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Article
Publication date: 3 December 2024

Erekle Pirveli, Esther Ortiz-Martínez, Salvador Marín-Hernández and Paul Thompson

This study aims to examine how the characteristics of lobbyists – type, size and country of origin – affect the nature of the feedback submitted to the European Commission…

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Abstract

Purpose

This study aims to examine how the characteristics of lobbyists – type, size and country of origin – affect the nature of the feedback submitted to the European Commission regarding the Corporate Sustainability Reporting Directive.

Design/methodology/approach

This research is grounded in an analysis of 143 public comment letters, encompassing the entire spectrum of feedback received. The authors begin with a content analysis of the directive’s 20 key items to categorize responses, construct a feedback index based on them and then use ordinary least squares, robust and ordered logit regressions.

Findings

This analysis reveals the expanding concept of “users” in sustainability reporting, with active lobbying from both business associations and non-governmental organizations (NGOs). While the directive is generally well received, concerns arise regarding its broad scope, third-party assurance, forward-looking information and the rushed timeline. Lobbyists’ characteristics play a significant role in shaping their feedback. NGOs show stronger support than business associations, with companies in between. Smaller lobbyists favor simplified disclosures, and notable French support suggests a potential “reversed lobbying” effect, possibly due to the French presidency’s role in shaping the European sustainability reporting framework.

Practical implications

This in-depth content analysis of feedback on the directive provides a comprehensive summary measure that serves as a powerful tool for standard-setters to develop sector-specific sustainability standards.

Social implications

As sustainability reporting gains traction and zero-emission targets grow more urgent, understanding the standard-setting process is increasingly crucial.

Originality/value

This research shifts the focus of lobbying from financial to sustainability reporting. The authors build on regulatory capture and public interest theories by incorporating networking theory and the phenomenon of reversed lobbying to uncover key variations.

Details

Sustainability Accounting, Management and Policy Journal, vol. 16 no. 2
Type: Research Article
ISSN: 2040-8021

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Article
Publication date: 28 October 2024

Yu Zhang and Paul Lassalle

This paper explores the Entrepreneurial Well-Being (EWB) of expatriate entrepreneurs in China. Through the analysis of their contextualised lived experience across the…

172

Abstract

Purpose

This paper explores the Entrepreneurial Well-Being (EWB) of expatriate entrepreneurs in China. Through the analysis of their contextualised lived experience across the entrepreneurial journey, the paper proposes a novel theorisation of EWB.

Design/methodology/approach

This study adopts an interpretivist approach of abductive reasoning to analyse the data from 50 in-depth interviews conducted with expatriate entrepreneurs in China. Expatriate entrepreneurs are confronted with enhanced challenges in their host country, leading to particular emotional engagement with the entrepreneurial journey.

Findings

Findings show the importance of life situations, emotions and relatedness in the entrepreneurial process and the EWB of expatriate entrepreneurs. Theorising from their lived experiences, the paper presents EWB as a dynamic process. It further theorises this process as a constant, ongoing interaction and integration between the self and world, in an interplay of being and becoming. Such theorisation contributes first to advancements in the EWB literature, with a stronger emphasis on the entrepreneurial aspect. The paper also contributes to discussions on contextualised entrepreneurship by stressing the role of emotions and relatedness in the pursuit of EWB.

Originality/value

Entrepreneurship is a global phenomenon, which is often presented as a suitable alternative career path for migrant and expatriate individuals. However, the importance of EWB for entrepreneurs requires further attention from policy-makers, support institutions and entrepreneurs themselves. By theorising EWB as a processual journey of being and becoming and the relation between the self and world, this paper opens avenues for innovative support policies and practices aiming at developing the full potential of individuals in entrepreneurship and promoting both the happiness index and the global index of society.

Details

International Journal of Entrepreneurial Behavior & Research, vol. 30 no. 10
Type: Research Article
ISSN: 1355-2554

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Book part
Publication date: 28 November 2024

Olga Suhomlinova and Saoirse Caitlin O'Shea

Abstract

Details

Transgender and Non-binary Prisoners' Experiences in England and Wales
Type: Book
ISBN: 978-1-80071-045-0

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Book part
Publication date: 11 March 2025

Eva Tutchell and John Edmonds

Abstract

Details

The Stalled Revolution: Is Equality for Women an Impossible Dream?
Type: Book
ISBN: 978-1-83549-193-5

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Article
Publication date: 11 December 2024

Ellie Norris, Shawgat Kutubi and Glenn Finau

This paper examines the state’s accountability to its citizens, in particular the First Peoples of settler colonial nations such as Australia, and how these responsibilities may…

31

Abstract

Purpose

This paper examines the state’s accountability to its citizens, in particular the First Peoples of settler colonial nations such as Australia, and how these responsibilities may be enacted via a process of compensatory justice in Native Title claims. We focus on the landmark Timber Creek ruling and the impacts of racialized preconceptions on the accountability outcomes of the case.

