Search results

1 – 10 of over 7000
Open Access
Article
Publication date: 15 March 2024

Andrew Ebekozien, Clinton Aigbavboa, Zinhle Mohlasedi, Opeoluwa Akinradewo and Emmanuel Bamfo-Agyei

Studies showed that stakeholders want the construction sector’s organisations to be more accountable and transparent regarding social and environmental issues through corporate…

Abstract

Purpose

Studies showed that stakeholders want the construction sector’s organisations to be more accountable and transparent regarding social and environmental issues through corporate social responsibility (CSR). There is a paucity of literature regarding CSR implementation in the construction sector, especially in developing countries like South Africa. Hence, the study evaluated CSR’s merits and hindrances and suggested solutions to enhance its implementation in the South African construction sector of Mpumalanga Province.

Design/methodology/approach

The researchers employed a questionnaire survey method to collect data from 68 useable respondents in the South African construction sector of Mpumalanga Province. The main section of the questionnaire was divided into three parts, each addressing an objective mean item score ranking technique.

Findings

Findings show management lacks willingness, absence of recognition for implementing CSR at tender adjudication, professionals regard CSR as a “soft issue,” inadequate ability to carry out CSR initiatives and lax CSR knowledge emerged as the key issues hindering construction stakeholders, especially construction companies, from participating in CSR in South Africa. The research suggests initiatives to enhance CSR in the construction industry.

Originality/value

The study shows that the findings can be used to improve the implementation of CSR engagement and possibly enhance a policy to stimulate friendly CSR in the South African construction sector.

Details

Property Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0263-7472

Keywords

Open Access
Article
Publication date: 29 June 2023

Astrid Rudyanto, Julisar Julisar and Debora Debora

This research aims to examine the association between political connection and tax aggressiveness during the COVID-19 pandemic and the role of business ethics in the association…

1607

Abstract

Purpose

This research aims to examine the association between political connection and tax aggressiveness during the COVID-19 pandemic and the role of business ethics in the association between political connection and tax aggressiveness.

Design/methodology/approach

This study employs a multiple regression method for 147 manufacturing firms listed on the Indonesia Stock Exchange during the pandemic era.

Findings

Political connection has no association with tax aggressiveness. However, political connection has a negative (positive) association with tax aggressiveness in more (less) ethical firms. The results are robust after controlling for year-fixed effects, endogeneity issues and other tax aggressiveness measurements.

Originality/value

Political connection is often cited as the driver of unethical business, including tax aggressiveness. However, this paper claims and finds that political connection is a double-edged sword. Ethical firms use political connection to reduce their tax aggressiveness, and vice versa. Previous research has paid little attention to this topic. This paper also uses COVID-19 as a natural experiment to highlight the importance of corporate social responsibility activities as business ethics.

Details

Asian Journal of Accounting Research, vol. 8 no. 4
Type: Research Article
ISSN: 2459-9700

Keywords

Content available
Article
Publication date: 25 February 2014

Jo Crotty

1498

Abstract

Details

Social Responsibility Journal, vol. 10 no. 1
Type: Research Article
ISSN: 1747-1117

Open Access
Article
Publication date: 2 March 2023

Andrew Ebekozien, Clinton Ohis Aigbavboa, Mohamad Shaharudin Samsurijan, Radin Badarudin Radin Firdaus and Mohd Isa Rohayati

Public higher education institutions (HEIs) infrastructure funding is challenging in many developing countries. Encouraging private investment in HEIs infrastructure via a…

1542

Abstract

Purpose

Public higher education institutions (HEIs) infrastructure funding is challenging in many developing countries. Encouraging private investment in HEIs infrastructure via a developed expanded corporate social responsibility (ECSR) may improve physical facilities. ECSR is a form of infrastructure tax relief providing physical facilities for HEIs. Academic literature is scarce concerning how ECSR can improve Nigeria’s public HEIs infrastructure and achieve education infrastructure related to Sustainable Development Goal 4 (SDG 4). Therefore, this study aims to proffer measures to improve public HEIs infrastructure and achieve sustainable development connected to Goal 4 focussing on infrastructure via a developed framework.

Design/methodology/approach

This is an expansion of an ongoing study, and data were collated via virtual interviews across the six geo-political zones in Nigeria. The analysed data were presented in a thematic pattern.

Findings

A total of 18 measures (sub-variables) emerged and were re-grouped into six variables. This includes institutionalising ECSR, HEIs infrastructure via ECSR awareness, HEIs infrastructure incentives, national and state action plans on HEIs infrastructure, a legal framework for HEIs infrastructure and key stakeholders’ participation. Also, the study used the generated six main variables to develop the improved public HEIs infrastructure via ECSR in developing countries, using Nigeria as a case study. This can enhance achieving infrastructure associated with SDG 4 (quality education) and targets.

