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Article
Publication date: 11 March 2024

Anup Kumar Saha and Imran Khan

This study aims to examine the impact of board characteristics on climate change disclosures (CCDs) in the context of an emerging economy, with a unique focus on regulatory…

Abstract

Purpose

This study aims to examine the impact of board characteristics on climate change disclosures (CCDs) in the context of an emerging economy, with a unique focus on regulatory influences.

Design/methodology/approach

This study analyzes longitudinal data (2014–2021) from environmentally sensitive firms listed on the Dhaka Stock Exchange, using a disclosure index developed within the Global Reporting Initiative framework. The authors use a neo-institutional theoretical lens to explore regulatory influences on CCD through board characteristics. This study uses hand-collected data from annual reports owing to the absence of an established database.

Findings

The results indicate that a larger board size, the presence of foreign directors and the existence of an audit committee correlate with higher levels of CCD disclosure. Conversely, a higher frequency of board meetings is associated with lower CCD disclosure levels. This study also observed an increase in CCD following the implementation of corporate governance guidelines by the Bangladesh Securities and Exchange Commission, albeit with a relatively low number of firms making these disclosures.

Research limitations/implications

This study contributes to the climate change reporting literature by providing empirical evidence of regulatory influences on CCD through board characteristics in an emerging economy. However, the findings may not be universally applicable, considering the study’s focus on Bangladeshi listed firms.

Practical implications

This study suggests growing pressures for diverse stakeholders, including researchers and regulatory bodies, to integrate climate change disclosure into routine activities. This study offers a valuable framework and insights for various stakeholders.

Social implications

By emphasizing the influence of good governance and sustainability practices, this study contributes to stakeholders’ understanding, aiming to contribute to a better world.

Originality/value

This study stands out by uniquely positioning itself in the climate change reporting literature, shedding light on regulatory influences on CCD through board characteristics in the context of an emerging economy.

Details

Corporate Governance: The International Journal of Business in Society, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1472-0701

Keywords

Article
Publication date: 19 February 2024

Yixin Liang, Xuejie Ren and Lindu Zhao

The study aims to address a critical gap in existing healthcare payment schemes and care service pricing by recognizing the influential role of patients' decisions on…

Abstract

Purpose

The study aims to address a critical gap in existing healthcare payment schemes and care service pricing by recognizing the influential role of patients' decisions on self-management efforts. These decisions not only impact health outcomes but also shape the demand for care, subsequently influencing care costs. Despite the significance of this interplay, current payment schemes often overlook these dynamics. The research focuses on investigating the implications of a novel behavior-based payment scheme, designed to align incentives and establish a direct connection between patients' decisions and care costs. The primary objective is to comprehensively understand whether and how this innovative payment scheme structure influences key stakeholders, including patients, care providers, insurers and overall social welfare.

Design/methodology/approach

In this paper, we propose a game-theoretical model to incorporate the performance of self-management with the demand for healthcare service, compare the patient's effort decision for self-management and provider's price decision for healthcare service under a behavior-based scheme with that under two implemented widely payment schemes, that is, co-payment scheme and co-insurance scheme.

Findings

Our findings confirm that the behavior-based scheme incentives patient self-management more than current schemes while reducing their possibility of seeking healthcare service, which indirectly induces the provider to lower the price of the service. The stakeholders' utility under various payment schemes is sensitive to the cost of treatment and the perceived health utility of patients. Especially, patient health awareness is not always benefited provider profit, as it motivates patient self-management while diminishing the demand for care.

Originality/value

We provide a novel framework for characterizing behavior-based payment schemes. Our results confirm the need for modification of the current payment scheme to incentivize patient self-management.

Details

Kybernetes, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0368-492X

Keywords

Article
Publication date: 26 September 2023

Kamal Hossain, Mohammad Nurul Alam, Mohd Rizal Muwazir, Ali Alsiehemy and Noor Azlinna Azizan

The aim of this study is to examine the effects of innovativeness (INN), proactiveness, (PRC) and risk-taking (RIT) on the export performance of apparel small and medium-sized…

Abstract

Purpose

The aim of this study is to examine the effects of innovativeness (INN), proactiveness, (PRC) and risk-taking (RIT) on the export performance of apparel small and medium-sized enterprises (SMEs) and the role of differentiation and low-cost leadership (LCL) strategies as mediating effects between entrepreneurial orientation (EO) dimensions and the performance of exporting firms. INN, RIT and PRC are considered EO dimensions.