Design/methodology/approach

This study draws on critical race theory to reveal embedded racialised perspectives that perpetuate exclusion and discriminatory outcomes. Court documents including hearing transcripts, case judgements, witness statements, appellant and respondent submissions, expert reports and responses from First Nations leaders, form the basis of our analysis.

Findings

The case highlights how the compensation awarded to Native Title holders was based on racialised assumptions that prioritised neoliberal values, commercial activities and reaching a “socially acceptable” judgement over valuing Aboriginal uses of land. A critical analysis of court documents reveals the pervasiveness of presumed “objectivity” in the use of accounting tools to calculate economic value and the accountability implications of a process based on litigation, not negotiation. These findings reveal the hiding places offered by calculative practices that equate neoliberal priorities with accountability and reaffirm the importance of alternative accountings to resist inequitable distributive outcomes.

Originality/value

Novel insights, drawing on First Nations peoples’ connections to land and their perspectives on accountability and justice, are offered in this study. Our analysis of Native Title holders’ submissions to the courts alongside historical and anthropological sources leads to the conclusion that compensation decisions regarding Native Title land must be approached from the perspective of Aboriginal landowners if accountable outcomes are to be achieved.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 16 December 2024

Rebecca Chunghee Kim, Hugh Scullion, Mohan V. Avvari, Stefan Jooss and Helal Uddin

The purpose of this paper is to provide a critical perspective on how the COVID-19 crisis shaped inclusive leadership behaviors of global business leaders.

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Abstract

Purpose

The purpose of this paper is to provide a critical perspective on how the COVID-19 crisis shaped inclusive leadership behaviors of global business leaders.

Design/methodology/approach

Using quantitative and qualitative methods, the authors analyzed 240 CEO statements in 120 multinational enterprises from six countries (France, India, Japan, South Korea, UK, USA), pre- and mid-COVID-19.

Findings

Results show that CEO emphasis on inclusive leadership increased during the pandemic. More substantively, the authors identify three key behaviors of inclusive leadership – fidelity, calmness and collective resilience.

Originality/value

The authors provide empirical evidence of inclusive leadership behaviors by global business leaders. In doing so, the authors integrate inclusive leadership into societally engaged international business research.

Details

Critical Perspectives on International Business, vol. 21 no. 2
Type: Research Article
ISSN: 1742-2043

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Book part
Publication date: 28 February 2025

Mike Watts

Abstract

Details

Completing Your EdD: The Essential Guide to the Doctor of Education, Second Edition
Type: Book
ISBN: 978-1-83608-814-1

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Article
Publication date: 24 December 2024

Vikas Kumar, Rahul Sindhwani, Justin Zuopeng Zhang and Jighyasu Gaur

This paper investigates the impact of last-mile logistics on consumers’ intentions when purchasing organic foods through e-commerce. By addressing challenges such as trust…

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Abstract

Purpose

This paper investigates the impact of last-mile logistics on consumers’ intentions when purchasing organic foods through e-commerce. By addressing challenges such as trust, pricing and supply chain issues, the study aims to demonstrate how sustainable delivery options can improve consumer perceptions of the long-term viability of organic foods. It examines how e-commerce platforms can mitigate these challenges, drawing on the “Stimulus-Organism-Response” model and the “Theory of Planned Behavior” to explore the cognitive processes that shape consumer decisions in the context of organic food purchases. This research contributes to a deeper understanding of how last-mile logistics affect consumer behavior in online organic food shopping.

Design/methodology/approach

To validate the proposed model, survey data were collected from 412 respondents across 19 Indian states through both online and offline channels. The data were analyzed using partial least squares structural equation modeling (PLS-SEM) with SmartPLS version 4. The study also examines the mediating role of perceived trust in influencing consumers’ willingness to pay for organic food adoption.

