Society and Business Review最新文献

{"title":"Editorial: CSR in Asia","authors":"Debbie Haski-Leventhal","doi":"10.1108/sbr-02-2022-156","DOIUrl":"https://doi.org/10.1108/sbr-02-2022-156","url":null,"abstract":"","PeriodicalId":44608,"journal":{"name":"Society and Business Review","volume":null,"pages":null},"PeriodicalIF":3.2,"publicationDate":"2022-01-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42185761","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 governance and the quality of CSR disclosure: lessons from an emerging economy","authors":"Husam Ananzeh","doi":"10.1108/sbr-09-2021-0153","DOIUrl":"https://doi.org/10.1108/sbr-09-2021-0153","url":null,"abstract":"\u0000Purpose\u0000This paper is motivated by the absence of rules that govern the practice of corporate social responsibility disclosure (CSRD). The purpose of this paper is to investigate the corporate governance factors that impact the quality of CSRD. This study further examines the moderating role of family ownership and educational qualifications of female directors on the relation between board gender diversity and CSRD quality.\u0000\u0000\u0000Design/methodology/approach\u0000This study adopts a sample of 94 non-financial companies listed on the Amman Stock Exchange to collect data on CSRD based on a checklist of 41 items for seven years from 2010–2016. The quality of CSRD is measured using a four-dimensional method that encompasses relative quantity, disclosure intensity, degree of accuracy and management outlook.\u0000\u0000\u0000Findings\u0000This study finds that CSRD quality is far from satisfactory in Jordan. The results also suggest that board size, auditor type, company size and profitability are positively associated with CSRD quality. On the other hand, factors such as chief executive officer duality, board diversity, ownership concentration and financial leverage are negatively associated with CSRD quality. In addition, the results of the empirical analysis suggest that the negative relationship between the quality of CSRD and the presence of female board members is stronger for family-owned companies. By contrast, the negative relationship between the quality of CSRD and the presence of female board members is weakened when the company has more educated, skilled and qualified female directors.\u0000\u0000\u0000Originality/value\u0000The originality of this study is manifested in the development of a quantitative measurement of CSRD quality.\u0000","PeriodicalId":44608,"journal":{"name":"Society and Business Review","volume":null,"pages":null},"PeriodicalIF":3.2,"publicationDate":"2022-01-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46227418","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":"Structural process model of absorptive capacity for stakeholder’s integration in decision-making: dynamic capability perspective","authors":"K. Bhupendra, S. Sangle","doi":"10.1108/sbr-05-2021-0067","DOIUrl":"https://doi.org/10.1108/sbr-05-2021-0067","url":null,"abstract":"\u0000Purpose\u0000This paper aims to present empirical test to analyse a structural process model based on the constructs of absorptive capacity considering sustainability aspects. It integrates dynamic capability perspective to strengthen the existing literature. Findings of the study may help organisations to renovate business processes related to absorptive capacity and improve decision-making considering sustainability attributes.\u0000\u0000\u0000Design/methodology/approach\u0000Sample for data analysis covers 389 managers of firms demonstrating some traits of sustainability orientation and operating in a developing economy like India. Structural equation modelling is applied to test a casual model.\u0000\u0000\u0000Findings\u0000Result of this study reveals that a formal system that drives knowledge sharing, storing and exploitation of knowledge, a structured way to appropriate and reward intellectual property rights can be fundamental to development of absorptive capacity. Such a system conducive to knowledge exploration and acquisition must lead to exploration of new knowledge sources and new knowledge. A firm’s knowledge acquisition system shall be able to deliver to acquire external as well as internal knowledge spread across departments.\u0000\u0000\u0000Research limitations/implications\u0000This study considers commercial output as an aspect of innovative capability, so this attribute is not included in absorptive capacity.\u0000\u0000\u0000Practical implications\u0000The study may help organisations to develop a systemic approach to evolve decision-making and develop suitable processes linked to absorptive capacity considering sustainability challenges and uncertain market conditions.\u0000\u0000\u0000Social implications\u0000The study presents a comprehensive view of absorptive capacity considering societal stakeholder’s knowledge in addition to technological and market knowledge.\u0000\u0000\u0000Originality/value\u0000There are hardly any research articles which link absorptive capacity, dynamic capability and sustainability strategies.\u0000","PeriodicalId":44608,"journal":{"name":"Society and Business Review","volume":null,"pages":null},"PeriodicalIF":3.2,"publicationDate":"2022-01-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44017071","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":"Structural process model of organizational innovativeness types for sustainability: a dynamic capability perspective","authors":"K. Bhupendra, S. Sangle","doi":"10.1108/sbr-05-2021-0068","DOIUrl":"https://doi.org/10.1108/sbr-05-2021-0068","url":null,"abstract":"\u0000Purpose\u0000This paper aims to present an empirical test to analyze a structural process model based on constructs of organizational innovativeness types considering sustainability aspects. It explores interdependency among constructs of organizational innovativeness identified as product, process, behavioral, market, strategic and risk innovativeness. It integrates a dynamic capability perspective to strengthen the existing literature.