Antonio J. Mateo-Márquez, José M. González-González and Constancio Zamora-Ramírez
This study aims to analyse the relationship between countries’ regulatory context and voluntary carbon disclosures. To date, little attention has been paid to how specific climate…
Abstract
Purpose
This study aims to analyse the relationship between countries’ regulatory context and voluntary carbon disclosures. To date, little attention has been paid to how specific climate change-related regulation influences companies’ climate change disclosures, especially voluntary carbon reporting.
Design/methodology/approach
The New Institutional Sociology perspective has been adopted to examine the pressure of a country’s climate change regulation on voluntary carbon reporting. This research uses Tobit regression to analyse data from 2,183 companies in 12 countries that were invited to respond to the Carbon Disclosure Project (CDP) questionnaire in 2015.
Findings
The results show that countries’ specific climate change-related regulation does influence both the participation of its companies in the CDP and their quality, as measured by the CDP disclosure score.
Research limitations/implications
The sample is restricted to 12 countries’ regulatory environment. Thus, caution should be exercised when generalising the results to other institutional contexts.
Practical implications
The results are of use to regulators and policymakers to better understand how specific climate change-related regulation influences voluntary carbon disclosure. Investors may also benefit from this research, as it shows which institutional contexts present greater regulatory stringency and how companies in more stringent environments take advantage of synergy to disclose high-quality carbon information.
Social implications
By linking regulatory and voluntary reporting, this study sheds light on how companies use voluntary carbon reporting to adapt to social expectations generated in their institutional context.
Originality/value
This is the first research that considers specific climate change-related regulation in the study of voluntary carbon disclosures.
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Antonio J. Mateo-Márquez, José M. González-González and Constancio Zamora-Ramírez
This paper aims to analyze the influence of organizational and contextual factors on companies’ decisions to set absolute emissions targets and science-based targets (SBTs).
Abstract
Purpose
This paper aims to analyze the influence of organizational and contextual factors on companies’ decisions to set absolute emissions targets and science-based targets (SBTs).
Design/methodology/approach
This study uses a sample of 23,166 observations across 69 countries from 2016 to 2020 to analyze the likelihood of firms to establish absolute emissions targets and SBTs.
Findings
The results show that firm size, governance, climate-related regulation and moral acceptance in the country in question positively influence companies’ decisions on these matters. Furthermore, while profitability has a positive influence on the participation of companies in the SBT initiative (SBTi), both the financial risk involved and sector emissions intensity can discourage companies from participating in the SBTi or from establishing absolute emissions targets.
Practical implications
This study may allow regulators and policymakers to encourage carbon information disclosure with a greater focus on aspects that specifically contribute to evaluating ways of promoting effective behavior on the part of companies in the fight against climate change.
Social implications
The results of this study serve to support the demands of civil society, as well as to guide regulators in the design of measures in the fight against climate change and steer the decision-making of investors in moving toward a low carbon economy.
Originality/value
To the best of the authors’ knowledge, this study is the first to examine whether organizational and contextual factors affect companies’ propensity to set absolute emissions targets and SBTs.
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Jose M. Chaves-Gonzalez and Miguel A. Vega-Rodríguez
The purpose of this paper is to study the use of a heterogeneous and evolutionary team approach based on different sources of knowledge to address a real-world problem within the…
Abstract
Purpose
The purpose of this paper is to study the use of a heterogeneous and evolutionary team approach based on different sources of knowledge to address a real-world problem within the telecommunication domain: the frequency assignment problem (FAP). Evolutionary algorithms have been proved as very suitable strategies when they are used to solve NP-hard optimization problems. However, these algorithms can find difficulties when they fall into local minima and the generation of high-quality solutions when tacking real-world instances of the problem is computationally very expensive. In this scenario, the use of a heterogeneous parallel team represents a very interesting approach.
Design/methodology/approach
The results have been validated by using two real-world telecommunication instances which contain real information about two GSM networks. Contrary to most of related publications, this paper is focussed on aspects which are relevant for real communication networks. Moreover, due to the stochastic nature of metaheuristics, the results are validated through a formal statistical analysis. This analysis is divided in two stages: first, a complete statistical study, and after that, a full comparative study against results previously published.
