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Article
Publication date: 1 November 1990

Halina Roberts

Glaxo has developed a corporate source of comprehensive information on hazardous substances, which is available to staff throughout the Glaxo Group as an online Substance…

115

Abstract

Glaxo has developed a corporate source of comprehensive information on hazardous substances, which is available to staff throughout the Glaxo Group as an online Substance Information Database (SID) or via print. A structured approach has been taken to data collection, with key hard copy and computerised health and safety information sources being searched in a hierarchical fashion. Through a knowledge of the coverage of the sources, and practical experience of their use, a complete substance information profile is built up through selective searching. The data is evaluated by in‐house specialists in toxicology, occupational health and safety and the compiled data sheet is authorised by the appropriate Company Safety Co‐ordinator before it is released onto SID.

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Aslib Proceedings, vol. 42 no. 11/12
Type: Research Article
ISSN: 0001-253X

Available. Open Access. Open Access
Article
Publication date: 19 February 2024

Halina Waniak-Michalak and Jan Michalak

The study aims to determine whether a relationship exists between the potential significance of corporate controversies for stakeholders and how organisations respond to them in…

782

Abstract

Purpose

The study aims to determine whether a relationship exists between the potential significance of corporate controversies for stakeholders and how organisations respond to them in their annual and sustainability reports.

Design/methodology/approach

This paper employs content analysis on annual and sustainability reports of 48 listed companies from the Refinitiv database. The logit regression was used to estimate the model.

Findings

The study revealed that the main factors increasing the probability of a controversial issue being addressed in a corporate report are the controversy’s potential significance, companies’ financial performance and lawsuits.

Research limitations/implications

Our study has three major limitations. These are a relatively small sample of companies and reports, focusing on disclosures made in corporate reports and omitting other channels of communication, for example, social media, and a certain amount of subjectivity in the process of coding information.

Social implications

Former studies show that corporations face a serious risk of their hypocritical strategies becoming too evident for stakeholder groups. Our findings suggest that the risk is already materialising and may undermine the idea of CSR and sustainability reporting.

Originality/value

Our research focuses on high-profile adverse incidents widely reported in the media, the omission of which from corporate reports seems to constitute a particular case of organised hypocrite. It also demonstrates that companies use an impression management strategy to defuse adverse publicity and that major controversies cause minor ones to be omitted from their reports.

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Central European Management Journal, vol. 32 no. 3
Type: Research Article
ISSN: 2658-0845

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Article
Publication date: 1 December 2002

Halina Frydman, Roman Frydman and Susanne Trimbath

This paper examines whether financial buyers are more likely to initiate takeovers of inefficient firms. We show that they indeed are and thus conclude that takeovers by financial…

773

Abstract

This paper examines whether financial buyers are more likely to initiate takeovers of inefficient firms. We show that they indeed are and thus conclude that takeovers by financial buyers play a potentially beneficial role in the allocation of corporate assets in the US. economy. Our analysis of determinants of takeovers initiated by financial buyers uses an application of the methodology developed in Trimbath, Frydman and Frydman (2001). In order to illustrate efficiency enhancements introduced by financial buyers, we select Forstmann Little’s acquisition of General Instrument for a brief case study. We show that their aggressive programs of cost management substantially improved the efficiency of General Instrument. Moreover, it allowed General Instrument to expand research and development to become the global leader in high definition television.

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Managerial Finance, vol. 28 no. 12
Type: Research Article
ISSN: 0307-4358

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Article
Publication date: 2 September 2013

Matthew Walker

Several factors are known to influence donations to university athletic departments including previous donations and university affiliation. This research aims to build on prior…

1789

Abstract

Purpose

Several factors are known to influence donations to university athletic departments including previous donations and university affiliation. This research aims to build on prior work by examining whether a university's environmental management initiatives can also influence donor behavior.

Design/methodology/approach

The paper employs a quantitative study on environmental responsibility (ER) and “green management” using donor and non-donor data in the context of a university athletic department to investigate additional (i.e. personal and dispositional) factors that drive donation intentions.

Findings

Employing tenets of the theory of reasoned action (TRA), the hierarchical regression models confirm prior donor motives and indicate that personal disposition towards the environment and attitude toward environmental initiatives predict donor intentions. These results are set against a backdrop of managerial strategy that seemingly enabled the effects.

Research limitations/implications

The study should be replicated to advance the decision-making literature. This study focused solely on the attitudinal component of the TRA and only anecdotally accounted for the social norms that might influence the results. Retesting the model where ER is not as well-known or has just been implemented would add credibility to the results. Finally, using a behavioral intention factor limits the explanatory power.

Practical implications

In a modern giving climate where supply (i.e. donations) is not currently paralleling demand, university athletic departments are continually looking for innovative ways to bolster donor support. The results suggest that ER can be positive for the local community and society at large but also in reciprocal fashion for the organization.

Originality/value

While results confirming the traditional predictors of donor intentions are not particularly novel, the contribution of this research lies in showing that environmental disposition and importance contribute to the giving dynamic.

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