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Article
Publication date: 26 February 2021

Mehdi Vaseyee Charmahali, Hasan Valiyan and Mohammadreza Abdoli

During the current century, environmental sustainability and waste reduction processes have always been subject to scrutiny in developed societies. Developed communities…

Abstract

Purpose

During the current century, environmental sustainability and waste reduction processes have always been subject to scrutiny in developed societies. Developed communities have gained considerable momentum by investing in environmental infrastructure and integrating corporate performance disclosure and less developed communities are involved with it. Carbon disclosure is one of the aspects of green accounting in “corporate strategies,” especially those operating across the capital market. Adherence to the disclosure of facts can facilitate sustainable development in societies. This study aims to present strategic reference points matrix-based model to develop a framework for carbon disclosure strategies through institutional and stakeholder pressures throughout the capital market.

Design/methodology/approach

As a case study, by reviewing similar research on carbon disclosure, this study seeks to illustrate various carbon disclosure aspects and strategies in a matrix based on institutional (vertical axis) and stakeholder (horizontal axis) pressures

Findings

The study attempts to states that carbon disclosure is affected solely by the company because of the presence of agency gaps between external stakeholders and corporate executives.

Originality/value

However, the firm’s decision to adopt a carbon disclosure strategy depends on the performance of stakeholder pressure (stakeholder salience level) and managers’ perceptions of institutional pressure (institutional pressure centrality level).

Details

International Journal of Ethics and Systems, vol. 37 no. 2
Type: Research Article
ISSN: 2514-9369

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Article
Publication date: 10 June 2020

Noorlailie Soewarno and Bambang Tjahjadi

This study aims to explore the mediating role of strategy. First, we examine whether strategy mediates the relationship between competitive pressure and SPM. Second, we…

Abstract

Purpose

This study aims to explore the mediating role of strategy. First, we examine whether strategy mediates the relationship between competitive pressure and SPM. Second, we examine whether the strategy mediates the relationship between stakeholder pressure and SPM.

Design/methodology/approach

This study is designed as a quantitative study by utilizing partial least squares structural equation modeling (PLS-SEM) in order to test the hypotheses. A mediation model for the research framework was developed to investigate the mediating role of strategy.

Findings

Using a sample of 546 managers from higher education institutions (HEIs) in Indonesia, the results show that both competitive pressure and stakeholder pressure have a positive direct effect on SPM. Strategy fully mediates the relationship between competitive pressure and SPM and strategy also partially mediates the relationship between stakeholder pressure and SPM. The findings suggest that the management of the HEIs in Indonesia needs to accommodate the dynamic trends in the competitive environment and the stakeholder’s interests when they develop the strategy used. They need to build a reliable SPM to effectively execute the strategy.

Research limitations/implications

This study has the following limitations: (1) the use of PLS-SEM may raise the issue of causality; (2) this study focuses only on the antecedents of the SPM, and therefore future studies should investigate the consequences of the SPM on other variables; (3) this study is context-specific for Indonesia and caution should be used when generalizing it to other countries; (5) this study employs the primary data that may raise the issue of perception bias, and therefore future studies should try to develop proxies of variables using secondary data.

Practical implications

This research provides a comprehensive understanding of the management of HEIs who wants to enhance their SPM. This suggests that management needs to verify the role of strategy. In the era of global competition in higher education, management needs to start from the dynamics of competitive intensity and stakeholder interest. Competition and cooperation need to be considered in their strategies if they want to survive in the higher education industry. Finally, management must be aware that they are now assessed using quantitative indicators, standardized processes, and algorithms, and therefore they need to have a more reliable SPM.

Social implications

As the global competition increases in higher education, this research provides a model on how to improve the good university governance involving the strategy and the SPM. Higher education plays an extremely important role in society. This study provides a model that can be used by society to have better control of the HEIs by demanding improved good governance. This research provides empirical evidence of the importance of the strategy and the SPM. The society will get more benefits in terms of improved transparency, accountability, fairness, and responsibility of the HEIs.

Originality/value

This is the first study that explores the links between competitive pressure, stakeholder pressure, strategy and SPM in Indonesian HEIs. It provides empirical evidence in the HEIs research setting for the industry/organization (I/O) theory of competitive advantage which focuses on the external factors. It also supports the resource-based view (RBV) model of competitive advantage which focuses on internal factors.

