Helen M. Gothberg and Edith H. Ferrell
It is obvious to many librarians that requests for information on funding sources are increasing in most types of libraries. Public support programs are dwindling, and corporate…
Abstract
It is obvious to many librarians that requests for information on funding sources are increasing in most types of libraries. Public support programs are dwindling, and corporate profits are receding. The publishing field has responded to this need by producing a new array of tools to help grant seekers find appropriate funding sources.
Since publication of an earlier hypertext/hyper‐media bibliography in Library Hi Tech Bibliography, two trends have experienced accelerated growth. The first is the explosion of…
Abstract
Since publication of an earlier hypertext/hyper‐media bibliography in Library Hi Tech Bibliography, two trends have experienced accelerated growth. The first is the explosion of hypermedia and hypermedia tools in both quantity and quality. Movies, pictures, and sound are now commonly linked with hypertext in ever‐more complex presentations. This trend will continue as costs begin to decrease.
José-Luis Godos-Díez, Laura Cabeza-García, Almudena Martínez-Campillo and Roberto Fernández-Gago
Despite the relevance of firm size in the analysis of corporate social responsibility (CSR) engagement, there is still much to know about the specific impact of firm size on CSR…
Abstract
Despite the relevance of firm size in the analysis of corporate social responsibility (CSR) engagement, there is still much to know about the specific impact of firm size on CSR formalisation. Moreover, in order to better understand such a relation, the interaction effects of development strategies on which companies may base its growth, namely diversification and internationalisation, will be also taken into account. Specifically, this work contributes to shed light on these issues by combining theories related to external and internal drivers of CSR. Using a sample of Spanish listed firms, the results show that firm size affects positively CSR formalisation, and that this effect is stronger in the case of adopting a diversification strategy, while no evidence was found for the moderating effect of internationalisation strategy.
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Muhammad Kamran, Hadrian Geri Djajadikerta, Saiyidi Mat Roni, Erwei Xiang and Pakeezah Butt
This study examines how board gender diversity (BGD) interacts with the “tough vs tender” trait in country cultures in influencing firms' corporate social responsibility (CSR).
Abstract
Purpose
This study examines how board gender diversity (BGD) interacts with the “tough vs tender” trait in country cultures in influencing firms' corporate social responsibility (CSR).
Design/methodology/approach
An extensive set of environmental, social and governance (ESG) data of 5,748 firms from 70 countries were collected from Bloomberg terminal, and national-level data on “tough vs tender” societies were collected from the official website of Hofstede. The data were analysed using hierarchical multiple regression (HMR) and bootstrapping estimation techniques.
Findings
The findings show that BGD increases the extent of firms' CSR, with a more pronounced relationship in the tender than in the tough societies. Results are consistent in traditional (p-value based HMR) and robust (confidence intervals reliant bootstrapping) estimation techniques.
Originality/value
This study provides empirical evidence on tough vs tender societies' moderating role in the relationship between BGD and CSR from a rounded international setting. It also raises interesting insights about the dynamics in boards' responses to institutional forces as an avenue for future research.
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Malcolm Smith, Noorlaila Ghazali and Siti Fatimah Noor Minhad
The purpose of this study is to examine undergraduate accounting students' perceptions of factors contributing to plagiarism activities.
Abstract
Purpose
The purpose of this study is to examine undergraduate accounting students' perceptions of factors contributing to plagiarism activities.
Design/methodology/approach
Survey methods were used to investigate the prominence of different factors, and any differences associated with student characteristics.
Findings
The results suggested that factors contributing to plagiarism include lack of awareness, lack of understanding, lack of competence, and personal attitudes. No evidence was found to support the suggestion that either pressure or the availability of internet facilities had increased the incidence of plagiarism. The study provided evidence that a significant proportion of Malaysian undergraduate accounting students in the study had engaged in plagiarism activities to a limited degree; the observed profile was consistent with the incidence of plagiarism activities being associated with academically weaker, male students with a negative attitude to their studies.
Originality/value
The findings have significant implications for educators if they are to improve the detection and punishment of plagiarism activity, and educate potential perpetrators.
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Tricia Ong, Terri Trireksani and Hadrian Geri Djajadikerta
Although studies in corporate sustainability have been vastly growing, there has been an increasing demand for more industry-specific sustainability reporting studies to develop a…
Abstract
Purpose
Although studies in corporate sustainability have been vastly growing, there has been an increasing demand for more industry-specific sustainability reporting studies to develop a greater understanding of industry differences in sustainability reporting practice. This study aims to measure the quality of sustainability disclosures in the current leading environmentally sensitive industry in Australia – the resources industry.
