{"title":"Do SMEs have an ESG communication strategy? Exploring the quality and influencing factors of voluntary ESG disclosures using web‐based and annual report channels","authors":"Andrea Cardoni, Evgeniia Kiseleva","doi":"10.1002/bse.4038","DOIUrl":"https://doi.org/10.1002/bse.4038","url":null,"abstract":"This paper evaluates the influencing factors and disparities between web‐based and annual report channels for environmental, social and governance (ESG) disclosures by small and medium‐sized enterprises (SMEs). In contrast to the prevalent use of case‐studies in the context of SMEs, a quantitative study was conducted by performing a content analysis of the websites and annual reports of 100 manufacturing SMEs in Italy. Based on the collected evidence, SMEs exhibited a higher level of web‐based disclosures compared to annual reports. These disclosure channels appear to be independent of each other, with financial resources significantly influencing the quality of annual reports (i.e. profitability as a proxy) and size impacting information available on websites (i.e. turnover as a proxy). Both channels may be explained by the resource‐based view, while agency characteristics (such as having a Big Four external auditor or board size) have a relevant effect on the overall voluntary ESG disclosure score.","PeriodicalId":9518,"journal":{"name":"Business Strategy and The Environment","volume":null,"pages":null},"PeriodicalIF":13.4,"publicationDate":"2024-11-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142599301","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":1,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Testing the effects of merit appointments and bureaucratic autonomy on governmental performance: Evidence from African bureaucracies","authors":"Sergio Fernandez, Faisal Cheema","doi":"10.1111/puar.13896","DOIUrl":"https://doi.org/10.1111/puar.13896","url":null,"abstract":"Appointing bureaucrats based on merit and protecting them from excessive political interference have become bedrocks of modern bureaucracy. Populist leaders throughout the world, however, are looking to undermine merit systems and politicize bureaucracies. This study analyzes the impact of merit‐based appointments and bureaucratic autonomy on service delivery effectiveness, using longitudinal data from a panel of African countries. Throughout Africa, social, economic, and political conditions have made it difficult for meritocratic and autonomous bureaucracies to take root and flourish as they have elsewhere. Despite these challenges, the study's main finding is that the practice of appointing bureaucrats based on merit has a positive effect on the provision of public services like transportation infrastructure, standardized education, drinking water, sanitation, and waste disposal. Political leaders undercutting meritocratic civil services and expanding patronage appointments do so at their own peril due to the adverse consequences of their actions on governmental performance. Little evidence is found of a relationship between bureaucratic autonomy and service delivery effectiveness.","PeriodicalId":48431,"journal":{"name":"Public Administration Review","volume":null,"pages":null},"PeriodicalIF":8.3,"publicationDate":"2024-11-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142597975","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":1,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Rafael Mora‐Contreras, Javier Carrillo‐Hermosilla, Giovanni Hernández‐Salazar, Luz Elba Torres‐Guevara, Andrés Mejia‐Villa, Marta Ormazabal
{"title":"Eco‐innovation for circular economy and sustainability performance: Insights and evidence from manufacturing firms","authors":"Rafael Mora‐Contreras, Javier Carrillo‐Hermosilla, Giovanni Hernández‐Salazar, Luz Elba Torres‐Guevara, Andrés Mejia‐Villa, Marta Ormazabal","doi":"10.1002/bse.4046","DOIUrl":"https://doi.org/10.1002/bse.4046","url":null,"abstract":"Despite progress in the literature in understanding the relationships between barriers, drivers, and features of eco‐innovations (EIs) to promote the circular economy (CE) and improve companies' sustainability results, the evidence remains limited and diffuse. To address this gap, we investigate the effect of barriers, sources of information, and features of innovations and EIs on manufacturing companies' CE and sustainability performance. This longitudinal study used official Colombian government data from 3144 manufacturing companies (2015–2020), considering partial least squares structural equation modeling. Our results reveal that developing or adopting (eco‐) innovations with incremental features could cause a blockage in implementing high‐level CE and in improving their overall sustainability performance. Similarly, radical (eco‐) innovations need more evidence to clarify their impacts on CE and sustainability. Finally, we show that the improvement in environmental and CE performance attributed to (eco‐) innovations has a significant and positive impact on the company's economics.","PeriodicalId":9518,"journal":{"name":"Business Strategy and The Environment","volume":null,"pages":null},"PeriodicalIF":13.4,"publicationDate":"2024-11-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142596472","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":1,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Men at Work: How Are Masculinities Constituted and Performed in Work and Employment Settings?","authors":"Andreas Giazitzoglu","doi":"10.1177/09500170241294221","DOIUrl":"https://doi.org/10.1177/09500170241294221","url":null,"abstract":"This