Society and Business Review最新文献

{"title":"The impact of ownership structure on corporate social responsibility: the moderating role of financial performance","authors":"A. Dakhli","doi":"10.1108/sbr-01-2021-0013","DOIUrl":"https://doi.org/10.1108/sbr-01-2021-0013","url":null,"abstract":"\u0000Purpose\u0000The purpose of this paper is to investigate the relationship between ownership structure and corporate social responsibility (CSR). Specifically, this paper examines the impact of financial performance on the relationship between ownership structure and CSR.\u0000\u0000\u0000Design/methodology/approach\u0000This study uses panel data set of 200 French firms listed during 2007–2018 period. The direct and moderating effects were tested by using multiple regression technique.\u0000\u0000\u0000Findings\u0000The results indicate that investors have different attitudes toward CSR engagement. While institutional ownership affects positively CSR engagement, managerial ownership shows a negative effect. Findings also show that financial performance accentuates these effects.\u0000\u0000\u0000Research limitations/implications\u0000The findings have practical implications that may be useful to regulators and managers interested in enhancing CSR. For regulators, the results advise policymakers to restrict managerial ownership and promote institutional investments to improve CSR. For managers, the results suggest developing more sophisticated intervention mechanisms to deal with conflicting voices that could result from different owners’ attitudes toward CSR. As an extension to this research, further study can examine the impact of audit quality on CSR.\u0000\u0000\u0000Originality/value\u0000This study proposes the establishment of dynamic links between ownership structure and CSR around firm financial performance. In addition, it investigates not only the overall CSR ratings but also each of CSR pillars, namely, environmental, social and governance.\u0000","PeriodicalId":44608,"journal":{"name":"Society and Business Review","volume":" ","pages":""},"PeriodicalIF":3.2,"publicationDate":"2021-08-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46358192","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}

{"title":"Corporate social responsibility and employee engagement: making the case for international corporate-sponsored volunteering using a matched-sample analysis","authors":"Nicole L. Gullekson, A. Cedergren, L. Arnold, T. Brooks","doi":"10.1108/sbr-01-2021-0001","DOIUrl":"https://doi.org/10.1108/sbr-01-2021-0001","url":null,"abstract":"\u0000Purpose\u0000This paper aims to contribute to the growing body of research which demonstrates corporate social responsibility (CSR) initiatives can be linked to individual-level outcomes, such as employee engagement, using a quasi-experimental field study to provide initial evidence of a casual effect for such programs.\u0000\u0000\u0000Design/methodology/approach\u0000The authors examined whether participating in an international corporate-sponsored volunteer program increased employee engagement by comparing a sample of employees, matched on their pre-trip engagement scores and other demographic variables, with employees who did not volunteer in the program and comparing the differences in this employee engagement after completing the volunteer experience.\u0000\u0000\u0000Findings\u0000Using an exact matching technique, the authors were able to isolate the influence of the volunteer program on employee engagement and demonstrate that the program was associated with increased employee engagement after the program ended.\u0000\u0000\u0000Originality/value\u0000This study provides additional, and stronger, support on the CSR and employee engagement relationship through isolating the causal influence of the volunteer program on engagement. Thus, it provides additional justification for the use of, and financial investment in, such programs by organizations.\u0000","PeriodicalId":44608,"journal":{"name":"Society and Business Review","volume":" ","pages":""},"PeriodicalIF":3.2,"publicationDate":"2021-08-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47133981","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}