Design/methodology/approach

A cross-sectional survey was carried out by providing a questionnaire to the owners, directors and senior managers of the apparel SMEs – the primary data of 550 treated by structural equation modeling (SEM) technique for final data analysis.

Findings

The study has revealed the positive dimensional effect of EO on export performance. For the mediation effects of differentiation and LCL, differentiation strategy (DS) positively mediates between INN, PRC and export performance. However, no mediation has been found between RIT and export performance. On the other hand, LCL has found positive effects between INN, RIT and export performance. However, the mediation effect was absent between PRC and export performance.

Research limitations/implications

Limitations/implications- This study has been conducted on only Muslim owners, senior export managers and directors of apparel SMEs in Bangladesh. It has examined the two main competitive strategies as a mediator between EO dimensions and export performance. The findings of this study are based on one country data analysis.

Practical implications

EO, differentiation and low-cost leadership (LCL) strategy are resources and capabilities of an organization to create a competitive advantage to enhance performance. The factors of this research are helpful for SME practitioners.

Originality/value

The direct and indirect effects (differentiation and LCL strategy) of EO dimensions on export performance in an emerging country, i.e. the South-Asia region, is a pioneer study. Therefore, current research has theoretical and managerial implications for the international business and strategic management literature.

Details

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

Keywords

Article
Publication date: 26 March 2024

Panpan Zhang

This study aims to synthesize existing findings in the gig worker training literature and identify the training rationales adopted by these studies, using a synthesized framework…

Abstract

Purpose

This study aims to synthesize existing findings in the gig worker training literature and identify the training rationales adopted by these studies, using a synthesized framework of organizational training rationales. This study seeks to delineate the rationales behind gig worker training and highlight unaddressed training needs within digital platforms, ultimately proposing a research agenda for future studies in this area.

Design/methodology/approach

A systematic review methodology is adopted to synthesize and analyze empirical, peer-reviewed studies on gig worker training.

Findings

The systematic review reveals that competency and economic rationales are predominantly adopted in gig worker training studies, with the relationship rationale, common in traditional training, notably absent. This study also outlines seven future research directions to highlight identified challenges and unaddressed training needs.

Originality/value

To the best of the author’s knowledge, this study is the first work that systematically reviews existing findings on gig worker training.

Details

The Learning Organization, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0969-6474

Keywords

Article
Publication date: 9 June 2023

Anuradha Yadav, Rajesh Kumar Singh, Ruchi Mishra and Surajit Bag

With gaining popularity, online communities are increasing. It is leading to the data and information overflow. So, there are some challenges like cyber frauds, cyberbullying…

Abstract

Purpose

With gaining popularity, online communities are increasing. It is leading to the data and information overflow. So, there are some challenges like cyber frauds, cyberbullying, etc. while engaging with online communities. Not only this, anonymity of the participants, stress and racism are also big challenges in online communities' interaction. Online harassers' attack tactics have changed over time. In addition, there are challenges like quality of discussion, inequality in participation of the users, etc. may scale online communities towards incitement and activism. Therefore, this study will try to analyse these challenges for overall benefit of the society.

Design/methodology/approach

The underlying fuzzy set theory is employed to handle the fuzziness of users' perceptions since the attributes are expressed in linguistic preferences. Through exhaustive literature review, the authors have identified 15 challenges. These challenges are further categorised as cause and effect by using DEMATEL (Decision-Making Trial and Evaluation Laboratory) approach.

Findings

Lack of strategic planning and uninspired discussions between users has emerged as a major challenge in cause category. This study further demonstrates how individual challenge can be managed and developed to navigate the online communities to maintain a healthy environment in society.

Research limitations/implications

Results are based on limited dataset. Therefore, findings cannot be generalised for all online communities.

Originality/value

The research findings offer a suitable direction to policymakers to formulate and design policies, laws and regulations to increase user engagement in the online community. The study is beneficial to firms and researchers in understanding the factors influencing effective management of online communities.

Details

Benchmarking: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1463-5771

Keywords

Article
Publication date: 16 April 2024

Worachet Onngam and Peerayuth Charoensukmongkol

The purpose of this study was to analyze the effects of social media analytics on firm performance using a sample of small and medium enterprises (SMEs) in Thailand. This study…

Abstract

Purpose

The purpose of this study was to analyze the effects of social media analytics on firm performance using a sample of small and medium enterprises (SMEs) in Thailand. This study also investigated whether entrepreneurial orientation (EO) moderated the effects of social media analytics on firm performance.