Details

Benchmarking: An International Journal, vol. 27 no. 6
Type: Research Article
ISSN: 1463-5771

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Article
Publication date: 22 September 2020

Nilay Bıçakcıoğlu-Peynirci and Mustafa Tanyeri

Building upon insights from institutional theory and resource-based view (RBV), the aim of this study is to investigate the direct effects of stakeholder pressures on…

Abstract

Purpose

Building upon insights from institutional theory and resource-based view (RBV), the aim of this study is to investigate the direct effects of stakeholder pressures on organizational resources, organizational capabilities and green export business strategy and to explore the indirect impacts of organizational resources and capabilities on the link between stakeholder pressure and green business strategy from an emerging economy.

Design/methodology/approach

A quantitative study was conducted to test the conceptual model within this study. In total, 235 questionnaires were collected from Turkish exporting manufacturing companies and the data was analyzed through structural equation modeling.

Findings

The results of the study demonstrated that stakeholder pressures have strong and positive effects on organizational resources and organizational capabilities for firms from emerging markets. Also, organizational resources, capabilities and stakeholder pressures have significant impacts on green export business strategy, which in turn, influences positively export market and financial performance.

Practical implications

Several implications were presented in this study via examining the forces affecting companies' environmental strategies and how implementing these strategies result in favorable gains in their international operations for emerging country exporters.

Originality/value

The contribution of this study lies in the under-researched context, in discussing the mutually and contradictory roles played by stakeholders and in examining determinants of the adoption of green strategies by emerging-market exporters. In this sense, stakeholders make the life of the company tougher at home by demanding a greener posture; on the other hand, by doing so, they prompt the company to be competitive when selling to developed markets.

Details

International Journal of Emerging Markets, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1746-8809

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Article
Publication date: 10 February 2020

Somaiya Yunus, Evangeline O. Elijido-Ten and Subhash Abhayawansa

This paper aims to examine whether the perceived pressures from stakeholders with high potential to cooperate and/or threaten the firm’s survival affect the decision to…

Abstract

Purpose

This paper aims to examine whether the perceived pressures from stakeholders with high potential to cooperate and/or threaten the firm’s survival affect the decision to adopt carbon management strategies (CMSs).

Design/methodology/approach

A logistic panel regression model is estimated using longitudinal data from Australia’s Top-200 listed firms over seven years from 2009 to 2015. The authors test the firm’s propensity to adopt CMSs conditioned on the influence of four groups of stakeholders: the regulators, institutional investors, media and creditors. Data on CMSs adopted by firms are sourced from Thomson Reuters ASSET4 database, the Carbon Disclosure Project survey, annual reports, company websites and sustainability reports.

Findings

The authors show that stakeholder pressures are associated not only with the adoption or non-adoption of CMSs but also with the type of CMSs adopted. Three types of CMSs are identified, namely, compensation, reduction and innovation strategies. The findings reveal that CMS adoption and the firms’ propensity to adopt compensation and reduction strategies are significantly related to perceived pressures from the regulators, media and creditors. While pressure from the regulators is also associated with the firms’ propensity to adopt innovation strategies, a more advanced type of CMSs, the potential pressure from the media and creditors are not significantly related.

Practical implications

The findings imply that a firm’s adoption of CMSs is not merely about managing stakeholders in the regulatory sphere but also about taking into account the perceived pressures from non-regulatory stakeholders and the context-dependent nature of their influences. The authors show that by influencing the voluntary disclosure of carbon emissions, the government continues to be effective in encouraging firms to take action on climate change despite the abolition of the carbon tax in Australia.

Social implications

This study highlights that, apart from a heavy-handed approach, regulators can adopt softer forms of regulation such as the National Greenhouse and Energy Reporting (NGER) Act and a less invasive, stakeholder-driven approach to encourage firms to adopt CMSs and thereby work towards climate change mitigation.

Originality/value

This study extends the literature by showing that perceived pressure from some stakeholders found to be influential in relation to some corporate decisions (such as environmental strategy adoption and climate-change-related disclosure) may not necessarily be influential in relation to CMS adoption.

Details

Sustainability Accounting, Management and Policy Journal, vol. 11 no. 7
Type: Research Article
ISSN: 2040-8021

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Article
Publication date: 14 September 2018

Michael Odei Erdiaw-Kwasie

The purpose of this paper is to show whether pressure-induced partnerships do impact the link between stakeholder pressure and firms’ CSR attitude. The veracity that…

Abstract

Purpose

The purpose of this paper is to show whether pressure-induced partnerships do impact the link between stakeholder pressure and firms’ CSR attitude. The veracity that stakeholder pressure and firms social attitude issues have been extensively covered in three interrelated literature, namely, corporate social responsibility (CSR), partnership and stakeholder management, is widely recognised. However, to date, efforts to investigate conditions under which partnerships initiated through stakeholder pressures help to impact firms’ CSR attitudes either as per their request or in a more balanced way, have rarely been explored.

