Search results

1 – 10 of 106
Article
Publication date: 12 December 2023

Ozlem Kutlu Furtuna and Hilal Sönmez

This paper aims to examine the effect of critical mass of women managers on corporate boards on the voluntary disclosure of climate change in a developing country in which the…

Abstract

Purpose

This paper aims to examine the effect of critical mass of women managers on corporate boards on the voluntary disclosure of climate change in a developing country in which the regulations on climate change disclosure is an area of growing research interest.

Design/methodology/approach

This study uses logistic panel regression models with a sample of 1,001 firm-years for companies in the Borsa Istanbul 100 Index that were asked to disclose voluntary climate change indicators over the seven-year period from 2014 to 2020 through the Carbon Disclosure Project.

Findings

This paper provides evidence from an emerging country that the critical mass of women on the board has no impact on voluntary climate change disclosure. In addition, the presence of independent managers on the board was found to have a significant impact on climate change disclosure. In addition, the results show that larger companies are more likely to report their climate change activities. Large companies are more visible due to their size, are perceived by stakeholders as more polluting and are, therefore, more likely to report on the environment.

Social implications

The results show that the critical mass of women on the board has no effect on voluntary disclosure of climate change. Empirical tests are still needed to strengthen the overall validity of the critical mass of at least three women on boards in Türkiye.

Originality/value

Despite many valuable insights provided by critical mass theory, very few studies directly address critical mass and voluntary disclosure of climate change. To the best of the authors’ knowledge, this study is the first empirical and comprehensive paper in the Turkish context evaluating critical masses and voluntary corporate climate change giving a comparison between firms listed on financial industry and nonfinancial industry.

Details

Social Responsibility Journal, vol. 20 no. 5
Type: Research Article
ISSN: 1747-1117

Keywords

Open Access
Article
Publication date: 7 May 2024

Huy Gip, Priyanko Guchait and Juan M. Madera

Although existing literature emphasizes the significance of diversity and inclusion in management roles for employees, there is a notable absence of a standardized scale to assess…

Abstract

Purpose

Although existing literature emphasizes the significance of diversity and inclusion in management roles for employees, there is a notable absence of a standardized scale to assess employees’ perceptions of an inclusive climate, particularly in relation to practices that encourage acceptance of demographically diverse leaders. This study aims to bridge this gap by developing the perceived inclusion climate for leader diversity (PICLD) scale.

Design/methodology/approach

The scale development process was carried out in five phases which included: qualitative component (interviews); test for face validity; check for content validity; construct and criterion-related validity; and nomological network testing.

Findings

Following the first three phases of scale development, 12 measurement items were produced. Phase four results indicate that PICLD is distinct from both the intercultural group climate scale and diversity-oriented leadership scale, in which all three scales were found to be positively correlated with job satisfaction. Phase five results show that PICLD positively correlates with organizational justice. Organizational justice also mediates the relationship between PICLD and three employee outcomes (performance, engagement and turnover intention).

Practical implications

Organizations are encouraged to be open to suggestions made by managers from historically marginalized groups that motivate diverse leaders to voice their concerns to foster inclusionary climate perceptions among employees. Welcoming diverse managerial perspectives can dismantle systemic barriers, enabling marginalized leaders to thrive while fostering employees’ perceptions of an inclusionary workplace.

Originality/value

This study introduces the PICLD Scale to enhance comprehension of how policies supporting leader demographic diversity impact employee perceptions of inclusive climate. This research also contributes to the advancement of social exchange theory and literature on organizational justice, performance and engagement.

Details

International Journal of Contemporary Hospitality Management, vol. 36 no. 13
Type: Research Article
ISSN: 0959-6119

Keywords

Article
Publication date: 11 April 2023

Monica Trezise and Michael J. Richardson

As Australians experience more fierce and frequent natural disasters, there are urgent calls for businesses to meaningfully respond to climate change. Australian financial and…

Abstract

Purpose

As Australians experience more fierce and frequent natural disasters, there are urgent calls for businesses to meaningfully respond to climate change. Australian financial and professional services employees occupy an ambiguous space as climate mitigation measures have different economic implications for their clients. The purpose of this paper is to investigate how Australian professionals experience climate change and respond to the issue within their workplace.

Design/methodology/approach

This mixed methods study applies a systems thinking framework to investigate: how do professionals’ experiences of the issue of climate change and the workplace influence their cognitions, emotions and behaviour? And in particular, what psychosocial antecedents precede voicing climate concern?

