯示、在帶有成就相關的遊戲元素的應用程式內的互動滿足了能力水平、自主和關聯性的需要; 與社交有關的元素滿足了關聯性的需要,而與沉浸相關的元素則滿足了能力水平和自主的需要。同樣地,使用應用程式時,要能體驗自主動機、關鍵在於自主及相關性的需要得到滿足。

實務方面的含意

本研究結果為執業者及應用程式開發商提供了指引。

研究的原創性/價值

以自決理論為基礎,本研究為運動應用程式包含的遊戲元素與個人的基本心理需要和動機之間的關係提供新的見解。

Details

European Journal of Management and Business Economics, vol. 29 no. 3
Type: Research Article
ISSN: 2444-8451

Keywords

Open Access
Article
Publication date: 12 April 2018

Hooria Jazaieri

The purpose of this paper is to make the case for bringing compassion to students in educational settings, preschool through graduate school (PK-20).

14082

Abstract

Purpose

The purpose of this paper is to make the case for bringing compassion to students in educational settings, preschool through graduate school (PK-20).

Design/methodology/approach

First, the author defines what is meant by “compassion” and differentiates it from the related constructs. Next, the author discusses the importance of bringing compassion into education, thinking specifically about preschool, K-12 (elementary and middle school/junior high/high school), college students, and graduate students (e.g. law, medical, nurses, counselors and therapists-in-training). The author then reviews the scant empirical literature on compassion in education and makes recommendations for future research. In the final section, the author makes specific and practical recommendations for the classroom (e.g. how to teach and evaluate compassion in PK-20).

Findings

While there is a fair amount of research on compassion with college students, and specifically regarding compassion for oneself, as the author reviews in this paper, the field is wide open in terms of empirical research with other students and examining other forms of compassion.

Research limitations/implications

This is not a formal review or meta-analysis.

Practical implications

This paper will be a useful resource for teachers and those interested in PK-20 education.

Social implications

This paper highlights the problems and opportunities for bringing compassion into education settings.

Originality/value

To date, no review of compassion in PK-20 exists.

Details

Journal of Research in Innovative Teaching & Learning, vol. 11 no. 1
Type: Research Article
ISSN: 2397-7604

Keywords

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