Tiffany Cheng Han Leung and Rob Gray
This paper aims to explore the extent to which social responsibility and social and environmental reporting and disclosure have any relevance in the (so-called) controversial…
Abstract
Purpose
This paper aims to explore the extent to which social responsibility and social and environmental reporting and disclosure have any relevance in the (so-called) controversial industries. The literature is ambivalent over the extent to which it is expected to see corporate social responsibility and social disclosure employed as active legitimation strategies. However, the apparent importance of “responsible gambling” in both the literature and in gambling industry initiatives suggests, at least a priori, that the international industry is active in some degree of legitimation.
Design/methodology/approach
This exploratory study examines the social and environmental disclosures of a sample of large companies in each of five countries over a three-year period using conventional content analysis.
Findings
The results are unexpected in that, although disclosure is dominated by employee- and director-related, other areas of social and environmental – and indeed economic – activity feature hardly at all. There is remarkably little disclosure around responsible gambling.
Research limitations/implications
The paper is a research note based on a range of samples across five countries and is, inevitably, tentative. The implications, albeit tentative, include the need to re-theorise corporate disclosure, especially in the controversial sectors.
Originality/value
The note adds to the accounting literature concerned with the controversial industries and contributes to the scarce social accounting research in the gambling sector. The authors hope that the research will be useful in guiding more focused and in-depth studies into this increasingly important and counter-intuitive area.
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Tiffany Cheng Han Leung, Robin Stanley Snell and Daisy Lee
We identify lessons from a project sponsored by a large charitable trust, which sought to build capability for end-of-life (EOL) care in Hong Kong through interdisciplinary and…
Abstract
Purpose
We identify lessons from a project sponsored by a large charitable trust, which sought to build capability for end-of-life (EOL) care in Hong Kong through interdisciplinary and multi-agency collaboration.
Design/methodology/approach
An in-depth case study drawing on 21 in-depth interviews with diverse stakeholders was conducted. Lyman et al.’s (2018) model of organisational learning (OL) in healthcare settings was applied to analyse the relative emphasis on particular contextual factors and mechanisms, and to identify outcomes perceived to have been achieved.
Findings
Infrastructure such as materials for assessment and education received the most emphasis among the contextual factors and deliberate learning such as training sessions received the greatest attention among the mechanisms. While perceptions indicated that desired outcomes were being achieved in terms of social impact, there were relatively few mentions of “soft” factors such as enhanced motivation, leadership or OL skills among staff.
Originality/value
This study extends the literature on how to create valuable social impact through OL. While prior studies have examined social impact in terms of solutions for social and environmental problems, ours is one of the few that examines how improvements are made to organisations’ capability to deliver such impacts in the context of healthcare.
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The purpose of this paper is to examine how responsible gambling policies are communicated and presented as a legitimation strategy to different stakeholders.
Abstract
Purpose
The purpose of this paper is to examine how responsible gambling policies are communicated and presented as a legitimation strategy to different stakeholders.
Design/methodology/approach
This study is based primarily on 49 semi-structured interviews with internal and external stakeholders of Macao’s gambling industry in 2011. This study draws on Reast et al.’s (2012) legitimacy-seeking strategy framework.
Findings
The findings indicate that these organisations use construing and earning legitimacy strategies to ensure passive support and acquiescence from certain stakeholder groups, and they deploy bargaining and capturing legitimacy strategies to generate active support for this morally contested industry. As a means of attaining long-standing legitimacy in the industry, gambling operators engage symbolically rather than substantively in responsible gambling to minimise the legitimacy gap.
Research limitations/implications
The findings of the study pertain to a unique setting and might not be suitable for generalisation.
Practical implications
In the absence of stringent legal mechanisms and strong external stakeholder pressure, the 12th Five-Year Plan of the People’s Republic of China aims to transform Macao into a “World Centre of Tourism and Leisure”, and gambling companies may soon face much stronger pressures from the Chinese Government and the Macao Government.
Social/implications
Voluntary responsible gambling initiatives are liable to be used only in symbolic fashion, without offering genuine engagement or full commitment to the most vulnerable stakeholder group.
Originality/value
This study contributes to the literature on social and accounting literature by providing an in-depth case study of how organisations in the gambling industry use different communication strategies to shape and respond to controversial issues.
