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Article
Publication date: 14 April 2023

Ya-ru Yang, Jianqiong Wang and Wentao Lou

The purpose of this paper is to analyze the interaction between internal factors of corporate governance, especially the relationship between equity checks and balances and…

Abstract

Purpose

The purpose of this paper is to analyze the interaction between internal factors of corporate governance, especially the relationship between equity checks and balances and corporate social responsibility (CSR), and further analyze the mediating of green innovation performance and the moderating role of environmental uncertainty.

Design/methodology/approach

This study adopts a sample of Chinese A-share listed companies on the Shanghai and Shenzhen stock exchanges from 2012 to 2020 constructed a regulated mediation effect model, empirically tests the impact of equity checks and balances on CSR and the mediation and mediator roles of green innovation performance and environmental uncertainty.

Findings

(1) Equity checks and balances among shareholders have a significant positive impact on CSR. (2) Equity checks and balances have a positive impact on green innovation performance, green innovation performance has a positive impact on CSR and green innovation performance plays a partial mediation effect between equity checks and balances and CSR. (3) Additionally, environmental uncertainty not only moderates the relationship between Green Innovation Performance and CSR but also moderates the direct effect between equity balance and CSR, which verifies the existence of a moderated mediation effect.

Research limitations/implications

The study only considers listed companies on the Shanghai and Shenzhen stock markets as the research sample and does not include unlisted and gem enterprises.

Practical implications

The present research can offer some managerial implications about implementing equity checks and balances among shareholders, actively fulfilling CSR and developing new products.

Social implications

This study complements previous studies on the role of green innovation in corporate governance by exploring the impact of green innovation on equity checks and balances and CSR. And this study explores the dynamic moderating of environmental uncertainty within enterprises and provides another explanation for the mixed results of equity checks and balances, green innovation performance and CSR.

Originality/value

By demonstrating the influence of the ownership structure of A-shares listed companies on CSR, this paper provides a new and comprehensive theoretical framework to examine the interaction between equity checks and balances, green innovation performance, environmental uncertainty and CSR. The results can be used as a reference for corporate governance, improving innovation performance and fulfilling CSR.

Details

Cross Cultural & Strategic Management, vol. 30 no. 3
Type: Research Article
ISSN: 2059-5794

Keywords

Article
Publication date: 5 April 2024

Yirong Gao, Xiaolin Wang and Dongsheng Li

This study aims to explore the relationship between the degree of state-owned enterprises’ (SOEs) mixed reform and the environmental response of enterprises, against the…

Abstract

Purpose

This study aims to explore the relationship between the degree of state-owned enterprises’ (SOEs) mixed reform and the environmental response of enterprises, against the background of actively promoting the reform of mixed ownership in China.

Design/methodology/approach

The study is conducted on a sample of A-share listed manufacturing companies in Shanghai and Shenzhen of China, investigated for the period 2015 to 2020. The baseline regression results are robust to a series of robustness and endogeneity tests. To deal with the issue of endogeneity, the technique of instrumental variable method has been applied.

Findings

The study confirms the U-shaped effect of the depth and restriction of mixed ownership on SOEs’ environmentally responsive behaviour in the manufacturing industry, especially for lower environmental regulation and higher level of risk-taking firms. The findings indicate that the government, shareholders and other stakeholders of enterprises should not simply consider that the mixed reform is directly promoting or reducing the environmental response behaviour of enterprises.

Practical implications

SOEs should improve their shareholding structures to undermine performance enhancement at the expense of the environment and increase environmentally beneficial behaviours. Regulators and governments should improve the institutional mechanism of environmental regulation and make efforts to promote corporate awareness of the environment.

Social implications

Although the adoption and implementation of environmentally friendly policies are costly, improved environmental response and other social responsibilities are helpful to corporate long-term growth and reputation and obtain more capital market attention. Therefore, firms would benefit from improving their environmental response to protect nature, as well as to enjoy the economic and social benefits of a better environmental response.

Originality/value

To the best of the authors’ knowledge, there is a lack of studies focussing on the environmental behaviour of SOEs of mixed reform. As the mixed reform in China has come to a climax phase in recent several years, SOEs of mixed reform is an ideal environment for research. The study focusses on manufacturing firms as these firms are more susceptible to contribute to environmental pollution, exploitation of natural resources and labour concerns.

Details

Sustainability Accounting, Management and Policy Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-8021

Keywords

Book part
Publication date: 4 October 2014

Hugh Breakey

The separation of powers constitutes a vital feature of western democracies, enshrined in myriad federal and state constitutions. Yet, as a broad principle, theorists struggle to…

Abstract

The separation of powers constitutes a vital feature of western democracies, enshrined in myriad federal and state constitutions. Yet, as a broad principle, theorists struggle to pin down its precise nature, and many contend that the tripartite separation of state powers into legislative, executive and judicial branches proves simplistic and infeasible. I argue we should understand the separation of powers as a strategy used to structure relations between the separated institutions. This process of structuring empowers the creation of novel inter-relations among institutions (relations of balancing, checking, dividing, coordinating and so on), with the goal of improving their institutional integrity. In short, we separate only to reconnect.