Findings

Firstly, a survey of professionals (N = 206) found social norms, perceived behavioural control and biospheric values, but not attitudes, significantly predicted prohibitive green voice. Middle managers were significantly likely to voice climate concern, whereas senior managers were significantly likely to express climate scepticism. Ten professionals were then interviewed to gain a contextualised understanding of these trends. Interpretive phenomenological analysis identified five interrelated themes: (1) active identity management, (2) understanding climate change is escalating, (3) workplace shapes climate change response, (4) frustration and alienation and (5) belief that corporations prioritise profit.

Originality/value

Findings are discussed in relation to how employees may both embody and adapt their organisations. These results have implications for understandings of workplace meaningfulness and organisational risk governance.

Details

International Journal of Ethics and Systems, vol. 40 no. 2
Type: Research Article
ISSN: 2514-9369

Keywords

Article
Publication date: 19 July 2023

Shy Lih Wong

This study aims to explore how females on committees (FOC) and committee ethnic diversity (CED) impact environmental, social and governance performance (ESGP).

Abstract

Purpose

This study aims to explore how females on committees (FOC) and committee ethnic diversity (CED) impact environmental, social and governance performance (ESGP).

Design/methodology/approach

This study examines 126 listed firms under the coverage of FTSE ESG Ratings in Bursa Malaysia between 2017 and 2019. This study applies partial least squares structural equation modeling (PLS-SEM) to examine the hypotheses. While the risk of common method variance is minimised using multiple data sources for the analysis, instrumental variable-free approach, i.e. Gaussian copula method which is implemented in SmartPLS 4.0 has been used to address the potential endogeneity of the model.

Findings

Empirical evidence demonstrates significant positive direct relationships between FOC and ESGP, as well as CED and ESGP. The argument of resource dependence theory and positive empirical results on the two direct relationships hold firm despite several committees being aggregated as one construct with the aim of providing different insights into the literature.

Practical implications

This study provides implications for firm leadership to consider reviewing the composition of committees by increasing female representation while striking a balance in the appointment of committee members of different ethnicities to enhance firm ESGP.

Originality/value

To the best of the author’s knowledge, this study adopts a holistic approach by capturing, for the first time, the female representation of audit, nomination, remuneration and risk management committees. These dimensions are further developed into a single quantifiable variable, presented as FOC. Similarly, the ethnic diversity of the respective committees is aggregated and developed into a single quantifiable construct: the CED. Unlike most existing studies that commonly use econometric software, the application of PLS-SEM in this study contributes to the limited body of corporate governance and ESG studies that use PLS-SEM.

Article
Publication date: 16 January 2024

Elisabeth R. Silver, Isabel Bilotta, Dillon Stewart, Jazmin Argueta-Rivera, Christiane Spitzmueller, Hayley Brown, Eden King and Mikki Hebl

The lack of progress toward equity in the U.S. is evident across many spheres of society, academia notwithstanding. Women academicians, in particular, face many barriers that…

Abstract

Purpose

The lack of progress toward equity in the U.S. is evident across many spheres of society, academia notwithstanding. Women academicians, in particular, face many barriers that prevent them from advancing–including a continued unsupportive climate, competing work and family demands, and interpersonal discrimination. This paper reflects on a collaborative research effort in the United States to enhance allyship for women in academia.

Design/methodology/approach

The authors partnered with a major university to hold ally training for department chairs during a university-wide department chair meeting. The authors developed a methodology for creating and implementing training content using a focus-group-based training needs analysis and a diversity science grounded approach to allyship training. The authors followed this up with surveys to assess impact.

Findings

Participants indicated that they learned from the training, but participation in follow-up data collection was limited, hampering the ability to conduct rigorous quantitative analyses around intervention impact.

Research limitations/implications

Although the sample size may have been too limited to detect effects, the current study provides an approach that furthers the way in which researchers and practitioners can better assess the impact of allyship to women academicians.

Practical implications

Published research on allies is very limited. The current research examines allies in the context of helping women in academia.

Originality/value

Despite widespread recognition of the importance of first-line supervisors in support of diversity, limited intervention designs are available. The authors add to the extant literature on diversity interventions, while highlighting barriers to rigorous intervention evaluation.