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Tiffany Cheng Han Leung, Jieqi Guan and Yui-Yip Lau
This study aims to examine management attitude and awareness towards green logistics, explores the external conditions that drive and restrict its positive behaviour, investigates…
Abstract
Purpose
This study aims to examine management attitude and awareness towards green logistics, explores the external conditions that drive and restrict its positive behaviour, investigates the level of its adoption amongst logistics service providers (LSPs) and determines the major barriers affecting its application in the industry.
Design/methodology/approach
This research investigates the key decision-making process on green logistics attitude and behaviour through in-depth interviews and thematic analysis.
Findings
This study explores both institutional and individual-level attitudes/awareness. Then, the driving and restraining forces and the challenges that influence the industry’s adoption of green initiatives are determined. Finally, this study constructs a framework following a behavioural driving route with interactions among green “attitude”, sustainable “subjective norms”, “behavioural control” and “external context” factors.
Practical implications
Findings can enlighten the practitioners who are struggling to adopt the green or low-carbon practice and provide valuable insights and constructive advice to LSPs and their stakeholders.
Social implications
Findings can draw the government and policy-makers’ attention to provide necessary financial or non-financial support for the practitioners to improve their green operations.
Originality/value
To the best of the authors’ knowledge, this study is one of the first attempts to adopt the hybrid theoretical lens on the green behaviour of the logistics industry. New insights are added to existing environmental management literature with a wider understanding and deeper investigation of the decision-making on green logistics in the industry. The theoretical framework in this study can offer future applications to a relevant large-scale study.
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Artie W. Ng, Tiffany Cheng Han Leung, Tao-Wang Yu, Charles H. Cho and Tai Ming Wut
This study aims to examine the potential disparities in environmental, social and governance (ESG) reporting among emerging Chinese enterprises (ECEs). ECEs are subject to a set…
Abstract
Purpose
This study aims to examine the potential disparities in environmental, social and governance (ESG) reporting among emerging Chinese enterprises (ECEs). ECEs are subject to a set of internationally oriented ESG requirements imposed by the regulator of a global financial center that is exposed to diverse stakeholders. The authors also consider ECEs’ underlying institutional ownership, which exhibits influence over governance as a salient component of ESG.
Design/methodology/approach
This study is based on a random sample of 500 ECEs listed on the Stock Exchange of Hong Kong (SEHK) – the global financial center of China. ESG reporting is measured by using the key performance indicators of the SEHK’s ESG Reporting Guide. The data are collected from annual reports that contain ESG disclosures or standalone ESG/sustainability reports published during the 2018–2019 fiscal year. The authors adopt binary logistic regressions and Chi-square tests to test the proposed hypotheses.
Findings
The authors find that ECEs’ heterogeneous institutional ownership and the extent of overseas development are associated with their disclosures on climate change. ECEs with international institutional ownership are found to be a significant factor for reporting aligned with the United Nations sustainable development goals (SDGs), using external assurance and stakeholder engagement, rather than state-owned enterprises (SOEs) and private companies. The authors also document that the presence of independent nonexecutive directors (INEDs) is significantly associated with reporting on meeting the SDGs and its use of external assurance, while the presence of female directors is a significant factor influencing disclosure emphasis on energy-saving initiatives.
Practical implications
The authors provide an empirical study of ECEs beyond the focus on SOEs that are expected to produce comprehensive ESG reporting in addressing a broader international community of stakeholders apart from the regime of their home country. The authors document the pertinence of ECEs’ institutional ownership and governance diversity to ESG reporting. In particular, international stakeholders need to recognize such underlying differences among ECEs rather than viewing them as a homogeneous group.
Social implications
The authors suggest that policymakers and practitioners in Asian countries consider increasing the presence of INEDs and gender diversity on ECE boards to enhance ESG reporting, which reinforces the findings of prior international studies suggesting such governance practices.
Originality/value
This study contributes to the existing body of knowledge about ESG reporting by documenting the underlying heterogeneity within ECEs, which are subject to a set of internationally oriented standards, as evidenced by their disparities in ESG reporting.
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Daisy Lee, Calvin Wan, Tiffany Cheng Han Leung, Sharyn Rundle-Thiele and Gabriel Li
This paper aims to illustrate the application and effectiveness of a marketing programme co-designed by supply- and demand-side stakeholders to reduce consumer food waste in…
Abstract
Purpose
This paper aims to illustrate the application and effectiveness of a marketing programme co-designed by supply- and demand-side stakeholders to reduce consumer food waste in restaurants.