\u0000\u0000\u0000Design/methodology/approach\u0000Sample for data analysis covers 389 managers of firms demonstrating some traits of sustainability orientation and operating in a developing economy like India. Structural equation modeling is applied to test the causal model.\u0000\u0000\u0000Findings\u0000Study reveals that risk innovativeness along with strategic innovativeness leads to behavioral innovativeness which further causes product innovativeness and business process innovativeness. Business process innovativeness supports product innovativeness leading to market innovativeness of a firm. Characteristics of organizational innovativeness linked with the risk-taking ability of top management can be a critical differentiating factor between conventional and sustainability-oriented firms.\u0000\u0000\u0000Research limitations/implications\u0000The factor of risk innovativeness was applied as per the existing measurement scale and has a scope for further exploration. It also offers an opportunity to reassess organizational innovativeness processes considering sustainability aspects.\u0000\u0000\u0000Practical implications\u0000The study may help organizations to develop a systemic approach to evolve and develop business processes linked to organizational innovativeness considering sustainability challenges and uncertain market conditions.\u0000\u0000\u0000Social implications\u0000Development of organizational innovativeness considering sustainability aspects may lead to innovative and disruptive products/services leading to mitigate climate change issues, thus helping global societies in long run.\u0000\u0000\u0000Originality/value\u0000The study offers common ground linked to the bodies of research related to dynamic capabilities, micro-foundations of dynamic capabilities, innovative capability and sustainability.\u0000","PeriodicalId":44608,"journal":{"name":"Society and Business Review","volume":null,"pages":null},"PeriodicalIF":3.2,"publicationDate":"2021-12-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43679740","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":"Analyzing informal value transfer networks through the lens of social exchanges","authors":"K. Sharif, Nauman Farooqi, Norizan M. Kassim, M. Zain","doi":"10.1108/sbr-05-2021-0059","DOIUrl":"https://doi.org/10.1108/sbr-05-2021-0059","url":null,"abstract":"\u0000Purpose\u0000This study aims to focus on how informal value transfer networks, Hawala business in particular, used social exchanges in their business dealings. More specifically, the conducted research looked into how social exchange theory was used in Hawala business relationship initiation and management.\u0000\u0000\u0000Design/methodology/approach\u0000Twenty-one depth interviews were conducted with Hawala Network members, and Hawala customers, in Qatar, Saudi Arabia and Pakistan. The collected qualitative data were analyzed through content analysis and NVivo 11 software.\u0000\u0000\u0000Findings\u0000The study outcome indicated that Social Exchange Theory was a principal relationship driver in Hawala Networks. Especially, trust had a pivotal role in evolvement and nurturing of Hawala Network business and social exchanges. Other relationship variables, namely, reciprocity, religious affiliation, reputation and information sharing had a significant part in relationship building as well. Results supported a prominent influence of time in carefully controlled and rigorously assessed transformation of Hawala relationships. This metamorphosis converted an exchange from short-term into a long-term orientation where limited amount transactions changed into large sum transactions and restricted information exchange moved to elaborate information sharing. In addition, findings revealed that monetary and non-monetary interactions between Hawala Network members took the form of a homogeneous club, with shared social, cultural, religious and ethnic values. In particular, financially constrained and illiterate social groups preferred Hawala services due to ease of servicing in the form of minimal bureaucracy, fast transfers and low service charges. These marginalized fractions of society had limited access to formal banking which made Hawala business their main (and in most cases only) source for sending and receiving financial remittances. Hawala Networks provided an effective alternative to formal banking for disadvantaged communities.\u0000\u0000\u0000Originality/value\u0000This study provided unique and useful insights into the nature of social exchanges within Hawala Networks. Especially, it provided clarification on how informal networked businesses used Social Exchange Theory to by-pass the need for legal protection and formal contracts. Furthermore, the study highlighted the role Hawala business played in providing essential banking services (e.g. transfer of money and micro-lending) to educationally and economically deprived individuals.