Design/methodology/approach

Empirically, this paper adopts quantitative research approach (hierarchical multiple regression) to build a case that pressure-induced partnership is one such key driver that shapes firms’ CSR attitude.

Findings

Study results show that firms’ CSR attitude can only add value if these activities and firm reputation are aligned with meaningful pressure-induced partnerships.

Originality/value

The study’s methodological approach (hierarchical multiple regression) stands tall in studies that explore drivers that shape firms’ CSR attitude. The paper concludes with theoretical and managerial implications for future studies.

Details

Social Responsibility Journal, vol. 14 no. 3
Type: Research Article
ISSN: 1747-1117

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Article
Publication date: 2 March 2012

Concepción Garcés‐Ayerbe, Pilar Rivera‐Torres and Josefina L. Murillo‐Luna

This study aims to learn more about the relationship between managers' perception of stakeholder pressure related to environmental matters and the degree of proactivity of…

Abstract

Purpose

This study aims to learn more about the relationship between managers' perception of stakeholder pressure related to environmental matters and the degree of proactivity of firms' environmental strategies. It seeks to analyse the moderating effect that managers' perception of environmental issues as competitive advantage opportunities can have on this relationship.

Design/methodology/approach

Structural equation modeling (SEM) is applied to verify the research framework.

Findings

The results indicate that, only in the least polluting firms, managers' competitive advantage expectations derived from environmental management moderate the relationship between the degree of environmental proactivity and stakeholder pressure. However, it is not effective in high polluting firms, perhaps as a consequence of the high degree of stakeholders' environmental pressure perceived by managers.

Practical implications

The results highlight the relevance of managers' subjective perceptions of the potential of environmental protection measures to generate competitive advantages. They suggest that the consideration of this variable is fundamental in order to better understand the degree of proactivity of firms' environmental strategies, as well as the influence of stakeholder pressure on environmental proactivity. The main limitation is the low response rate of the survey.

Originality/value

This is an original contribution because, although there are studies analysing how stakeholder pressure and managers' perceptions and values affect choice of environmental strategy, none of them analyse the combined impact of both issues.

Details

Management Decision, vol. 50 no. 2
Type: Research Article
ISSN: 0025-1747

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Article
Publication date: 3 August 2015

Yousif Abdelbagi Abdalla and Siti-Nabiha A.K

– The purpose of this paper is to investigate the pressures to adhere to sustainability practices in an oil company in Sudan and its response to these pressures.

Abstract

Purpose

The purpose of this paper is to investigate the pressures to adhere to sustainability practices in an oil company in Sudan and its response to these pressures.

Design/methodology/approach

A qualitative case study research was conducted through interviews with the case company’s managers and various external stakeholders. The interviews were complemented by several informal conversations, observations and documentary materials.

Findings

There were external and internal pressures exerted on the company to adopt sustainability practices. However, the coercive pressures did not necessarily bring about a real change in the organisation. The forces of change were mainly the foreign partner’s audit pressure and the non-governmental organisation (NGO) allegations, which were given serious attention, due to the importance of reputation as an asset to the company.

Practical implications

Clear regulatory frameworks, more direct engagement with NGOs and meeting the expectations of the local communities were considered as crucial factors to ensure there is a pathway for sustainability in the oil and gas industry of developing countries.

Originality/value

Most previous studies on the motivation for corporate sustainability practices focussed on external pressures. This study examined the specific types of stakeholders’ group, among the internal and external stakeholders, that has most influence on the organisation’s sustainability practices, in the context of a developing country with weak regulatory governance.

Details

Qualitative Research in Accounting & Management, vol. 12 no. 3
Type: Research Article
ISSN: 1176-6093

Keywords

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Article
Publication date: 13 September 2021

Fabienne-Sophie Schäfer, Bernhard Hirsch and Christian Nitzl

Drawing upon new institutional theory and blame avoidance theory, this paper aims to examine how stakeholder pressure has an impact on the implementation and use of risk…

Abstract

Purpose

Drawing upon new institutional theory and blame avoidance theory, this paper aims to examine how stakeholder pressure has an impact on the implementation and use of risk management practices in public administrations. Furthermore, this paper investigates whether top management support mediates this proposed relationship.

