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Book part
Publication date: 9 September 2024

Reham ElMorally

Abstract

Details

Recovering Women's Voices: Islam, Citizenship, and Patriarchy in Egypt
Type: Book
ISBN: 978-1-83608-249-1

Book part
Publication date: 17 July 2024

Keith D. Walker and Benjamin Kutsyuruba

In this concluding chapter of the handbook, the authors first revisit the conceptual focus of this handbook with a brief overview of research literature on wellbeing, using a…

Abstract

In this concluding chapter of the handbook, the authors first revisit the conceptual focus of this handbook with a brief overview of research literature on wellbeing, using a common conceptual approach that identifies the dimensions of wellbeing and then provide an overview of literature that both addresses and imagines the wellbeing with students, faculty, staff, leadership, and institutional levels in mind. Finally, the authors will proffer that there is a need for agentic moral imagination to sustain and progress the cause of wellbeing in higher education.

Details

The Emerald Handbook of Wellbeing in Higher Education: Global Perspectives on Students, Faculty, Leaders, and Institutions
Type: Book
ISBN: 978-1-83797-505-1

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Article
Publication date: 13 January 2023

Ricky Chung, Lyndie Bayne and Jacqueline Louise Birt

The authors examine the determinants of ESG disclosure and differentiate between voluntary and mandatory disclosure regimes in Hong Kong.

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Abstract

Purpose

The authors examine the determinants of ESG disclosure and differentiate between voluntary and mandatory disclosure regimes in Hong Kong.

Design/methodology/approach

The authors analyse both Bloomberg ESG scores and a disclosure index score, manually constructed according to the 2019 Hong Kong Exchange ESG Guide using regression tests.

Findings

The results indicate that the level of concentrated ownership is negatively associated with the quantity of ESG disclosure only in the voluntary disclosure period, suggesting that agency problems are alleviated when ESG reporting is mandatory. The findings also show that larger firms significantly disclose higher levels of ESG information in both voluntary and mandatory disclosure periods. Furthermore, the extent of ESG disclosure significantly increases when firms' sustainability reports are audited by Big 4 accounting firms only in the voluntary disclosure period. Finally, the control variables are significantly related to the level of ESG disclosure showing that ESG disclosure increased over time and is significantly different among industries.

Originality

The authors make contributions to the literature on non-financial disclosure in relation to ESG reporting by examining the relationship between firm characteristics and ESG disclosure in the Hong Kong context under both voluntary and mandatory disclosure regimes. This study also provides important implications for other stock markets and relevant stakeholders including preparers, users and the sustainability profession.

Details

Journal of Applied Accounting Research, vol. 25 no. 4
Type: Research Article
ISSN: 0967-5426

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Article
Publication date: 18 January 2024

Esam Emad Ghassab, Carol Tilt and Kathyayini Kathy Rao

The purpose of this paper is to examine the impact of social movements engendered by the Arab Spring crisis on the relationship between corporate social responsibility disclosure…

Abstract

Purpose

The purpose of this paper is to examine the impact of social movements engendered by the Arab Spring crisis on the relationship between corporate social responsibility disclosure (CSRD) and corporate governance attributes, particularly board composition, considering the importance of governance after the Arab Spring event.

Design/methodology/approach

Content analysis was used to examine the extent and nature of CSRD in annual reports of Jordanian companies listed on the Amman Stock Exchange covering the period 2009–2016. A dynamic regression model using panel data is then undertaken for a sample of 114 listed companies over the period to analyse the potential impact of board composition on the level of CSRD.

Findings

The results reveal that there was a significant increase in the level of CSRD post-the Arab Spring crisis; and that governance appears to be a key driver. Specifically, board age, directors educated in business and/or accounting-related fields and foreign members are found to have a significant positive relationship with CSRD.

Originality/value

Looking at the Arab region pre- and after the Arab Spring helps to complete the global picture of how company governance can lead to improved CSR performance. Specifically, this region has been behind in developing rules and codes that include CSR. The results show that having a diverse board, with directors with expertise specific to the context, increases the effectiveness of stakeholder management through CSRD. The results, therefore, offer valuable insights for companies, policymakers and for the development of regulations.

