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…
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.
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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…
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.
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…
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.
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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…
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.
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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…
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.
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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…
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.
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…
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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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…
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.
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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…
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.
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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…
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.