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1 – 10 of 11Mika Luhtala, Olga Welinder and Elina Vikstedt
This study aims to investigate the adoption of the United Nations’ Sustainable Development Goals (SDGs) as the new performance perspective in cities. It also aims to understand…
Abstract
Purpose
This study aims to investigate the adoption of the United Nations’ Sustainable Development Goals (SDGs) as the new performance perspective in cities. It also aims to understand how accounting for SDGs begins in city administrations by following Power’s (2015) fourfold development schema composed of policy object formation, object elaboration, activity orchestration and practice stabilization.
Design/methodology/approach
Focusing on a network of cities coordinated by the Finnish local government association, we analyzed the six largest cities in Finland employing a holistic multiple case study strategy. Our data consisted of Voluntary Local Reviews (VLRs), city strategies, budget plans, financial statements, as well as results of participant observations and semi-structured interviews with key individuals involved in accounting for SDGs.
Findings
We unveiled the SDG framework as an interpretive scheme through which cities glocalized sustainable development as a novel, simultaneously global and local, performance object. Integration of the new accounts in city management is necessary for these accounts to take life in steering the actions. By creating meaningful alignment and the ability to impact managerial practices, SDGs and VLRs have the potential to influence local actions. Our results indicate further institutionalization progress of sustainability as a performance object through SDG-focused work.
Originality/value
While prior research has focused mainly on general factors influencing the integration of the sustainability agenda, this study provides a novel perspective by capturing the process and demonstrating empirically how new accounts on SDGs are introduced and deployed in the strategic planning and management of local governments.
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Seleshi Sisaye and Jacob G. Birnberg
The primary objective of this research is to chronicle how the Environmental Protection Agency (EPA) and other United States Federal Government Agencies (USFGA) agencies have…
Abstract
Purpose
The primary objective of this research is to chronicle how the Environmental Protection Agency (EPA) and other United States Federal Government Agencies (USFGA) agencies have played a role in shaping the trajectory of financial reporting for sustainability, with a particular emphasis on triple bottom line (TBL). This exploration extends to other indexes reporting sustainability data encompassed within financial, social and environmental reporting.
Design/methodology/approach
This study adopts an illustrative methodology, utilizing data sourced from governmental, business and international organizational documents.
Findings
Sustainability accounting predominantly finds its place within the framework of TBL. However, it is crucial to note that sustainability reporting remains voluntary rather than mandatory. Nevertheless, accounting firms and professional accounting societies have embraced it as a supplementary facet of financial accounting reporting.
Originality/value
The research highlights the historical evolution of sustainability within the USFGA and corporate entities. Corporations’ interest in accounting for sustainability performances has significantly contributed to the emergence of voluntary sustainability accounting rules, as embodied by the TBL.
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Lucas Olmedo, Mary O. Shaughnessy and Paul Holloway
This study aims to conduct a geographical analysis of the distribution and type of activities developed by social enterprises in rural and urban areas of Ireland.
Abstract
Purpose
This study aims to conduct a geographical analysis of the distribution and type of activities developed by social enterprises in rural and urban areas of Ireland.
Design/methodology/approach
The study analyses data of more than 4,000 social enterprises against a six-tier rural/urban typology, using descriptive statistics and non-parametric tests to test six hypotheses.
Findings
The study shows a geographical rural–urban pattern in the distribution of social enterprises in Ireland, with a positive association between the remoteness of an area and the ratio of social enterprises, and a lack of capital-city effect related to the density of social enterprises. The analysis also shows a statistically significant geographical rural–urban pattern for the types of activities developed by social enterprises. The authors observe a positive association between the remoteness of the areas and the presence of social enterprises operating in the community and local development sector whereas the association is not significant for social enterprises developing welfare services.
Research limitations/implications
The paper shows the potential of using recently developed rural–urban typologies and tools such as geographical information systems for conducting geographical research on social enterprises. The findings also have implications for informing spatially sensitive policymaking on social enterprises.
Originality/value
The merging of a large national data set of social enterprises with geographical tools and data at subregional level contributes to the methodological advancement of the field of social enterprises, providing tools and frameworks for a nuanced and spatially sensitive analysis of these organisations.
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Thai Pham and Farkhondeh Hassandoust
Information security (InfoSec) policy violations are of great concern to all organisations worldwide, especially in the financial industry. Although the importance of InfoSec…
Abstract
Purpose
Information security (InfoSec) policy violations are of great concern to all organisations worldwide, especially in the financial industry. Although the importance of InfoSec policy has been highlighted for many decades, InfoSec breaches still occur due to a low level of employee compliance and a lack of engagement and competence in high-level management. However, previous studies have primarily investigated the behavioural aspects of InfoSec policy compliance at the individual level rather than the managerial factors involved in constructing InfoSec policy and developing its effectiveness. Thus, drawing on neo-institutional theory and a transformational leadership framework, this research investigated the influence of external mechanisms and transformational leadership on InfoSec policy effectiveness.