{"title":"Mapping the determinants of carbon-related CEO compensation: a multilevel approach","authors":"Julija Winschel","doi":"10.1108/sbr-06-2021-0085","DOIUrl":"https://doi.org/10.1108/sbr-06-2021-0085","url":null,"abstract":"\u0000Purpose\u0000In view of the current climate change emergency and the growing importance of the climate-related accountability of companies, this paper aims to advance a comprehensive understanding of the determinants of carbon-related chief executive officer (CEO) compensation.\u0000\u0000\u0000Design/methodology/approach\u0000Building on the agency-theoretical perspective on executive compensation and existing work in the fields of management, corporate governance, cultural studies, and behavioral science, this paper derives a multilevel framework of the determinants of carbon-related CEO compensation.\u0000\u0000\u0000Findings\u0000This paper maps the determinants of carbon-related CEO compensation at the societal, organizational, group, and individual levels of analysis. It also provides research propositions on the determinants that can support and challenge the implementation of this instrument of environmental corporate governance.\u0000\u0000\u0000Originality/value\u0000In the past literature, the determinants of carbon-related CEO compensation have remained largely unexplored. This paper contributes to the academic discussion on environmental corporate governance by showcasing the role of interlinkages among the determinants of carbon-related CEO compensation and the possible countervailing impacts. In view of the complex interdisciplinary nature of climate change impact, this paper encourages businesses practitioners and regulators to intensify their climate change mitigation efforts and delineates the levers at their disposal.\u0000","PeriodicalId":44608,"journal":{"name":"Society and Business Review","volume":" ","pages":""},"PeriodicalIF":3.2,"publicationDate":"2021-08-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44899796","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}

{"title":"Moral capital of CSR and firm performance: does a shift from voluntary to mandatory policy matter in an Indian context?","authors":"K. Oware, Abdul-Aziz Iddrisu","doi":"10.1108/sbr-03-2021-0041","DOIUrl":"https://doi.org/10.1108/sbr-03-2021-0041","url":null,"abstract":"\u0000Purpose\u0000There is a current agitation by community leaders, global leaders and society on the morality aspect of corporate social responsibility (CSR) activities of firms. The change in policy raises the question of whether moral capital is affected. Therefore, this study aims to examine whether the shift from voluntary to mandatory reporting increases the moral capital of CSR and also whether moral capital affects the firm performance of listed firms in India.\u0000\u0000\u0000Design/methodology/approach\u0000This study examines 800 firm-year observations on the Bombay Stock Exchange (split into 320 firm-year observations for the voluntary period and 480 firm-year observations for the mandatory period). This study uses panel regression with random effect assumptions for data interpretation.\u0000\u0000\u0000Findings\u0000The first findings show that a shift from voluntary to mandatory policy on CSR increases the moral capital value of listed firms in India. The second and third findings show that voluntary reporting of moral capital has no significant association with market performance (stock price returns [SPR]) or firm value (Tobin’s q). The fourth findings show a negative and statistically significant association between mandatory reporting of moral capital and SPR but an insignificant association with Tobin’s q. This study conducted a robustness test, and results show that the previous year 1 and 2 moral capital for voluntary and mandatory periods has no association with SPR and Tobin’s q.\u0000\u0000\u0000Originality/value\u0000Although prior research has examined the effect of change in policy from voluntary to mandatory reporting on firm performance, little is known about the impact of moral capital on firm performance for the emerging economies, including India.\u0000","PeriodicalId":44608,"journal":{"name":"Society and Business Review","volume":" ","pages":""},"PeriodicalIF":3.2,"publicationDate":"2021-08-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47572286","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}