Design/methodology/approach
This stakeholder-based marketing pilot study adopted the co-create, build and engage framework for programme design and implementation. Major stakeholders, interacting at the point-of-sale, participated in a series of focus groups, interviews and co-design. The research process informed the marketing mix, which aimed to provide value for all parties. The four-week pilot programme was delivered in a non-buffet-style commercial restaurant chain for 10 months. The amount of consumer food leftovers was measured and compared with pre-programme baseline data to evaluate programme effectiveness.
Findings
The results show that the marketing mix co-designed by restaurant stakeholders and consumers effectively reduced food waste by almost half in the pilot period. The profitability of the pilot restaurant increased as food costs decreased.
Research limitations/implications
This research demonstrates how working with stakeholders from both the supply and demand sides can identify motivations and barriers. Insights gained in the research phase can inform the delivery of a marketing mix that reduces consumer food waste. This study demonstrates the marketing research, design, implementation and evaluation process for a marketing programme that reduced consumer food waste.
Practical implications
To effectively reduce consumer food waste, practitioners should not only focus on changing consumers’ behaviour. Co-designing solutions with food service stakeholders to address business and operation challenges is crucial to the attainment of a positive impact at the point-of-sale.
Originality/value
This research shows how marketing changes behaviour in individuals and business entities, contributing to positive environmental impact through waste reduction in the commercial food service sector.
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Carlos Noronha, Tiffany Cheng Han Leung and On Ieng Lei
The purpose of this paper is to focus on the corporate response of Chinese railway companies after the deadly Wenzhou train accident in China which happened on July 23, 2011. Few…
Abstract
Purpose
The purpose of this paper is to focus on the corporate response of Chinese railway companies after the deadly Wenzhou train accident in China which happened on July 23, 2011. Few studies on corporate social responsibility (CSR) in developing countries have looked into whether the information disclosed by companies is satisfactory with sufficient response after a major incident has happened.
Design/methodology/approach
Five companies with the largest market value in the Chinese railway industry involved in the production of trains and railway systems connected to the “7.23” incident were taken as the observations in this study. Information published by the companies and the media related to the accident, including CSR and sustainability reports, company Web sites, news and press releases and Internet postings, were investigated in detail in a qualitative manner.
Findings
The findings show that disclosure of information related to the “7.23” incident was very low or almost inexistent in the observed companies. For those that claimed that they had followed CSR reporting standards and guidelines, the disclosed information appeared to be insufficient to reveal practical information and fulfill stakeholders’ requirements. The study also sheds light on the corporate reporting behaviors of Chinese state-owned enterprises by applying legitimacy, stakeholder and institutional theories to the unique social and political environment in the country.
Originality/value
This paper critically reveals the poor corporate response after the “7.23” incident in Chinese railway companies. The case serves as an example for the companies to ponder on what improvements are called for in terms of social reporting and relevant corporate actions after a major accident. Also, the study contributes to the CSR disclosure literature concerning developing countries by examining the case of China and the little studied railway industry run by the state.
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Nripendra P. Rana, Anurag Singh, Satyanarayana Parayitam, Anubhav Mishra and Deepa Bhatt Mishra
The pandemic has severely affected sharing economy businesses specially ride-hailing services due to high levels of human-touch points. This research investigates the impact of…
Abstract
Purpose
The pandemic has severely affected sharing economy businesses specially ride-hailing services due to high levels of human-touch points. This research investigates the impact of COVID-19 infodemic, identification, and emotional support on intention to use ride-hailing. The authors further examine the moderating effects of internalization, compliance, social currency and informational support in the proposed conceptual model.
Design/methodology/approach
The data were collected from 412 respondents from Delhi in India, and hypothesized relationships were tested using hierarchical regression.
Findings
The results indicate that COVID-19 infodemic has a negative association with intention to use ride-hailing. Identification and emotional support show a positive association with intention to use ride-hailing. The results also support internalization and compliance as moderators between infodemic, identification and intention to use ride-hailing. Further, social currency and information support moderate the relationship between emotional support and intention to use.
Originality/value
This is the first research, which adds to the expanding literature on ride-hailing, especially during the post-pandemic period of “new normal”.