Design/methodology/approach
The research model was implemented using field survey data from professional managers in the financial sector.
Findings
The results reported that neo-institutional mechanisms and transformational leadership shape InfoSec policy effectiveness in an organisation.
Originality/value
This study broadens current InfoSec policy research from an individual level to a managerial perspective and enhances the existing literature on neo-institutional and transformational leadership in the context of InfoSec. It highlights the need to evaluate InfoSec policy based on external factors and to support transformational leadership styles that promote InfoSec policy enforcement and effectiveness.
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Muhammad Nurul Houqe, Solomon Opare and Muhammad Kaleem Zahir-Ul-Hassan
The purpose of this study is to examine the association between carbon emissions and earnings management (EM). This study also considers the effect of female CEOs on the…
Abstract
Purpose
The purpose of this study is to examine the association between carbon emissions and earnings management (EM). This study also considers the effect of female CEOs on the association between carbon emissions and EM.
Design/methodology/approach
This study uses the carbon disclosure project (CDP) for carbon emissions data, the Compustat database for financial information and the ExecuComp database for female CEOs. The empirical sample of this study consists of 1,692 firm-year observations in the USA that voluntarily participated in the CDP survey from 2007 to 2015. Regression analysis and robustness tests are conducted for this study and both accrual and real EM are considered.
Findings
This study provides evidence that firms with female CEOs who voluntarily disclose their carbon emissions information engage in less real EM. Thus, the presence of female CEOs moderates the association between carbon emissions and EM. This study/paper also finds a positive association between carbon emissions and real EM, although there is an insignificant association between carbon emissions and accruals EM.
Practical implications
The association between carbon emissions and EM has important implications for investors, regulators and policymakers. This study suggests that policymakers should improve the conditions that promote inclusion of females in the top management positions to constrain EM.
Originality/value
This study focuses on the USA, which is one of the major contributors to carbon emissions in the world. The presence of female CEOs moderates the association between carbon emissions and EM and firms with female CEOs show a greater impact on EM.
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This study examined the influence of university corporate social responsibility (University CSR) on university corporate brand legitimacy through the lens of university brand…
Abstract
Purpose
This study examined the influence of university corporate social responsibility (University CSR) on university corporate brand legitimacy through the lens of university brand trust.
Design/methodology/approach
The study utilized a cross-sectional research design with a quantitative approach to gather data from a sample of 398 university students. The collected data were analyzed using structural equation modeling.
Findings
The findings of the study suggest that University CSR has a significant influence on the legitimacy of a university's corporate brand. Moreover, the study identified the mediating role of university brand trust in the proposed relationship.
Research limitations/implications
The study was conducted in the context of higher education in Tanzania. As a result, the generalizability of the findings to other contexts that significantly differ from Tanzania, a developing country, may be limited.
Practical implications
The study recommends that the management of higher education institutions in developing countries should include CSR practices in the strategic plans of universities. Additionally, faculty members should be empowered to play a significant role as initiators and implementers of CSR programs.
Originality/value
This study is one of the few attempts to examine the interplay between university CSR, corporate brand trust and university corporate brand legitimacy. The study contributes to the state of knowledge in the education sector by highlighting the role of university CSR in building social acceptance, which is a crucial pillar in empowering universities to play a role in social and economic development.
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Mohammad Mominul Islam and Mostofa Mahmud Hasan
While the Noble Quran dictates the prohibition of interest, conventional banks promote Islamic banking by opening Islamic banking windows. Against this backdrop, this study aims…
Abstract
Purpose
While the Noble Quran dictates the prohibition of interest, conventional banks promote Islamic banking by opening Islamic banking windows. Against this backdrop, this study aims to investigate the perceived gaps between managers and clients in Islamic marketing and banking, focusing on conventional banks’ Islamic banking windows.
Design/methodology/approach
Guided by a qualitative approach, semi-structured personal interviews and observations served as the data collection methods, involving 25 banks and 50 respondents in 3 different districts, namely, Shirajganj, Rajshahi and Chapainawabganj of Bangladesh from January to October 2023. The data were analysed using ATLAS.ti 2023 to explore codes and quotations derived from 14 interview questions. Further, ATLAS.ti 2023 facilitated synthesizing content, concepts, code occurrence, network analysis and thematic analysis.
Findings
Islamic and non-Islamic banks use Quranic verses, hadiths (prophetic traditions), images of mosques, the Kaaba and Arabic texts as Islamic marketing tools. These spiritual, divine and prescriptive tools are associated with Islamic banking. However, conventional banks receive criticism for having separate Islamic banking windows to serve religiously conscious clients, which generates tension among clients and bank managers.
Practical implications
The findings can theoretically assist academics in examining conventional banks’ Islamic marketing and banking practices, opening Islamic banking windows. Importantly, Shariah boards can play policy roles in safeguarding the function of Islamic marketing and banking. Managers can use the findings to anticipate client perceptions and enhance Islamic marketing and banking strategies. Likewise, the social implications include the explicit stance of Shariah to mitigate the mixture of halal and haram banking.