Findings
Comparative study shows that a heterogeneous evolutionary proposal obtains better results than proposals which are based on a unique source of knowledge. In fact, final results provided in the work surpass the results of other relevant studies previously published in the literature.
Originality/value
The paper provides a complete study of the contribution provided by the different metaheuristics included in the team and the impact of using different sources of evolutionary knowledge when the system is applied to solve a real-world FAP problem. The conclusions obtained in this study represent an original contribution never reached before for FAP.
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M. José González, Irene Lapuerta, Teresa Martín-García and Marta Seiz
Using data from a qualitative longitudinal sample of 31 non-traditional fathers-to-be interviewed in 2011 and then again in 2013, when the child was about 18 months old, we…
Abstract
Using data from a qualitative longitudinal sample of 31 non-traditional fathers-to-be interviewed in 2011 and then again in 2013, when the child was about 18 months old, we examine the relationship between prenatal anticipation and the development of ‘positive paternal involvement’ (i.e. an engaged, accessible and responsible type of fatherhood). We expect differences with regard to the antenatal development of a non-normative father identity to explain variations in subsequent paternal involvement. While there might be – and there often is – a discrepancy between fathers’ prenatal intentions and actual practices after childbirth, anticipating concrete needs and actively foreseeing particular paid work adaptations favour the development of a positive paternal involvement. Our analysis reveals the importance of anticipation during pregnancy – that is, the development of an identity as a father and of explicit plans for employment adaptations – in facilitating men’s greater implication in care. The empirical findings also show that non-traditional gender attitudes and favourable working conditions facilitate fathers’ involvement, yet are not enough in themselves to guarantee the development of a positive type of fatherhood covering the three noted dimensions of care. Achieving the latter in Spain will likely require the encouragement of shared parenting responsibilities through normative changes in workplaces, the revision of parental leave policies and the integration of fathers-to-be in prenatal education classes. Our research contributes to shedding new light on the elements that favour a positive paternal involvement, which has the potential to enhance both children’s well-being and gender equality.
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Trevor Hassall, Jose L. Arquero, John Joyce and Jose M. Gonzalez
The purpose of this paper is to establish a link between communication apprehension and communication self‐efficacy in accounting students.
Abstract
Purpose
The purpose of this paper is to establish a link between communication apprehension and communication self‐efficacy in accounting students.
Design/methodology/approach
This is achieved by the use of two questionnaires jointly distributed to the students involved. The Personal Report of Communication Apprehension (PRCA‐24) developed by McCroskey to measure oral communication apprehension[1] (OCA) and the instrument for written communication apprehension (WCA) developed by Daly and Miller and a questionnaire to measure communication self‐efficacy. This had been developed using the guidelines set out by Bandura and was designed to measure two constructs: oral communication self‐efficacy, and written communication self‐efficacy.
Findings
The two separate statistical tests to identify the connection between the two concepts both indicated the existence of a strong relationship between the two. This was shown not only in the overall relationship between communication apprehension and self‐efficacy but also equally strongly in their constituent components.
Practical implications
The existence of this relationship is important because it provides a possible development in terms of understanding the barrier to the development of communication skills and also indicates a possible redirection to alleviate and remove the barrier. In order for accountants to meet future challenges, there is substantial evidence that the development of communication skills will be vital.
Originality/value
This paper draws the conclusion that in the future consideration needs to be given to incorporating into the pedagogy of accounting education, especially in those areas involving the development of communication skills, approaches that increase self‐efficacy.