\u0000","PeriodicalId":44608,"journal":{"name":"Society and Business Review","volume":null,"pages":null},"PeriodicalIF":3.2,"publicationDate":"2021-12-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42483301","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":"Towards green product consumption: effect of green marketing stimuli and perceived environmental knowledge in Indian consumer market","authors":"Deepakshi Jaiswal, Bhagwant Singh, R. Kant, Abhijeet Biswas","doi":"10.1108/sbr-05-2021-0081","DOIUrl":"https://doi.org/10.1108/sbr-05-2021-0081","url":null,"abstract":"\u0000Purpose\u0000Consumers are becoming increasingly concerned about ecological degradation and are getting conscious of the potential advantages that environmental sustainability can offer, which is also driving them towards the consumption of green products. In view of this, the purpose of this study is to operationalize and test the conceptual model of green purchasing behaviour by incorporating consumers’ perception towards green marketing stimuli including eco-label, eco-brand and environmental advertisements with perceived environmental knowledge in an emerging sustainable market.\u0000\u0000\u0000Design/methodology/approach\u0000The proposed model is based on an integrative and cognitive approach to consumers’ environmental beliefs-behaviour relationship. The 549 valid responses were received from selected metropolitan regions of India and analysed by direct path coefficients along with a bootstrapping method for testing indirect effects.\u0000\u0000\u0000Findings\u0000The results revealed that perception of eco-label and environmental advertisements had a positive influence on green purchasing behaviour, however, the direct relationships of eco-brand and environmental knowledge were not supported in the model. While environmental advertisements and environmental knowledge posed an indirect influence on green purchasing to some extent.\u0000\u0000\u0000Research limitations/implications\u0000The generalizability of the findings needs to augment an extensive approach of a cross-sectional survey. Theoretical, managerial and policy implications were recommended to promote green products towards sustainable consumption.\u0000\u0000\u0000Originality/value\u0000The operationalization of green purchasing behaviour using marketing stimuli has remained scant in the Indian setting. The insights gained from this study contributes to the knowledge domain of green consumer psychology in the backdrop of an emerging market.\u0000","PeriodicalId":44608,"journal":{"name":"Society and Business Review","volume":null,"pages":null},"PeriodicalIF":3.2,"publicationDate":"2021-12-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47384779","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":"Ethics and accounting education: does teaching stand-alone religious courses affect accounting students’ ethical decisions?","authors":"Ibrahim El-Sayed Ebaid","doi":"10.1108/sbr-07-2021-0102","DOIUrl":"https://doi.org/10.1108/sbr-07-2021-0102","url":null,"abstract":"\u0000Purpose\u0000Undergraduate accounting program at Umm Al-Qura University in Saudi Arabia is a unique case. The program includes 147 credit hours of which 28 credit hours are religious courses. This study aims to examine the effect of teaching these religious courses on students’ ethical perceptions and decisions.\u0000\u0000\u0000Design/methodology/approach\u0000A survey was conducted for a sample of accounting students at Umm Al-Qura University. The sample was divided into two groups; the first group includes students who did not study religious courses, while the second group includes students who study religious courses. The questionnaire contained three groups of questions that aimed to explore students’ perceptions of ethics in general, students’ perceptions of business ethics and explored their ethical attitudes regarding some accounting decisions that involve ethical dilemmas. Independent two-sample t-test and multiple regression analysis were used to determine whether the responses of the two groups were significantly different.\u0000\u0000\u0000Findings\u0000The findings of the study revealed that teaching religious courses led to an improvement in students’ perception of business ethics and an improvement in students’ ethical decision-making. However, the results of the independent sample t-test showed that this improvement was not significant. The results of the study also revealed that male students tend to make less ethical decisions than female students.\u0000\u0000\u0000Research limitations/implications\u0000The findings offer an indication for those responsible for managing the accounting program at Umm Al-Qura University to start developing the program so that some of the general religious courses are replaced with specialized courses in accounting ethics that focus directly on ethical dilemmas faced by the accountant when practicing the accounting profession.\u0000\u0000\u0000Originality/value\u0000This study contributes to the current literature related to examining the effect of teaching ethics courses on the ethical perception of accounting students by focusing on accounting students in Saudi Arabia as a context that has not been examined before.\u0000","PeriodicalId":44608,"journal":{"name":"Society and Business Review","volume":null,"pages":null},"PeriodicalIF":3.2,"publicationDate":"2021-10-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43855072","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":"Strategic CSR practices, strategic orientation and business value creation among multinational subsidiaries in Ghana","authors":"A. Anlesinya, J. Abugre","doi":"10.1108/sbr-02-2021-0021","DOIUrl":"https://doi.org/10.1108/sbr-02-2021-0021","url":null,"abstract":"\u0000Purpose\u0000This study aims to examine the direct influence of strategic corporate social responsibility (CSR) practices on business value creation while accounting for the moderating and mediating roles of strategic orientation.