Search results

1 – 4 of 4
Article
Publication date: 9 July 2024

Nourhene Ben Youssef and Paulina Arroyo Pardo

The study aims to examine the extent of the corporate social responsibility (CSR) disclosure of Canadian cannabis firms and how they view responsibility. It also explores how…

Abstract

Purpose

The study aims to examine the extent of the corporate social responsibility (CSR) disclosure of Canadian cannabis firms and how they view responsibility. It also explores how cannabis firms build their CSR-based organizational identity through Twitter.

Design/methodology/approach

Deductive and inductive content analyses were carried through on tweets for a sample of 18 firms listed on the Canadian marijuana index during the legalization period of the recreational use of cannabis.

Findings

The results of this study show that cannabis firms approach responsibility by focusing on consumer and community/local development and by raising awareness and providing product information. The findings also highlight that the firms build their organizational identity mainly around their products’ medical benefits, the scientific efforts behind product development and the continual stigmatization they experience. At the industry level, cannabis firms attempt to build a harmonized identity to neutralize stigma.

Originality/value

This study allowed for a comprehensive understanding on how cannabis firms position themselves within an emergent sin industry and how they create their CSR identity through Twitter. It advances our understanding on the meaning of responsibility about the specific and distinctive features of the cannabis industry. From the methodology side, this study developed two content analysis tools: a coding instrument and a dictionary. These tools could be useful for conducting future studies related to the CSR disclosure of cannabis firms worldwide.

Details

Meditari Accountancy Research, vol. 32 no. 6
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 26 August 2024

Sophia M. Schwoy, Andreas Dutzi and Juliane Messing

The aim of this study is to critically examine the transparency and reporting practice of Environmental, Social, and Governance (ESG) controversies within the pharmaceutical and…

Abstract

Purpose

The aim of this study is to critically examine the transparency and reporting practice of Environmental, Social, and Governance (ESG) controversies within the pharmaceutical and textile industry. Based on the four core dimensions of transparency, we explore which reporting medium is most frequently chosen for the disclosure of negative ESG contributions, the nature and information content of the disclosed incidents and how voluntary adherence to sustainability reporting standards and independent assurances affect the reporting.

Design/methodology/approach

We use conceptual content analysis and employ a counter-accounting approach to analyse the disclosure of 190 ESG controversies in 104 corporate reports from the pharmaceutical and textile industries, covering a three-year period from 2018–2020.

Findings

The very large majority of controversies are reported only once in the legal proceedings section of the annual report, but not again in the sustainability report, where it would be necessary to provide a balanced picture. Moreover, companies tend to disclose only those controversies that are either associated with high media attention or are expected to be related to litigation, resulting in 26 per cent of controversies not being disclosed at all. The overall quality of disclosure is unsatisfactory and in need of improvement, but comparably higher in the pharmaceutical industry than in the textile industry. Interestingly, neither the application of sustainability reporting standards nor independent assurance seems to positively impact the disclosure behaviour.

Originality/value

Our paper provides new insights into the shortcomings of current ESG controversy disclosures by revealing patterns of selective reporting practices and the strategic framing of issues. In addition, it contributes to the debates on corporate cherry-picking in the adoption of sustainability reporting guidelines and on the effectiveness of external assurance of sustainability reports. Based on the findings, it offers important implications for practitioners, in particular management, policy makers, rating agencies and assurance providers.

Details

Management Decision, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0025-1747

Keywords

Article
Publication date: 18 July 2022

Laina Hilma Sari, Brit Anak Kayan and Zahriah Zahriah

During the COVID-19 pandemic in 2020–2021 in Indonesia, the indoor environmental quality (IEQ) of local houses occupied by infected occupants was adversely affected. This paper…

Abstract

Purpose

During the COVID-19 pandemic in 2020–2021 in Indonesia, the indoor environmental quality (IEQ) of local houses occupied by infected occupants was adversely affected. This paper aims to appraise the IEQ of the affected Banda Aceh houses with insights into enabling them to be resilient against the negative impacts of the pandemic.

Design/methodology/approach

Quantitative field measurement in the case study of five concrete houses located in urban areas which are affected by IEQ factors: (1) indoor air quality (IAQ), (2) thermal comfort and (3) visual comfort, compared against the Indonesian National standard (SNI). The case study involved measurement of the first two factors over 24 h, while the third factor was measured during sun hours. Considering the limitations of the measuring tools for logging available data in this research, air quality is measured from 8 am to 10 pm.

Findings

Thermal comfort in the affected houses is generally regarded as warm, optimal and cool comfort, indicated by the effective temperatures of between 20.5 and 27.1°C. Frequently closed windows, limited land area and access had caused a lack of air circulation, with air velocity of dominantly 0 m/s in the houses. The illuminance of natural light received in three houses was insufficient – less than 120 lux as compared with the other two. This study found an uptrend of higher air temperature and relative humidity in the affected houses resulting in poorer IAQ; conversely, the higher the air velocity in the houses, the fewer the indoor air pollutants such as formaldehyde (HCHO), total volatile organic compounds (TVOC) and carbon dioxide (CO2).

Originality/value

This study is a pioneer in evaluating IEQ in houses occupied by COVID-19 patients in Indonesia, especially in dwelling cases in Aceh Province. It also encompasses environmental and societal challenges to sustaining resilient buildings in pandemic hit regions.

Details

International Journal of Building Pathology and Adaptation, vol. 42 no. 5
Type: Research Article
ISSN: 2398-4708

Keywords

Article
Publication date: 8 November 2024

Poh Ling Tan, Fandy Tjiptono and Ser Zian Tan

Fear of Missing Out (FOMO) is characterized by anxiety over potentially missed experiences, while Joy of Missing Out (JOMO) embraces contentment in opting out of social…

Abstract

Purpose

Fear of Missing Out (FOMO) is characterized by anxiety over potentially missed experiences, while Joy of Missing Out (JOMO) embraces contentment in opting out of social engagements. Drawing on cognitive appraisal theory, this study aims to investigate how FOMO and JOMO appeals influence pride, gratitude and purchase intention while considering the impacts of age and social comparison orientation.

Design/methodology/approach

Three experiments examined the impact of FOMO (Study 1), JOMO (Study 2), and comparison between FOMO and JOMO (Study 3) on pride, gratitude and purchase intention. Moderated-moderated mediation models were also tested to assess the roles of age and social comparison orientation (SCO).

Findings

FOMO appeals tend to boost feelings of pride, while JOMO appeals promote gratitude, both of which result in a higher likelihood of making a purchase. The effect of FOMO appeal on purchase intention via pride is stronger among younger consumers with high SCO. In contrast, the impact of JOMO appeal on purchase intention via gratitude is higher among older consumers with low SCO.

Practical implications

Understanding the nuances of different advertising appeals and their effect on consumer emotions (e.g. pride and gratitude) and purchase intention can inform marketers and advertising agencies in crafting more targeted and effective advertising campaigns that resonate with diverse consumer segments.

Originality/value

This study adds to the consumer emotion literature and generational research by emphasizing the role of emotions and age in shaping consumer responses to advertisements.

Details

Asia Pacific Journal of Marketing and Logistics, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1355-5855

Keywords

1 – 4 of 4