Design/methodology/approach

This paper is based on a survey among public financial managers of German municipalities and federal agencies. Data from 136 questionnaires were used to evaluate the model.

Findings

The results indicate that top management support fully mediates the relationship between stakeholder pressure and risk management practices. This finding suggests that top management support is crucial for the successful implementation of accounting techniques, such as risk management, in public administrations.

Research limitations/implications

This study is based on subjective answers by public financial managers. Moreover, this study is based solely on German data. Hence, future research could use a mixed-method approach and data from other countries.

Originality/value

This paper examines whether stakeholder pressure exerts an impact on the sophistication of public risk management practices.

Details

Journal of Accounting & Organizational Change, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1832-5912

Keywords

Content available
Article
Publication date: 21 December 2020

Joanna Krasodomska and Ewelina Zarzycka

The paper aims to explore the effect of stakeholder pressure on the disclosure of key performance indicators (KPIs) and the patterns of this disclosure in large public…

Abstract

Purpose

The paper aims to explore the effect of stakeholder pressure on the disclosure of key performance indicators (KPIs) and the patterns of this disclosure in large public interest entities (PIEs).

Design/methodology/approach

The study is based on the content analysis of the disclosures provided by 169 large (PIEs) operating in Poland in 2019. The data was hand-collected from the companies’ non-financial statements. The research hypotheses were empirically tested with the use of linear regression.

Findings

The explanation for the disclosure of KPIs can be found in stakeholder theory, operationalized by stakeholder pressure linked to industry. In line with the expectations, business-related KPIs are disclosed by companies operating in industries with high pressure from investors, environment-related KPIs are presented by companies operating in environmentally sensitive industries and companies operating in industries with high pressure from employees disclose society-related KPIs. According to the results of the study, reporting on employee-related KPIs is accompanied by environmental and social KPI disclosures.

Originality/value

The study contributes to the literature on corporate non-financial disclosures as it provides new insights into non-financial KPI disclosures in a new and relatively unexplored institutional setting established by the Directive 2014/95/EU. While researchers recognize the stakeholders’ environmental and social concerns, there is nevertheless a lack of understanding of their implications for KPIs in measuring social practice. The research fills that gap by addressing the specific impact of different stakeholder groups on the disclosure of KPIs.

Details

Meditari Accountancy Research, vol. 29 no. 7
Type: Research Article
ISSN: 2049-372X

Keywords

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Article
Publication date: 26 August 2020

Matthias Damert, Lisa Koep, Edeltraud Guenther and Jonathan Morris

The purpose of this study is to examine how the pressures from stakeholders located in company's country of origin and level of internationalization of the company…

Abstract

Purpose

The purpose of this study is to examine how the pressures from stakeholders located in company's country of origin and level of internationalization of the company influence the implementation of socially responsible supply chain management (SR-SCM) practices.

Design/methodology/approach

To assess this level of influence, an SR-SCM performance index is developed by building on existing theoretical frameworks and using secondary data from ThomsonReuters’ WorldScope and ASSET4 databases to capture responsible supply chain actions categorized in communication, compliance and supplier development strategies. The analysis is based on 1,252 international companies from diverse countries and sectors between 2007 and 2016.

Findings

The effectiveness of stakeholder pressures in facilitating the adoption of socially responsible practices varies greatly with regard to the strategic element of SR-SCM and the type stakeholders considered. Companies that are more internationalized tend to adopt a greater number of SR-SCM practices, whereas home country stakeholders are of diminishing relevance with the increasing internationalization of a company.

Practical implications

Governments in companies’ countries of origin should ensure that social issues in supply chains are adequately covered by regulations. Ideally, laws should not only cover firms’ domestic operations but also their global activities.

Social implications

Citizens should be given the opportunities to raise their voice and publicly express their disagreement with business misconduct and non-compliance. Apart from that, the role of workers’ associations and investors in the social sustainability debate should be strengthened.

Originality/value

This study contributes to SR-SCM theory development by operationalizing existing conceptual frameworks, showing how domestic stakeholders shape SR-SCM performance and analyzing whether the influence of certain stakeholder groups diminishes or increases when a company is more globally-oriented in its operations.

Details

Sustainability Accounting, Management and Policy Journal, vol. 12 no. 4
Type: Research Article
ISSN: 2040-8021

Keywords

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