Details

Equality, Diversity and Inclusion: An International Journal, vol. 43 no. 4
Type: Research Article
ISSN: 2040-7149

Keywords

Article
Publication date: 9 November 2023

James Ndirangu Ndegwa

This paper aims to investigate the moderating effect of sustainability reporting on the relationship between the independent variables of board diversity, and earnings management…

Abstract

Purpose

This paper aims to investigate the moderating effect of sustainability reporting on the relationship between the independent variables of board diversity, and earnings management and the dependent variable of readability of financial statements.

Design/methodology/approach

The study panel data regression analysis involved 36 Kenyan-listed companies from 2016 to 2020.

Findings

Key findings were that increased board diversity was found to significantly improve the readability of financial statements. Discretionary earnings management was found to significantly reduce the readability of financial statements. Sustainability reporting was found to significantly increase the readability of financial statements, and it moderated the relationship between board diversity, earnings management and financial statements readability in Kenya.

Research limitations/implications

The study sample of 36 non-financial listed in the Nairobi Securities Exchange was very small and was affected by the problem of thin trading; hence, caution should be adopted when interpreting the findings.

Practical implications

The Capital Markets Authorities (CMA) as a policymaker should enforce sustainability reporting by Kenyan listed firms as there is evidence that the reporting enhances the readability of financial statements. The Institute of Certified Public Accountants as a policymaker should closely monitor the published financial statements of firms for earnings management and punish the perpetrators, as there is empirical evidence that the practice reduces the readability of financial statements.

Social implications

Sustainability reporting is successful as a moderating variable between readability of financial statements and determinants of readability of financial statements.

Originality/value

This study contributes to knowledge by studying sustainability reporting as a moderating variable between the independent variables of board diversity and earnings management and the dependent variable of readability of financial statements and measured sustainability reporting using a dummy variable for the period before and after the enactment and release of CMA code of 2016 on corporate governance that required sustainability reporting by Kenyan listed companies.

Details

Corporate Governance: The International Journal of Business in Society, vol. 24 no. 4
Type: Research Article
ISSN: 1472-0701

Keywords

Article
Publication date: 9 November 2023

Ferdinando Paolo Santarpia, Valentina Sommovigo and Laura Borgogni

Drawing on Shore and colleagues' model of inclusive workplaces (2018) and the perceptions of social context framework (Borgogni et al., 2010), this study aims to develop and…

Abstract

Purpose

Drawing on Shore and colleagues' model of inclusive workplaces (2018) and the perceptions of social context framework (Borgogni et al., 2010), this study aims to develop and provide a preliminary validation of the Social Drivers of Inclusive Workplaces (SDIW) scale.

Design/methodology/approach

Using inductive and deductive approaches, items were developed. The resulting pool of 28 items was administrated to 1,244 employees using an anonymous online survey. The factor structure of the SDIW scale was tested through exploratory factor analysis (EFA) and confirmatory factor analysis (CFA). Reliabilities were estimated. Alternative models were tested through CFAs. Nomological validity and measurement invariance across gender were explored.

Findings

The EFA revealed a three-factor structure, including inclusive colleagues, supervisors and top management. This solution was confirmed by the CFA and outperformed all alternative models, showing good reliabilities. Measurement invariance across gender was confirmed. Correlations indicated that the SDIW total score and each dimension were positively associated with belongingness needs satisfaction and affective commitment, while negatively related to interpersonal strain, negative acts and turnover intention.

Practical implications

This study provides practitioners with a reliable tool to map social drivers of inclusion within workplaces in order to design tailored interventions.

Originality/value

This study contributes to the inclusion literature, as it is the first to provide a scale that simultaneously measures employees' perceptions of inclusive behaviours enacted by the three main social actors within the workplace.

Details

Equality, Diversity and Inclusion: An International Journal, vol. 43 no. 4
Type: Research Article
ISSN: 2040-7149

Keywords

Article
Publication date: 1 August 2023

Albert Ochien'g Abang'a and Venancio Tauringana

To investigate the impact of board characteristics (board gender diversity, board chair age, board subcommittees, board meetings, board skill, board size and board independence…

Abstract

Purpose

To investigate the impact of board characteristics (board gender diversity, board chair age, board subcommittees, board meetings, board skill, board size and board independence) on corporate social responsibility disclosures (CSRD) of state-owned enterprises (SOEs) in Kenya during the period 2015–2018.

