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Article
Publication date: 27 September 2022

John Hackston

This study aims to investigate the attitudes to remote, hybrid and nonremote working, and how these are influenced by personality type and other factors. By understanding these…

1133

Abstract

Purpose

This study aims to investigate the attitudes to remote, hybrid and nonremote working, and how these are influenced by personality type and other factors. By understanding these relationships, recommendations for navigating the changing work environment can be developed.

Design/methodology/approach

A total of 443 people, comprising a mix of remote, hybrid and nonremote workers, completed an anonymous online survey in which they were asked to provide their Myers-Briggs type indicator (MBTI) type preferences, demographic information, views about their job and (as appropriate) information about their home working environment and views on remote working and/or their workplace environment and views on nonremote working and/or on issues specific to hybrid working.

Findings

Differences between employees’ preferred amount of remote working and the actuality of their job was a key determinant of whether they were thinking of leaving, suggesting that mandating a return to the workplace could result in the loss of valuable employees. Other factors included managerial support, workplace inclusion and the interaction of personality type. Personality-type considerations were also important in making the office an attractive place to return to, with Extraversion–Introversion a key area.

Originality/value

The MBTI framework is already widely used for leadership development, teambuilding and other applications. Taking personality type into consideration when planning the future of hybrid working in an organization allows human resources teams to build on existing knowledge to achieve a smooth transition.

Details

Strategic HR Review, vol. 21 no. 6
Type: Research Article
ISSN: 1475-4398

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Article
Publication date: 1 January 1999

Lorne S. Cummings and Roger L. Burritt

To attract funding from ethical investment trusts, it is expected that investee companies will need to undertake corporate social disclosure (CSD) in annual reports. This paper…

347

Abstract

To attract funding from ethical investment trusts, it is expected that investee companies will need to undertake corporate social disclosure (CSD) in annual reports. This paper first explores the notion that companies included within the portfolio of ethical investment trusts (ETIs), are likely to provide a greater quantity of CSD than companies in which ethical trusts have not invested (NETIs). Second, the paper examines the characteristics of companies that undertake CSD, and their relationship to the ETI/NETI classification. Results from the examination of a sample of 300 Australian annual reports for 147 companies over a five‐year period (1990–1994), indicate that CSD is related to size, industry visibility, and company presence in both foreign countries and foreign stock exchanges. The significance of this paper, in addition to building upon empirical research into CSD, is that, in a range of circumstances, companies with an ethical investor as a shareholder, provide greater transparency about their social and environmental activities, than companies without an ethical investor. As a result, case can be made for the direct regulation and monitoring of ETI companies to be reduced, relative to NETIs, given that ethical investment may fulfil a market based regulatory function.

Details

Asian Review of Accounting, vol. 7 no. 1
Type: Research Article
ISSN: 1321-7348

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Article
Publication date: 29 August 2023

John J. Wild and Jonathan M. Wild

This study aims to investigate the relation between corporate social responsibility (CSR) and disclosure transparency by examining over 12,000 disclosures of financial statements…

439

Abstract

Purpose

This study aims to investigate the relation between corporate social responsibility (CSR) and disclosure transparency by examining over 12,000 disclosures of financial statements extending over 20 years. The purpose is to understand how CSR ratings relate to the level of disaggregation in financial statement line items. The study considers additional factors, such as firm size and governance, that can accentuate or moderate this relation.

Design/methodology/approach

This study applies regression analysis, including interactions, to test the magnitude of the relation between CSR ratings and disclosure transparency. CSR is measured as a composite score that ranks firms on their reputation over numerous indicators compiled by Morgan Stanley Capital International. Disclosure transparency is measured as the level of disaggregation in financial statement line items.

Findings

The study reveals evidence consistent with the notion that firms which are more CSR conscious are also more transparent with financial statements. Evidence shows that the level of transparency is more sensitive to changes in CSR for firms less CSR conscious. Firm size is found to moderate this relation, whereas enhanced governance accentuates it.

Originality/value

There is limited research on the relation between CSR ratings and disclosure transparency. To the best of the authors’ knowledge, this is the first empirical evidence on the relation between CSR ratings and the disaggregation of financial statement line items. Results from this study help us understand the drivers of disclosure transparency, which can aid regulators, investors and other stakeholders in knowing how such drivers impact managerial decisions on the disaggregation of financial statements. Accountants play a central role in producing transparent and disaggregated accounting disclosures, and their role is pivotal in effectively integrating CSR into accounting and reporting models.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

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Article
Publication date: 1 June 2020

Aparna Bhatia and Binny Makkar

The purpose of this paper is to investigate the impact of various determinants at the country level, the industry level, the firm level and the corporate governance (CG) level on…

1155

Abstract

Purpose

The purpose of this paper is to investigate the impact of various determinants at the country level, the industry level, the firm level and the corporate governance (CG) level on the extent of corporate social responsibility (CSR) disclosure in the group of developing and developed nations.

