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The purpose of this study is to investigate the value relevance of corporate social responsibility disclosures (CSRDs) in English language annual reports in Japanese…
The purpose of this study is to investigate the value relevance of corporate social responsibility disclosures (CSRDs) in English language annual reports in Japanese companies. Based on the stakeholder theory framework, the long-term effects of CSRD on financial and market performance are examined. There is relatively little research dealing with actual CSR reporting in Japanese companies.
Using modified versions of those given by Ohlson (1995) and Ruf et al. (2001), six dimensions of CSRD based on the Global Reporting Initiative (GRI) guidelines and three different measures of performance data are used to examine the relationship between CSRDs and performance in 101 dual-language-reporting Japanese firms.
The paper finds that the more a company discloses CSR on labour, human rights and product safety and health in the company’s annual report, the more it is rewarded with a higher level of financial and market performance.
To the best of the authors’ knowledge, this is the first paper to provide evidence of the incremental value of GRI-based CSRD to both financial and market performance in companies with dual-language reporting in Japan, a country with a high tendency to follow the Western practice of CSRD.
OUR readers will, we trust, appreciate our double souvenir number issued in connection with the Library Association Conference at Glasgow. Special features are the articles on the Mitchell Library, Glasgow, 1874–1924, by a member of the staff, Mr. J. Dunlop, and one on the Burns Country, by Mr. J. M. Leighton, of Greenock Public Library. We printed the provisional programme in our July issue and as we go to press have little to add to the particulars there given, except to compliment the Library Association and the Local Reception Committee on the excellent programme arranged for the occasion, from both the professional and social point of view.
The purpose of the study is to investigate differences between the perceptions of the Mayors and Chief Executive Officers (CEOs) of local government authorities (LGAs…
The purpose of the study is to investigate differences between the perceptions of the Mayors and Chief Executive Officers (CEOs) of local government authorities (LGAs) with regards to the attributes of power, legitimacy and urgency of different identified stakeholder groups regarding their claims and needs concerning infrastructure assets. Stakeholder groups are categorised into those at the public level and those at higher-tier government level.
A survey of 420 LGAs throughout Australia was undertaken using an instrument developed from the constructs in Mitchell et al.’s (1997) theory of stakeholder identification and salience.
The results first reveal that there are more similarities than differences between the perceptions of the Mayors and CEOs with regard to stakeholder attributes of different stakeholder groups. Second, both Mayors and CEOs view stakeholders in infrastructure decision-making as largely “expectant dependant”. However, there is evidence that some biased priority may be accorded to the “public stakeholder” category over “higher-tier government” category because the CEO’s perception of the power of “public” stakeholders, together with the Mayor’s managerial values, is significantly positively related to their perceptions of the salience of these “public” stakeholders, but not “higher-tier government” stakeholders. However the results of the analysis change in the combined sample of the Mayor and CEO, making both categories of stakeholders as “definitive” in infrastructure decision-making.
The results of this study are subject to the usual limitation of mail surveys, including biases that can arise in respondents’ rating based on their perceptions. The findings have implications for the process of infrastructure decision-making in local governments.
This paper contributes to the literature, providing evidence on how Mayors and CEOs of local governments prioritise the needs, interests and claims of different stakeholders with respect to infrastructure assets.
Studies of the social construction of markets have not determined which social environments, which we refer to as proximate social space, are most likely to trigger social…
Studies of the social construction of markets have not determined which social environments, which we refer to as proximate social space, are most likely to trigger social construction processes. We find that U.S. nonprofit fiscal sponsors respond to greater potential for category emergence when proximate social space is defined by geography but not by market segment. Further, in addition to responding to potential claimants based on geographic peers, organizations also respond to actual claimants based on peers in the market segment. The pattern suggests that geographic social proximity triggers initial label claiming, which in turn triggers responses from market segment peers.