Design/methodology/approach

The study employed fixed-effects balanced panel data to examine the impact of board characteristics on CSRD. The analysis is repeated using two regression estimators (robust least square and random effects) and the four CSRD subcomponents to evaluate the robustness of the main analysis.

Findings

The results established that board gender diversity, board chair age and board subcommittees had significant negative effects on CSRD. The impact of the remaining board characteristics was found to be insignificant.

Research limitations/implications

The study was limited to the disclosures included in the annual reports, which means that information disclosed in other media, like websites, was not considered. The second limitation concerns mediating and moderator variables that were not considered.

Practical implications

There is a need for a stricter corporate governance implementation mechanism, as opposed to the “comply or explain” principle, since results suggest that most of the board characteristics do not appear to be impactful. Additionally, the low level of reported CSRD calls for the establishment of Corporate Social Responsibility or related committees.

Social implications

The evidence suggests that SOEs are reluctant to report on issues such as ethics, health and safety initiatives, environment and social investments.

Originality/value

The paper extends the literature on the impact of board characteristics on CSRD in unlisted non-commercial SOEs in a developing country context.

Details

Journal of Accounting in Emerging Economies, vol. 14 no. 3
Type: Research Article
ISSN: 2042-1168

Keywords

Article
Publication date: 7 June 2023

Seema Das and Sumi Jha

Despite the significance of a gender-diverse workforce, there is a lack of comprehensive review of gender diversity and women's career advancement literature. Moreover, past…

Abstract

Purpose

Despite the significance of a gender-diverse workforce, there is a lack of comprehensive review of gender diversity and women's career advancement literature. Moreover, past literature focuses on women-on-board and other subsets based on outcomes like firm financial and non-financial performance, corporate social performance and board interlocks. The purpose of this study is to examine the research on gender diversity and women's career advancement through an analysis of 143 articles published during past decade. Theoretical frameworks, contexts and constructs-based contribution to scholarship were reviewed. The authors attempt to highlight key theories, constructs and contexts and provide direction for future research.

Design/methodology/approach

A comprehensive systematic literature review of 143 articles spanning January 2008–March 2023 about gender diversity and women’s career advancement was conducted.

Findings

Majority of the past studies have focused on women on board and top management team, and most of them have been conducted in the context of the USA and China. There is no specific industry which has been covered extensively. Resource dependency, resource-based views and agency theories are the primary theoretical frameworks used in the past studies. Furthermore, these findings suggest the scope to further focus on women’s retention and career growth initiatives, especially at levels other than top levels, for a stronger leadership pipeline.

Originality/value

This study has been conducted with a focused analysis of the context, constructs and theoretical frameworks, enabling future researchers to decide how and where to focus, to now strengthen retention of women.

Details

International Journal of Ethics and Systems, vol. 40 no. 2
Type: Research Article
ISSN: 2514-9369

Keywords

Article
Publication date: 20 December 2023

Patrick Velte

This paper aims to investigate the impact of sustainable board governance, based on (1) sustainability board committees, (2) critical mass of female board members and (3…

Abstract

Purpose

This paper aims to investigate the impact of sustainable board governance, based on (1) sustainability board committees, (2) critical mass of female board members and (3) sustainability-related executive compensation, on sustainable supply chain reporting (SSCR).

Design/methodology/approach

Based on stakeholder and critical mass theories, a sample of 1,577 firm-year observations for firms listed at the EuroSTOXX600 for the period 2017–2021 is used. Sustainable board governance and SSCR proxies are collected from the Refinitiv database. Correlation and logit regression analyses are conducted to measure the impact of sustainable board governance on SSCR.

Findings

Sustainable board governance significantly improves SSCR. The findings are robust to various robustness checks, based on the modification of dependent and independent variables.

Research limitations/implications

Due to massive regulations on sustainability reporting, finance and corporate governance, firms listed on the EuroSTOXX 600 are focused in this analysis. The European capital market represents a unique setting for archival research.

Practical implications

European standard setters should connect the relationship between sustainable board governance and SSCR in future regulations, for example, due to the recent corporate sustainability reporting directive (CSRD) and corporate sustainability due diligence directive (CSDDD).

Originality/value

To the best of the author’s knowledge, this paper provides the first analysis on the impact of sustainable board governance on SSCR.

Access

Year

Last week (106)

Content type

Article (106)
1 – 10 of 106