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Article
Publication date: 6 December 2023

Sri Yogi Kottala and Atul Kumar Sahu

Ergonomics usually reciprocate the study about people fitness toward working environment. In addition, financial distress refers a condition of organizations incompetency in…

Abstract

Purpose

Ergonomics usually reciprocate the study about people fitness toward working environment. In addition, financial distress refers a condition of organizations incompetency in generating sufficient revenues or incomes, which thereby refrain them to pay their financial obligations. This study aims to evaluate two independent organizational fields named as ergonomics in first phase and financial distress in manufacturing organization behavior in the second phase. The study presented a resiliency framework for operations and strategic management in the third phase based on various facts received from the distress organizations.

Design/methodology/approach

A questionnaire survey based on plant-visit is presented. The study embedded two segments to explicate its novelty. In the first segment, the plant-visit case study is presented and in the second segment, an exploratory data related to financial distress is presented. The study tried to communicate observations related to multiple decision-making fields in single umbrella, where multiple concepts like ergonomics and financial distress of organizations as well as employees are presented. DEMATEL-ANP integrated approach is used to represent the critical financial distress dimensions of employees and their ranking.

Findings

The study provided insights toward connecting two independent fields named as ergonomics and financial distress in single umbrella. The study can benefit practitioners in designing policies and procedures in their planning model to effectively achieve organizational goals. The study presented 14 financial distress drivers of employees and advocated the aggregation of ergonomics and financial distress toward developing a holistic framework for attaining organization goals for sustainability.

Originality/value

The study presented a comprehensive understanding about multiple organization decision-making fields toward developing a holistic approach from different aspects for attaining organizational sustainability. The study can be fruitful in stimulating cross-pollination of ideas between researchers and provides a good understandability of ergonomics and financial distress in single roof.

Details

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

Keywords

Article
Publication date: 27 April 2023

Lun Li, Jiguo Qi and Jizhen Li

Little attention has been given to the effects of returnee entrepreneurs on external and internal corporate social responsibility (CSR). This study aims to investigate whether…

Abstract

Purpose

Little attention has been given to the effects of returnee entrepreneurs on external and internal corporate social responsibility (CSR). This study aims to investigate whether returnee entrepreneurs engage in more external or internal CSR and to further explore the contingency effects of foreign market embeddedness and local government endorsement.

Design/methodology/approach

This study uses 11,967 startups in China to examine the relationship between returnee entrepreneurs and external and internal CSR. The authors use an ordinary least square regression and propensity scoring matching approach to analyze the data.

Findings

The empirical results show that returnee entrepreneurs are more likely to undertake external CSR but less likely to undertake internal CSR. Foreign market embeddedness and local government endorsement have opposite moderating effects on these relationships.

Practical implications

This study has important implications for returnee entrepreneurs’ strategic choice between external and internal CSR and also provides theoretical support for policymakers to make effective and enforceable CSR policies.

Originality/value

This study discusses how returnee entrepreneurs implement external or internal CSR in China, answering the call to distinguish between external and internal CSR. Drawing on a legitimacy perspective, the authors find interesting and seemingly counterintuitive effects of returnees on external and internal CSR, which also necessitates distinguishing between these two types of CSR. In addition, the authors find different moderating roles of foreign market embeddedness and local government endorsement.

Details

Chinese Management Studies, vol. 18 no. 2
Type: Research Article
ISSN: 1750-614X

Keywords

Article
Publication date: 22 November 2023

Monica Singhania and Gurmani Chadha

As of 2022, the scope of the engagement and interest of debt capital providers in ESG reporting is mainly untapped. However, a vast amount of literature has produced conflicting…

Abstract

Purpose

As of 2022, the scope of the engagement and interest of debt capital providers in ESG reporting is mainly untapped. However, a vast amount of literature has produced conflicting findings about the importance of debt capital (leverage) as a factor in sustainability reporting (SR). This is the first meta-analysis reconciling the mixed results of 85 single country studies containing 131 effect sizes across 24,482 firms conducted over past three decades (1999–2022) investigating the influence of leverage on SR. The study emphasizes the significance of contextualizing research by identifying the macro-environmental elements modifying debt's impact on SR, through the use of the institutional theory. Eleven country variables were tested on the collected dataset, spread across 36 countries.

Design/methodology/approach

Meta-analysis technique for aggregation of existing extant empirical work. Continuous and categorical variable-based moderator analysis to demystify the influence of country characteristics affecting the leverage–SR relationship.

Findings

Results show positive significant impact of debt capital providers on SR. Country's level of development, GDP, extent of capital constraints in a country, financial sector development within a nation, country governance factors and corruption levels, country's culture, number of sustainability reporting instruments operational in a country and geographical location proved to be significant moderators.

Research limitations/implications

The study details relevant meaningful research gaps, worthy of uptake by researchers to produce targeted research.

Practical implications

Governments must increasingly go beyond their mandated disclosure role and acknowledge the important institutional factors that have contributed to the expansion of ESG reporting through the creation of nation-specific tools, incentive structures and disclosure-encouraging regulations. To secure a steady flow of funding and prevent negative effects on company value and cost of capital in the midst of prolonged global economic upheaval, businesses must address the information requirements of lenders. The limited total effect size emphasizes the necessity for debt providers to step up their ESG activism and exercise their maximum power and potential in stimulating extensive SR firm-level practices.

Originality/value

The present study is the first meta-analysis reconciling the mixed results of 85 single-country studies containing 131 effect sizes across 24,482 firms conducted over the past three decades (1999–2022) investigating the influence of leverage on SR and demystifying the macro-environmental factors affecting the leverage–SR association.

Details

Journal of Accounting Literature, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-4607

Keywords

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