Originality/value

This study intends to develop the philosophy (ECSR) with an implementable framework to encourage the private sector further to expand their CSR in the infrastructure development to the educational sector, especially in developing countries higher institutions, using Nigeria as a case study.

Details

Journal of Facilities Management , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1472-5967

Keywords

Content available
Article
Publication date: 1 May 2006

Yvon Pesqueux

216

Abstract

Details

Society and Business Review, vol. 1 no. 2
Type: Research Article
ISSN: 1746-5680

Content available
Article
Publication date: 1 September 2006

Yvon Pesqueux

183

Abstract

Details

Society and Business Review, vol. 1 no. 3
Type: Research Article
ISSN: 1746-5680

Open Access
Article
Publication date: 18 April 2024

Mohamed Ismail Sabry

This paper investigates the effect of state-society relations on the industrially-related growth paths of developed countries.

Abstract

Purpose

This paper investigates the effect of state-society relations on the industrially-related growth paths of developed countries.

Design/methodology/approach

It introduces a novel theoretical framework, the state-business-labor relations (SBLR) framework, where four main actors are identified: the state, big businesspersons or tycoons, owners and managers of small and medium enterprises (SMEs) or Entrepreneurs and labor. Different SBLR categories or modes are introduced depending on levels of coordination and power relations between the studied actors. The paper then investigates how these SBLR modes, through adopting various policies targeting the industrial sector, lead to different growth paths. Rather than focusing only on economic growth, this research regards a growth path as a matrix of the performance in long-run growth and equality of distribution.

Findings

Using regression analysis and statistical data, the results suggest that the Co-Balanced mode, having higher levels of coordination and lower favoritism, leads to the best growth path among the four introduced modes, especially with its emphasis on high levels of venture capital availability and easiness of starting business. while the Lib-Capture mode, characterized by lower coordination and higher favoritism, seems to have the worst growth path and the best implemented policy for this mode is suggested to be high profit taxes that seem to counter the negative impact of the existing high levels of favoritism.

Research limitations/implications

Despite the important findings that this research has reached, this paper is mainly meant to open a further investigation into this topic and open this dimension that the research on VoC and political economy have under-researched. A deeper investigation of SBLR typologies that could only be possible by having richer datasets with more data on coordination for the whole world, rather than only the advanced economies, would further our understanding of the dynamics that shape the growth paths of different countries of the world.

Practical implications

To realize the best industrial growth path, fighting favoritism should be an important objective. The negative impact of favoritism on innovation could not be disregarded in the eve of the fourth industrial revolution, where innovation is increasingly pivotal to future industrial development. Actively engaging societal groups in the policymaking process is important in addressing their concerns and balancing them at the same time. This should lead to the double benefit of formulating better policies that should foster growth as well as provide better distribution of this growth. High levels of coordination should help in realizing this objective. Yet, this could only be possible if societal groups are free to associate and aggregate their power and when there are means of preventing one actor from gaining more favorite treatment and exclusive influence over policymakers. The presence of both powerful and broadly represented business associations and labor unions and the existence of a government interested in coordinating their efforts-rather than letting itself be controlled by one group at the expense of the others-should help in the realization of the best growth path. Thus, institutional reform that empowers societal groups and enables them to defend their interests as well as fights all forms of corruption should lead to the realization of a more prosperous and equitable industrial development, with the “re-industrialization” of the developed world being no exception. The technological and social challenges of intensive automation and digitalization accompanying the fourth industrial revolution make the envisaged institutional reform more urgent.

Originality/value

This paper is introducing a novel theoretical framework for studying the effect of state-society relations, particularly SBLR, on the industrial growth paths of developed countries. It integrates three important bodies of literature in order to build a more comprehensive understanding of the dynamics of state-society relations and their economic consequences. These are the Varieties of Capitalism (VoC), State-Business Relations (SBR) and Industrial Relations. The SBLR framework differentiates between tycoons and entrepreneurs, an important distinction that often goes unnoticed. Different SBLR categories or modes are introduced, depending on levels of coordination and power relations between the actors. It is proposed in this research that the effect on growth paths goes beyond the simple dichotomy between CMEs and LMEs usually present in the literature of VoC and that power relations provide an essential complementary dimension in explaining this causality.