{"title":"Societal challenges and business leadership for social innovation","authors":"Nicola M. Pless, Matthew Murphy, Thomas Maak, Atri Sengupta","doi":"10.1108/sbr-10-2020-0129","DOIUrl":"https://doi.org/10.1108/sbr-10-2020-0129","url":null,"abstract":"\u0000Purpose\u0000Today’s pressing global societal challenges are urgent and require substantial solutions and innovations that tackle the roots of a problem. These challenges call for new forms of leadership, stakeholder engagement and innovation. This paper aims to examine whether, why and how business leaders engage in social innovation. The authors argue that leadership perspective and motivation are important drivers for developing substantial social innovations suited to resolving societal challenges at their roots. More specifically, the authors propose that intra-personal factors (degree of care and compassion), an inter-relational perspective of leadership (shareholder versus stakeholder) and the corresponding leadership motivation (personalized versus socialized) may unveil what quality of social innovation (first-order versus second-order solutions) is pursued by a business leader. Implications for future research and practice are provided.\u0000\u0000\u0000Design/methodology/approach\u0000The authors revisit the concept of social innovation and explore its connection with care and compassion. They suggest a series of propositions pertaining to the relationship between different configurations of leadership and different forms of social innovation.\u0000\u0000\u0000Findings\u0000Responsible business leaders with an integrative leader trait configuration (stakeholder perspective, socialized motivation, high degree of care and compassion) are more likely to foster substantial second-order social innovations for uprooting societal problems than business leader with an instrumental leader trait configuration (shareholder perspective, personalized motivation, low degree of care and compassion). An organization’s stakeholder culture plays a moderating role in the relation between leadership and social innovation.\u0000\u0000\u0000Social implications\u0000This paper reveals a path for conceptualizing leadership in social innovation from a stakeholder perspective. Future research should investigate the role of business leaders, their mindsets, styles and relational competencies in co-creation processes of social innovation empirically. If the development of substantial second-order social innovations requires leaders with a stakeholder perspective and socialized approach, then this has implications for leader selection and development.\u0000\u0000\u0000Originality/value\u0000This paper advocates for new kinds of leaders in facilitating and sustaining social innovations to tackle global societal challenges.\u0000","PeriodicalId":44608,"journal":{"name":"Society and Business Review","volume":" ","pages":""},"PeriodicalIF":3.2,"publicationDate":"2021-08-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44398921","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}

{"title":"Users’ perception toward Bitcoin Green with big data analytics","authors":"Emna Mnif, Isabelle Lacombe, Anis Jarboui","doi":"10.1108/sbr-02-2021-0016","DOIUrl":"https://doi.org/10.1108/sbr-02-2021-0016","url":null,"abstract":"\u0000Purpose\u0000Nowadays, Bitcoin is facing many environmental problems arising from the proof of work based on blockchain. For this reason, Bitcoin Green (BITG) has been created and would solve these issues. The purpose of this paper is to visualize the users’ perception toward BITG through Twitter text analysis.\u0000\u0000\u0000Design/methodology/approach\u0000The big data used in this study includes two sources. The first data were extracted from the “Google Trends” engine during the period between 20 September 2015 and 15 September 2020. The second data were extracted from the Twitter application. This research explores the perceived ease of use, the perceived usefulness, the social influence, the perceived control and the user attitudes toward BITG. Therefore, lexicon-based sentiment analysis techniques combined with different dictionaries are built to visualize the drivers of investor attitudes toward the BITG using Twitter text messages. Besides, this study has checked the validity of two main assumptions using the normality (Jarque-Bera) and Kruskal-Wallis rank sum tests capable to conclude whether users mostly perceive BITG as a sustainable technology.\u0000\u0000\u0000Findings\u0000This empirical work affords insights into users’ intentions by exploring the drivers of BITG perception. The results show that users positively perceive the use of BITG as a sustainable blockchain. Besides, its usefulness is more appreciated from its ethical and technological characteristics, and its perceived application is mainly based on investment and coin offering use. Similarly, users are mostly showing positive emotions toward BITG.\u0000\u0000\u0000Research limitations/implications\u0000Tweets related to “BITG” are not as voluminous as the other cryptocurrencies like Bitcoin and Ethereum, which make it difficult to extract all the characteristics and use cases.\u0000\u0000\u0000Originality/value\u0000To the best of the authors’ knowledge, this work is the first one that uses the theory of planned behavior and the theory of acceptance model to explore cognitive factors in understanding investor intentions in adopting BITG.\u0000","PeriodicalId":44608,"journal":{"name":"Society and Business Review","volume":" ","pages":""},"PeriodicalIF":3.2,"publicationDate":"2021-08-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44003875","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}

