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1 – 10 of 18Established in 1906, the Melbourne Symphony Orchestra (MSO) is a cornerstone of Victoria, Australia. Through the shared language of music, it creates meaningful experiences for…
Abstract
Established in 1906, the Melbourne Symphony Orchestra (MSO) is a cornerstone of Victoria, Australia. Through the shared language of music, it creates meaningful experiences for its audiences, delivered to the highest possible standard. Considered one of Australia's preeminent cultural ambassadors, the MSO performs in Australia and internationally while attracting guest artists from around the world. Annually the MSO engages with more than 5 million people through live concerts, TV, radio and online broadcasts, international and regional tours, recordings, and education programs. In 2021, the MSO launched its digital platform MSO.LIVE engaging with an audience in 58 countries. The pandemic brought many challenges to the Orchestra but also some extraordinary opportunities. Pre-pandemic the MSO board, management, staff, and musicians worked to transform the Orchestra. The many lockdowns created the perfect occasion to redefine the vision. It became an opportunity to transform. Equity and diversity, in a world of classic music where traditionally white men dominate, were identified as the way forward. MSO aspires to lead the way for equality across its Board, staff, and musicians, and throughout its artistic programming. The MSO was the first professional Australian orchestra to join the Keychange movement in early 2020. The MSO is committed to promoting a culture that celebrates and supports the diversity of its people and community. Diversity in its people, its music, and its audience is a specific goal and a plan has been developed to achieve by 2024.
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Leanne J. Morrison, Trevor Wilmshurst and Peter Hay
Environmental philosophies have guided cultures throughout history and continue to do so. This paper uses a framework of environmental philosophies drawn from history and the…
Abstract
Purpose
Environmental philosophies have guided cultures throughout history and continue to do so. This paper uses a framework of environmental philosophies drawn from history and the present, to analyse contemporary corporate environmental reporting. The purpose of this paper is to interrogate the philosophical underpinnings of corporate reporting allows for a nuanced understanding of the relationship between corporate activities and nature, and in so doing demonstrates the moral practices of accounting for nature.
Design/methodology/approach
Three themes are extracted from a historical review of western environmental philosophy: dualism, transcendence and interconnectivity. These themes are applied to a sample of corporate environmental reports through discourse analysis, enabling the illustration of otherwise obscured moral characteristics of the corporate relationship with the natural environment.
Findings
This paper uses environmental philosophies to better understand some of the implicit messaging of corporate environmental reporting. Evidence of each of the three themes is found in a sample of environmental reports, predominantly dualism and interconnectivity.
Research limitations/implications
Understanding that accounting is not just a technical, but also a social and moral practice expands the way the authors can interpret the outcomes of accounting. By presenting an exemplar of how accounting practice such as the corporate sustainability report can be analysed through a moral lens, this paper offers new insights intentioned to inform a more meaningful approach to environmental reporting.
Originality/value
A novel framework to explore the corporate sector’s relationship with the natural environment is presented. In light of current and predicted environmental changes, much of which has been attributed to the impact of corporate activities, the importance of a detailed explication of this relationship – such as the one proposed here – becomes imperative.
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Faisal Hameed, Trevor Wilmshurst and Claire Horner
Studies in corporate social responsibility (CSR) disclosure were initially focused more on disclosure “Quantity” than “Quality” and while they have started to explore “Disclosure…
Abstract
Purpose
Studies in corporate social responsibility (CSR) disclosure were initially focused more on disclosure “Quantity” than “Quality” and while they have started to explore “Disclosure Quality”, their assessment mechanisms are found to be immature. Thus, while a number of papers have sought to assess the quality of CSR disclosure, this paper aims to suggest an approach tied closely to both expectations in assessing “quality” derived from the Conceptual Framework for Financial Reporting (revised 2018) and the global reporting initiative. The outcome is to offer a best practice approach to assessing CSR disclosure quality.
Design/methodology/approach
In this paper, prior literature is reviewed, qualitative characteristics from the Conceptual Framework for Financial Reporting (revised 2018) and globally recognised guidelines such as the GRI are reviewed. The framework for a “CSR disclosure quality index” as an assessment tool to assess CSR disclosure quality is developed from qualitative characteristics and criteria identified.
