Search results

1 – 8 of 8
Per page
102050
Citations:
Loading...
Access Restricted. View access options
Article
Publication date: 7 May 2019

Christine Adel, Mostaq M. Hussain, Ehab K.A. Mohamed and Mohamed A.K. Basuony

This paper aims to report on the quality of corporate social responsibility (CSR) disclosure in S&P Europe 350 companies. The paper also examines the impact of corporate…

3724

Abstract

Purpose

This paper aims to report on the quality of corporate social responsibility (CSR) disclosure in S&P Europe 350 companies. The paper also examines the impact of corporate governance structure and other firm-specific characteristics on the quality of CSR disclosure in European companies.

Design/methodology/approach

The paper uses a disclosure index adopted from Jizi et al. (2014). Moreover, the paper contributes to the CSR disclosure literature by developing a new index that includes all the aspects introduced by the Global Reporting Initiative version 4.The data of CSR reporting are manually collected from the firms’ reports. The population and sample of this study are related to 350 companies operating in 16 European countries. Tobit regression analysis is used to test the hypotheses.

Findings

The results reveal that directors’ ownership, the presence of a CSR committee and firm size positively affect the quality of CSR reporting. Further testing of the independent variables on each CSR sub-category is made. The CSR sub-categories used are, namely, community involvement, employees, environment, social product and service quality, supply chain sustainability and business ethics. The presence of a sustainability committee inside the company is the only factor that shows a strong positive effect on the disclosure of every CSR sub-category and the CSR inclusive index.

Research limitations/implications

The limitations of this research are that it focuses exclusively on the effect of the internal corporate mechanisms on the quality of CSR reporting; disregarding the economic, institutional, political and cultural factors that can play a role in influencing sustainability reporting of the companies.

Practical implications

Better CSR disclosure leads to the firm having a better image in the society; this, in turn, has implications on firm performance, attracting funds, as well as recruiting and retaining high profile employees. Stakeholders are placing cumulative significance to corporate transparency particularly in the area of CSR. Managers should exert more efforts into not only improving the disclosure of the various facts of CSR but also into using the various media available for disclosure. Companies should take the initiative of establishing a CSR committee to ensure effective formation and implementation of CSR policies and disclosure of CSR activities.

Social implications

The CRS research itself bears the merit of social implications. Moreover, the findings of this research pave the way for future researches to examine the effect of the adoption of global CSR initiatives and frameworks on the quality of CSR reporting.

Originality/value

This paper contributes to the CSR disclosure literature by developing a new index that includes all the aspects of CSR and exploring the relation between the rarely explored “presence of sustainability committee” and CSR disclosure, as well as testing a vast number of CSR sub-categories that is not extensively covered in previous studies. Moreover, the paper covers a large sample of companies across 16 European countries, in terms of their stand-alone sustainability reports, dedicated chapters of CSR in annual reports, integrated reports, website CSR information and any attachments/links provided on the websites for further CSR documents, brochures or data sheets.

Details

International Journal of Accounting & Information Management, vol. 27 no. 2
Type: Research Article
ISSN: 1834-7649

Keywords

Access Restricted. View access options
Article
Publication date: 1 January 1954

Aarhus Kommunes Biblioteker (Teknisk Bibliotek), Ingerslevs Plads 7, Aarhus, Denmark. Representative: V. NEDERGAARD PEDERSEN (Librarian).

120

Abstract

Aarhus Kommunes Biblioteker (Teknisk Bibliotek), Ingerslevs Plads 7, Aarhus, Denmark. Representative: V. NEDERGAARD PEDERSEN (Librarian).

Details

Aslib Proceedings, vol. 6 no. 1
Type: Research Article
ISSN: 0001-253X

Access Restricted. View access options
Book part
Publication date: 7 December 2016

Arch G. Woodside

The traditional and still dominant logic among nearly all empirical positivist researchers in schools of management is to write symmetric (two-directional) variable hypotheses…

Abstract

Synopsis

The traditional and still dominant logic among nearly all empirical positivist researchers in schools of management is to write symmetric (two-directional) variable hypotheses (SVH) even though the same researchers formulate their behavioral theories at the case (typology) identification level. Cyert and March’s (1963), Cyert, R. M., & March, J. G. (1963). A behavioral theory of the firm. Englewood Cliffs, NJ: Prentice-Hall), Howard and Sheth’s (1969, Howard, J. A., & Sheth, J. N. (1969). The theory of buyer behavior. New York, NY: Wiley), and Miles, R. E., & Snow, C. C.’s (1978, Miles, R. E., & Snow, C. C. (1978). Organizational strategy, structure, and process. [A. D. Meyer, collaborator; H. J. Coleman Jr., contributor]. New York, NY: McGraw Hill) typologies of organizations’ strategy configurations (e.g., “Prospectors, Analyzers, and Defenders”) are iconic examples of formulating theory at the case identification level. When testing such theories, most researchers automatically, nonconsciously, switch from building theory of beliefs, attitudes, and behavior at the case identification level to empirically testing of two-directional relationships and additive net-effect influences of variables. Formulating theory focusing on creating case identification hypotheses (CIH) to describe, explain, and predict behavior and then empirically testing at SVH is a mismatch and results in shallow data analysis and frequently inaccurate contributions to theory. This chapter describes the mismatch and resulting unattractive outcomes as well as the pervasive practice of examining only fit validity in empirical studies using symmetric tests. The chapter reviews studies in the literature showing how matching both case-based theory and empirical positivist research of CIH is possible and produces findings that advance useful theory and critical thinking by executives and researchers.