Originality/value
This pioneering study explores the perspectives of Islamic banking windows by non-Islamic banks. The combination of Islamic marketing and banking is a noteworthy novelty in this study and deserves recognition for its unique contribution to halal marketing and finance.
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Waris Ali, J. George Frynas and Jeffrey Wilson
This research investigates the influence of corporate–NGO collaborations on corporate social responsibility (CSR) disclosure measured in three different ways (i.e. extent, level…
Abstract
Purpose
This research investigates the influence of corporate–NGO collaborations on corporate social responsibility (CSR) disclosure measured in three different ways (i.e. extent, level and quality) in low-income developing economies. Additionally, it examines the moderating effect of corporate profitability in the relationship between corporate–NGO collaborations and CSR disclosure.
Design/methodology/approach
This research uses multivariate regression analysis based on data collected from 201 non-financial firms listed on the Pakistan Stock Exchange (PSE).
Findings
The findings reveal that corporations with NGO partnerships are more likely to disclose CSR information and provide high-quality information regarding workers, the environment and community-related issues. Further, corporate profitability positively moderates the corporate–NGO collaborations and CSR disclosure relationship.
Research limitations/implications
Research limitations are presented in the conclusion section.
Practical implications
The findings underline the crucial significance of NGOs and their associated normative isomorphism logics for CSR disclosure in low-income countries with weak law enforcement and relatively ineffective state institutions, which were previously believed to lack such institutions.
Originality/value
While some research has suggested that companies in developing countries perceive significant pressure from NGOs to adopt social disclosure, no study has specifically explored how internally driven corporate–NGO collaboration (as opposed to external NGO activist pressures) promotes CSR disclosure specifically in developing economies.
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Muhammad Zakiy and Khairiza Ramadhani
The purpose of this study is to determine the role of perceived supervisor listening (PSL) on employee organizational citizenship behavior Islamic perspective (OCBIP) with several…
Abstract
Purpose
The purpose of this study is to determine the role of perceived supervisor listening (PSL) on employee organizational citizenship behavior Islamic perspective (OCBIP) with several mediating variables as a link.
Design/methodology/approach
The research was conducted using a purposive sampling technique with a total sample of 100 employees in Islamic financial institutions (IFIs). The collected data were analyzed using SEM-PLS.
Findings
The results of this study indicate that PSL is one of the factors that can improve OCBIP attitudes among employees of IFIs. In addition, this study also shows the role of job motivation and satisfaction in mediating the relationship between PSL and OCBIP. However, the results do not indicate affective commitment.
Practical implications
Based on the results of this study, the leadership of IFIs must be able to develop superior attitudes in OCBIP to increase employee motivation and satisfaction and help increase company productivity.
Originality/value
This study confirms the importance of the role of leaders in shaping positive employee behavior and strengthens the literature related to OCBIP variables that can be used for Islamic-based organizations.
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Joon Kyoung Kim, Won-Ki Moon and Jegoo Lee
This study aims to examine the role of different forms of corporate social advocacy (CSA) in shaping individuals’ attitudinal and behavioral intentions towards companies taking…
Abstract
Purpose
This study aims to examine the role of different forms of corporate social advocacy (CSA) in shaping individuals’ attitudinal and behavioral intentions towards companies taking their public stand on controversial socio-political issues. With an online experiment as the research method, this study tests whether depicting nonpolitical or political behaviors in CSA messages increases individuals’ positive behavioral intentions.
Design/methodology/approach
This study uses a single factor between subject online experiment. A total of 135 US young adults were recruited through a Qualtrics online panel. Three social media mockups were created to manipulate three levels of actions in CSA messages (no action, nonpolitical action and political action). Participants viewed one of those social media posts depicting presented actions to counter anti-LGBTQ + legislation in the USA and answered questions about values-driven motives behind CSA, brand preference and positive word-of-mouth (WOM) intention.
Findings
Participants displayed higher levels of brand preference when they viewed CSA messages depicting the company’s political action intended to repel anti-LGBTQ + legislation. Participants showed more positive WOM intentions towards the company when they perceived its political actions as more values-driven.
Practical implications
The findings of this study offer practical insights to companies when designing CSA messages and strategies. The results of this study indicate that the presence of political actions in CSA communication increases individuals’ positive behaviors towards companies. The results also suggest that depicting altruistic motives behind CSA leads individuals to talk about companies more in positive ways.
Originality/value
This study is one of the early studies investigating the impact of various forms of CSA on individuals’ attitudinal and behavioral intentions to companies practicing CSA. This study provides practical implications on how to effectively appeal individuals’ favorable attitudes and behaviors towards CSA. In particular, this research presents the importance of action aspects in individuals’ attitudes toward corporations’ CSA messages.
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