Findings
The proposed CSR disclosure quality index is developed in stages from the qualitative characteristics identified in the Conceptual Framework for Financial Reporting (revised 2018) and criteria identified from the guidelines discussed. A table was then developed linking the qualitative characteristics to criteria providing a Likert scale approach to assessing the disclosures made by companies to make an assessment of the quality of the companies’ reports. It is argued this provides a robust assessment, being a direct and comprehensive measure of disclosure quality.
Research limitations/implications
As with most qualitative work, there are alternative approaches to establishing an index, but the authors believe this is an approach offering links (and, therefore, credibility) to globally recognised guidelines in the assessment of CSR disclosure quality. Future work could enhance the alignment of this index with the sustainable development goals (SDGs), building on the preliminary connections established in this study.
Practical implications
At a practical level this index offers an approach to reviewing the quality of CSR disclosures which could prove useful to policymakers and in the future development and expansion of this framework offering greater objectivity to assessments and justification for proposed improvement in reporting practice. Also, this index serves as a benchmarking tool for companies to meet the disclosure expectations of stakeholders.
Social implications
This approach has the potential to substantially fulfil stakeholder expectations by addressing the growing demand for transparency in this area, while avoiding practices that could be perceived as superficial or misleading (greenwashing). Focusing on social issues enables stronger connections between companies and their stakeholders. Furthermore, the index helps companies link their CSR efforts with SDGs and show their commitment to long-term social value building in discussion of governance factors to show accountability expectations are being met.
Originality/value
This paper contributes to CSR disclosure quality literature and provides a reliable method of assessing the quality of CSR disclosures. Opportunities for further and broader developments can be envisaged while offering a credible and reliable approach.
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Angus W.H. Yip, William Y.P. Yu and Queenelle W.T. Ip
It is a challenge for Small-Cap companies, i.e., Small and Medium-sized listed companies in Hong Kong (“SMEs”) in Environmental, Social and Governance (ESG) reporting as they may…
Abstract
Purpose
It is a challenge for Small-Cap companies, i.e., Small and Medium-sized listed companies in Hong Kong (“SMEs”) in Environmental, Social and Governance (ESG) reporting as they may lack knowledge, skills and motivation. This paper investigates a spectrum of the drivers and barriers that these SMEs faced for better ESG reporting.
Design/methodology/approach
In this study, 22 persons responsible for ESG reporting in their SMEs were interviewed. The results were analysed by using grounded theory with the assistance of concept mapping.
Findings
Regulations and management support are the first two critical drivers, whereas lack of management support and lack of expertise are the first two significant barriers. To overcome the obstacles, various stakeholders including regulators, bankers, investors, customers, competitors, NGOs and employees have their roles to play. Stakeholder theory is most relevant in explaining the results as stakeholders can exert effective pulling forces by creating tangible benefits for SMEs, resulting in more substantial management support.
Originality/value
This is amongst the first comprehensive investigation on the motivational factors in SMEs’ ESG reporting. Policy makers should not only focus on the effort to upgrade the reporting standards but also contemplate more effective ways to balance the short-term and the long-term benefits of ESG reporting by mobilising various stakeholders to exert more influences.
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Warren Stanley Patrick, Munish Thakur and Jatinder Kumar Jha
This paper aims to understand whether the relationship between psychological empowerment, psychological well-being and higher person–job fit based on the self-determination theory…
Abstract
Purpose
This paper aims to understand whether the relationship between psychological empowerment, psychological well-being and higher person–job fit based on the self-determination theory could have mitigated the Great Resignation crisis.
Design/methodology/approach
A cross-sectional study was conducted by collecting data from 351 respondents working in Indian organizations (Nifty, 2020) using a standardized questionnaire by using the multifaceted psychological construct within the work context.
Findings
This study highlights that a moderated mediation relationship between psychological empowerment (specifically “impact” or “choice”) and psychological well-being (specifically “environmental mastery”) is impacted by the person–job “demand-abilities” fit and enhances the intention to stay in the current “great resignation” context.
Practical implications
The authors map the theoretical and empirical research of the “intention to stay” by developing the “demand-abilities” fit, which leads to higher levels of psychological empowerment and psychological well-being to build adaptability through effective learning practices.