collection addresses the question: how are masculinities constituted and performed in work and employment settings? Work, Employment and Society has published many studies which show people performing, engaging and resisting constitutions of masculinities in employment settings. This collection brings 11 of these publications together to show how and why masculinities – as culturally constructed constitutions and performances – are reproduced, consolidated and contested in work and employment contexts. Three categories are used to order the selected publications: (1) precariousness, (2) embodiment and (3) symbolic interactions. The collection provides a body of work showing what we know (and do not know) about how masculinities are constituted and performed in employment settings, which contemporary scholars can consult, engage with and build on as the sociological intersection of gender, masculinities and work evolves, especially at the empirical level.","PeriodicalId":48187,"journal":{"name":"Work Employment and Society","volume":null,"pages":null},"PeriodicalIF":3.7,"publicationDate":"2024-11-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142596546","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Hybrid Entrepreneurship and Entrepreneurs’ Well-Being: The Moderating Effect of Role Demands Outside Entrepreneurship","authors":"Johanna Kuske, Matthias Schulz, Christian Schwens","doi":"10.1177/10422587241288108","DOIUrl":"https://doi.org/10.1177/10422587241288108","url":null,"abstract":"Current theorizing on learning during hybrid entrepreneurship is limited in explaining the circumstances under which entrepreneurs’ well-being benefits from a preceding phase in hybrid entrepreneurship. Using existing theory on entrepreneurial learning and role conflict, we argue that interfering demands from roles outside entrepreneurship constrain hybrid entrepreneurs’ ability to transform experiences into skills that protect their well-being when they enter full entrepreneurship. Moreover, we argue that interfering role demands affect female and male hybrid entrepreneurs differently. We test the hypotheses using panel data. Our study contributes to entrepreneurship research on hybrid entrepreneurship, well-being, role conflict, and gender differences.","PeriodicalId":48443,"journal":{"name":"Entrepreneurship Theory and Practice","volume":null,"pages":null},"PeriodicalIF":10.5,"publicationDate":"2024-11-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142596526","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":1,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"The influence of complexity, uncertainty, and munificence on long‐term organizational resilience to natural disasters","authors":"Federica Gasbarro, Antonio Tencati","doi":"10.1002/bse.4055","DOIUrl":"https://doi.org/10.1002/bse.4055","url":null,"abstract":"The turbulent conditions of the external environment have placed unprecedented pressure on firms, drawing management scholars' attention to organizational resilience. This research aims to study if complexity, uncertainty, and munificence influence organizational resilience in terms of long‐term firm survival. We performed a binary logistic regression using a database of 1,849 Italian joint‐stock firms between 2014 and 2020, of which 89 received public funds as compensation for damages caused by natural disasters. We found that munificence in the context where firms operate is likely to increase their survival in the long term compared to the peers together with turnover, however, context complexity and uncertainty have not been found significant. The results shed light on the role of the context as an antecedent of organizational resilience.","PeriodicalId":9518,"journal":{"name":"Business Strategy and The Environment","volume":null,"pages":null},"PeriodicalIF":13.4,"publicationDate":"2024-11-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142598018","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":1,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Policy‐driven integrated reporting and integrated thinking: A cross‐country analysis","authors":"Xinyu Zhao, Mohamed Omran","doi":"10.1002/bse.4036","DOIUrl":"https://doi.org/10.1002/bse.4036","url":null,"abstract":"Drawing upon the institutional approach of legitimacy theory and Hofstede's cultural model, this study (a) examines the improvement of integrated thinking (IT) after applying integrated reporting (IR) policies, (b) compares the policy effects in policy‐driven adoption and voluntary adoption and (c) explores the cross‐country differences from the perspective of culture and policy convergence. We collect data from countries with corporate governance codes encouraging IR (i.e., Australia, Japan and Malaysia). We first use a difference‐in‐differences (DID) design to compare policy‐driven adoption with voluntary adoption in each country. Then, we use the treatment‐effect model to examine the influence of culture and policy convergence. The DID results indicate an increase in IT after applying IR policies, but the effect of IR policies on promoting IT is limited in policy‐driven adoption. The treatment effect model results show that power distance and uncertainty avoidance will promote IR adoption, and long‐term orientation and detailed guidance can mitigate the worse performance in policy‐driven adoption. Our suggestions may help countries adjust their IR policy to improve policy effectiveness based on different cultural settings. Furthermore, our study provides quantitative evidence of the