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Article
Publication date: 12 April 2024

Judith Christiane Ostermann and Steven James Watson

The purpose of this study was to investigate whether indicating victims of sexual attacks actively resisted their attacker or froze during their assault affected perceptions of…

Abstract

Purpose

The purpose of this study was to investigate whether indicating victims of sexual attacks actively resisted their attacker or froze during their assault affected perceptions of victim blame, perpetrator blame and seriousness of the crime. We also tested whether victim and perpetrator gender or participants’ rape myth endorsement moderated the outcomes.

Design/methodology/approach

This study was a cross-sectional, vignette survey study with a 2 × 2 between-participants experimental design. Participants read a mock police report describing an alleged rape with a female or male victim who either resisted or froze, while perpetrator gender was adjusted heteronormatively.

Findings

Freezing and male victims were blamed more than resisting and female victims. Perpetrators were blamed more when the victim resisted, but male and female perpetrators were blamed equally. Seriousness of the crime was higher for male perpetrators and when the victim resisted. Female, but not male, rape myth acceptance moderated the relationship between victim behaviour and outcome variables.

Originality/value

This study highlights the influence of expectations about victim behaviour on perceptions of rape victims and the pervasive influence of rape myths when evaluating female rape victims. The data is drawn from the German border region of the Netherlands, which is an especially valuable population given the evolving legal definitions of rape in both countries.

Article
Publication date: 11 March 2025

Maddubailu Suresh Saivinod and N. Sivakumar

Environmental social governance (ESG) and corporate social responsibility (CSR) have emerged in recent times as powerful approaches for corporations to add value to social…

Abstract

Purpose

Environmental social governance (ESG) and corporate social responsibility (CSR) have emerged in recent times as powerful approaches for corporations to add value to social well-being. This study aims to explore the relationship between ESG and CSR, two key parameters by which stakeholders evaluate firms. It develops a framework that positions ESG–CSR in a synergistic “golden triangle” framework, incorporating ESG scores, CSR funding and CSR activities to enhance their mutual impact on sustainable business practices.

Design/methodology/approach

An empirical analysis was conducted on listed public sector undertakings (PSUs) in India to test the proposed golden triangle framework. The framework leverages quantitative data from ESG scores, CSR funding and CSR initiatives to evaluate their synergistic impact. Data was analysed using statistical models to confirm the synergistic relationship.

Findings

This study finds a strong synergy between ESG–CSR practices in organisations that are committed to the golden triangle framework. Firms with high alignment among ESG scores, CSR funding and CSR activities tend to exhibit stronger sustainable performance, reflecting the mutual reinforcement of these two parameters.

Research limitations/implications

This study is limited to listed PSUs in India, which may restrict the generalisability of the findings across other sectors and regions. Future research could broaden the scope by examining private and international firms to validate the framework and its applicability across diverse organisational contexts.

Practical implications

The framework provides managers with a framework for integrating ESG–CSR as a synergistic strategy that maximises their positive impact on global wellbeing. By adopting the golden triangle framework, firms can better align their ESG–CSR to strengthen their overall corporate sustainability profile.

Social implications

By demonstrating the synergy between ESG–CSR, this study underscores the role of coordinated corporate responsibility in driving sustainable social and environmental impact. Effective integration of ESG–CSR can lead to more robust contributions to social welfare and environmental sustainability, benefiting the broader community.

Originality/value

This study offers a novel framework that synergises ESG–CSR in a golden triangle framework, providing empirical evidence from Indian PSUs. It contributes to the existing literature by clarifying the ESG–CSR relationship and proposing a structured approach for firms aiming to enhance their sustainable business impact.

Details

International Journal of Organizational Analysis, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1934-8835

Keywords

Article
Publication date: 9 April 2024

Annachiara Longoni, Davide Luzzini, Madeleine Pullman, Stefan Seuring and Dirk Pieter van Donk

This paper aims to provide a starting point to discuss how social enterprises can drive systemic change in terms of social impact through operations and supply chain management.

Abstract

Purpose

This paper aims to provide a starting point to discuss how social enterprises can drive systemic change in terms of social impact through operations and supply chain management.

Design/methodology/approach

This paper reviews existing literature and the four papers in this special issue and develops a conceptual framework of how social enterprises and their supply chains create social impact and further enable systematic change.

Findings

Our paper finds that social impact and systemic change can be shaped by social enterprises at three different levels of analysis (organization, supply chain and context) and through three enablers (cognitive shift, stakeholder collaboration and scalability). Such dimensions are used to position current literature and to highlight new research directions.

Originality/value

This paper proposes a novel understanding of operations and supply chain management in social enterprises intended as catalysts for systemic change. Based on this premise we distinguish different practices and stakeholders to be considered when studying social impact at different levels. The conceptual framework introduced in the paper provides a new pathway for future research and debate by scholars engaged at the intersection of social impact, sustainable operations and supply chain management.

Details

International Journal of Operations & Production Management, vol. 44 no. 10
Type: Research Article
ISSN: 0144-3577

Keywords

Open Access
Article
Publication date: 7 March 2025

Md Mustafizur Rahaman, Md. Rezaul Karim and Raihan Sobhan

The purpose of this study is to assess the implications of auditor–client geographic proximity on audit fees, audit report lag and audit quality in the context of an emerging…

Abstract

Purpose

The purpose of this study is to assess the implications of auditor–client geographic proximity on audit fees, audit report lag and audit quality in the context of an emerging economy, Bangladesh.

Design/methodology/approach

The auditor–client proximity is gauged in kilometers and travel time, consistent with prior research to assess its association with audit fees, audit report lag and audit quality. Analyzing a data set of 469 firm-year observations from 2018 to 2021 through panel regression, the results are then interpreted in accordance with cluster theory and transaction cost theory.

Findings

The findings affirm a significant positive association of auditor–client proximity with audit fees and audit report lag. Distant auditors charge lower fees and maintain the timeliness of audit reports to capture and retain distant clients. In addition, the study uncovers a negative association between proximity and audit quality. Geographic proximity can create a familiarity threat between the management team of the client and the local auditor, which can decrease audit quality. These associations are more pronounced in low-risk clients than the high-risk ones.

Practical implications

These findings underscore the intricate interplay between geographic proximity, communication hurdles and their effects on diverse facets of the audit process that both auditor and client should consider in future audit engagement.

Originality/value

This research criticizes the existing literature linking auditor–client proximity with audit quality, fees and report lags and provides novel insight from an emerging economy context.

Details

Journal of Accounting & Organizational Change, vol. 21 no. 7
Type: Research Article
ISSN: 1832-5912

Keywords

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