Originality/value
The authors establish the underlying linkages and future research agenda to strengthen the “intention to stay” during the extraordinarily stressful context of the covid-19 pandemic.
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Samantha A. Conroy and John W. Morton
Organizational scholars studying compensation often place an emphasis on certain employee groups (e.g., executives). Missing from this discussion is research on the compensation…
Abstract
Organizational scholars studying compensation often place an emphasis on certain employee groups (e.g., executives). Missing from this discussion is research on the compensation systems for low-wage jobs. In this review, the authors argue that workers in low-wage jobs represent a unique employment group in their understanding of rent allocation in organizations. The authors address the design of compensation strategies in organizations that lead to different outcomes for workers in low-wage jobs versus other workers. Drawing on and integrating human resource management (HRM), inequality, and worker literatures with compensation literature, the authors describe and explain compensation systems for low-wage work. The authors start by examining workers in low-wage work to identify aspects of these workers’ jobs and lives that can influence their health, performance, and other organizationally relevant outcomes. Next, the authors explore the compensation systems common for this type of work, building on the compensation literature, by identifying the low-wage work compensation designs, proposing the likely explanations for why organizations craft these designs, and describing the worker and organizational outcomes of these designs. The authors conclude with suggestions for future research in this growing field and explore how organizations may benefit by rethinking their approach to compensation for low-wage work. In sum, the authors hope that this review will be a foundational work for those interested in investigating organizational compensation issues at the intersection of inequality and worker and organizational outcomes.
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Warren Stanley Patrick, Munish Thakur and Jatinder Kumar Jha
The motivation for this study is to understand the stressful situations leading to great resignation and evaluate the cognitions of psychological attachment (PA) and…
Abstract
Purpose
The motivation for this study is to understand the stressful situations leading to great resignation and evaluate the cognitions of psychological attachment (PA) and organizational attractiveness (OA) to mitigate this crisis, using the attachment theory as the theoretical basis.
Design/methodology/approach
A cross-sectional study was conducted on individuals employed in Indian organizations (Nifty 50) to identify the most impactful cognitions underlying the dynamics between person–job fit (P-J fit) and the intention to stay (ITS).
Findings
This study highlighted that a serial mediation relationship between PA (specifically “internalization”) and OA is influenced by the P-J “needs–supplies” fit, particularly during extraordinarily stressful times. Managers must re-emphasize PA and OA as core organizational resources that must be prioritized, maintained and refined to reinforce employees' intent to stay in their organizations.
Originality/value
No research has studied P-J fit, PA, OA, underpinned by the attachment theory to reinforce the ITS given the context of the great resignation triggered by the pandemic's extraordinarily stressful situation.
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Ngoc S. Duong, Trevor N. Fry, Alexander M. DeChurch, Lisa A. Steelman and Jessica L. Wildman
The current study heeds prior calls to test the hypothesis that perceptions of inclusion mediate the relationship between inclusive practices and employee outcomes.
Abstract
Purpose
The current study heeds prior calls to test the hypothesis that perceptions of inclusion mediate the relationship between inclusive practices and employee outcomes.
Design/methodology/approach
Using responses from 3,367 employees drawn from three time-separated surveys administered between 2020 and 2022 within a large retail fashion chain, structural equation modeling (SEM) was conducted to examine the mediating role of perceptions of inclusion connecting inclusion’s antecedents and outcomes. Exploratory multigroup SEM and relative weights analysis was conducted to examine the relative contribution of each antecedent of perceptions of inclusion across racial/ethnic groups.
Findings
We identified manager support, career support, organizational support, transparency, and employee recognition as antecedents of perceptions of inclusion, as well as work engagement, organizational commitment, and intent to stay as outcomes of perceptions of inclusion. Recognition indirectly relates to employee outcomes via perceptions of inclusion, but we did not find evidence of mediation for the other antecedents. Exploratory analyses suggest that career support and employee recognition are the most predictive antecedents of perceptions of inclusion overall. However, there are racial/ethnic group differences regarding which inclusive practices most contribute to perceptions of inclusion.
Originality/value
Results uncover several directions for future research and suggest that to truly make employees feel both included and unique at work, organizations should focus on supporting employees' career development goals and recognizing their valuable contributions.
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