Details

Meditari Accountancy Research, vol. 32 no. 4
Type: Research Article
ISSN: 2049-372X

Keywords

Book part
Publication date: 6 May 2024

Emad M. Hashem Otri, Reza Kouhy, Salem Eltkhtash and Christopher Tribble

Corporate Social Responsibility (CSR) Implementation and Disclosure in the Banking Sector: the case of banks with Islamic identity in Syria. This study aims to explore Corporate…

Abstract

Corporate Social Responsibility (CSR) Implementation and Disclosure in the Banking Sector: the case of banks with Islamic identity in Syria. This study aims to explore Corporate Social Responsibility Disclosure (CSRD) in Syrian banks which have an Islamic identity, investigating their motivations when implementing and disclosing CSR and the challenges banks have faced. This study employed content analysis to extract knowledge from 33 annual reports published by three banks which have Islamic identity in Syria over the period 2008–2020. Semi-structured interviews were then conducted with five participants who are aware of CSRD policy in the banks in the sample, in order to gain a fuller understanding of their motivations in relation to CSR and any challenges they faced. This article draws on the overlap between Stakeholder and Legitimacy theories in order to explain the motivations of the banks in question. The study found that banks which have an Islamic identity increased their levels of CSR implementation during the conflict crisis but were not publishing details on these activities because of a concern regarding the Islamic modesty around charitable actions and to avoid upsetting the sensibility of beneficiaries. Interviewees commented that in the time of conflict crisis, many Syrians needed relief and support. Because of this, banks in our research sample decided to take responsibility to lessen the negative impact of the conflict crisis on the Syrian community. In addition, the analysis revealed that banks engaged with Environment and Human Right issues after 2013 because they wanted to fulfil the requirements of their national partners.

Details

The Emerald Handbook of Ethical Finance and Corporate Social Responsibility
Type: Book
ISBN: 978-1-80455-406-7

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Article
Publication date: 1 January 2025

Erik Cateriano-Arévalo, Jorge Soria Gonzáles (Pene Beso), Richard Soria Gonzales (Xawan Nita), Néstor Paiva Pinedo (Sanken Bea), Ross Gordon, Maria Amalia Pesantes and Lisa Schuster

Respectful co-production is one of the principles of ethical Indigenous research. However, this participatory approach has yet to be thoroughly discussed in social marketing. This…

Abstract

Purpose

Respectful co-production is one of the principles of ethical Indigenous research. However, this participatory approach has yet to be thoroughly discussed in social marketing. This study aims to provide reflections and recommendations for respectful co-production of research with Indigenous people in social marketing.

Design/methodology/approach

This study draws upon case study reflections and lessons learned from a research program respectfully co-produced with members of the Shipibo-Konibo Indigenous group of the Peruvian Amazon called the Comando Matico. The authors focus on the challenges and strategies for respectful co-production during different stages of the research process, including consultation, fieldwork and co-authoring articles. The authors foreground how their Comando Matico co researchers infused the research process with Shipibo knowledge.

Findings

The authors reflect on three recommendations concerning 1) respectful co-production, 2) power dynamics and 3) facilitating co-authorship. Social marketers interested in respectful co production of research with Indigenous people may need to adopt a flexible and practical approach that considers the characteristics of the context and Indigenous co-researchers.

Originality/value

This study contributes to the discussion about the importance of respectful co-production of research with Indigenous people to ensure it accounts for their needs and wants.

Details

Journal of Social Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2042-6763

Keywords

Open Access
Article
Publication date: 21 May 2024

Frank Nana Kweku Otoo

Engaged employees assure organizational competitiveness and sustainability. The purpose of this study is to explore the relationship between job resources and employee turnover…

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Abstract

Purpose

Engaged employees assure organizational competitiveness and sustainability. The purpose of this study is to explore the relationship between job resources and employee turnover intentions, with employee engagement as a mediating variable.

Design/methodology/approach

Data were collected from 934 employees of eight wholly-owned pharmaceutical industries. The proposed model and hypotheses were evaluated using structural equation modeling. Construct reliability and validity was established through confirmatory factor analysis.

Findings

Data supported the hypothesized relationship. The results show that job autonomy and employee engagement were significantly associated. Supervisory support and employee engagement were significantly associated. However, performance feedback and employee engagement were nonsignificantly associated. Employee engagement had a significant influence on employee turnover intentions. The results further show that employee engagement mediates the association between job resources and employee turnover intentions.

Research limitations/implications

The generalizability of the findings will be constrained due to the research’s pharmaceutical industry focus and cross-sectional data.

Practical implications

The study’s findings will serve as valuable pointers for stakeholders and decision-makers in the pharmacuetical industry to develop a proactive and well-articulated employee engagement intervention to ensure organizational effectiveness, innovativeness and competitiveness.

Originality/value

By empirically demonstrating that employee engagement mediates the nexus of job resources and employee turnover intentions, the study adds to the corpus of literature.

