RAUSP Management Journal最新文献

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Truces (re)construction at the boundaries of budgeting routines 在预算程序的边界上进行休战(重建)
IF 2
RAUSP Management Journal Pub Date : 2023-01-20 DOI: 10.1108/rausp-02-2022-0074
Samantha Luiza DE Souza Broman, Sandra Regina DA ROCHA-PINTO
{"title":"Truces (re)construction at the boundaries of budgeting routines","authors":"Samantha Luiza DE Souza Broman, Sandra Regina DA ROCHA-PINTO","doi":"10.1108/rausp-02-2022-0074","DOIUrl":"https://doi.org/10.1108/rausp-02-2022-0074","url":null,"abstract":"\u0000Purpose\u0000This study aims to contribute to routine dynamics literature and organization process practices. The main objective is to identify different ways organizational members (re)construct truces at the boundaries of budgeting routines where (re)plannings face scarce resources and, consequently, require modifications in routines.\u0000\u0000\u0000Design/methodology/approach\u0000The research adopted the phenomenographic theoretical-methodological approach to investigate from a process perspective. Twenty-two professionals from 17 companies were interviewed about their experiences with budgeting. Three conceptions and six explanatory dimensions were organized systematically on a conceptual map, which provided insights for three new propositions.\u0000\u0000\u0000Findings\u0000Three conceptions about truce (re)construction were found: “authority subjection” denotes an obedient behavior toward centralized orders for budget cuttings; “prudent assimilation” explains how some specific routines are preserved from resource reduction; and “participatory interactions” stand for exhaustive and participative efforts for negotiations beyond routine frontiers. Three theoretical propositions are also presented: “awareness of systemic complexity” may strengthen arguments for negotiations; “team’s collective configuration of relationship networks” reinforces collective attributes; and “social-based learning” may be developed through truce (re)construction.\u0000\u0000\u0000Research limitations/implications\u0000Jorgüen Sandberg, who brought the phenomenographic approach to Organization Studies in 2000, stances that it is not assured that conceptions cover all varied forms of the phenomenon.\u0000\u0000\u0000Practical implications\u0000Implementing these findings in organizations may improve commitment to ecology of routines and decentralized decisions with a sense of responsibility for financial plans.\u0000\u0000\u0000Social implications\u0000This study encourages transparency and ideas for cost-efficient resource use.\u0000\u0000\u0000Originality/value\u0000This study provides advance knowledge about truce in routines while encompassing its ecology.\u0000","PeriodicalId":43400,"journal":{"name":"RAUSP Management Journal","volume":null,"pages":null},"PeriodicalIF":2.0,"publicationDate":"2023-01-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41705312","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The role of the organizational and operational dimensions in the open collaboration performance: a strategic alignment perspective 组织和运营层面在开放协作绩效中的作用:战略协调视角
IF 2
RAUSP Management Journal Pub Date : 2023-01-17 DOI: 10.1108/rausp-12-2021-0244
K. Kissimoto, C. Mattos, Fernando José Laurindo
{"title":"The role of the organizational and operational dimensions in the open collaboration performance: a strategic alignment perspective","authors":"K. Kissimoto, C. Mattos, Fernando José Laurindo","doi":"10.1108/rausp-12-2021-0244","DOIUrl":"https://doi.org/10.1108/rausp-12-2021-0244","url":null,"abstract":"\u0000Purpose\u0000The purpose of this paper is to investigate how the business model and the strategic intent to adopt an open collaboration initiative influence the perceived quality of collaboration outcomes.\u0000\u0000\u0000Design/methodology/approach\u0000This paper presents a framework to analyze the role of the strategic dimension and the operational dimension in open collaboration initiatives through multiple case studies in three companies to understand how the open collaboration initiative was deployed and how was the level of the alignment between these two dimensions.\u0000\u0000\u0000Findings\u0000The studied cases revealed that when an open collaboration initiative starts in the strategic dimension and there is an alignment between the organizational dimension and operational dimension, the collaboration outcomes are clearer and more traceable.\u0000\u0000\u0000Research limitations/implications\u0000The study highlights the need to consider the involvement and the internal alignment between strategic and operational dimensions when deploying an open collaboration activity if they want to achieve all the benefits.