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Open Access
Article
Publication date: 19 February 2024

Halina Waniak-Michalak and Jan Michalak

The study aims to determine whether a relationship exists between the potential significance of corporate controversies for stakeholders and how organisations respond to them in…

Abstract

Purpose

The study aims to determine whether a relationship exists between the potential significance of corporate controversies for stakeholders and how organisations respond to them in their annual and sustainability reports.

Design/methodology/approach

This paper employs content analysis on annual and sustainability reports of 48 listed companies from the Refinitiv database. The logit regression was used to estimate the model.

Findings

The study revealed that the main factors increasing the probability of a controversial issue being addressed in a corporate report are the controversy’s potential significance, companies’ financial performance and lawsuits.

Research limitations/implications

Our study has three major limitations. These are a relatively small sample of companies and reports, focusing on disclosures made in corporate reports and omitting other channels of communication, for example, social media, and a certain amount of subjectivity in the process of coding information.

Social implications

Former studies show that corporations face a serious risk of their hypocritical strategies becoming too evident for stakeholder groups. Our findings suggest that the risk is already materialising and may undermine the idea of CSR and sustainability reporting.

Originality/value

Our research focuses on high-profile adverse incidents widely reported in the media, the omission of which from corporate reports seems to constitute a particular case of organised hypocrite. It also demonstrates that companies use an impression management strategy to defuse adverse publicity and that major controversies cause minor ones to be omitted from their reports.

Details

Central European Management Journal, vol. 32 no. 3
Type: Research Article
ISSN: 2658-0845

Keywords

Abstract

Details

Hegemonic Masculinity, Caste, and the Body
Type: Book
ISBN: 978-1-80117-362-9

Open Access
Article
Publication date: 16 September 2024

Wei Xiong, Tingting Liu, Xu Zhao and Zihan Xiao

This paper explores the association between directors’ and officers’ liability insurance (D&O insurance) and management tone manipulation.

Abstract

Purpose

This paper explores the association between directors’ and officers’ liability insurance (D&O insurance) and management tone manipulation.

Design/methodology/approach

This study uses data from A-share listed non-financial companies from 2009 to 2021 as its sample for empirical tests. In addition, the study relies on text analysis and the construction of models to investigate the relationship between D&O insurance and management tone manipulation.

Findings

The authors find that the purchase of D&O insurance will lead to management tone manipulation in the “management discussion and analysis” part of companies’ annual reports, and operating risk and agent cost are the two paths for the effect. Further analysis shows that having a male CEO and employing high-quality auditors can weaken the positive impact of D&O insurance on tone manipulation.

Originality/value

This paper provides a new approach for studying the literature related to D&O insurance and management behavior, and the findings enrich our understanding of the influencing factors and the mechanism of management tone manipulation, thus revealing policy implications for further standardization of the terms and system of D&O insurance in China.

Details

China Accounting and Finance Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1029-807X

Keywords

Article
Publication date: 16 July 2024

Romuald Grouille, Clément Desgourdes and Daniel Leroy

This study aims to explore the relationships between recognition, inclusion, and well-being at work. Inclusion involves integrating individuals within a group while recognizing…

Abstract

Purpose

This study aims to explore the relationships between recognition, inclusion, and well-being at work. Inclusion involves integrating individuals within a group while recognizing their unique skills and need for belonging. Recognition and inclusion are sources of well-being at work.

Design/methodology/approach

We used a qualitative methodology based on a structural approach to investigate the social representations of 1,611 employees of a public organization located in the Centre-Val de Loire region of France.

Findings

Our results suggest that recognition is a central mechanism of inclusion, primarily manifested through satisfaction of the individual’s need to belong. We conclude with a proposed heuristic schema of the connections between the constructs studied.

Research limitations/implications

This paper proposes a new perspective to the work of Shore et al. (2018) by addressing the knowledge gap in the literature concerning the role of recognition in determining an inclusive climate and optimizing well-being at work. This is done using qualitative methodology, drawing on the Dazibao framework of data collection.

Originality/value

Bringing a new perspective to the work of Shore et al. (2018) by helping to fill the knowledge gap relating to the place of recognition in determining an inclusive climate and well-being at work. It does so through a qualitative methodology based on the Dazibao framework of data collection.