\u0000\u0000\u0000Design/methodology/approach\u0000It used data from 118 CSR-intensive multinational subsidiaries operating in five major different industries in Ghana and applied hierarchical regression and bootstrapping via Hayes’ PROCESS Macro for the analyses.\u0000\u0000\u0000Findings\u0000The results showed that strategic CSR practices comprising of strategic CSR planning, strategic CSR implementation and strategic CSR positioning contribute positively and significantly to business value creation of multinational subsidiaries. Moreover, it found that strategic orientation has directly predicted business value creation significantly and further mediated the nexus between business value creation and the three strategic CSR practices. However, it did not moderate the influence of strategic CSR practices on business value creation.\u0000\u0000\u0000Originality/value\u0000The study validates and adds to the knowledge on strategic CSR and business value creation theory by demonstrating that strategic CSR practices of multinational corporation (MNCs) are parallel to their subsidiaries’ commitment to shared growth in host countries. Similarly, it provides a better understanding of the dual roles of MNCs’ strategic orientation on strategic CSR practices and business value creation, thereby offering valuable information about the underlying economic process and context that can affect the strategic business value of firms’ strategic CSR practices.\u0000","PeriodicalId":44608,"journal":{"name":"Society and Business Review","volume":null,"pages":null},"PeriodicalIF":3.2,"publicationDate":"2021-10-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47994046","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":"CEO statements on racial inequity – (how) do they matter to shareholders?","authors":"Pyemo N. Afego, I. Alagidede","doi":"10.1108/sbr-02-2021-0031","DOIUrl":"https://doi.org/10.1108/sbr-02-2021-0031","url":null,"abstract":"\u0000Purpose\u0000The purpose of this study is to explore how citizen protests against perceived acts of racial injustice impact on share prices of companies who weigh in on the protests. In particular, corporate statements that directly address the issues around the protests are identified and possible mechanisms underlying how these may impact shareholder value are discussed.\u0000\u0000\u0000Design/methodology/approach\u0000The authors first use a qualitative research approach of content and sentiment analysis to track how companies or their chief executive officers (CEOs) present their stance against racial injustice, as represented by their use of linguistic markers. Then, the authors use an event study methodology to assess the response from stock market participants.\u0000\u0000\u0000Findings\u0000The findings suggest that CEOs primarily convey their stance using language that is emotive and empathic. In addition, shareholders earn a significant abnormal return of 2.13%, on average, in the three days following the release of the statements.\u0000\u0000\u0000Research limitations/implications\u0000This study considered only US-listed companies. The sample size, also, is relatively small. Institutional and cultural differences across countries may also vary. Thus, future research could explore the extent to which the findings generalize to other contexts.\u0000\u0000\u0000Practical implications\u0000Results provide insights to top managers who communicate with various stakeholders on emotionally charged social issues. Findings also offer insights on the timing of trades for investors and arbitrageurs.\u0000\u0000\u0000Social implications\u0000Findings contribute to the understanding of corporate behaviour in times of social upheaval. Insights from the study may also be used to inform corporate communication decisions about important social issues.\u0000\u0000\u0000Originality/value\u0000This study brings into focus the role that affective appeal and moral emotion can play in evoking motivation for corporate activism, and the impact that this has on investor opinions’ formation process.\u0000","PeriodicalId":44608,"journal":{"name":"Society and Business Review","volume":null,"pages":null},"PeriodicalIF":3.2,"publicationDate":"2021-10-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49620287","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: How to get your article published in SBR","authors":"Debbie Haski-Leventhal","doi":"10.1108/sbr-10-2021-155","DOIUrl":"https://doi.org/10.1108/sbr-10-2021-155","url":null,"abstract":"Since I became the editor-in-chief of Society and Business Review (SBR) in January 2020, I have seen an exponential increase in the number and quality of submissions to the journal, with papers from across the globe on various topics. Given our aspirations to elevate the quality of the journal further, this trend is a welcomed one. However, this also implies higher levels of rejections of unsuitable manuscripts. In this editorial, I aim to shed light on what successful authors do base on my two decades of academic writing, being an editor of two journals, sitting on the editorial board of another three and the existing literature on the topic. This advice can also be seen as a general one on publishing successfully and could, therefore, help emerging scholars.","PeriodicalId":44608,"journal":{"name":"Society and Business Review","volume":null,"pages":null},"PeriodicalIF":3.2,"publicationDate":"2021-09-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45185107","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}