\u0000\u0000\u0000Practical implications\u0000The presented framework can help managers to evaluate and understand how open collaboration activities are deployed within the company.\u0000\u0000\u0000Social implications\u0000The study shows that when an open collaboration initiative is planned, its results and benefits can be extended to local communities by developing them.\u0000\u0000\u0000Originality/value\u0000This study aims to analyze the open collaboration initiative’s contribution to the overall organizational performance through the alignment between the organizational dimension and operational dimension perspective.\u0000","PeriodicalId":43400,"journal":{"name":"RAUSP Management Journal","volume":null,"pages":null},"PeriodicalIF":2.0,"publicationDate":"2023-01-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47311066","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Factors influencing Brazilian sugar and ethanol refineries’ failure 影响巴西糖和乙醇精炼厂失败的因素
IF 2
RAUSP Management Journal Pub Date : 2023-01-05 DOI: 10.1108/rausp-05-2022-0154
Susan Yuko Higashi, S. Caleman, L. Manning, L. K. de Aguiar, G. Monteiro
{"title":"Factors influencing Brazilian sugar and ethanol refineries’ failure","authors":"Susan Yuko Higashi, S. Caleman, L. Manning, L. K. de Aguiar, G. Monteiro","doi":"10.1108/rausp-05-2022-0154","DOIUrl":"https://doi.org/10.1108/rausp-05-2022-0154","url":null,"abstract":"\u0000Purpose\u0000This study aims to examine the dimensions of organisational failure in the Brazilian sugarcane and ethanol refineries, as reported in judicial recovery plans.\u0000\u0000\u0000Design/methodology/approach\u0000This paper follows a qualitative, inductive approach that uses content analysis to examine the details of recovery plans. Besides, a cause-and-effect relationship diagram is proposed, making it possible to identify the interconnections between the identified variables.\u0000\u0000\u0000Findings\u0000There is evidence that organisational failures are not a linear outcome. Organisational failures are complex and occur because of several factors, often interdependent and operating at different levels.\u0000\u0000\u0000Research limitations/implications\u0000Organisational failures basically have three interrelated levels: the macro-level (external environment), the meso-level (organisational environment) and the micro-level (associated with the decision-maker). The relationship between these levels is not trivial and involves coordinated research efforts.\u0000\u0000\u0000Practical implications\u0000Organisations must consider all types of failure levels when developing business reorganisation plans. Reorganisation plans are more than a formal document to achieve judicial recovery, as they should incorporate strategic factors.\u0000\u0000\u0000Social implications\u0000Organisational failures are regularity in organisations’ day-to-day. Understanding failure’s sources is vital to design firms’ strategies and public policies.\u0000\u0000\u0000Originality/value\u0000The study of organisational failure involves the analysis of complex and multidimensional phenomena. Judicial recovery plans are the means for companies to get a second chance. To that end, this paper addresses the sources of organisational failures through the lens of judicial plans.\u0000","PeriodicalId":43400,"journal":{"name":"RAUSP Management Journal","volume":null,"pages":null},"PeriodicalIF":2.0,"publicationDate":"2023-01-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43637777","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Does employee empowerment moderate the effect of situational and dispositional variables on emotional exhaustion differently? The COVID-19 crisis context 员工授权对情境变量和性格变量对情绪耗竭的调节作用是否不同?COVID-19危机背景
IF 2
RAUSP Management Journal Pub Date : 2022-12-01 DOI: 10.1108/rausp-06-2022-0168
J. A. Linando, M. Halim
{"title":"Does employee empowerment moderate the effect of situational and dispositional variables on emotional exhaustion differently? The COVID-19 crisis context","authors":"J. A. Linando, M. Halim","doi":"10.1108/rausp-06-2022-0168","DOIUrl":"https://doi.org/10.1108/rausp-06-2022-0168","url":null,"abstract":"\u0000Purpose\u0000Building on the conservation of resources (COR) theory, this study aims to investigate employee empowerment’s moderation effect on the relationship of situational (job satisfaction, affective commitment) and dispositional (positive affectivity, emotional intelligence) variables toward the emotional exhaustion of service employees amidst the pandemic.