Design/methodology/approach

This study used SMEs listed in the Department of Business Development of Thailand as the sampling frame. Probability sampling was used to draw the sample. A questionnaire survey was used to collect data from 334 firms. The data were analyzed using partial least squares structural equation modeling.

Findings

The results supported the positive association between social media analytics practices on firm performance. Moreover, this study found that EO moderated this association significantly. In particular, the positive association between social media analytics practices on firm performance was higher for firms that exhibit a high EO than those that exhibit a low EO. This result indicated that firms that implement social media analytics practices achieved higher performance when they exhibited a high EO.

Practical implications

Social media data analytics should be implemented to strengthen the technological competence of firms. Moreover, firms should integrate EO practices into their implementation of social media analytics to increase their ability to generate substantial improvements in their strategic implementation, thereby enabling them to gain sustainable competitiveness in their market.

Social implications

Because SMEs are the driving force for economic growth and development in Thailand, their ability to achieve higher performance when they effectively integrate EO practices into their implementation of social media data analytics could be beneficial for the sustainable development of Thailand, especially in the current data-driven era.

Originality/value

The result that EO moderates the effect in enhancing social media analytics practices’ influence on firm performance provides new knowledge that extends the boundary of research on this topic. The authors provided a theoretical explanation to clarify the way the implementation of social media analytics practices should be integrated with EO to increase the level of performance that firms achieve from such practices.

Details

Journal of Asia Business Studies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1558-7894

Keywords

Open Access
Article
Publication date: 17 April 2024

Terhi Nissinen, Katja Upadyaya, Kirsti Lonka, Hiroyuki Toyama and Katariina Salmela-Aro

The purpose of this study was to explore school principals’ job crafting profiles during the prolonged COVID-19 crisis in 2021, and investigate profile differences regarding…

Abstract

Purpose

The purpose of this study was to explore school principals’ job crafting profiles during the prolonged COVID-19 crisis in 2021, and investigate profile differences regarding principals’ own perceived servant leadership, stress and work meaningfulness.

Design/methodology/approach

Using latent profile analysis (LPA), two job crafting profiles were identified: (1) active crafters (55%) and (2) average crafters (45%). By auxiliary measurement-error-weighted-method (BCH), we examined whether and how job crafting profiles differed in terms of servant leadership, stress and work meaningfulness.

Findings

Active crafters reported higher than the overall mean level of approach-oriented job crafting (increasing job resources and demands), whereas average crafters reported an overall mean level of approach-oriented job crafting. Avoidance-oriented job crafting by decreasing hindering job demands did not differentiate the two profiles. Active crafters reported significantly higher servant leadership behavior, stress and work meaningfulness than average crafters.

Originality/value

Study findings provide new knowledge and reflect the implications that the unprecedented pandemic had for education. This study contributes to the existing literature within the scholarship of job crafting through empirical research during the prolonged COVID-19 pandemic. For practitioners, these study findings reflect contextual constraints, organizational processes and culture, and leadership in workplaces.

Details

International Journal of Organization Theory & Behavior, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1093-4537

Keywords

Article
Publication date: 24 July 2023

Fahimeh R. Chomachaei and Davood Golmohammadi

The authors investigate the impact of the stringency of environmental policy on the financial performance of European automobile manufacturers. This paper contributes to the…

Abstract

Purpose

The authors investigate the impact of the stringency of environmental policy on the financial performance of European automobile manufacturers. This paper contributes to the debate about the impact of environmental policy on a firm's competitive performance.

Design/methodology/approach

The authors use cross-country sector-level panel data for 71 firms from 18 European countries from 2010 to 2019. The authors apply a fixed-effect model and then, to address the endogeneity issues, the authors use the generalized method of moments (GMM) model. To further examine the validity of the results, the authors use a data-mining modeling approach as a robustness test.

Findings

By considering the dynamic impact of environmental policy and overcoming the endogeneity issues, the results show that the impact of the stringency of environmental policy on a firm's financial performance depends on the time horizon: the stringency of environmental policy has a short-term negative impact but a long-term positive impact on a firm's financial performance.

Research limitations/implications

The authors limited the study to the auto industry in Europe. In addition, future research could consider the impact of environmental policy on other financial performance indicators such as Return on Sales or Return on Equity. Also, it would be interesting to conduct a similar study in the United States or China using a firm-level data set to examine the robustness of the results.