Strategy research has long understood that reconfiguration of the scope of the activities a firm engages in over time is critical to its long-run success, while…
Strategy research has long understood that reconfiguration of the scope of the activities a firm engages in over time is critical to its long-run success, while under-emphasizing differences in redeployment strategy that underlie apparently similar scope and changes in scope. In this paper, we build on the idea that a firm’s number of activities (scope) and change in activities (turnover) arise from two fundamental rates of redeployment: the rate at which activities are added and the rate at which activities are subtracted. In net, the turnover rate reflects how actively a firm reconfigures its resource base by redeploying resources via addition and subtraction of activities. We develop a model that links addition and subtraction with the composition of a firm’s activities and then provide an empirical illustration using data from the U.S. Patents and Trademarks Office. As an example of one extension, the model can be generalized to incorporate elements of absorptive capacity. The analysis contributes to our understanding of how firms reconfigure their activities and provide managers with a clearer understanding of tools that guide redeployment of existing resources.
The most obvious symptom of the most obvious trend in the building of new libraries is the fact that, as yet, no spade has entered the ground of the site on Euston Road, London, upon which the new building for the British Library Reference Division has to be erected. Some twenty years of continued negotiation and discussion finally resulted in the choice of this site. The UK and much more of the world awaits with anticipation what could and should be the major building library of the twentieth century. The planning and design of a library building, however large or small, is, relatively speaking, a major operation, and deserves time, care and patience if the best results are to be produced.
This paper studies the role of personal selling and the salesforce as an information source and the impact potential information gaps in a downstream business chain can…
This paper studies the role of personal selling and the salesforce as an information source and the impact potential information gaps in a downstream business chain can have. It offers a conceptual model of information gaps in an on‐licence wine business channel and suggests areas necessitating further research.
This article outlines the work being taken forward by In Control, an independent social enterprise and charity, with a range of innovative PCTs and local authorities, to…
This article outlines the work being taken forward by In Control, an independent social enterprise and charity, with a range of innovative PCTs and local authorities, to explore how the concept of personalisation may be applied in health. The programme has been called Staying in Control, to reflect the need for joining together health and social care so that a person does not lose control when their health deteriorates and different funding streams and services come into play.
THE Glasgow meeting of the Library Association, which was the thirtieth of the annual series, may be described as the largest, best organised and most sociable ever held. To begin with, the weather, for Glasgow, was phenomenally good, and in consequence there was an absence of that climatological bad temper which frequently results from rain; and another good arrangement was the concentration of most of the members in a few hotels instead of being scattered all over the place. These circumstances all made for sociability, and greatly helped to make the local programme a complete success. The arrangements made by Mr. Barrett, his assistants and the Local Reception Committee were very complete, and the information‐desk part of the business side of the Conference may be described as perfect. On the professional side nothing of special importance was accomplished, and, as has already been remarked in these columns the programme of papers was poor, uninspiring and tame. The only paper which forsook the arid ruts of technology was Mr. Tedder's able and suggestive survey of the “Librarian and his relations with books,” which, however, was quite inadequately discussed, although it reached a higher level than any other contribution. The most successful papers were those of Messrs. Sindall and Davenport, both with lime‐light effects, and it may also be said, both given with remarkable ability. A first‐rate note was struck in the presidential address, which took a high line and was stimulating in quality, as well as being eminently practical in one or two respects. The plea for more effective limitation of the newspaper element in libraries was rather surprising, coming as it did so soon after the very different finding of the Cambridge meeting in 1905; and one wonders if the aspect of the Glasgow district reading‐rooms with their lavish provision of 668 newspapers had anything to do with this plea. It is, at any rate, a subject for reflection if it is really worth while equipping a library system with 668 newspapers, and only recognising monthly and quarterly periodical literature to the extent of 575. In Glasgow, as in many other places, Continental and American scientific, artistic and technological periodicals are very largely neglected in favour of all kinds of comparatively valueless broadsheets, which are filed at great cost and have only a very narrow local interest to recommend them. Mr. Carnegie's remarks on librarianship were very much to the point, and it is to be hoped he will yet see his way to make practical application of his own theories by endowing a central Library Institute for the systematic training of librarians and the control of bibliographical work in Britain. The laying of the memorial‐stone of the new Mitchell Library building was a most important event in the history of Glasgow, and in two or three years one may hope to see the valuable and varied stock now inadequately housed in Miller Street transferred to a splendid new home.