Details

Fulbright Review of Economics and Policy, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2635-0173

Keywords

Content available
Book part
Publication date: 30 July 2018

Abstract

Details

Marketing Management in Turkey
Type: Book
ISBN: 978-1-78714-558-0

Content available
Book part
Publication date: 19 October 2017

Abstract

Details

Mastering Business for Strategic Communicators
Type: Book
ISBN: 978-1-78714-503-0

Open Access
Article
Publication date: 10 October 2022

Mohamed Ismail Sabry

This paper investigates the factors responsible for the emergence of different arrangements of state–society relations. Being concerned with the relations related to the…

1774

Abstract

Purpose

This paper investigates the factors responsible for the emergence of different arrangements of state–society relations. Being concerned with the relations related to the industrial sector, this study focuses more on state–business–labor relations (SBLRs), especially on power dynamics between the main actors in these relations, namely, the state, tycoons, entrepreneurs and labor.

Design/methodology/approach

Based on power dynamics, four SBLR modes are identified and differentiated according to state power vis-à-vis non-state actors and tycoon power vis-à-vis the other non-state actors. The balanced mode is characterized by balanced power relations among the four considered actors. In the capture mode, tycoons are more powerful than other actors, including the state, although other nonsocial actors have organizational rights. The crony mode has powerful state, subservient tycoons who enjoy high levels of favoritism and low organizational power for the other social actors. Finally, the state-dominance mode has powerful state, low levels of favoritism to tycoons and low organizational power for all social actors. The paper then explores the factors responsible for the emergence of each of these modes by investigating the factors’ effects on state power and favoritism to tycoons. The investigated factors include historical political–economic, geographical, legal and cultural factors. The hypothesized effects of these factors are then tested using a random-effects probit regression model, investigating how the different factors affect the probability of the existence of the studied SBLR modes.

Findings

The results support much of the hypothesized relations and place more emphasis on some of the investigated factors. Earlier development is clearly responsible for the emergence of either the balanced or the state-capture SBLR mode. Geographical conditions favorable for development, such as latitude and metal richness, also lead to the emergence of either mode. The communist heritage, and more accurately the post-communist economic and incomplete political liberalism of the transition stage, contributed to the emergence of the state-capture SBLR mode. The British legal system, with the power it provides to non-state actors through the independence of judges and other measures, contributes to the emergence of the balanced SBLR mode. Cultural factors are largely responsible for the emergence of the crony SBLR mode, especially hierarchical and collectivist cultures, as well as ethnic fractionalization. On the other hand, the culture of Confucians has the strongest influence on the emergence of state dominance, while other cultures play a marginal role in its rise, and ethnic fractionalization marginally defuses the ability of the state to dominate without resorting to favoritism. Finally, access to rich natural resources, by enriching the state independently from social actors’ financial resources (e.g. taxation), marginally increases the probability of the emergence of the state-dominance mode.

Research limitations/implications

There is room for path dependency to explain the emergence of different SBLR modes in many countries. Unfortunately, the introduced regression model and any quantitative empirical work would not be able to effectively investigate such a process. Instead, an approach depending on case studies and a deeper investigation of country-specific historical political development is needed to complement the research done here. Conducting such an additional quest would help in reaching a more comprehensive understanding of why different countries have different SBLR modes. This should ultimately help in answering an equally important question: How to reverse engineer the emergence of favorable SBLR modes?

Practical implications

Although this paper did not investigate the economic merits or mischiefs of each of the studied modes, it is plausible to think of the balanced SBLR as the best mode. This is supported not only by the fact that most of the countries of this mode are developed countries but also by the attractiveness of the power dynamics governing this mode—a more balanced power among different SBLR actors. While some factors are almost impossible to replicate, for example, geographical factors, reform could target the factors that could be changed or mitigated. This is true for legal reform, especially for fostering the independence of judges. Culture is often regarded as a sticky institution. However, this is not always true, even though the change happens in the long run. A sort of dynamism should always be considered when referring to culture through time and space. Institutional reform could be instrumental in the long run in this regard. Conducting such reform with the help of such “exogenous” institutions should always consider the match between these institutions and “endogenous” institutions, such as culture. That is to say, the connection between democratization, fostering accountability and curbing favoritism and cultural values leaning toward these principles should be firmly established. Finally, a point of optimism is that—based on the results of this paper—reaching a high state of development could increase the chances of realizing a more balanced SBLR mode in the long run.

Originality/value

This paper represents a novel contribution to a topic that has hardly been addressed in the literature. The methodology that is used identifies different state–society relation modes and focuses on power relations in SBLRs is another important contribution to the present literature in many fields, such as institutional economics, socioeconomics and political economy.

Details

Fulbright Review of Economics and Policy, vol. 2 no. 2
Type: Research Article
ISSN: 2635-0173

Keywords

1 – 10 of over 7000