\u0000\u0000\u0000Design/methodology/approach\u0000In total, 288 service employees from various sectors in Indonesia participate as the study’s respondents. This study applies a two-stage structural equation modeling approach to test the hypotheses.\u0000\u0000\u0000Findings\u0000The results show that employee empowerment moderates situational and dispositional variables differently. While employee empowerment significantly influences situational variables, a different situation is found on dispositional variables, that employee empowerment does not significantly influence these variables. This study’s findings portray the COR theory in practice and clarify the importance of employee empowerment for employees with particular attributions.\u0000\u0000\u0000Research limitations/implications\u0000The present study bears four limitations: the cross-sectional design; no exploration of dispositional and situational variables’ antecedents; the findings are limited to the service workers; and lastly, this study only takes Indonesian samples.\u0000\u0000\u0000Practical implications\u0000From a practical perspective, this study reveals which type of service employees are responsive to empowerment policy and which are prone to experience emotional exhaustion, particularly during a crisis.\u0000\u0000\u0000Social implications\u0000By understanding what factors determine employee empowerment’s effectiveness, managers could maximize the impacts of their empowerment policies. Subsequently, it will create better service deliveries which might benefit the broader societal scope.\u0000\u0000\u0000Originality/value\u0000This study contributes to both theoretical and practical understanding. Theoretically, this study adds and promotes using a categorical lens to examine the pattern of interactions between organizations and employees.\u0000","PeriodicalId":43400,"journal":{"name":"RAUSP Management Journal","volume":null,"pages":null},"PeriodicalIF":2.0,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46071336","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
Cloud computing projects: critical success factors 云计算项目:关键的成功因素
IF 2
RAUSP Management Journal Pub Date : 2022-11-25 DOI: 10.1108/rausp-06-2021-0107
Silvia Regina Veronezi Correia, C. D. P. Martens
{"title":"Cloud computing projects: critical success factors","authors":"Silvia Regina Veronezi Correia, C. D. P. Martens","doi":"10.1108/rausp-06-2021-0107","DOIUrl":"https://doi.org/10.1108/rausp-06-2021-0107","url":null,"abstract":"\u0000Purpose\u0000The purpose of this article is to identify the critical success factors (CSFs) of information technology (IT) projects using cloud computing. CSFs are variables that can influence the success of projects and therefore need to be identified and managed appropriately.\u0000\u0000\u0000Design/methodology/approach\u0000This is an exploratory qualitative study with 23 experts in cloud computing projects through semi-structured interviews. The data was analyzed using content analysis.\u0000\u0000\u0000Findings\u0000The results present a list of CSFs for projects in a cloud computing environment. The study demonstrated that the CSF with greater relevance to cloud projects is the team’s technical capacity, followed by the support of senior management and the team’s soft skills. In addition, results demonstrated that contract item management is a limiting factor for cloud projects.\u0000\u0000\u0000Research limitations/implications\u0000The sample comprised only Brazilian experts, so it may not represent the same scenario as in other locations. The CSF ratio for cloud computing projects may vary depending on the company’s maturity in projects of this nature.\u0000\u0000\u0000Practical implications\u0000The CSF relationship can guide managers in properly conducting cloud computing projects, contributing to minimizing the risks and challenges that may interfere with the project.\u0000\u0000\u0000Social implications\u0000The relationship of the CSFs in cloud computing projects proposed fills a gap in studies specifically related to this context and tries to minimize project managers’ stress.\u0000\u0000\u0000Originality/value\u0000Contract items for the cloud context are added to the CSF literature in IT projects, which have not been addressed so far.\u0000","PeriodicalId":43400,"journal":{"name":"RAUSP Management Journal","volume":null,"pages":null},"PeriodicalIF":2.0,"publicationDate":"2022-11-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47060542","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
ThinkBox: The problem of looking at SDGs (only) from the management perspective ThinkBox:从管理角度看待可持续发展目标的问题
IF 2
RAUSP Management Journal Pub Date : 2022-10-19 DOI: 10.1108/rausp-10-2022-270
C. Aoqui