Design/methodology/approach

The data set comprises 310 companies listed on stock exchanges of developing and developed markets (Brazil – IBrX 100, 42 companies; Russia – Broad Market Index; 48 companies; India – Bombay Stock Exchange (BSE) 100, 50 companies; China – Shanghai Stock Exchange (SSE) 180, 27 companies; South Africa – The Financial Times Stock Exchange (FTSE)/Johannesburg Stock Exchange (JSE) All Share index, 49 companies; the USA – New York Stock Exchange (NYSE) 100, 47 companies; and the UK – London Stock Exchange (LSE) 100, 47 companies). CSR disclosure is measured through CSR disclosure index. Five separate regression models are run to investigate the impact of the factors that affect the extent of CSR disclosure.

Findings

The findings reveal that CSR disclosure is influenced by factors both at micro and macro levels. Governance environment, globalization and income inequality are found to be significant determinants of CSR disclosure for developing countries. International listing significantly influences CSR disclosure in the developed countries. The results also exhibit that board with large proportion of independent directors, high presence of CSR committee and environmental sensitive industries are more likely to engage in CSR disclosure practices in developing as well as in developed nations.

Research limitations/implications

This study implicates that varied factors – at country level, industry level, firm level and CG level – need assessment to know their impact differently in countries at different stages of economic development. However, longitudinal study covering longer period would lead to better generalization of results.

Practical implications

The findings of this present study implicate that managers must evaluate country’s political, social and economic forces and not just rely on company-level indicators affecting disclosure. Policymakers in emerging nations must emphasize on improving country governance features to enhance CSR disclosure of companies. Developing countries must respect and conform to rules and regulations while going global. More endeavors should be made to raise awareness about the benefits of CSR disclosure on reducing income inequality among companies listed on stock exchanges of developing countries. Emerging nations should follow developed nations in assuming responsibility toward stakeholders in foreign markets. This study also recommends regulatory bodies in both developing and developed countries to frame stringent policies regarding CG for improving CSR disclosure by companies.

Originality/value

This study overcomes the limitations of prior literature by considering both country- and company-specific determinants in prominent group of developing (Brazil, Russia, India, China and South Africa) and developed (the USA and the UK) countries.

Details

International Journal of Law and Management, vol. 62 no. 5
Type: Research Article
ISSN: 1754-243X

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Article
Publication date: 1 January 2006

David Campbell, Geoff Moore and Philip Shrives

This paper seeks to address a gap in the literature in that it explores community disclosures in annual reports examining annual reports for 5 UK FTSE 100 sectors between, 1974…

3258

Abstract

Purpose

This paper seeks to address a gap in the literature in that it explores community disclosures in annual reports examining annual reports for 5 UK FTSE 100 sectors between, 1974 and 2000.

Design/methodology/approach

The sample was bifurcated into types – those with higher public profile and those with lower public profile based on a measure of “proximity to end user”. Two approaches were adopted in the paper: longitudinal volumetric word count mean and frequency of disclosure by company.

Findings

The two approaches demonstrated that community disclosure was positively associated with public profile. The findings are consistent with reporting behaviour found in other categories of voluntary disclosure, where disclosure has been found to be associated with the presumed information demands of specific stakeholders. Additionally the research supported a legitimacy theory‐based explanation of cross‐sectional variability in community disclosures. Illustrative disclosures from a number of companies are also presented in the paper.

Research limitations/implications

Further areas of research are suggested by these findings. In addition to articulating the potential value of examining community disclosure patterns in other contexts (e.g. in other sectors and other national situations), and in other media (e.g. internet studies), the findings in this study suggest that there may be value in exploring the ways in which voluntary disclosure responds to other external structural variables.

Originality/value

The contribution of this paper has been to show that a hitherto less‐analysed category of voluntary social disclosure (community disclosure) is cross‐sectionally responsive to the structural vulnerability of companies to issues associated with “general” social concern.

Details

Accounting, Auditing & Accountability Journal, vol. 19 no. 1
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 1 January 2005

Manuel Castelo Branco and Lucia Lima Rodrigues

This study examines social responsibility information disclosure on the Internet by Portuguese listed companies in 2003 and also analyses annual reports as a disclosure medium for…

517

Abstract

This study examines social responsibility information disclosure on the Internet by Portuguese listed companies in 2003 and also analyses annual reports as a disclosure medium for those companies which disclose such information on their web pages. The results are interpreted through the lens of legitimacy theory, according to which companies disclose social responsibility information to present a socially responsible image so that they can legitimise their behaviours to their stakeholder groups. Companies in sectors that have a larger potential impact on the environment or in industries with a high visibility among consumers seem to exhibit greater concern to improve the corporate image through social responsibility information disclosure. Results thus suggest that legitimacy theory may be an explanation of social responsibility disclosure by Portuguese listed companies.

