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Open Access
Article
Publication date: 19 November 2024

Thomas Freudenreich and Elfriede Penz

Grounded in the psychological reactance theory, this study aims to explore more effective strategies to promote environmentally friendly mobility preferences by examining the…

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Abstract

Purpose

Grounded in the psychological reactance theory, this study aims to explore more effective strategies to promote environmentally friendly mobility preferences by examining the interplay between individual value orientations, perceived freedom threats, reactance and assertive language in advertisements promoting sustainable mobility on consumers’ attitude toward such ads.

Design/methodology/approach

An online questionnaire was distributed to 400 participants. Covariance-based structural equation modeling was used to test the hypothesized model.

Findings

The study demonstrates that when seeing assertive ads that promote environmentally friendly mobility options, a prevalent biospheric (hedonic) value orientation leads to a significantly lower (higher) perceived threat toward the ad. This was not the case when seeing the non-assertive ad. While assertiveness in ads has a greater positive influence on the relationship between perceived freedom threat and reactance, non-assertiveness has a greater negative effect on the relationship between perceived reactance and attitude toward green ads.

Practical implications

Organizations promoting sustainable mobility should tailor advertisements to audience values. For groups with shared values, direct and assertive messages work. For broader audiences, emphasize message attractiveness over assertiveness.

Originality/value

The study investigates the influence of assertive message framing and individual value orientations on the reactance process in the context of environmentally friendly mobility. It finds individual value orientations to be a significant factor in the reactance process, further extending the psychological reactance theory. Moreover, it revalidates reactance as a construct consisting of anger and negative cognition.

Details

Journal of Consumer Marketing, vol. 42 no. 1
Type: Research Article
ISSN: 0736-3761

Keywords

Book part
Publication date: 6 December 2024

Premendra Kumar Singh, Dikshit Gupta, Rajinder Kumar, Raju Ganesh Sunder and Bidhu Kanti Das

Purpose: This study examines how corporate social responsibility (CSR) affects Tata enterprises’ financial performance. Numerous studies have examined how CSR affects company FP…

Abstract

Purpose: This study examines how corporate social responsibility (CSR) affects Tata enterprises’ financial performance. Numerous studies have examined how CSR affects company FP, with mixed results. The large variety of outcomes may have been due to erroneous analysis or insignificantly controlled variables, but the most likely explanation is that different research utilised different approaches. This study examines the relationship between CSR and financial performance in India using Tata Group companies listed on the BSE100.

Methodology: The BSE100-listed Tata companies were chosen for investigation because Tata's are pioneer in philanthropy and CSR. The present investigation relies on data obtained from annual reports and sustainability reports of the respective companies for a period of 10 years (2013–2022). Regression analysis was performed using Stata version 14 to evaluate the relationship between CSR spending and financial performance.

Research limitation: The study is confined to 7 Tata companies indexed in the BSE100 for 10 years (FY2013–FY2022).

Social implication: Tata companies’ ethics and philanthropy activities are landmarks in Indian society that can be used to motivate the business stakeholders to contribute more to CSR. The tourism companies can use Tata's CSR model to grow their financial performance.

Findings: The findings of the study depict that financial performance is positively impacted by the amount spent on CSR by the companies. Companies that invest more in CSR have higher profitability, ROA, ROE, EPS, MB Ratio and MR_Daily.

Originality: This chapter will add comprehensive knowledge about the relationship of CSR and financial performance.

Details

Corporate Social Responsibility, Corporate Governance and Business Ethics in Tourism Management: A Business Strategy for Sustainable Organizational Performance
Type: Book
ISBN: 978-1-83608-705-2

Keywords

Article
Publication date: 18 April 2023

Ahesha Perera and Liz Rainsbury

This study aims to demonstrate how Carney’s ladder of analytical abstraction is used to examine the motivations of banks for reporting human capital (HC) information.

Abstract

Purpose

This study aims to demonstrate how Carney’s ladder of analytical abstraction is used to examine the motivations of banks for reporting human capital (HC) information.

Design/methodology/approach

The authors use semi-structured interviews of senior bank employees at eight large New Zealand banks. They analyse the managers’ views using a constructive mapping of responses applying Carney’s ladder of analytical abstraction. The findings are interpreted from a stakeholder theory perspective.