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Emilio J. González and José M. Mella
This chapter focuses on the main challenges of teaching and learning European Union (EU) issues, bearing in mind that the future of the EU is far from being granted, the shock of…
Abstract
This chapter focuses on the main challenges of teaching and learning European Union (EU) issues, bearing in mind that the future of the EU is far from being granted, the shock of Brexit, and the new technological innovations. The purpose is to design a methodology for teaching EU using knowledge management and design thinking procedures. Knowledge management refers to information selection, acquisition, integration, analysis and sharing knowledge that takes place in an environment dominated by social networks in which technological links play a major role. The design thinking procedures, as a collaborative methodology, create groups of students in the classroom. Each group should represent an EU member state. Once groups are created, the teacher must give them a task that may include a problem that the EU has had to solve during its history. Then, individual groups must be asked to design a solution. A consensus among all participating groups on the proposed solution should be reached. To design a solution, based on a mind map, groups should be working inside and outside the classroom using technological tools and interacting through social media. At the end of this process, students must play a Kahoot to fix and clarify the key concepts of each lesson. This process must be repeated for all the chapters of the EU syllabus. The syllabus is made up of key issues of the EU. Students should be taken to discover how EU affects their lives and to wonder how they would be without the EU.
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Maurício Bonatto Machado de Castilhos, Marília Gonçalves Cattelan, Ana Carolina Conti‐Silva and Vanildo Luiz Del Bianchi
This paper aims to evaluate the consumer acceptance of Bordô and Isabel wines from innovative winemaking in order to increase red wine consumption by consumers to obtain…
Abstract
Purpose
This paper aims to evaluate the consumer acceptance of Bordô and Isabel wines from innovative winemaking in order to increase red wine consumption by consumers to obtain nutritional benefits.
Design/methodology/approach
All wines were produced by a standard procedure of vinification. Pre‐drying treatment aimed at drying the grapes up to 22°Brix and static pomace wines presented the constant contact between the must and pomace. Sensory acceptance was carried out by 80 consumers who evaluated eight samples (six experimental wines and two commercial wines) concerning the attributes: appearance, aroma, body, flavor and overall acceptance.
Findings
Experimental wines presented higher acceptance when compared to commercial wines and cluster analysis shows the splitting of consumer preferences, highlighting the higher acceptance of traditional Bordô wine and static pomace samples in all sensory attributes. Pre‐drying process enhances the concentration of coloured compounds, to highlight the appearance acceptance of these samples.
Research limitations/implications
Although this paper has limited the consumer acceptance of red table wines, the innovative treatments will be applied in Vitis vinifera red wines.
Practical implications
The wide acceptance of static pomace and pre‐drying wines has promoted further information about innovative winemaking that can be applied in Brazilian and worldwide wineries.
Social implications
The innovative treatments can change sensorial features of wines and therefore influence the choice of consumers as well as enhancing the nutritional benefits of red wines.
Originality/value
The pre‐drying and static pomace winemaking are the novelty of this study and the wide acceptance of the sensory attributes concerning these treatments indicates the potential for application in wineries.
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Teresa Jurado-Guerrero, Jordi M. Monferrer, Carmen Botía-Morillas and Francisco Abril
Most studies on work–life support at workplaces consider work–life balance to be a women’s issue, either explicitly or implicitly. This chapter analyses how fathers who are…
Abstract
Most studies on work–life support at workplaces consider work–life balance to be a women’s issue, either explicitly or implicitly. This chapter analyses how fathers who are involved caregivers are supported or hindered in attaining work–life balance by their workplaces. It explores the following three questions: (1) why fathers value some job adaptations over others compared with mothers; (2) how organizational cultures influence the work–life balance of new fathers and (3) what differences exist across public and private sectors as well as large versus small companies. A qualitative approach with three discussion groups and 22 involved fathers enables us to explore these issues for large companies, public sector workplaces and small businesses. We find that tight time schedules, flextime, telework, schedule control and fully paid nontransferable leaves of absence constitute policies that favor involved fatherhood, while measures without wage replacement generate fear of penalization in the workplace and do not fit the persistent relevance of the provider role. In addition, un-similar supervisors, envy, lack of understanding and gender stereotypes among co-workers and clients constitute cultural barriers at the workplace level. Contrary to our expectations, small businesses may offer a better work–life balance than large companies, while the public sector is not always as family-friendly as assumed.