Details

Social Responsibility Journal, vol. 1 no. 1/2
Type: Research Article
ISSN: 1747-1117

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Article
Publication date: 1 April 2004

C.J. de Villiers

The environment is an important business issue and it will be even more so in future. Environmental reporting nowadays features increasingly in annual reports and elsewhere. It is…

600

Abstract

The environment is an important business issue and it will be even more so in future. Environmental reporting nowadays features increasingly in annual reports and elsewhere. It is however not compulsory and corporate decision makers must therefore make a decision for or against such reporting. Ethics is at stake in any decision involving right or wrong. Ethical theory is therefore examined in an effort to establish whether environmental reporting should be done. It is concluded that corporate environmental reporting constitutes the ethical high road.

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Meditari Accountancy Research, vol. 12 no. 1
Type: Research Article
ISSN: 1022-2529

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Article
Publication date: 31 July 2009

John D. Pratten and Adel Abdulhamid Mashat

The purpose of this paper is to examine corporate social disclosure in Libya so as to determine if it follows the western capitalist model or whether it has developed its own…

2159

Abstract

Purpose

The purpose of this paper is to examine corporate social disclosure in Libya so as to determine if it follows the western capitalist model or whether it has developed its own distinct characteristics resulting from influences of the Islamic and socialist environment in which it operates.

Design/methodology/approach

The paper arrives at a definition of western CSR, discovers the reasons that firms make disclosures, and then considers the key influences on Libyan society. It finally studies disclosure in 56 of its companies.

Findings

The results suggest that the emphasis on CSR disclosure in Libya is different from that to be found in the west.

Research limitations/implications

Before final conclusions can be drawn, more companies would need to be studied, from a wider variety of industries.

Originality/value

Despite the limitations, the paper offers an insight into a socialist and Islamic approach to corporate social disclosures.

Details

Social Responsibility Journal, vol. 5 no. 3
Type: Research Article
ISSN: 1747-1117

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Article
Publication date: 10 November 2014

Anne R. Canny

The purpose of this paper is a quantitative exploration of the annual report disclosure of contributions by Australian corporations to the relief appeal following the South-East…

171

Abstract

Purpose

The purpose of this paper is a quantitative exploration of the annual report disclosure of contributions by Australian corporations to the relief appeal following the South-East Asian tsunami of 26 December 2004.

Design/methodology/approach

Hypotheses are developed from legitimacy and media agenda setting perspectives, predicting relationships between financial characteristics of the corporations and of their contributions with respect to presence and volume of content and extent of disclosure of cash amounts. The effect of public awareness of contributions on disclosure variables is also examined. Hypotheses not supported are re-examined from an agency perspective.

Findings

Most correlations, such as company size and volume of content, are found to be consistent with a legitimacy perspective, while those not supported, such as company profit disclosure of cash amounts, can readily be explained from an accountability perspective. Overall, the results indicate a strong relationship between public awareness of the contributions and disclosing behaviour. Size of company and profit were related to some aspects of disclosure, while no relationship was detected between the size of the cash donation and disclosing behaviour.

Research limitations/implications

The findings have important implications for studies of the way in which corporations communicate with their shareholders and other stakeholders when conflicting interests exist and when media exposure has been positive. The results cannot be extrapolated to situations beyond the Tsunami Appeal.

Originality/value

Empirical research into the disclosure of corporate philanthropy by Australian corporations. Consideration of appropriate theoretical frameworks for study of corporate philanthropy disclosure.

Details

Pacific Accounting Review, vol. 26 no. 3
Type: Research Article
ISSN: 0114-0582

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Article
Publication date: 1 October 2002

Patricia Stanton and John Stanton

Corporate annual reports are viewed through the lens of researchers of these documents. The aims are to obtain insight into how researchers view annual reports; to ascertain how…

15525

Abstract

Corporate annual reports are viewed through the lens of researchers of these documents. The aims are to obtain insight into how researchers view annual reports; to ascertain how the different ways of seeing the annual report relate to each other; and to draw out the gaps in this diverse research in a continuing attempt to understand its role and purpose. Selective examination of a decade of corporate annual report research (1990‐2000) reveals how researchers have sought to find visibility and meaning. Few studies address the document as a whole, in terms of the integration of the messages between the various parts of the report. Explanation of the changing structure and content of annual reports remains divided, largely because of the differing perspectives of researchers. They have revealed diversity in the ways of seeing the annual report and a tension in understanding its overall purpose and role.

Details

Accounting, Auditing & Accountability Journal, vol. 15 no. 4
Type: Research Article
ISSN: 0951-3574

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