{"title":"Impact of materialism on purchase intention of sustainable luxury goods: an empirical study in India","authors":"Jaspreet Kaur, Ratri Parida, Sanjukta Ghosh, Rambabu Lavuri","doi":"10.1108/sbr-10-2020-0130","DOIUrl":"https://doi.org/10.1108/sbr-10-2020-0130","url":null,"abstract":"\u0000Purpose\u0000This study aims to examine the impact of the three dimensions of materialism, namely, possessiveness, envy and non-generosity along with attitude on the purchase intention of sustainable luxury products.\u0000\u0000\u0000Design/methodology/approach\u0000The research study contains a descriptive approach to research with a quantitative analysis done with exploratory and confirmatory factor analysis with 229 respondents.\u0000\u0000\u0000Findings\u0000The findings of the results contribute to research by extending the model of the theory of planned behavior with the material dimensions as an add-on.\u0000\u0000\u0000Research limitations/implications\u0000The same could have been extended to all major metro cities of Indian where luxury brands are present in malls.\u0000\u0000\u0000Practical implications\u0000This shows that the consumer with a high level of materialism trait would be a very prospective segment for sustainable luxury brands.\u0000\u0000\u0000Originality/value\u0000The study shows that the three dimensions of materialism do impact the purchase intention of sustainable luxury producers and these findings will be crucial for devising consumer behavior-based strategies for sustainable luxury brands.\u0000","PeriodicalId":44608,"journal":{"name":"Society and Business Review","volume":" ","pages":""},"PeriodicalIF":3.2,"publicationDate":"2021-08-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41332443","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}

{"title":"Editorial","authors":"Debbie Haski-Leventhal","doi":"10.1108/sbr-08-2021-154","DOIUrl":"https://doi.org/10.1108/sbr-08-2021-154","url":null,"abstract":"","PeriodicalId":44608,"journal":{"name":"Society and Business Review","volume":" ","pages":""},"PeriodicalIF":3.2,"publicationDate":"2021-08-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48289174","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}

{"title":"Remittances and households’ savings behaviour in Bangladesh","authors":"S. Salahuddin, M. M. Masud, Kwek Kian Teng","doi":"10.1108/sbr-08-2020-0104","DOIUrl":"https://doi.org/10.1108/sbr-08-2020-0104","url":null,"abstract":"\u0000Purpose\u0000The purpose of this study is to examine the impact of remittance inflow on households’ savings behaviour in Bangladesh. Remittances are considered as the countercyclical flow of income for its recipient economies. It surges the liquidity of the households receiving remittances, allows them to endure local economic shocks and facilitates them to practice productive activities. Remittances often form a big pool of resources for investment which complement the national savings and support the country’s growth through higher rates of capital accumulation. Therefore, if a significant portion of the remittance is used for savings it can lead to prominent economic growth in the long term.\u0000\u0000\u0000Design/methodology/approach\u0000Existing literature indicates remittance-receiving households have a greater propensity to use remittance income to meet basic consumption. However, based on the survey conducted by the Bangladesh Bureau of Statistics on remittances and household savings (SIR, 2016) and using the ordinary least square regression analysis method, to identify the connection between remittances and household’s saving (SIR, 2016) and using the ordinary least square regression analysis method, to identify the connection between remittances and household’s savings behaviour in Bangladesh.\u0000\u0000\u0000Findings\u0000The findings of this study represent remittances encourage households to pursue different kinds of savings in Bangladesh. Savings are made in the form of opening savings accounts, deposit pension scheme/fixed deposits/Bonds, insurance policies, also savings through non-governmental organizations, cooperative societies and savings at home. Other than remittances the demographic characteristics of the household head also influence the savings choices.\u0000\u0000\u0000Originality/value\u0000To enable the implementation of appropriate policies to boost savings, analysis from both perspectives; the household and the national level, requires strong vigilance and surveillance.\u0000","PeriodicalId":44608,"journal":{"name":"Society and Business Review","volume":" ","pages":""},"PeriodicalIF":3.2,"publicationDate":"2021-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44504132","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}

{"title":"Book Review","authors":"Tashfeen Ahmad","doi":"10.1108/sbr-05-2021-153","DOIUrl":"https://doi.org/10.1108/sbr-05-2021-153","url":null,"abstract":"","PeriodicalId":44608,"journal":{"name":"Society and Business Review","volume":" ","pages":""},"PeriodicalIF":3.2,"publicationDate":"2021-07-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44065779","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}