Findings

The authors find that the New Zealand banks report on HC to manage reputation, strengthen employee relationships and achieve competitive advantages. The results suggest that banks engage in opportunistic reporting to distract external stakeholders while advancing their interests.

Research limitations/implications

The study will guide researchers in the use of Carney’s ladder of analytical abstraction in analysing qualitative data.

Practical implications

This study provides insights for businesses to improve the consistency and quality of HC reporting and ensure that the information needs of broader stakeholder groups are met.

Originality/value

Some previous voluntary reporting studies analyse their data using inductive analysis. The authors use Carney’s ladder of analytical abstraction as a framework to guide our inductive analysis.

Details

Qualitative Research in Accounting & Management, vol. 20 no. 3
Type: Research Article
ISSN: 1176-6093

Keywords

Open Access
Article
Publication date: 28 June 2021

Yangyi Zeng and Thomas Herzfeld

Mental budgeting, as a part of mental accounting theory, is expected to impact a household's budgetary management in terms of expenses. The purpose of this paper is to study…

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Abstract

Purpose

Mental budgeting, as a part of mental accounting theory, is expected to impact a household's budgetary management in terms of expenses. The purpose of this paper is to study whether and how mental budgeting can explain differences in farmers' reactions to different incentives of low-toxicity pesticide use.

Design/methodology/approach

Based on data from a survey of 393 vegetable farmers in the Sichuan Province, this analysis, using a Likert Scale approach, first explores whether farmers utilize mental budgeting. Secondly, using a Probit model, this paper analyzes how mental budgeting affects farmers' intentions to switch to low-toxicity pesticide use when faced with different incentives.

Findings

The results show that the majority of farmers categorize agricultural inputs into different groups and that 26.46% of the investigated farmers utilize mental budgeting for pest control practices. In addition, farmers who utilizing mental budgeting report a higher willingness to switch to low-toxicity pesticides when they're presented with a specific subsidy. Furthermore, if offered a price premium for quality, the willingness to switch to low-toxicity pesticides for farmers utilizing mentally budget is lower compared to other farmers.

Originality/value

This paper examines the existence of mental budgeting among farmers. It provides a better understanding of how farmers categorize agricultural inputs and their mental mechanisms with respect to agricultural expenses. Finally, this paper is the first to study the effects of mental budgeting on farmers' reactions to different incentives aimed at stimulating the adoption of low-toxicity pesticides.

Details

China Agricultural Economic Review, vol. 13 no. 3
Type: Research Article
ISSN: 1756-137X

Keywords

Article
Publication date: 1 May 1913

The Pure Food and Health Society of Great Britain held a conference at the Inns of Court Hotel, Holborn, on May 27. Mr. H. E. MORGAN presided, supported by LORD CAMOYS and Mr. S…

Abstract

The Pure Food and Health Society of Great Britain held a conference at the Inns of Court Hotel, Holborn, on May 27. Mr. H. E. MORGAN presided, supported by LORD CAMOYS and Mr. S. F. EDGE. The principal objects of the conference were to discuss (1) the best methods of preventing food frauds and substitutions that are injurious to consumer and honest manufacturer alike; (2) some means of educating the public, preferably by advertisement, so that they can discriminate genuine and good from inferior, worthless, and fraudulent articles.

Details

British Food Journal, vol. 15 no. 5
Type: Research Article
ISSN: 0007-070X

Article
Publication date: 22 September 2023

Bambang Tjahjadi, Noorlailie Soewarno, Tsanya El Karima and Annisa Ayu Putri Sutarsa

This study aims to determine whether socially friendly business strategy impacts social sustainability performance and, if so, whether social management process and spiritual…

Abstract

Purpose

This study aims to determine whether socially friendly business strategy impacts social sustainability performance and, if so, whether social management process and spiritual capital act as mediators and moderators of the relationship.

Design/methodology/approach

This study uses a comprehensive research framework consisting of the mediation and moderation relationship among four constructs, namely, socially friendly business strategy, social management process, spiritual capital and social sustainability performance. A total of 433 owners/managers of micro, small and medium-sized firms (MSMEs) in the Indonesian province of East Java took part in this study, and the data were gathered using a survey method. The resource-based view, stakeholder theory and partial least squares structural equation modelling are all used in this study to evaluate and explain the hypotheses.