{"title":"ThinkBox: The problem of looking at SDGs (only) from the management perspective","authors":"C. Aoqui","doi":"10.1108/rausp-10-2022-270","DOIUrl":"https://doi.org/10.1108/rausp-10-2022-270","url":null,"abstract":"","PeriodicalId":43400,"journal":{"name":"RAUSP Management Journal","volume":null,"pages":null},"PeriodicalIF":2.0,"publicationDate":"2022-10-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48524096","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Guest editorial: The UN sustainable development goals and management theory and practice 客座社论:联合国可持续发展目标与管理理论与实践
IF 2
RAUSP Management Journal Pub Date : 2022-10-19 DOI: 10.1108/rausp-09-2022-269
R. Souza Piao, A. Scalco, D. Vazquez-Brust, J. Plaza‐Úbeda, María Elena Tavera Cortés
{"title":"Guest editorial: The UN sustainable development goals and management theory and practice","authors":"R. Souza Piao, A. Scalco, D. Vazquez-Brust, J. Plaza‐Úbeda, María Elena Tavera Cortés","doi":"10.1108/rausp-09-2022-269","DOIUrl":"https://doi.org/10.1108/rausp-09-2022-269","url":null,"abstract":"","PeriodicalId":43400,"journal":{"name":"RAUSP Management Journal","volume":null,"pages":null},"PeriodicalIF":2.0,"publicationDate":"2022-10-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47344046","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Challenges of business models for sustainability in startups 创业公司可持续发展的商业模式挑战
IF 2
RAUSP Management Journal Pub Date : 2022-10-11 DOI: 10.1108/rausp-10-2021-0216
Andressa Kelly da Silva Nunes, S. Morioka, I. Bolis
{"title":"Challenges of business models for sustainability in startups","authors":"Andressa Kelly da Silva Nunes, S. Morioka, I. Bolis","doi":"10.1108/rausp-10-2021-0216","DOIUrl":"https://doi.org/10.1108/rausp-10-2021-0216","url":null,"abstract":"\u0000Purpose\u0000This study aims to analyze the challenges startups face in implementing business models for sustainability. In particular, the research question of this study is: How do the challenges faced by startups affect business models for sustainability in the context of an emerging country?\u0000\u0000\u0000Design/methodology/approach\u0000Startups are increasingly incorporating ways to thrive in a competitive environment with innovative sustainable business models, a key factor for competitive advantage and corporate sustainability. This paper analyses startups’ challenges in adopting business models for sustainability through a case study in two startups, using the sustainable value exchange matrix (SVEM) tool through workshops, to carry out the diagnosis of these challenges.\u0000\u0000\u0000Findings\u0000The barriers and challenges of business models for sustainability in startups were found in different categories, where the main barriers are linked to the institutional category, the organizational and the market and sales culture. Thus, the authors concluded that there is a need to reformulate public policies and to have greater participation of the actors involved.\u0000\u0000\u0000Research limitations/implications\u0000The main limitation of the research is the number of case studies (only two), which makes it difficult to generalize the results.\u0000\u0000\u0000Practical implications\u0000The research presents two major contributions. First, through the case studies, it is possible to verify that the barriers and challenges in business models for sustainability have relevance for startups. The second contribution is the adaptation of SVEM in conducting the debate by incorporating the barriers and challenges in value creation and delivery system.\u0000\u0000\u0000Social implications\u0000This study contributes to the business models for sustainability literature to better understand the challenges startups face in practice and can serve as insights to help overcome them. As this is an empirical study, the information gathered can help create metrics and public policies to achieve the United Nations sustainable development goals.\u0000\u0000\u0000Originality/value\u0000The present research has as originality the analysis of the challenges in startups in implementing business models for sustainability and their relationships with the value proposition, capture and creation, as well as and delivery (adapted to the challenges found in the literature) applying the SVEM tool proposed by Morioka et al. (2018).\u0000","PeriodicalId":43400,"journal":{"name":"RAUSP Management Journal","volume":null,"pages":null},"PeriodicalIF":2.0,"publicationDate":"2022-10-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49633245","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
Morally transgressive companies and sustainable guidelines: seeking redemption or abusing trust? 道德沦丧的公司和可持续的指导方针:寻求救赎还是滥用信任?
