Search results

The authors intend to investigate the relations between corporate strategic positioning and environmental information disclosure (EID) behaviors in the context of the circular economy. The authors argue that the development of the circular economy is crucial to address environmental issues and achieve sustainable development, and companies play a vital role in this process as micro-entities. By examining corporate EID behaviors, the authors could understand their adoption of circular practices to a certain extent.

The authors conduct a content analysis of companies' annual fiscal reports, social responsibility reports and environmental reports and develop text-based proxies for both strategic positioning and EID quality to explore the relationship between them.

The authors find that corporate strategic positioning does affect corporate EID behaviors. Specifically, firms that implement a prospector strategy are more likely to engage in high-quality EID. Furthermore, the results suggest that green innovation is one of the mediators through which strategic positioning affects EID. Compared with defenders, prospectors are more likely to engage in green innovation, which, in turn, leads to higher-quality EID and demonstrates a more active approach to the circular economy.

This study contributes to the literature on strategic positioning and corporate EID by providing empirical evidence on the impact of corporate strategic positioning on EID behaviors. Moreover, the study employs a textual analysis approach to measure corporate strategy and EID, which is a relatively new research method in this field.

This study aims to explore the relationship between corporate environmental information disclosure and digital finance.

The authors used Chinese listed enterprises as the sample. Data on digital finance are from the China Digital Inclusive Finance Index published by the Institute of Digital Finance of Peking University, and corporate environmental information disclosure is collected from the China Securities Market and Accounting Research database. Multivariate regression and Stata software were used for data analysis.

The findings suggest that digital finance significantly inhibits firms’ environmental information disclosure. Digital finance increases firms’ motivation to meet low-income customers’ demands, which is achieved at the expense of environmental performance, leading to deteriorated environmental information disclosure. Furthermore, this inhibitory effect is exacerbated by managerial power but mitigated by institutional shareholdings and political connections.

The findings have important implications for policymakers and managers when formulating relevant policies regarding the co-development of digital finance and corporate environmental information disclosure.

Environmental information disclosure is a crucial element in CSR disclosure quality.

This study enriches the literature on the environmental influences of digital finance by examining the relationship between digital finance and corporate environmental information disclosure, a crucial way through which external stakeholders obtain information about corporate environmental behaviours.

The purpose of the paper is to reveal how identities are constructed when electronic identification (eIDs) cards are introduced through information systems in public organisations.

Through two case studies, the authors generate rich data on the construction of identities through use of eID within public organisations. The author’s analysis, based on actor network theory, focusses on the translation of eIDs in these two settings.

ID can be viewed as an artefact where the public and private spheres meet. The authors found at least three mixed roles in employees’ use of eID: as a purely private person; as a private person in the work place; and as a professional in the work place.

There is a need for further research on how eID is translated into organisational contexts and how institutional settings define the openings for local translation processes. However, the results are based on two small cases, meaning that broad generalisations are difficult to make.

EID is so much more than technology. The technical framing of the identification system appears to be subordinated to organisational arrangements and cultures, making it important to apply a socio-technical perspective when working with eID.

The empirical cases have offered a unique chance to study implementation and use of eID in two very different public service organisations. The findings illustrate how eID translated into organisational contexts, and how identity management within an organisational setting is linked to the employees’ private and professional roles.

The purpose of this paper is to examine the electronic identity (eID) market from a social, technical and regulatory viewpoint, and the opportunities/challenges for policymakers. The paper also aims to discuss whether a single European market for identity is realistic and whether a common eID framework for Europe is timely and appropriate.

The paper presents a structured review of user behaviours, a timeline of technical developments, and an analysis of market trends and policy analysis in relation to the eID ecosystem.

Users of electronic systems and applications disclose increasingly more identity‐relevant data. These data are often a prerequisite to the supply of advanced electronic services. In economic terms, the utility functions of users and service providers in relation to eID data are divergent. This generates a market asymmetry, as service providers are able to extract value from user data via opaque value propositions. European policymakers have different options to redress this unbalance. An eID framework based on the “privacy by design” approach is seen to offer a solution to excessive disclosure, market fragmentation and unclear value propositions. The strengths and weaknesses of the approach are assessed.

Results from the application layer of the eID market are based on exploratory research. Evidence from a larger number of cases and sectors is required to determine and articulate emerging value chains.

In discussing an eID framework, policymakers should address critical issues concerning resources and funding, balance between online versus offline transactions and between present versus future technologies, users' actual behaviours, the infrastructure of certification and trust, and governance at the industrial, member state and EU levels.

The paper draws together research in four domains – social, technical, market and regulatory. It addresses for the first time the barriers to the “privacy by design approach”, alongside its virtues.

The purpose of this study is to re-examine the factors that affect the level of environmental information disclosures (EID) following the issuance of the “Environmental Information Disclosure Guidelines for Chinese Listed Companies”.

The study is underpinned by stakeholder and legitimacy theories. Level of EID was measured for 100 Chinese companies using a scoring system and content analysis of their annual reports. The study explored the effect of ownership structure, managerial shareholding, economic power and industry classification on the level of EID using panel regression.

The study revealed that with clearly spelt out guidelines, Chinese companies are prepared to disclose environmental information regardless of their economic power. It was found that the overall level of EID in China remains lower than in developed economies. The findings are robust across several econometric models that sufficiently address various endogeneity problems.