Findings

The results show that both socially friendly business strategy and social management process positively affect social sustainability performance. Further analysis reveals that spiritual capital moderates the effect of socially friendly business strategy on social sustainability performance. Second, social management process mediates the influence of socially friendly business strategy on social sustainability performance in part.

Research limitations/implications

The current study has limitations. First, it restricts the scope of its sample to MSMEs in Indonesia’s East Java Province. As a result, it also restricts its generalizability, and care must be used if the findings are applied to other types of organizations and geographic areas. Second, some survey participants needed help to complete the online questionnaire. As a result, collecting the data were less successful than anticipated. This study has significant implications for the development of the stakeholder theory, particularly in elucidating the mechanisms by which socially responsible corporate strategies, social management practices and performance in terms of social sustainability are affected.

Practical implications

The findings provide a comprehensive guidance for owners/managers in reorienting their business strategy, managing the social management process and building their spiritual capital to achieve social sustainability performance. It provides materials for researchers and students who are interested in studying the subject matter.

Social implications

MSMEs have a significant role in society. The welfare of society will therefore increase if social sustainability performance is successful. The overall model of social sustainability performance improvements and its antecedents are presented in this study.

Originality/value

To the best of the authors’ knowledge, this study is among the first attempts to explore the general model of improving social sustainability performance using four constructs that are rarely used in previous studies. It also uses a new data set and research setting in Indonesia as one of the emerging countries.

Article
Publication date: 3 July 2024

Elias Appiah-Kubi

Sustainability research has become important than ever, due to the visible effects of business operations on the environment, and the increasing green consciousness among the…

Abstract

Purpose

Sustainability research has become important than ever, due to the visible effects of business operations on the environment, and the increasing green consciousness among the various stakeholder groups. These stakeholder groups mount pressure on organizations, to inculcate sustainable practices in their operations. In light of the stakeholder-resource-based view, this paper aims to examine the direct effect of stakeholder pressure on sustainability information disclosures. The mediation effect of perceived benefits in the nexus amidst stakeholder pressure and sustainability information disclosures was also assessed. Lastly, the paper assessed the moderation effect of sustainability knowledge in the nexus between perceived benefits and sustainability information disclosures.

Design/methodology/approach

This research is quantitative in nature. Structured questionnaire was deployed as the data collection tool. Small and Medium Enterprises in Ghana formed the population. Data set from 258 Ghanaian small and medium enterprises was analyzed by the use of structural equation modeling.

Findings

Contrary to expectation, the study revealed that the effect of stakeholder pressure on sustainability information disclosures is positive, but statistically insignificant. The nexus between stakeholder pressure and sustainability information disclosures was revealed to be fully mediated by perceived benefits. Lastly, sustainability knowledge was revealed to positively moderate the relationship amidst perceived benefits and sustainability information disclosures.

Originality/value

This paper contributes to sustainability literature by demonstrating how stakeholder pressure influences sustainability information disclosures in the context of small and medium enterprises in an emerging economy.

Details

Journal of Accounting & Organizational Change, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1832-5912

Keywords

Content available
Article
Publication date: 5 September 2023

Claudia Yáñez-Valdés and Maribel Guerrero

Innovative initiatives focusing on social and environmental impact often need help to secure traditional financial resources for their launch. Equity crowdfunding platforms (ECF…

Abstract

Purpose

Innovative initiatives focusing on social and environmental impact often need help to secure traditional financial resources for their launch. Equity crowdfunding platforms (ECF) provide a potential funding source for these initiatives, particularly for technological inventors. This research paper aims to theorize how ECF campaigns attract investors to invest in technological initiatives with social and environmental value proposition impacts.

Design/methodology/approach

Using an inductive qualitative approach, the authors have gained insights, from 35 sustainable technological projects sponsored by a Chilean equity-crowdfunding platform, regarding the business model's transformation to achieve sustainable social and environmental impacts.

Findings

Findings show that disruptive technologies and sustainable aims are pivotal factors in successfully attracting investors to support sustainable technological initiatives through ECF platforms or campaigns. These factors led investors to actively engage with these projects and contribute to the value-creation process by transforming business models with social and environmental impacts and utilizing sustainable technology to enhance efficiency and optimize available resources.