relationship between policy‐driven IR and IT and innovative insights into the cross‐country analysis for further IR research.","PeriodicalId":9518,"journal":{"name":"Business Strategy and The Environment","volume":null,"pages":null},"PeriodicalIF":13.4,"publicationDate":"2024-11-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142596532","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":1,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Analysis of Institutional Design of European Union Cyber Incident and Crisis Management as a Complex Public Good","authors":"Mazaher Kianpour, Christopher Frantz","doi":"10.1111/rego.12640","DOIUrl":"https://doi.org/10.1111/rego.12640","url":null,"abstract":"Effective cyber incident response and crisis management increasingly relies on the coordination of relevant actors at supranational levels. A polycentric governance structure is one of the institutional arrangements that can promote active participation of involved actors, an aspect decisive for the rapid and effective response to cyber incidents and crises. This research aims to dissect whether, and to what extent, a polycentric structure is manifested within the cyber crisis management framework of the European Union (EU) and assesses the extent to which these policies signal a balance between centralization and decentralization. By employing Institutional Grammar 2.0, we examine the roles and interactions among actors delineated within four key policies to identify the structural characteristics, institutional essentials, and prerequisites indicative of a polycentric governance system. Additionally, we apply network analysis to evaluate dyadic relationships of actors, further assessing the balance between centralization and decentralization in the EU's cyber crisis management framework. Our analysis reveals that the EU has adopted a polycentric governance model for cyber crisis management, characterized by a nuanced distribution of responsibilities and authorities. The findings highlight a tendency toward centralization, especially in the roles of Member States and the European Union Agency for Cybersecurity (ENISA), while maintaining a polycentric structure that blends centralization and decentralization. This balance can ensure structural integrity and coherence of the system, while theoretically providing the flexibility and resilience needed to adapt to the dynamic cyber threat landscape. The study contributes methodologically, offering a framework that can be applied to other domains, and provides insights into the effective coordination of cyber incident response and crisis management at supranational levels.","PeriodicalId":21026,"journal":{"name":"Regulation & Governance","volume":null,"pages":null},"PeriodicalIF":3.0,"publicationDate":"2024-11-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142596619","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Aubrey Limburg, Nicole Gladish, David H Rehkopf, Robert L Phillips, Victoria Udalova
{"title":"Linking national primary care electronic health records to individual records from the U.S. Census Bureau's American Community Survey: evaluating the likelihood of linkage based on patient health.","authors":"Aubrey Limburg, Nicole Gladish, David H Rehkopf, Robert L Phillips, Victoria Udalova","doi":"10.1093/jamia/ocae269","DOIUrl":"https://doi.org/10.1093/jamia/ocae269","url":null,"abstract":"<p><strong>Objectives: </strong>To evaluate the likelihood of linking electronic health records (EHRs) to restricted individual-level American Community Survey (ACS) data based on patient health condition.</p><p><strong>Materials and methods: </strong>Electronic health records (2019-2021) are derived from a primary care registry collected by the American Board of Family Medicine. These data were assigned anonymized person-level identifiers (Protected Identification Keys [PIKs]) at the U.S. Census Bureau. These records were then linked to restricted individual-level data from the ACS (2005-2022). We used logistic regressions to evaluate match rates for patients with health conditions across a range of severity: hypertension, diabetes, and chronic kidney disease.</p><p><strong>Results: </strong>Among more than 2.8 million patients, 99.2% were assigned person-level identifiers (PIKs). There were some differences in the odds of receiving an identifier in adjusted models for patients with hypertension (OR = 1.70, 95% CI: 1.63, 1.77) and diabetes (OR = 1.17, 95% CI: 1.13, 1.22), relative to those without. There were only small differences in the odds of matching to ACS in adjusted models for patients with hypertension (OR = 1.03, 95% CI: 1.03, 1.04), diabetes (OR = 1.02, 95% CI: 1.01, 1.03), and chronic kidney disease (OR = 1.05, 95% CI: 1.03, 1.06), relative to those without.</p><p><strong>Discussion and conclusion: </strong>Our work supports evidence-building across government consistent with the Foundations for Evidence-Based Policymaking Act of 2018 and the goal of leveraging data as a strategic asset. Given the high PIK and ACS match rates, with small differences based on health condition, our findings suggest the feasibility of enhancing the utility of EHR data for research focused on health.</p>","PeriodicalId":50016,"journal":{"name":"Journal of the American Medical Informatics Association","volume":null,"pages":null},"PeriodicalIF":4.7,"publicationDate":"2024-11-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"142607321","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":2,"RegionCategory":"医学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}