Findings

The study reveals that environmental concerns, last-mile logistics and website response time are key factors in determining consumers’ willingness to pay for organic foods. Furthermore, the findings indicate that price fairness and health consciousness significantly influence consumers’ behavioral intentions to purchase organic foods online.

Social implications

The study emphasizes that consumer awareness campaigns are crucial for fostering green e-commerce adoption and achieving a sustainable future. It also underscores the potential of e-commerce platforms to address environmental and health concerns associated with organic food consumption.

Originality/value

This research highlights essential elements of organic food adoption that can increase consumer confidence, particularly through the role of last-mile logistics and e-commerce platforms. It underscores the importance of consumer awareness programs and education in promoting greener e-commerce practices, organic food adoption and a more sustainable future.

Details

British Food Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0007-070X

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Article
Publication date: 5 October 2023

Jean Robert Kala Kamdjoug, Serge-Lopez Wamba-Taguimdje and Martin Tchoukoua

This research paper aims to explore the added value of knowledge management (KM) and its antecedents for innovation and organizational performance (OP) in marginal healthcare…

237

Abstract

Purpose

This research paper aims to explore the added value of knowledge management (KM) and its antecedents for innovation and organizational performance (OP) in marginal healthcare organizations.

Design/methodology/approach

Using insights from the resource-based view and knowledge-based theory of the firm, the model explains the effects of technology capabilities (TC) and organizational culture (OC) on the KM process, process innovation (PIN), administrative innovation (AIN) and OP. The authors used partial least squares structural equation modeling (PLS-SEM) and fuzzy-set qualitative comparative analysis (fsQCA) to analyze data collected from 168 healthcare practitioners in Cameroon using a survey.

Findings

The authors reveal that TC and OC positively impact some KM components. Knowledge sharing (KS), knowledge acquisition (KA) and responsiveness to knowledge (RK) influence PIN, while only PIN and KA influence OP. FsQCA provided several configurations that lead to high OP within healthcare centers. As a result, the results are adaptable to any healthcare center that wishes to set up one or more KM processes.

Research limitations/implications

Given that the results will help the health workforce make concerted decisions about medical care, the authors contribute significantly to the definition and optimization of KM in healthcare by implementing various processes and policies to ensure the continued existence of high-quality and outstanding healthcare systems. The KM propositions will enable healthcare centers to: (1) improve the quality of patient care through collegiality in medical practice; (2) optimize processes in the patient care chain; and (3) leverage knowledge gained though knowledge sharing among the medical team. The propositions open up avenues for future research in addition to providing practical implications for healthcare center practitioners.

Originality/value

This study sheds new empirical light on the relationships between KM antecedents and processes, innovation and OP in healthcare centers. This research is one of the few to examine the relationship between TC, OC, KM processes, innovation and OP in developing countries. This paper aims to fill this gap and inform future research concerning KM in the healthcare sector. Further, this study goes beyond testing the PLS-SEM approach's hypotheses by applying fsQCA to provide practical and comprehensive knowledge on how to increase the efficiency of a healthcare center through KM.

Details

Information Technology & People, vol. 38 no. 1
Type: Research Article
ISSN: 0959-3845

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Article
Publication date: 7 January 2025

Sehrish Huma and Danish Ahmed Siddiqui

The purpose of this study is to investigate the roles of potential absorptive capacity (PACAP) and realized absorptive capacity (RACAP) in driving different types of innovation…

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Abstract

Purpose

The purpose of this study is to investigate the roles of potential absorptive capacity (PACAP) and realized absorptive capacity (RACAP) in driving different types of innovation practices, including process, product, marketing and organizational innovation with in the supply chain (SC). Furthermore, this study also seeks to examine the previously unexplored relationship between these SC innovation practices and supply chain risk management (SCRM).

Design/methodology/approach

Data were collected from 267 SC professionals working in the export manufacturing industry for hypotheses testing via structural equation modeling.

Findings

The results have found that both PACAP and RACAP positively and significantly impact on each practice of SC innovation. The results also show that each SC innovation practices such as product innovation, process innovation and marketing innovation have a positive and significant impact on SCRM except organizational innovation.

Originality/value

This study makes a notable contribution to the broader SC management literature, with a specific focus on absorptive capacity, innovation management and SCRM, areas where empirical research is still emerging. This study reveals that organizations trying to manage SC risk must implement sufficient SC innovation practices by enhancing their PACAP and RACAP for quick response and recovery from SC disruptions.

Details

Benchmarking: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1463-5771

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