Article
Publication date: 1 March 1999

K.H. Spencer Pickett

Using the backdrop of an (apparently) extended visit to the West Indies, analogies with key concerns of internal audit are drawn. An unusual and refreshing way of exploring the…

40016

Abstract

Using the backdrop of an (apparently) extended visit to the West Indies, analogies with key concerns of internal audit are drawn. An unusual and refreshing way of exploring the main themes ‐ a discussion between Bill and Jack on tour in the islands ‐ forms the debate. Explores the concepts of control, necessary procedures, fraud and corruption, supporting systems, creativity and chaos, and building a corporate control facility.

Details

Management Decision, vol. 37 no. 2
Type: Research Article
ISSN: 0025-1747

Keywords

Article
Publication date: 1 June 1998

K.H. Spencer Pickett

Using the backdrop of an (apparently) extended visit to the West Indies, analogies with key concerns of internal audit are drawn. An unusual and refreshing way of exploring the…

38392

Abstract

Using the backdrop of an (apparently) extended visit to the West Indies, analogies with key concerns of internal audit are drawn. An unusual and refreshing way of exploring the main themes ‐ a discussion between Bill and Jack on tour in the islands ‐ forms the debate. Explores the concepts of control, necessary procedures, fraud and corruption, supporting systems, creativity and chaos, and building a corporate control facility.

Details

Managerial Auditing Journal, vol. 13 no. 4/5
Type: Research Article
ISSN: 0268-6902

Keywords

Article
Publication date: 30 September 2014

Ray Chan

– The purpose of this paper is to study police powers and accountability from a comparative perspective in both China and Hong Kong.

360

Abstract

Purpose

The purpose of this paper is to study police powers and accountability from a comparative perspective in both China and Hong Kong.

Design/methodology/approach

This paper compares and contrasts police powers and accountability.

Findings

The implications are many, including different political systems in which China is more authoritarian or paternalistic whereas Hong Kong is more pluralistic; checks and balances mechanisms in Hong Kong are far greater than in China; and the concept of accountability to the public is different in that Hong Kong police are accountable to members of the public but the mainland Chinese police force has a limited and top-down concept of accountability.

Originality/value

An original comparative approach to policing in Hong Kong and China.

Details

Asian Education and Development Studies, vol. 3 no. 3
Type: Research Article
ISSN: 2046-3162

Keywords

Article
Publication date: 1 August 1999

Frans A.J. Birrer

An examination of critique on early systems and cybernetics approaches leads to specific tasks for second order cybernetics, particularly with respect to the role and…

346

Abstract

An examination of critique on early systems and cybernetics approaches leads to specific tasks for second order cybernetics, particularly with respect to the role and responsibility of the systems analyst (second order observer). The use of scientific advice should preserve as much as possible the principles of participation and democracy. This implies a modified view of the status of expert statements, as well as the necessity of certain checks and balances. The latter leads to interesting and relevant questions for cybernetics. Two mechanisms are identified that can make the role of research distorting rather than enlightening the problems at hand. Environmental issues constitute a prominent field where the limitations of classical approaches as well as the opportunities for second order cybernetics can be demonstrated. Improving on overall sustainability depends on democracy and participation. Checks and balances guarding the role of expertise are essential.

Details

Kybernetes, vol. 28 no. 6/7
Type: Research Article
ISSN: 0368-492X

Keywords

Article
Publication date: 10 June 2014

Sheela Rai

The purpose of this paper is to analyse the current proposals for reform of the World Trade Organization (WTO) dispute settlement system. Two areas of proposed reforms have been…

Abstract

Purpose

The purpose of this paper is to analyse the current proposals for reform of the World Trade Organization (WTO) dispute settlement system. Two areas of proposed reforms have been chosen: one is regarding democratic control over the WTO dispute settlement body and the other is regarding structural balance within the WTO.

Design/methodology/approach

It is a theoretical study based on decided cases, opinions and writing of other writers.

Findings

Democratizing a judicial body from within is not the most desirable method to control it. Separation of powers and checks and balances which is termed as institutional balance in WTO is a better way to rein in the judicial organ of the WTO.

Originality/value

Most of the work on WTO judicial reforms have either concentrated on technical aspects. Some writers have written about the dispute settlement system from a political point of view. Most of the writings seem to be shy of pointing towards obvious developments in the WTO dispute settlement system, e.g. the precedent system. The work analyses the proposed reforms from two perspectives and presents writer’s opinion on them which is clearly and openly stated.

Details

Journal of International Trade Law and Policy, vol. 13 no. 2
Type: Research Article
ISSN: 1477-0024

Keywords

Abstract

Details

South Africa’s Democracy at the Crossroads
Type: Book
ISBN: 978-1-80262-927-9

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