This paper contributes to the existing literature by using new and updated data to re-examine the factors that affect the level of EID among Chinese listed companies. The study is important and timely as it covers the period 2014-2016, which is after the Chinese Government strengthened the enforcement of EID. It highlights the effects of new regulations and underscored areas that still require government attention to foster effective environmental protection.

The purpose of this paper is to examine the challenges that arise when introducing an electronic identification (eID) card for professional use in a health-care setting.

This is a case study of an eID implementation project in healthcare. Data were collected through interviews with key actors in a project team and with eID end users. The authors viewed the eID card as a boundary object intersecting social worlds. For this analysis, the authors combined this with an electronic government initiative challenge framework.

The findings of this paper illustrate the interpretative flexibility of eID cards and how eID cards as boundary objects intersect social worlds. The main challenges of implementing and using eID cards in healthcare are usability, user behaviour and privacy. However, the way in which these challenges are interpreted varies between different social worlds.

One of the implications for future practice is to increase our understanding of the eID card as a socio-technical artefact, where the social and technical is intertwined, at the same time as the eID card affects the social as well as the technical. By using a socio-technical perspective, it is possible to minimise the potential problems related to the implementation and use of eID.

Previous research has highlighted the need for more empirical research on identity management. The authors contextualise and analyse the implementation and use of eID cards within healthcare. By viewing the eID card as a boundary object, the authors have unveiled its interpretative flexibility and how it is translated across different social worlds.

The purpose of this paper is to focus on two questions that are especially pertinent to international marketers. Is a strong ethnic identity (EID) generally incompatible with a globally‐oriented disposition (cosmopolitanism: COS), and to what extent is the EID‐COS relationship stable across cultures and countries? What roles do EID and COS play on consumer behavior alongside key demographic variables, and how do these relationships vary across countries and across consumption contexts?

Using a sample of consumers drawn from eight countries, this study identifies and compares bases for international market segmentation. The antecedent roles of EID, COS, and the four demographics variables on the behaviors associated with nine product categories are examined.

The findings imply that consumers are complementing an identity rooted in their traditional culture with one that is globally‐oriented. The roles played by demographic and psychographic variables varied considerably, not only across product categories, but moreover, across country samples.

The study focuses more on consumer goods and less on intangible services. The sample and sampling approach place some limits on generalizability.

The results provide insights for international managers into when (i.e. product categories) and where (i.e. locations) marketing strategies could be standardized across national frontiers, and when and where these strategies should be customized or “glocalized.”

The paper makes a significant contribution to the international market segmentation literature, demonstrating the variable impact of demographics and identity across consumer behaviors. The findings bolster the notion that many cultures have the innate facility to glocalize, that is, to absorb foreign or global ideas with the best practices and bond these with native customs. The results further imply that globalization takes on many forms throughout the world.

The Islamic Holy days are among the most celebrated spiritual traditions in the world and are observed by more than 1.5 billion Muslims. This study aims to investigate the effect of these events on the regular returns of stock exchanges in selected Muslim countries.

This study examines data from eight Asian and African stock exchanges from 2001 to 2019. Isolating the effect of Gregorian calendar anomalies, it aims to evaluate the effect of Islamic Holy days on stock returns by running a pooled random effect panel regression on all the stock exchanges examined.

The results reveal the positive impact of Eid-ul-Fitr on Asian markets, the negative impact of Eid Milad-un-Nabi on the African stock market’s returns and the positive effect of the Holy month of Ramadan on both markets. Some Gregorian calendar anomalies also were found in these markets.

The research has significant implications for marketing professionals to recognize business opportunities and investors to efficiently manage their stock portfolio during Islamic events of Eid-ul-Fitr, Eid Milad-un-Nabi and Ramadan in relevant Muslim countries.

Given the research gap between Gregorian and Islamic calendar anomalies, this paper contributes by combining the effect of Islamic Holy days on the returns of selected Muslim-dominated financial markets.

This study aims to examine how the political career concerns of top executives affect corporate environmental practices.

Based on rent-seeking theory, this work uses empirical analysis to investigate the impact of top executives’ political connection and political promotion on corporate environmental information disclosure (EID). Data were collected from Chinese listed firms in heavily polluting industries in the Shanghai Stock Market in 2014–2016.

The results reveal that the highly politically connected top executives are more likely to be promoted in their political positions than their counterparts. However, the firms under the management of these highly politically connected executives show low level of EID. The results suggest that the political motivations of top executives with political connection hinders corporate EID.

This paper extends literature system about the impact of executives' rent-seeking on corporate EID by examining the informal mechanisms in terms of political connection and political promotion. It provides insights for studies of corporate environmental strategies and governmental environmental responsibility.

This study examines the impact of corporate performance and corporate size on corporate environmental information disclosure of A-share listed enterprises in Shanghai and Shenzhen during the period 2008–2017. In this study, corporate size (size) is represented by total assets, and corporate performance (Jzc) is represented by return on net assets. Environmental information disclosure quality (EID) is measured by the Environmental Information Disclosure Index (EIDI). Non-balanced panel data models are used. In order to eliminate the influence of unobservable factors during the sample period, year fixed effects and industry fixed effects are included. The results show that corporate size and performance both promote the improvement of EID quality. Measures such as improving corporate management efficiency and setting clear environmental performance indicators can help improve corporate competitiveness and core values, thus providing important support for improving EID quality. Future research is recommended to focus on the influence of internal corporate characteristics such as corporate nature (state-owned or not), equity structure, and executive background on EID quality.