Design/methodology/approach
A scoring index was developed to measure economic, social and environmental aspects of sustainability by integrating the fundamental principles of the hard and soft disclosure items from Clarkson et al.’s (2008) environmental index into the social and economic aspects of the Global Reporting Initiative framework. Subsequently, the index was used to assess sustainability disclosures in the annual and sustainability reports of resources companies in Australia.
Findings
The main findings show that companies report more of soft disclosure items than the hard ones. It is also found that companies report most sustainability information in the economic aspect rather than the social and the environmental aspects of sustainability. Most companies disclose sustainability information in their annual reports with few companies producing stand-alone sustainability reports.
Originality/value
This study addresses the need for more industry-specific sustainability studies by focusing on Australia’s resources industry. It also contributes to the lack of an existing tool to measure disclosures based on companies’ true contributions to sustainability by developing a new scoring index for hard and soft sustainability disclosures, which includes all three aspects of sustainability (i.e. economic, environmental and social).
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Jhunru Zhang, Hadrian Geri Djajadikerta and Terri Trireksani
Corporate sustainability in China has become a subject of increasing international concern. Corporate sustainability disclosure (CSD) is considered a useful tool to facilitate the…
Abstract
Purpose
Corporate sustainability in China has become a subject of increasing international concern. Corporate sustainability disclosure (CSD) is considered a useful tool to facilitate the empowerment and acknowledgement of stakeholders in the quest for sustainability. However, the degree of cultural and political influences for being sustainably orientated can be significantly different between countries. This study aims to examine the perception of financial analysts, as CSD report users, in China about the level of importance of various indicators of corporate sustainability described in the Global Reporting Initiative (GRI) Sustainability Reporting Guidelines.
Design/methodology/approach
A set of questionnaires was developed based on GRI G4 guidelines to measure the perception of financial analysts in China on the level of importance of each sustainability indicator described in the GRI G4. A five-point Likert scale was used to measure the report users’ perceptions of each of the indicators.
Findings
The findings of this study increase our understanding of how Chinese CSD report users perceive corporate sustainability differently from the GRI guidelines. The main results show that the environmental aspect of sustainability was seen to be important in China, followed by the social and economic aspects. Indicator-wise, “water”, “effluents and waste”, “emissions”, “compliance” and “energy” were perceived as vital in the environmental category, while “customer health and safety”, “customer privacy” and “compliance” were considered significant in the social category.
Originality/value
This study addresses the need for differing corporate sustainability guidelines for different nations and cultures, specifically within the Chinese context. It also contributes to the corporate sustainability literature by adding to our understanding of how financial analysts in China, as CSD report users, perceive aspects of sustainability.
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Gary D. Barber and Carol Burroughs Hammond
It has been two years since our “current” survey last appeared (RSR, Summer 1987). In that survey, we covered 1985 publications. For the sake of continuity, this new survey looks…
Abstract
It has been two years since our “current” survey last appeared (RSR, Summer 1987). In that survey, we covered 1985 publications. For the sake of continuity, this new survey looks at 28 titles from 1986 and 14 from 1987. All of them are still listed in Books in Print.
Mehran Nejati, Michael E. Brown, Azadeh Shafaei and Pi-Shen Seet
The purpose of this study is to investigate the simultaneous effect of ethical leadership (EL) and corporate social responsibility (CSR) on employees’ turnover intention and…
Abstract
Purpose
The purpose of this study is to investigate the simultaneous effect of ethical leadership (EL) and corporate social responsibility (CSR) on employees’ turnover intention and examine the mediating mechanism in these relationships.
Design/methodology/approach
The authors conducted a field study of 851 employees across a variety of industries. This study applied partial least squares structural equation modelling for hypothesis testing.
Findings
The results show that employees’ perceptions of CSR as well as EL are both uniquely and negatively related to turnover intention. The authors also found that employees’ job satisfaction but not commitment, mediates these relationships.
Research limitations/implications
This study answers the recent call (Schminke and Sheridan, 2017) for ethics researchers to put competing explanations to the test to determine their relative importance. Research limitations have been discussed in the paper.
Social implications
Through providing empirical support for the positive impact of CSR and EL on employee-related outcomes and creating a decent and empowering work environment, this study provides further support for CSR and EL. As CSR and EL require accountability, responsible management and addressing societal well-being of stakeholders, this study can contribute to the United Nations sustainable development goals.
Originality/value
Previous research has found that both employees’ perceptions of supervisory EL and CSR are negatively related to employees’ turnover intentions. Yet, researchers know little about their relative importance because these relationships have not been adequately examined simultaneously.