Details

Journal of Management Development, vol. 43 no. 5
Type: Research Article
ISSN: 0262-1711

Keywords

Article
Publication date: 15 August 2023

Evelyne Vanpoucke and Robert D. Klassen

Forced labour is one of the most exploitative practices in supply chains, generating serious human right abuses. The authors seek to understand how relationships for reducing…

Abstract

Purpose

Forced labour is one of the most exploitative practices in supply chains, generating serious human right abuses. The authors seek to understand how relationships for reducing forced labour are influenced by institutional logics. The emerging supply chain efforts of social enterprises offer particularly intriguing approaches, as their social mission can spur creative new approaches and reshape widely adopted management practices.

Design/methodology/approach

The authors study supplier relationships in the smartphone industry and compare the evolving practices of two cases: the first, a growing novel social enterprise; and the second, a high-profile commercial firm that has adopted a progressive role in combating forced labour.

Findings

The underlying institutional logic influenced each firm's willingness to act beyond its direct suppliers and to collaborate in flexible ways that create systematic change. Moreover, while both focal firms had clear, well-documented procedures related to forced labour, the integration, rather than decoupling, of forced labour and general supply chain policies provided a more effective way to reduce the risks of forced labour in social enterprises.

Research limitations/implications

As authors’ comparative case study approach may lack generalizability, future research is needed to broadly test their propositions.

Practical implications

The paper identifies preconditions in terms of institutional logics to successfully reduce the risk of forced labour in supply chains.

Originality/value

This paper discusses how social enterprises can provide a learning laboratory that enables commercial firms to identify options for supplier relationship improvement.

Details

International Journal of Operations & Production Management, vol. 44 no. 10
Type: Research Article
ISSN: 0144-3577

Keywords

Open Access
Article
Publication date: 30 June 2023

Carmel Bond, Gemma Stacey, Greta Westwood and Louisa Long

The purpose of this paper is to evaluate the impact of leadership development programmes, underpinned by Transformational Learning Theory (TLT).

2350

Abstract

Purpose

The purpose of this paper is to evaluate the impact of leadership development programmes, underpinned by Transformational Learning Theory (TLT).

Design/methodology/approach

A corpus-informed analysis was conducted using survey data from 690 participants. Data were collected from participants’ responses to the question “please tell us about the impact of your overall experience”, which culminated in a combined corpus of 75,053 words.

Findings

Findings identified patterns of language clustered around the following frequently used word types, namely, confidence; influence; self-awareness; insight; and impact.

Research limitations/implications

This in-depth qualitative evaluation of participants’ feedback has provided insight into how TLT can be applied to develop future health-care leaders. The extent to which learning has had a transformational impact at the individual level, in relation to their perceived ability to influence, holds promise for the wider impact of this group in relation to policy, practice and the promotion of clinical excellence in the future. However, the latter can only be ascertained by undertaking further realist evaluation and longitudinal study to understand the mechanisms by which transformational learning occurs and is successfully translated to influence in practice.

Originality/value

Previous research has expounded traditional leadership theories to guide the practice of health-care leadership development. The paper goes some way to demonstrate the impact of using the principles of TLT within health-care leadership development programmes. The approach taken by The Florence Nightingale Foundation has the potential to generate confident leaders who may be instrumental in creating positive changes across various clinical environments.

Details

Leadership in Health Services, vol. 37 no. 5
Type: Research Article
ISSN: 1751-1879

Keywords

Article
Publication date: 17 September 2024

Marziyeh Vakili, Reza Salehzadeh and Hassan Esmailian

Because brand addiction is one of the most intense forms of consumer–brand relationships, this type of behavior has recently attracted the attention of researchers in the field of…

Abstract

Purpose

Because brand addiction is one of the most intense forms of consumer–brand relationships, this type of behavior has recently attracted the attention of researchers in the field of consumer behavior management. The purpose of this paper is to investigate the antecedents and consequences of brand addiction among Iranian consumers.

Design/methodology/approach

This research used a cross-sectional study based on a questionnaire to collect data from a sample of 401 people in Iran. Structural equation modeling was used to test the hypotheses.

Findings

This study found that brand love and brand involvement significantly influence brand addiction. Brand addiction was also positively associated with contingent self-esteem (CSE), compulsive shopping and resilience to negative information. Additionally, the results revealed a positive and significant effect of brand involvement on brand love and a similar positive and significant effect of CSE on compulsive shopping.

Originality/value

By examining the antecedents and consequences of brand addiction in an Islamic country, this research offers valuable insights that can enrich the literature on brand addiction in consumer behavior and brand management.

Details

Journal of Islamic Accounting and Business Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1759-0817

Keywords

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