Details

Case Study Research
Type: Book
ISBN: 978-1-78560-461-4

Keywords

Access Restricted. View access options
Article
Publication date: 4 March 2014

Muslim Amin, Wan Khairuzzaman Wan Ismail, Siti Zaleha Abdul Rasid and Richard Daverson Andrew Selemani

– The purpose of this paper is to examine the impact of human resource management (HRM) practices on organizational performance.

10583

Abstract

Purpose

The purpose of this paper is to examine the impact of human resource management (HRM) practices on organizational performance.

Design/methodology/approach

A total of 300 employees from a public university comprising of both academicians and support staff responded to the survey. The survey questionnaire had 46 items covering selected HRM practices and university performance.

Findings

The study has found that human resource practices: recruitment, training, performance appraisal, career planning, employee participation, job definition and compensation have a significant relationship with university performance.

Research limitations/implications

The results come from a cross-sectional study which was done at the convenience of the researcher. The results may not be generalized across the country. The application of the results to other universities must be done with maximum care.

Practical implications

If the university is to increase its performance to higher levels, it should emphasize more on job definition, training and employee participation. Some improvement needs to be done on the other HRM practices-recruitment, performance appraisal, career planning and compensation in order to increase their effectiveness on the university performance.

Originality/value

Most studies on impact of HRM practices on firm performance have focussed on private sectors in Malaysia. In other countries, the studies have focussed only on academicians as a sample. This study has attempted to add to the body of knowledge on the impact of HRM practices on university performance in Malaysia combining both the academicians and administration staff.

Details

The TQM Journal, vol. 26 no. 2
Type: Research Article
ISSN: 1754-2731

Keywords

Access Restricted. View access options
Book part
Publication date: 29 May 2023

Inakshi Kapur, Pallavi Tyagi and Neha Zaidi

Purpose: This chapter aims to identify and evaluate the various components of business model disclosures in an Integrated Report and ascertain how the notion of business model is…

Abstract

Purpose: This chapter aims to identify and evaluate the various components of business model disclosures in an Integrated Report and ascertain how the notion of business model is perceived among practitioners.

Need for the Study: According to previous research, the International Integrated Reporting Council’s (IIRC) objective of improving corporate reporting by encouraging organisations to disclose their business model has not found the desired recognition. Therefore, the study elaborates on the various components of business model reporting and their implications on corporate reporting in general.

Methodology: A review of literature was conducted to identify and analyse research based on business models and their disclosures in integrated reporting. A narrative review was undertaken for selected literature.

Findings: The findings suggest that most large-sized organisations use integrated reporting for impression management and are not inclined to disclose too much about their business models for fear of competition. There is still a lack of clear understanding of what a business model should entail.

Practical Implication: This study adds to the research on business model disclosures in integrated reporting. Voluntary disclosure and a better understanding of such disclosures will prepare organisations of all sizes and industries for an event when Integrated Reporting becomes statutory.

Details

Smart Analytics, Artificial Intelligence and Sustainable Performance Management in a Global Digitalised Economy
Type: Book
ISBN: 978-1-80382-555-7

Keywords

Access Restricted. View access options
Article
Publication date: 26 April 2013

William Lazer

This paper seeks to record the author's personal reflections on his career as a marketing scholar.

223

Abstract

Purpose

This paper seeks to record the author's personal reflections on his career as a marketing scholar.

Design/methodology/approach

Personal reflections are provided in an autobiographical approach.

Findings

The author's career as a student, teacher, and scholar are described in some detail.

Originality/value

This paper records events and memories that might otherwise be forgotten. No other such account has been published of William Lazer's career.

Details

Journal of Historical Research in Marketing, vol. 5 no. 2
Type: Research Article
ISSN: 1755-750X

Keywords

Available. Content available
Article
Publication date: 6 January 2020

Kirstin Scholten, Mark Stevenson and Dirk Pieter van Donk

14044

Abstract

Details

International Journal of Operations & Production Management, vol. 40 no. 1
Type: Research Article
ISSN: 0144-3577

Access Restricted. View access options
Article
Publication date: 10 September 2019

Khaled Sayed Asfour

The purpose of this paper is to discuss architecture that produces spatial experience with which children and young adults are able to interact, giving them a great sense of…

1827

Abstract

Purpose

The purpose of this paper is to discuss architecture that produces spatial experience with which children and young adults are able to interact, giving them a great sense of positive energy that translates into actual healing. This type of architecture is few in number but can create a transition toward sustainable healing.

Design/methodology/approach

Spatial experience was evident in the architectural practice of the ancient world. Back then architects considered what moods should they give to spaces that best suit their functions. In our contemporary world, this trail of thinking is replaced by architecture that do not connect with the user’s psychology. The paper will prove that there are few architects today who are willing to exert an effort in providing the right moods for their buildings with a sustainable vibe. The paper will discuss this point by taking four examples of architecture specialized in healing young adults and children.

Findings

Through analysis of the case studies, the paper reveals the importance of spatial experience approach in producing meaningful architecture that connects with the user. The paper shows that it is through this approach that important moments of architectural history was made as well as the works of famous architects of our times.

Originality/value

The research redefines how should we look at architectural history through spatial experience analysis. It also gives us an insight into how architects become famous today through their unique design process that continue to be successful and admired by ordinary users not just specialists. The research is not limited to this paper, but currently expanding to include other case studies of different building types.

Details

Archnet-IJAR: International Journal of Architectural Research, vol. 14 no. 2
Type: Research Article
ISSN: 2631-6862

Keywords

1 – 8 of 8
Per page
102050