Practical implications

Stringency of environmental policy improves a firm's financial performance in the long term. It is essential for firms and managers to consider the dynamic impacts of environmental policy on their financial performance and adopt a long-term perspective when evaluating the costs and benefits of complying with environmental regulations. The findings help management develop a long-term vision for investment and budget allocation. The results support management's view for strategic decision-making against the common budget argument and challenges for stockholders when it comes to adopting new technologies and planning long-term investment.

Social implications

It is crucial for firms to recognize the broader societal benefits that come with environmental policy. Firms must not only focus on their financial performance but also on their social responsibility to protect the environment and contribute to the greater good. Therefore, firms must take a long-term perspective and recognize the broader societal benefits of environmental policy in order to make informed decisions that support both their financial success and their social responsibility.

Originality/value

This paper contributes to the literature by helping to explain the inconsistent results of studies about the impact of environmental policy on a firm's competitiveness. Using a firm's financial performance as one of the main metrics for competitiveness, this study takes into account both endogeneity and contemporaneity in evaluating the impact of the stringency of environmental policy on a firm's financial performance.

Details

The International Journal of Logistics Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0957-4093

Keywords

Article
Publication date: 6 April 2023

Sabri Burak Arzova and Bertac Sakir Sahin

The present study investigates the impact of financial soundness variables on bank performance in emerging countries.

Abstract

Purpose

The present study investigates the impact of financial soundness variables on bank performance in emerging countries.

Design/methodology/approach

This study uses macro-level panel data from 17 countries from 2011 to 2020. The analysis adopts six models. While four models include bank profitability, the dependent variable of the other models is Bank Z Scores. Regulatory Capital to Risk-Weighted Assets, Liquid Assets to Total Assets, Non-Performing Loans to Total Gross Loans and Non-Interest Expenses to Gross Income are proxies of financial soundness variables.

Findings

The authors estimate fixed and random effects models with the Arellano, Froot and Rogers methods. Empirical results show that Non-Performing Loans to Total Gross Loans harm ROA and ROE. Regulatory Capital to Risk-Weighted Assets negatively affects ROE. Non-Interest Expenses to Gross Income on Bank Z Scores have a significant and negative effect. Moreover, Inflation, Foreign Direct Investment and GDP are macroeconomic variables that increase bank profitability.

Originality/value

This study contributes to the literature in different aspects. The first is the model of the study. The authors contribute to the literature regarding the variables used to measure financial soundness. Secondly, emerging countries are samples in the study. A significant part of the studies on financial soundness has focused on developed countries. Finally, the authors analyze the macro-level data. Bank soundness studies mainly investigate country-level variables. Macro-level analysis may provide an advantage in combating global financial crises.

Details

Kybernetes, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0368-492X

Keywords

Article
Publication date: 5 September 2022

Sophia Labadi

The World Heritage Convention has reached a milestone, and this year, in 2022, it is celebrating its 50th anniversary. The aim of this article is to review whether and how the…

Abstract

Purpose

The World Heritage Convention has reached a milestone, and this year, in 2022, it is celebrating its 50th anniversary. The aim of this article is to review whether and how the goals of the strategic action plan (SAP) for the Implementation of the World Heritage Convention (2012–2022) have been reached.

Design/methodology/approach

This article starts by considering the outcomes for three of the SAP goals, dealing with protection and management; the credibility of the World Heritage List and sustainable development, using additional information from the final implementation report of the SAP (UNESCO, 2021a), which provides key performance indicators and the implementation status for each goal and associated outcomes. This article then compares and contrasts available data, trends and examples to provide more in-depth analyses of the implementation of the three goals. Data have been gathered from my own research and from the work of other academics and practitioners.

Findings

The article finds several key positive changes, including the recent revisions of the Operational Guidelines to include provisions from the 2015 UNESCO Policy on World Heritage and Sustainable Development. However, a number of concerning or worsening trends relating to the protection and management of the World Heritage List, its increasing lack of credibility and sustainable development make it difficult to conclude that the implementation of the goals has been positive. The article concludes with suggestions for addressing these issues.

Originality/value

This paper fills a gap, as not much has yet been published on the state of implementation of the Convention at 50 years old.

Details

Journal of Cultural Heritage Management and Sustainable Development, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2044-1266

Keywords

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