Details

IIMT Journal of Management, vol. 1 no. 2
Type: Research Article
ISSN: 2976-7261

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Article
Publication date: 22 March 2024

Joonghak Lee, Chungil Chae, Jong Min Lee and Rita Fontinha

The aim of this paper is to offer a comprehensive overview of the field of international human resource management (IHRM) research by tracing its evolutionary development over a…

Abstract

Purpose

The aim of this paper is to offer a comprehensive overview of the field of international human resource management (IHRM) research by tracing its evolutionary development over a 24-year period. The study seeks to understand how the field has progressed by considering historical research themes and their subsequent integration into more recent scholarly work, thereby identifying current and emerging research trends.

Design/methodology/approach

This paper employs bibliometric analysis to examine the evolutionary path of IHRM research from 1995 to 2019. A dataset of 1,507 articles from journals specializing in IHRM, international business and general management was created. Analysis at the keyword, thematic and network levels was conducted to identify trends, historical context and the interrelatedness of research themes.

Findings

The analysis reveals that IHRM research has gone through several phases of thematic focus, from initial emphasis on cultural differences and expatriate management to more recent topics like global talent management and digital transformation. Earlier research themes continue to be incorporated and re-contextualized in modern scholarship, highlighting the field’s dynamic nature.

Originality/value

This paper is one of the first to use a bibliometric approach to systematically examine the evolution of IHRM research. It not only provides a historical perspective but also outlines future research trends, incorporating the institutional logic perspective. The findings offer deep insights that are valuable for researchers, practitioners and policymakers interested in the development of IHRM research and its practical implications.

Details

Journal of Global Mobility: The Home of Expatriate Management Research, vol. 12 no. 4
Type: Research Article
ISSN: 2049-8799

Keywords

Article
Publication date: 13 November 2024

Harmandeep Singh

This study investigated the effect of voluntary cybersecurity risk reporting (VCRR) on corporate reputation. By examining the association between VCRR and corporate reputation…

Abstract

Purpose

This study investigated the effect of voluntary cybersecurity risk reporting (VCRR) on corporate reputation. By examining the association between VCRR and corporate reputation, this study aims to provide exploratory evidence of how cybersecurity risk is sensitive to a company’s image and reputation.

Design/methodology/approach

An automated content analysis of VCRR by 95 Bombay Stock Exchange-listed companies was undertaken using Python code. Signaling and legitimacy theories were adopted to interpret the findings, establishing whether VCRR was related to corporate reputation.

Findings

The results confirm that VCRR improves the corporate reputation in the financial market. The results also confirm the signalling and legitimacy theory that a company can manage reputational risks through higher voluntary risk disclosure.

Practical implications

The corporation’s managers can gain insights from the study’s findings and proactively address cybersecurity risks through strategic disclosure and management practices. In addition, organizations can recognize that investors value transparency and establish a positive reputation for those who communicate openly.

Social implications

A significant association between VCRR and corporate reputation implies that such disclosures enhance trust and transparency in the business sector and induce security and accountability among investors engaging with the company.

Originality/value

To the best of the authors’ knowledge, this study is the first that empirically investigates this issue and adds to the international literature a new explanatory variable, corporate reputation, to explain VCRR practices.

Details

Meditari Accountancy Research, vol. 33 no. 1
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 26 September 2024

Terence E. Cooke, Kevin P. McMeeking and Stephen A. Zeff

The purpose of this paper is to open a debate on the interrelationship between categorisation, labelling, disclosure and enforcement. The extant literature on the accounting…

Abstract

Purpose

The purpose of this paper is to open a debate on the interrelationship between categorisation, labelling, disclosure and enforcement. The extant literature on the accounting reporting environment explores the provision of both mandated and voluntary disclosures. Often disclosure is defined in a less than rigorous manner, mislabelled, misclassified and uses a strict dichotomy that limits information fineness.

Design/methodology/approach

The authors advance a non-dichotomous continuum of disclosure from voluntary and innovative at one end of the spectrum, to mandatory at the other, that helps reduce mislabelling and miscategorisation.

Findings

Firms’ voluntary disclosures cannot be properly interpreted without reviewing their interrelationship with mandatory disclosures and vice versa. Definitions of voluntary disclosure that have been used in empirical studies are examined, including the mislabelling and misclassification of voluntary disclosures and the authors provide examples of truly voluntary and innovative disclosures by companies.

Originality/value

This paper constructs, and provides evidence consistent with, a reporting continuum rather than the dichotomous disclosure measure that dominates decades of prior literature.

Details

Pacific Accounting Review, vol. 36 no. 5
Type: Research Article
ISSN: 0114-0582

Keywords

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