IF 2
RAUSP Management Journal Pub Date : 2022-09-22 DOI: 10.1108/rausp-01-2022-0047
Christian Gomes e Souza Munaier, Fernando Rejani Miyazaki, J. Mazzon
{"title":"Morally transgressive companies and sustainable guidelines: seeking redemption or abusing trust?","authors":"Christian Gomes e Souza Munaier, Fernando Rejani Miyazaki, J. Mazzon","doi":"10.1108/rausp-01-2022-0047","DOIUrl":"https://doi.org/10.1108/rausp-01-2022-0047","url":null,"abstract":"\u0000Purpose\u0000This study aims to evaluate the impact of a sustainable production action on consumer trust and purchase intention by a company involved in moral transgression and also analyze the effect on consumer trust and purchase intention if a company, after green marketing, is identified as greenwashing spreader.\u0000\u0000\u0000Design/methodology/approach\u0000This quantitative nature (n = 121) study uses scale’s discriminant and convergent validity analyses, structural equation modeling and Student’s t-test.\u0000\u0000\u0000Findings\u0000Even for previously morally transgressive brands, actions of social legitimation, such as embracing environmental causes, positively impact consumer trust and purchase intention. However, consumers drop brand trust and purchase intention when verifying that this action was greenwashing.\u0000\u0000\u0000Research limitations/implications\u0000Mediating or moderating variables of ecological awareness, such as religiosity or political view, were not tested.\u0000\u0000\u0000Practical implications\u0000This article combines the impact of positive, sustainable management actions for morally transgressive companies and the effects of new transgression on their sustainable management action. Thus, it aims to reduce the gap between organizational practice and management research.\u0000\u0000\u0000Social implications\u0000This article shows that embracing society’s emerging causes and helping the world be a better place to live, moving toward the 2030 United Nations agenda, have practical repercussions for organizations.\u0000\u0000\u0000Originality/value\u0000This article contributes both to the literature and managerial implications by combining the impact of positive, sustainable management actions for morally transgressive companies and the effects of new transgression on their sustainable management action, thus reducing the gap between management research and organizational practice by unveiling the relations between sustainable actions and their perceived consequences.\u0000","PeriodicalId":43400,"journal":{"name":"RAUSP Management Journal","volume":null,"pages":null},"PeriodicalIF":2.0,"publicationDate":"2022-09-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47614338","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
Does gender diversity moderate the relationship between CSR committees and Sustainable Development Goals disclosure? Evidence from Latin American companies 性别多样性是否调节企业社会责任委员会与可持续发展目标披露之间的关系?来自拉丁美洲公司的证据
IF 2
RAUSP Management Journal Pub Date : 2022-09-20 DOI: 10.1108/rausp-02-2022-0063
Victor Daniel-Vasconcelos, M. Ribeiro, V. Crisóstomo
{"title":"Does gender diversity moderate the relationship between CSR committees and Sustainable Development Goals disclosure? Evidence from Latin American companies","authors":"Victor Daniel-Vasconcelos, M. Ribeiro, V. Crisóstomo","doi":"10.1108/rausp-02-2022-0063","DOIUrl":"https://doi.org/10.1108/rausp-02-2022-0063","url":null,"abstract":"\u0000Purpose\u0000This study aims to investigate the association between the presence of a corporate social responsibility (CSR) committee and Sustainable Development Goals (SDGs) disclosure, as well as the moderating role of gender diversity in this relation.\u0000\u0000\u0000Design/methodology/approach\u0000The sample consists of 897 annual observations from 238 firms from Argentina, Brazil, Chile, Colombia, Mexico and Peru for 2018–2020. The data were collected from the Refinitiv database. The proposed model and hypotheses were tested using the feasible generalized least squares estimation technique with heteroscedasticity and panel-specific AR1 autocorrelation.\u0000\u0000\u0000Findings\u0000The results reveal that the presence of CSR committees positively influences the SDGs. Gender diversity positively moderates the relationship between CSR committees and SDGs. Leverage and firm size also positively impact the SDGs. On the other hand, board size and CEO duality negatively affect SDGs disclosure.\u0000\u0000\u0000Research limitations/implications\u0000This study extends the scope of stakeholder theory by suggesting that CSR committees and gender diversity enable a better relationship for the firm with its stakeholders.\u0000\u0000\u0000Practical implications\u0000The findings support policymakers and managers in improving sustainability disclosure. In addition, the results demonstrate the importance of CSR committees and gender diversity to meet the stakeholders' demands.\u0000\u0000\u0000Social implications\u0000This study demonstrates how firms can improve sustainability issues through gender diversity and CSR committees.\u0000\u0000\u0000Originality/value\u0000To the best of the authors’ knowledge, this study complements previous literature by being the first to examine the moderating effect of gender diversity on the association between CSR committees and SDGs disclosure in the Latin American context.\u0000","PeriodicalId":43400,"journal":{"name":"RAUSP Management Journal","volume":null,"pages":null},"PeriodicalIF":2.0,"publicationDate":"2022-09-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46834955","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 4
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