Research limitations/implications

Due to the nature of this research, researchers must test the proposed conceptual framework using longitudinal quantitative data from multiple ECF platforms, technological solutions and investors worldwide in future research to enhance the comprehension of this phenomenon.

Practical implications

The findings highlight the significant contribution of ECF platforms and technological portfolios toward creating sustainable impacts. It is a good signal for investors interested in investing in technological initiatives and addressing social and environmental challenges.

Social implications

The contribution of disruptive technological projects from ECF platforms and ECF investors to tackle social and environmental challenges.

Originality/value

This research theorizes how ECF platforms tackle social challenges by encouraging investors to invest and participate with entrepreneurs in the co-creation process of sustainable technological solutions.

Details

European Journal of Innovation Management, vol. 27 no. 7
Type: Research Article
ISSN: 1460-1060

Keywords

Article
Publication date: 11 December 2017

Lauren Rolph and Ken McGarry

The purpose of this paper is to review the efficacy of atypical antipsychotics in combination with clozapine. Previous meta-analyses have assessed the use of both typical and…

Abstract

Purpose

The purpose of this paper is to review the efficacy of atypical antipsychotics in combination with clozapine. Previous meta-analyses have assessed the use of both typical and atypical antipsychotics in combination with clozapine, combination treatment being withheld only for those patients deemed treatment resistant.

Design/methodology/approach

Outcomes assessed included: positive, negative and overall symptom score. The total numbers of participants (n=588) were scored using the Positive and Negative Symptom Scale/the Brief Psychiatric Rating Scale and effect sizes were used to judge the efficacy of the combination treatments. Data gained from the ten randomized, double blind, placebo controlled trials were analysed using the R statistical software.

Findings

The effect sizes gained from analysis showed a small benefit of combination therapy over clozapine monotherapy. Therefore, it is the recommendation of this analysis that alternative avenues be sought in order to treat patients who have a sub-optimal response to clozapine with a combination other than two second generation antipsychotics.

Research limitations/implications

The initial trials search unveiled 1,412 studies. After the inclusion and exclusion criteria were applied, ten trials were used in this meta-analysis.

Practical implications

The recommendation of this analysis that alternative medications be sought in order to treat patients who have a sub-optimal response to clozapine with a combination other than two second generation antipsychotics. This route should only be used once all other treatment options have been exhausted.

Originality/value

This meta-analytical study looks specifically at the combination of atypical antipsychotics with clozapine in comparison to clozapine monotherapy. This work extends existing meta-analysis by incorporating data from more recent trials.

Details

Mental Health Review Journal, vol. 22 no. 4
Type: Research Article
ISSN: 1361-9322

Keywords

Article
Publication date: 27 July 2023

Di Ke, Ximeng Jia, Yuanyuan Li and Peipei Wang

Taking a dynamic endogenous perspective, this study aims to examine neglected endogeneity issues in the relationship between corporate social responsibility (CSR) and brand value…

Abstract

Purpose

Taking a dynamic endogenous perspective, this study aims to examine neglected endogeneity issues in the relationship between corporate social responsibility (CSR) and brand value and the relationship’s moderation by corporate governance.

Design/methodology/approach

The study uses the three-stage least squares (3SLS) method on 990 samples of the 110 most valuable listed companies published by the World Brand Lab for 2013–2021 to empirically test the two-way interactive endogenous relationship between CSR and brand value.

Findings

The findings reveal that increasing investment in CSR increases brand value in the current period, which prompts companies to reduce investment in social responsibility, resulting in a decline in future brand value. Concerning the moderating effect of corporate governance variables, the size of the board of directors and the board’s proportion of independent directors positively regulate the relationship between CSR and brand value. By contrast, the proportion of executive shareholdings has a negative impact.

Originality/value

This study’s findings complement previous studies on endogeneity in the relationship between CSR and brand value, and enrich the literature on corporate governance, CSR and brand value as a whole. In addition, the study uses the 3SLS method, which avoids endogeneity problems and eliminates the one-sidedness of the subjective selection of instrumental variables.

Details

Chinese Management Studies, vol. 18 no. 3
Type: Research Article
ISSN: 1750-614X

Keywords

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